Net Sales financial statement dec 2013

PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are in millions of Rupiah, unless Otherwise Stated - 92 - 2013 2012 Perbedaan tetap: Permanent differences: Representasi 2.977 8.466 Representation Pendapatan bunga yang sudah dikenakan Interest income already subjected to pajak final 17.963 10.819 final tax Lain-lain 2.919 202 Others Jumlah - bersih 12.067 2.151 Net Laba kena pajak rugi fiskal Perusahaan 71.992 167.841 Taxable income fiscal loss of the Company Rincian beban dan utang pajak kini Grup adalah sebagai berikut: The Group’s current tax expense and payable are as follows: 2013 2012 Beban pajak kini Current tax expense Perusahaan - 33.568 The Company Entitas anak Subsidiaries BDP 13.188 13.097 BDP BTLA 10.849 10.970 BTLA ABM 7.565 7.641 ABM BNIL 6.552 6.596 BNIL AKG 1.098 AKG BPG 38 - BPG Jumlah 39.290 71.872 Subtotal Dikurangi pembayaran pajak dimuka Less prepaid taxes Pajak penghasilan Income taxes Pasal 22 4.221 1.216 Article 22 Pasal 23 1.148 1.071 Article 23 Pasal 25 82.431 81.715 Article 25 Jumlah 87.800 84.002 Subtotal Utang pajak kini 48.510 12.130 Current tax payable Estimasi tagihan pajak Catatan 14 Estimated claims for tax Note 14 Perusahaan 47.223 11.824 Company Entitas anak Subsidiary AKG 1.163 - AKG BSA 372 1.957 BSA Jumlah 48.758 13.781 Total Terdiri dari: Consists of: Utang pajak kini Catatan 16 Current tax payable Note 16 Entitas anak Subsidiaries BNIL 90 158 BNIL ABM 65 1.017 ABM BTLA 41 239 BTLA BPG 38 - BPG BDP 14 237 BDP Utang pajak kini 248 1.651 Current tax payable Laba kena pajak Perusahaan tahun 2012 telah sesuai dengan SPT Tahunan yang disampaikan ke Kantor Pelayanan Pajak. The Company’s taxable income and tax expense in 2012 are in accordance with the corporate income tax returns filed to the Tax Service Office. PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are in millions of Rupiah, unless Otherwise Stated - 93 - Pajak Tangguhan Deferred Tax Rincian dari aset dan liabilitas pajak tangguhan adalah sebagai berikut: The details of deferred tax assets liabilities are as follows: Dikreditkan Dikreditkan Dibebankan ke Dibebankan ke Laporan Laba Rugi Laporan Laba Rugi Komprehensif Komprehensif Konsolidasian Konsolidasian Credited Charged Credited Charged to Consolidated to Consolidated Statement of Statement of Comprehensive Comprehensive 1 Januari 2012 Income for 31 Desember 2012 Income for 31 Desember 2013 January 1, 2012 the Year December 31, 2012 the Year December 31, 2013 Aset pajak tangguhan: Deferred tax assets: Cadangan kerugian penurunan nilai persediaan Allowances for impairment losses of inventories 691 - 691 - 691 Imbalan kerja jangka panjang Long-term employee benefits 11.533 2.290 13.823 2.434 16.257 Cadangan kerugian penurunan nilai piutang Allowance for impairment losses on receivables 1.012 - 1.012 3 1.015 Rugi fiskalFiscal loss 5.995 8.066 14.061 14.798 28.859 Sewa pembiayaanFinance lease 988 3.416 4.404 1.649 6.053 JumlahTotal 20.219 13.772 33.991 18.884 52.875 Liabilitas pajak tangguhan: Deferred tax liabilities: Akumulasi penyusutan aset tetap Accumulated depreciation of property, plant and equipment 109.483 9.250 118.733 12.116 130.849 Liabilitas pajak tangguhan - bersih Deferred tax liabilities - net 89.264 4.522 84.742 6.768 77.974 Berikut ini adalah perincian aset dan liabilitas pajak tangguhan per entitas: The details of deferred tax assets and liabilities of each entity are as follows: 2013 2012 Aset pajak tangguhan: Deferred tax assets: Entitas anak Subsidiaries BNCW 9.129 10.755 BNCW BSA 4.231 2.379 BSA AKG - 484 AKG Jumlah 13.360 13.618 Total Liabilitas pajak tangguhan: Deferred tax liabilities: Perusahaan 69.366 78.735 The Company Entitas anak Subsidiaries BNIL 6.234 5.428 BNIL BTLA 5.792 5.950 BTLA BDP 5.778 5.997 BDP AKG 2.313 - AKG ABM 1.807 2.170 ABM BPG 44 80 BPG Jumlah 91.334 98.360 Total