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phnom penh commercial bank

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asis over the term of the lease.p. Income tax1. is recognised in the income statement except to the extent that it relates to items recognisedCurrent tax is the expected tax payable on the taxable income for the year using tax ratesin respect of previous years.2. using tax rates enacted at the balance sheet date. family members of any individual considered to be a related party. of the internal controls of the Bank. amounts into Khmer Riel are included solely for the compliance with the guidelines issued by the NBC amounts have been, could have been, or could in the future be, converted into Khmer Riel at this or anyother rate of exchange.Annual Report 2009 39

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