PT ADARO ENERGY Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5105 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
PADA TANGGAL DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014
Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS AS AT AND FOR THE YEARS ENDED
31 DECEMBER 2015 AND 2014
Expressed in thousands of US Dollars, unless otherwise stated
34. PERPAJAKAN lanjutan
34. TAXATION continued
d. Beban pajak penghasilan lanjutan
d. Income tax expenses continued
Pajak penghasilan
yang dibebankan
dikreditkan sehubungan dengan pendapatan komprehensif lainnya selama tahun berjalan
adalah sebagai berikut: The income tax chargedcredited relating to
other comprehensive income during the year is as follows:
2015 2014
Beban Beban
Sebelum kredit pajak
Sebelum kredit pajak
pajak Tax charge
Setelah pajak pajak
Tax charge Setelah pajak
Before tax credit
After tax Before tax
credit After tax
Liabilitas imbalan Post-employment
pasca kerja 6,460
1,966 4,494
2,800 978
1,822 benefits liabilites
Lindung nilai arus kas 50,761
22,843 27,918
52,044 23,419
28,625 Cash flow hedges
Total 57,221
24,809 32,412
54,844 24,397
30,447 Total
e. Asetliabilitas pajak tangguhan
e. Deferred tax assetsliabilities
2015 Ditransfer
kedari aset liabilitas pajak
tangguhan Dicatat
Saldo Dicatat pada
Transfer to pada
Saldo awal
laba rugi from deferred
ekuitas akhir
Beginning Charged to
tax assets Charged to
Ending balance
profit or loss liabilities
equity balance
Aset pajak tangguhan Deferred tax assets
Rugi fiskal yang dibawa Tax losses carried
ke masa depan 123
123 -
- -
forward Difference between the
Perbedaan nilai buku commercial and tax
aset tetap komersial book values of
dan fiskal 2,361
774 -
- 3,135
fixed assets Perbedaan sewa
Differences in fixed assets pembiayaan aset tetap
under finance leases dan angsuran sewa
4,075 739
- -
4,814 and lease installments
Liabilitas imbalan pasca Post-employment benefits
kerja 6,346
728 -
649 6,425
liabilities
Aset pajak tangguhan - Deferred tax assets at
akhir tahun 4,755
640 -
649 4,746
the end of the year Liabilitas pajak tangguhan
Deferred tax liabilities
Biaya pinjaman yang Capitalised borrowing
dikapitalisasi 20,175
252 -
- 19,923
cost Liabilitas imbalan pasca
Post-employment benefits kerja
1,454 1,496
- 1,317
1,633 liabilities
Properti pertambangan 484,131
17,926 -
- 466,205
Mining properties Gain due to changes in
Keuntungan atas perubahan the fair values of
nilai wajar instrumen derivative financial
keuangan derivatif 22,843
- -
22,843 -
instruments Aset pengupasan lapisan
tanah 13,756
13,756 -
- -
Deferred stripping assets Differences between the
Perbedaan nilai buku commercial and tax
aset tetap komersial book values of
dan fiskal 116,192
8,354 -
- 107,838
fixed assets Provisi penurunan nilai
Provision for impairment piutang usaha
11,937 -
- -
11,937 of trade receivables
Rugi fiskal yang dibawa Tax losses carried
ke masa depan 1,252
3,595 -
- 4,847
forward Provisi penutupan
Provision for mine tambang
703 179
- -
882 closure
Laba dari entitas anak 7,335
303 -
- 7,638
Income from subsidiaries
Liabilitas pajak tangguhan -
Deferred tax liabilities at akhir tahun
575,888 17,743
- 24,160
582,305 the end of the year
Disajikan kembali Catatan 3
As restated Note 3
MenCIptakan nIlaI, MenDoronG pertuMBuHan, MeMBanGun InDoneSIa | AdAro EnErgy lAPorAn tAhunAn 2015
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PT ADARO ENERGY Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5106 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
PADA TANGGAL DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014
Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS AS AT AND FOR THE YEARS ENDED
31 DECEMBER 2015 AND 2014
Expressed in thousands of US Dollars, unless otherwise stated
34. PERPAJAKAN lanjutan
34. TAXATION continued
e. Asetliabilitas pajak tangguhan lanjutan
e. Deferred tax assetsliabilities continued
2014 Ditransfer
kedari aset liabilitas pajak
tangguhan Dicatat
Saldo Dicatat pada
Transfer to pada
Saldo awal
laba rugi from deferred
ekuitas akhir
Beginning Charged to
tax assets Charged to
Ending balance
profit or loss liabilities
equity balance
Aset pajak tangguhan Deferred tax assets
Rugi fiskal yang dibawa Tax losses carried
ke masa depan 6,400
4,164 2,113
- 123
forward Difference between the
Perbedaan nilai buku commercial and tax
aset tetap komersial book values of
dan fiskal -
355 2,006
- 2,361
fixed assets Perbedaan sewa
Differences in fixed assets pembiayaan aset tetap
under finance leases dan angsuran sewa
- 725
4,800 -
4,075 and lease installments
Liabilitas imbalan pasca Post-employment benefit
kerja 2,260
1,564 2,313
209 6,346
liabilities
Aset pajak tangguhan - Deferred tax assets at
akhir tahun 8,660
1,520 2,594
209 4,755
the end of the year Liabilitas pajak tangguhan
Deferred tax liabilities
Biaya pinjaman yang Capitalised borrowing
dikapitalisasi 20,427
252 -
- 20,175
cost Liabilitas imbalan pasca
Post-employment benefits kerja
1,114 1,884
2,313 769
1,454 liabilities
Properti pertambangan 513,698
29,567 -
- 484,131
Mining properties Gain due to changes in
Keuntungan atas perubahan the fair values of
nilai wajar instrumen derivative financial
keuangan derivatif 576
- -
23,419 22,843
instruments Aset pengupasan lapisan
tanah 17,026
3,270 -
- 13,756
Deferred stripping assets Differences between the
Perbedaan nilai buku commercial and tax
aset tetap komersial book values of
dan fiskal 115,453
1,267 2,006
- 116,192
fixed assets Provisi penurunan nilai
Provision for impairment piutang usaha
9,000 2,937
- -
11,937 of trade receivables
Perbedaan sewa pembiayaan Differences in fixed asset
aset tetap dan under finance leases and
angsuran sewa 4,800
- 4,800
- -
lease installments Rugi fiskal yang dibawa
Tax losses carried ke masa depan
- 861
2,113 -
1,252 forward
Provisi penutupan Provision for mine
tambang -
703 -
- 703
closure Laba dari entitas anak
5,871 1,464
- -
7,335 Income from subsidiaries
Liabilitas pajak tangguhan -
Deferred tax liabilities at akhir tahun
633,685 31,015
2,594 24,188
575,888 the end of the year
Disajikan kembali Catatan 3 As restated Note 3
Karena beberapa entitas anak dalam posisi rugi dan hanya berfungsi sebagai kantor
pusat saja, terdapat pembatasan pemakaian rugi fiskal yang dibawa ke masa depan dan
ketidakpastian apakah aset pajak tangguhan ini dapat terealisasi. Karena itu, terdapat aset
pajak tangguhan yang berkaitan dengan rugi fiskal yang dibawa ke masa depan dan
liabilitas imbalan pasca kerja tidak diakui di dalam laporan keuangan konsolidasian ini.
Due to the fact that several subsidiaries are in a loss position and only function as head
offices, there is a limitation on the future use of tax losses carried forward and also
uncertainty as to whether the deferred tax assets will be realised. Thus, a portion of the
deferred tax assets relating to tax losses carried forward and post-employment benefits
liability have not been recognised in these consolidated financial statements.
Seluruh aset pajak tangguhan diperkirakan dapat dipulihkan setelah 12 bulan.
All of the deferred tax assets are expected to be recovered after more than 12 months.
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