Pinjaman jangka pendek lanjutan

PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 564 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in US Dollars, unless otherwise stated 19. PERPAJAKAN lanjutan 19. TAXATION continued

c. Manfaatbeban

pajak penghasilan lanjutan

c. Income tax benefitexpense continued

Perhitungan atas manfaatbeban pajak penghasilan badan kini adalah sebagai berikut: The calculation of current corporate income tax benefitexpense is as follows: 2013 2012 Rugi konsolidasian Consolidated loss sebelum pajak penghasilan 614,495,948 520,247,602 before income tax Rugilaba sebelum pajak Lossprofit before income penghasilan - entitas anak 325,382,717 78,996,343 tax - subsidiaries Penyesuaian akibat Adjusted for consolidation eliminasi konsolidasian 277,340,379 50,322,562 eliminations Rugi sebelum pajak Loss before income penghasilan - Perusahaan 566,453,610 548,921,383 tax - the Company Perbedaan tetap: Permanent differences: Rugi dari investasi pada Loss from investments in pengendalian bersama entitas 163,868,370 552,874,000 jointly controlled entities Penghasilan yang telah dikenakan pajak penghasilan final 1,124,063 3,818,550 Income subject to final income tax Rugilaba dari investasi Lossincome from pada anak perusahaan 317,505,541 47,799,288 investment in subsidiaries Beban yang tidak dapat dikurangkan menurut pajak 4,512,258 3,983,404 Non-deductible expenses Perbedaan temporer: Temporary differences: Difference between commercial Perbedaan antara nilai buku aset and tax net book value of tetap akuntansi dan pajak 37,797 20,661 fixed assets Perbedaan antara nilai buku biaya Difference between commercial keuangan yang ditangguhkan and tax net book value of akuntansi dan pajak 2,120,931 2,892,179 deferred financing costs Penyisihan imbalan karyawan 39,298 213,058 Provision for employee benefits 482,718,270 502,581,106 Rugi pajak - Perusahaan 83,735,340 46,340,277 Fiscal loss - the Company Rugi pajak yang dikompensasi Tax loss carried-forward from dari masa pajak sebelumnya 46,340,277 - prior year 130,075,617 46,340,277 Pajak penghasilan kini Current income tax – – Perusahaan - - the Company Pajak penghasilan kini – Current income tax entitas anak 243,010 24,943,451 – subsidiaries Pajak penghasilan kini – Consolidated current konsolidasian 243,010 24,943,451 income tax expense Dikurangi: Less: Pembayaran pajak dimuka - Perusahaan - 1,283,614 Prepaid taxes - the Company Pembayaran pajak dimuka - entitas anak 23,771,732 24,880,272 Prepaid taxes - subsidiaries Lebih bayar pajak penghasilan badan Consolidated income tax konsolidasian 23,528,722 1,220,435 over payment