Recoverable taxes continued ADARO ENERGY Tbk 2015

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 319 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. AdAro EnErgy AnnuAl rEPort 2015 | CreatInG Value, DrIVInG GroWtH, BuIlDInG InDoneSIa 320