Reclamation and Mine Closure Reserve

PT J Resources Asia Pasifik Tbk dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J Resources Asia Pasifik Tbk and Its Subsidiaries Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in United States Dollar, unless Otherwise Stated - 85 - Untuk perusahaan Malaysia, Grup membayar kepada lembaga program pensiun iuran pasti untuk karyawan. Grup tidak memiliki kewajiban pembayaran lebih lanjut kepada karyawan setelah iuran dibayar. Pada tahun 2013 dan 2012, kontribusi masing-masing sebesar US 3.059.000 dan US 903.000 diakui sebagai beban imbalan kerja yang dicatat sebagai bagian dari Beban pokok pendapatan, dan beban akrual terkait dengan beban tersebut masing-masing sebesar US 278.602 dan US 163.180 dicatat sebagai bagian dari akun “Beban akrual”. For Malaysian companies, the Group pays contributions to privately administered defined contribution pension plans for employees. The Group has no further payment obligation to the employees once the contributions have been paid. In 2013 and 2012, the total contributions amounting to US 3,059,000 and US 903,000, respectively, are recognized as employee benefits expense included as part of Cost of revenues and the related accrual of US 278,602 and US 163,180 in 2013 and 2012, respectively, are included in “Accrued expenses” account. 32. Pajak Penghasilan 32. Income Tax Beban penghasilan pajak Grup terdiri dari: The net tax expense benefit of the Group consists of the following: 2013 2012 Pajak kini 67.314 16.442.601 Current tax Pajak tangguhan 12.640.449 8.648.373 Deferred tax Jumlah 12.573.135 7.794.228 Total Pajak Kini Current Tax Rekonsiliasi antara laba rugi sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan akumulasi rugi fiskal adalah sebagai berikut: A reconciliation between income loss before tax per consolidated statements of comprehensive income and accumulated fiscal losses is as follows: 2013 2012 Laba rugi sebelum pajak menurut laporan Income loss before tax per consolidated laba rugi komprehensif konsolidasian 38.897.496 95.664.043 statements of comprehensive income Rugi laba sebelum pajak Loss income before tax of entitas anak - bersih 37.319.651 98.676.805 subsidiaries - net Rugi sebelum pajak Perusahaan 1.577.845 3.012.762 Loss before tax of the Company Perbedaan temporer: Temporary differences: Beban imbalan kerja jangka panjang 57.830 5.933 Long-term employee benefits expense Sewa pembiayaan - 4.704 Capital lease Cadangan kerugian penurunan nilai - bersih - 8.692 Provision for impairment loss - net 57.830 1.945 Perbedaan tetap: Permanent differences: Sumbangan 15.088 2.267 Donations Denda pajak 34.253 - Tax penalties Pendapatan bunga yang telah Interest income already subjected to dikenakan pajak penghasilan final - 10.150 final tax 49.341 7.883 PT J Resources Asia Pasifik Tbk dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J Resources Asia Pasifik Tbk and Its Subsidiaries Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in United States Dollar, unless Otherwise Stated - 86 - 2013 2012 Rugi fiskal tahun berjalan 1.470.674 3.018.700 Fiscal loss during the year Rugi fiskal tahun-tahun lalu Prior years fiscal loss 2012 3.018.700 - 2012 2011 149.380 149.380 2011 2010 67.712 67.712 2010 2009 47.638 47.638 2009 Akumulasi rugi fiskal 4.754.104 3.283.430 Accumulated fiscal losses Beban pajak kini entitas anak 67.314 16.442.601 Current tax of subsidiaries Perusahaan memiliki saldo akumulasi rugi fiskal pada tahun-tahun yang berakhir 31 Desember 2013 dan 2012 sehingga tidak terdapat utang pajak penghasilan. No provision for current income tax was recognized for the years ended December 31, 2013 and 2012 since the Company is in fiscal loss position. Pajak Tangguhan Deferred Tax Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Credited in charged to consolidated 1 Januari statements of 31 Desember January 1, comprehensive December 31, 2012 income 2013 Penyisihan untuk penurunan Allowance for decline in value nilai persediaan 7.243 233.556 240.799 of inventories Rugi fiskal - 5.555.211 5.555.211 Fiscal loss Liabilitas imbalan kerja Long-term employee benefits jangka panjang 286.761 168.862 455.623 liability Cadangan biaya reklamasi dan Reclamation and mine closure penutupan tambang 1.080.528 7.234 1.087.762 reserve Sewa pembiayaan - 329.837 329.837 Finance lease Biaya transaksi yang belum diamortisasi - 16.491 16.491 Unamortized transaction cost Depresiasi dan amortisasi 2.897.696 3.584.078 686.382 Depreciation and amortizations Perbedaan antara nilai wajar dan Difference of the fair value and nilat tercatat dari aset eksplorasi dan carrying value of exploration and evaluasi dan properti pertambangan 75.547.235 3.437.836 72.109.399 evaluation assets and mining properties Jumlah liabilitas pajak tangguhan - bersih 77.070.399 12.640.449 64.429.950 Total deferred tax liabilities - net Dikreditkan dibebankan ke laporan laba rugi Aset liabilitas komprehensif pajak tangguhan konsolidasian entitas anak Credited in yang diakuisisi charged to Deferred tax assets consolidated 1 Januari liabilities of statements of 31 Desember January 1, acquired comprehensive December 31, 2012 subsidiary income 2012 Penyisihan untuk: Allowance for: Penurunan nilai persdiaan 7.243 - - 7.243 Decline in value of inventories Penurunan nilai piutang 2.172 - 2.172 - Impairment loss of receivable Sewa pembiayaan 1.176 - 1.176 - Finance lease Liabilitas imbalan kerja Long-term employee benefits jangka panjang 4.553 21.506 260.702 286.761 liability Cadangan biaya reklamasi dan Reclamation and penutupan tambang - 734.370 346.158 1.080.528 mine closure reserve Depresiasi dan amortisasi - 3.556.449 658.753 2.897.696 Depreciation and amortization Perbedaan antara nilai wajar dan Difference of the fair value and nilat tercatat dari aset eksplorasi dan carrying value of exploration and evaluasi dan properti pertambangan - 82.930.991 7.383.756 75.547.235 evaluation assets and mining properties Jumlah liabilitas pajak tangguhan - bersih 12.792 85.731.564 8.648.373 77.070.399 Total deferred tax liabilities - net