FORM 20-F Grupo Casa Saba, S.A.B. de C.V.

Table of Contents
ii)
At December 31, 2011, 2010, 2009, the amounts for income taxes included in the income statements are summarized as follows:
2011 2010 2009
Current income taxes:
Mexican operations:
Income tax Ps. 500,838 Ps. 281,633 Ps. 323,911
IETU 9,037 13,517 19,826
Foreign operations 234,812 91,202
Ps. 744,687 Ps. 386,352 Ps. 343,737
Deferred income taxes:
Mexican operations Ps. (282,474) Ps. (202,755) Ps. (131,840)
Foreign operations (149,779) (135,342)
(432,253) Ps. (338,097) Ps. (131,840)
Income tax expense, net Ps. 312,434 Ps. 48,255 Ps. 211,897
At December 31, 2011, 2010 and 2009, IETU due in the amount of Ps. 9,037 and Ps. 13,517, and PS. 19,826, respectively, applies to tax on earnings paid individually by certain
subsidiaries, as well as by the Company. Moreover, in those years, the amount of deferred employee profit sharing applied to income amounted to Ps. 156, Ps. 1,317 and Ps. 254,
respectively.
The change in consolidated deferred income taxes during 2011, 2010 and 2009 were as follows:
2011 2010 2009
Deferred income tax charged to the income statement Ps. (432,253) Ps. (338,097) Ps. (131,840)
Deferred income tax charged to the stockholders’ equity 59,111 76,760 208,960
Total Ps. (373,142) Ps. (261,337) Ps. 77,120
iii)
Effective tax rate
The differences between book and tax bases of assets and liabilities and the different tax rates and laws that apply to the Mexican and foreign subsidiaries that comprise the Group,
among other things, generate differences between the statutory tax rate applicable in Mexico and the effective tax rate presented in the consolidated statements of income, as follows:
2011 2010 2009
% % %
Mexican consolidated statutory tax rate (30.0) (30.0) (28.0)
Other non-taxable income (a) 0.1 0.4 5.1
Expenses and other non-deductible items 6.8 (2.6) (12.3)
Difference between book and tax inflation (21.5) 1.4 (9.5)
Other accounting benefits non taxable 2.5 18.2 5.7
Consolidated effective tax rate (42.1) (12.6) (39)
(a)
This line item includes the effect of the different income tax rates in the countries where the Group operates.
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