Mineral Resources Evaluation, Exploration and Development Expenditures Continued

These Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan 31 Desember 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk NOTES TO FINANCIAL STATEMENTS Continued 31 December 2013 Expressed in Rupiah, unless otherwise stated 28

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AKUNTANSI YANG SIGNIFIKAN Lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued q. Pajak Penghasilan Lanjutan q. Income Tax Continued Beban pajak kini ditetapkan berdasarkan taksiran laba kena pajak untuk periode yang bersangkutan. Aset dan liabilitas pajak tangguhan diakui atas perbedaan temporer antara aset dan liabilitas untuk tujuan komersial dan untuk tujuan perpajakan setiap tanggal pelaporan. Manfaat pajak di masa mendatang, seperti saldo rugi fiskal yang belum digunakan, diakui apabila besar kemungkinan manfaat pajak tersebut dapat direalisasikan. Current tax expense is provided based on the estimated taxable income for the period. Deferred tax assets and liabilities are recognized for temporary differences between the financial and the tax bases of assets and liabilities at each reporting date. Future tax benefits, such as the carry-forward of unused tax losses, are also recognized to the extent that realization of such benefits is probable. Aset dan liabilitas pajak tangguhan diukur pada tarif pajak yang diharapkan akan digunakan pada tahun ketika aset direalisasi atau liabilitas dilunasi berdasarkan tarif pajak dan peraturan perpajakan yang berlaku atau secara substansial telah diberlakukan pada tanggal laporan posisi keuangan. Deferred tax assets and liabilities are measured at the tax rates that are expected to be applied to the year when the assets are realized or the liabilities are settled, based on tax rates and tax laws that have been enacted or substantively enacted at the statement of financial position date. Perubahan nilai tercatat aset dan liabilitas pajak tangguhan yang disebabkan oleh perubahan tarif pajak dibebankan atau dikreditkan pada operasi berjalan, kecuali untuk transaksi-transaksi yang sebelumnya telah langsung dibebankan atau dikreditkan ke ekuitas. Changes in the carrying amount of deferred tax assets and liabilities due to a change in tax rates are charged or credited to current operations, except to the extent that they relate to items previously charged or credited to equity. Pengaruh pajak atas perbedaan temporer dan akumulasi rugi pajak, yang masing-masing dapat berupa aset atau liabilitas, disajikan dalam jumlah bersih oleh Perusahaan. The tax effects of temporary differences and tax loss carryover, which individually are either assets or liabilities, are shown at the applicable net amounts by the Company. r. Cadangan Imbalan Pasca-Kerja r. Allowance for Post-Employment Benefits Perusahaan menerapkan PSAK No. 24 Revisi 2010 yang memberikan panduan dalam perhitungan dan pengungkapan imbalan kerja. PSAK No. 24 Revisi 2010 memberikan opsi tambahan dalam pengakuan keuntungankerugian aktuarial imbalan pasca kerja dimana keuntungankerugian aktuarial dapat diakui seluruhnya melalui pendapatan komprehensif lainnya. Perusahaan telah memilih untuk tetap mengakui keuntungan atau kerugian aktuarial dengan menggunakan metode garis lurus berdasarkan rata-rata sisa masa kerja karyawan yang diperkirakan ikut dalam program. The Company applies SFAS No. 24 Revised 2010, “Employee Benefits” which regulates the accounting and disclosure for employee benefits. SFAS No. 24 Revised 2010 add another option for recognition of actuarial gainloss from post employment benefits which is full recognition through other comprehensive income. The Company has elected to recognized actuarial gains or loss on a straight line basis over the expected average remaining service years of the employees. Imbalan pasca-kerja seperti pensiun, uang pisah dan uang penghargaan masa kerja dihitung berdasarkan Undang- Undang Ketenagakerjaan No. 132003 ”UU No. 132003”. Sesuai dengan UU No. 132003, Perusahaan berkewajiban menutupi kekurangan pembayaran pensiun bila program yang ada sekarang belum cukup untuk menutupi kewajiban sesuai UU No. 132003. Post-employment benefits such as retirement, severance and service payments are calculated based on Manpower Law No. 132003 “Law No. 132003”. In accordance with Law No. 132003, the Company has further payment obligations if the benefits provided by the existing plan do not adequately cover the obligations under Law No. 132003. Liabilitas yang diakui di laporan posisi keuangan adalah nilai kini liabilitas imbalan pasti pada tanggal laporan posisi keuangan sesuai dengan UU No. 132003 atau Peraturan Perusahaan mana yang lebih tinggi, dikurangi dengan nilai wajar aset program pensiun Perusahaan, jika ada, dan penyesuaian atas keuntungan atau kerugian aktuarial dan biaya jasa lalu yang belum diakui. The liabilities recognized in the statement of financial positions are the present values of the defined benefit obligations as of the statement of financial position date in accordance with Law No. 132003 or the Company’s Regulations whichever is higher, less the fair value of the Company pension plan assets, if any, together with adjustments for unrecognized actuarial gains or losses and past service costs. These Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan 31 Desember 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk NOTES TO FINANCIAL STATEMENTS Continued 31 December 2013 Expressed in Rupiah, unless otherwise stated 29

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