PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 568 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2014 DAN 31 DESEMBER 2013 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 MARCH 2014 AND 31 DECEMBER 2013
Expressed in US Dollars, unless otherwise stated
19. PERPAJAKAN lanjutan 19. TAXATION continued
c. Aset dan
liabilitas pajak
tangguhan
lanjutan
c. Deferred tax assets and liabilities continued Liabilitas pajak tangguhan
Deferred tax liabilities 2014
2013
Rugi fiskal yang dibawa ke masa depan
117,266,984 117,266,984 Tax loss carried forward
Properti pertambangan 37,510,468
37,510,468 Mining properties
Penyisihan imbalan karyawan 730,238
730,238 Provision for employee benefits
Penyisihan reklamasi tambang Provision for mine reclamation
dan penutupan tambang 908,015
908,015 and mine closure
Difference in fixed assets Perbedaan aset tetap sewa
under finance leases and pembiayaan dan angsuran sewa 16,600,236 16,600,236
lease instalments Perbedaan antara nilai buku biaya
Difference between accounting eksplorasi dan pengembangan
and tax net book value of yang ditangguhkan antara
deferred exploration and akuntansi dan pajak
11,879,737 11,879,737
development expenditure Perbedaan nilai buku akuntansi
Difference between accounting and dan pajak atas aset tetap
11,116,109 11,116,109
tax net book value of fixed assets Perbedaan nilai buku akuntansi
Difference between accounting dan pajak atas biaya
and tax net book value of keuangan yang ditangguhkan
- -
deferred financing costs Aset pajak tangguhan yang
tidak diakui 117,266,984 117,266,984
Unrecognised deferred tax assets 42,267,825
42,267,825
2014 2013
Liabilitas pajak tangguhan Deferred tax liabilities at the
pada awal periode 50,892,447
50,892,447 beginning of the period
Dikreditkandibebankan Creditedcharged to
pada laporan laba rugi 8,624,622
8,624,622 the profit or loss
Liabilitas pajak tangguhan Deferred tax liabilities at the
pada akhir periode 42,267,825
42,267,825 end of the period
Pajak penghasilan badan dihitung setiap tahun dan sebagai rugi pajak belum diakui, belum
ada perhitungan kembali untuk laporan fiskal pada 31 Maret 2014 .
Corporate Income taxes are calculated annually and as tax loses have not been recognised,
there has been no recalculation of tax accounts as at 31 March 2014 .
Aset pajak tangguhan dari rugi fiskal tidak diakui karena kecil kemungkinan bahwa laba
fiskal akan tersedia di masa yang akan datang dimana
aset pajak
tangguhan dapat
dimanfaatkan. Deferred income tax assets are not recognised
for unrecognised tax losses as it is not probable that future taxable profit will be available against
which these tax assets benefits can be utilised.
Rugi fiskal Grup yang dibawa ke masa depan, yang
dapat dikompensasikan
dengan penghasilan kena pajak di masa mendatang
selama lima tahun, terjadi di tahun fiskal berikut:
The Group’s tax losses carried forward, which can be offset against future taxable income for
periods of five years, were incurred in the following fiscal year:
Tahun Fiskal Tahun terakhir berlaku
Jumlah Fiscal year
Expiration Year Amount
2012 2017
46,340,277 2013
2018 366,228,941
412,569,218
PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 569 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2014 DAN 31 DESEMBER 2013 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 MARCH 2014 AND 31 DECEMBER 2013
Expressed in US Dollars, unless otherwise stated
19. PERPAJAKAN lanjutan 19. TAXATION continued
