(21) Taxation

The Breakdown of Payables to and Receivables from the Tax Office at December 31, 2005
and December 31, 2004

	Taxation
	TSKK	December 31, 2005		December 31, 2004
		Receivables	Payables	Receivables	Payables
	Corporate income tax	0	85,304	0	42,094
	Deferred income tax	44,252	0	57,777	0
	VAT	0	103,263	88,100	0
	Other direct taxes	0	5,733	0	4,904
	Other indirect taxes	0	0	0	89
	Total	44,252	194,300	145,877	47,087

	The Transition from the Theoretical to the Reported 2005 Corporate Income Tax
	TSKK	Tax base	Tax charge	Tax in %
	Profit/(loss) before taxes	3,652,684
	of which: theoretical tax		694,010	19.00
	Tax non-deductible expenses	846,021	160,744	4.40
	Income not subject to the income tax	(883,036)	(167,777)	(4.59)
	Loss deduction	(29,283)	(5,564)	(0.15)
	Current tax		681,413	18.66
	Deferred tax		13,525	0.37
	Additional payments of corporate income tax		12,543	0.34
	Total reported tax		707,481	19.37

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