BEBAN Laporan Keuangan Interim 31.03.2014
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2014 DAN 31 DESEMBER 2013 DAN PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31
MARET 2014 DAN 31 MARET 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS MARCH 31, 2014 AND DECEMBER 31, 2013 AND
FOR THE THREE MONTHS PERIODS ENDED MARCH 31, 2014 AND MARCH 31, 2013– Continued
- 52 -
2014 2013
Tiga bulan Tiga bulan
Three-months Three-months
Rp Rp
Laba sebelum pajak menurut laporan laba rugi komprehensif
Income before tax per consolidated konsolidasian
8,778,153,992 4,635,648,160
statements of comprehensive income Perbedaan temporer
Temporary differences Beban penyusutan dan amortisasi
169,896,740 88,194,496
Depreciation and amortization expense Sewa pembiayaan
96,296,320 Finance lease
Perbedaan tetap Permanent differences
Bagian laba bersih entitas asosiasi 5,800,049,161
4,865,560,349 Equity in net income of associate
Cadangan kerugian penurunan Allowance for impairment losses
nilai piutang 45,137,500
- of receivable
Beban yang tidak dapat dikurangkan 455,335,827
441,997,799 Non deductible expenses
Penghasilan bunga dikenakan pajak final
1,292,595,320 1,804,053,866
Interest income subjected to final tax Laba rugi fiskal sebelum kompensasi
Taxable income fiscal loss before fiscal kerugian fiskal
2,169,308,259 1,680,162,752
loss carryforward Kompensasi kerugian fiskal
35,746,424,686 11,539,552,208
Fiscal loss carryforward Akumulasi rugi fiskal
33,577,116,427 13,219,714,960
Accumulated fiscal loss
Rugi fiskal Grup dapat dikompensasikan dengan laba kena pajak dalam jangka waktu lima tahun.
Aset pajak tangguhan atas rugi fiskal tidak diakui karena manajemen berpendapat bahwa
manajemen menilai bahwa aset pajak tangguhan tidak dapat dimanfaatkan di masa mendatang.
The Group’s fiscal losses can be offset against the taxable income for a period of five years.
Deferred tax assets on fiscal losses are not recognized as management assessed that future
taxable income will not be available to utilize the deferred tax assets.
Perhitungan pajak penghasilan badan adalah perhitungan sementara yang dibuat untuk tujuan
akuntansi. The corporate income tax calculations are
preliminary estimates made for accounting purposes.
25. LABA RUGI PER SAHAM DASAR 25. BASIC EARNING LOSS PER SHARE
Berikut ini adalah data yang digunakan untuk perhitungan laba rugi per saham dasar:
The computation basic earnings loss per share is based on the following data:
Laba bersih diatribusikan Net income attributable to
kepada pemilik Entitas Induk 6,483,307,489
3,908,977,364 owners of the Company
Jumlah saham Number of shares
Jumlah rata-rata tertimbang saham Weighted average number of ordinary
biasa untuk perhitungan laba shares for computation of
per saham dasar 900,000,000
900,000,000 basic earnings per share
Laba bersih per saham dasar 7,20
4,34 Basic earnings per share