Beban Pokok Penjualan 2014 JRAP Financial Statement Oct 2014

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013, 31 Desember 2013 dan 1 Januari 2013 31 Desember 2012 serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013 Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements As of October 31, 2014 and 2013, December 31, 2013 and January 1, 2013 December 31, 2012 and for the Ten-Month Periods Ended October 31, 2014 and 2013 Figures are Presented in United States Dollar, unless Otherwise Stated - 94 - 32. Pajak Penghasilan 32. Income Tax Beban penghasilan pajak Grup terdiri dari: The net tax expense benefit of the Group consists of the following: 31 OktoberOctober 31, 2014 2013 Pajak kini 15.596.572 112.000 Current tax Pajak tangguhan 3.512.042 8.514.369 Deferred tax Jumlah 19.108.614 8.402.369 Total Sepuluh bulanTen months Pajak Kini Current Tax Rekonsiliasi antara laba rugi sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan akumulasi rugi fiskal adalah sebagai berikut: A reconciliation between income loss before tax per consolidated statements of comprehensive income and accumulated fiscal losses is as follows: 31 OktoberOctober 31, 2014 2013 Laba rugi sebelum pajak menurut laporan Income loss before tax per consolidated laba rugi komprehensif konsolidasian 39.613.914 48.548.209 statements of comprehensive income Rugi laba sebelum pajak Loss income before tax of entitas anak - bersih 40.790.911 47.215.152 subsidiaries - net Rugi sebelum pajak Perusahaan 1.176.997 1.333.057 Loss before tax of the Company Perbedaan temporer: Temporary differences: Beban imbalan kerja jangka panjang 81.975 52.288 Long-term employee benefits expense Pemulihan penurunan Reversal of allowance for decline nilai persediaan 28.971 - in value of inventories 110.946 52.288 Perbedaan tetap: Permanent differences: Sumbangan 874 15.088 Donations Denda pajak 545 34.253 Tax penalties 1.419 49.341 Rugi fiskal periode berjalan 1.286.524 1.231.428 Fiscal loss during the period Rugi fiskal tahun-tahun lalu Prior years fiscal losses 2013 1.470.764 - 2013 2012 3.018.700 3.018.700 2012 2011 149.380 149.380 2011 2010 67.712 67.712 2010 2009 47.638 47.638 2009 Akumulasi rugi fiskal 6.040.718 4.514.858 Accumulated fiscal losses Beban pajak kini entitas anak 15.596.572 112.000 Current tax of subsidiaries Sepuluh bulanTen months PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013, 31 Desember 2013 dan 1 Januari 2013 31 Desember 2012 serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013 Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements As of October 31, 2014 and 2013, December 31, 2013 and January 1, 2013 December 31, 2012 and for the Ten-Month Periods Ended October 31, 2014 and 2013 Figures are Presented in United States Dollar, unless Otherwise Stated - 95 - Perusahaan mengalami rugi fiskal pada periode- periode sepuluh bulan yang berakhir 31 Oktober 2014 dan 2013 sehingga tidak terdapat utang pajak penghasilan. No provision for current income tax was recognized for the ten-month periods ended October 31, 2014 and 2013 since the Company is in fiscal loss position. Menurut peraturan perpajakan, rugi fiskal dapat dimanfaatkan melalui kompensasi terhadap laba kena pajak dalam masa lima 5 tahun sejak terjadinya rugi fiskal. According to tax regulations, fiscal losses can be carried forward and applied against the taxable income immediately within five 5 years after such fiscal loss was incurred. Pajak Tangguhan Deferred Tax Rincian aset liabilitas pajak tangguhan Grup adalah sebagai berikut: The details of Group’s deferred tax assets liabilities are as follow: Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Credited in charged to consolidated 1 Januari statement of 31 Oktober January 1, comprehensive October 31, 2014 income 2014 Penyisihan penurunan nilai persediaan 240.799 30.468 210.331 Allowance for decline in value of inventories Rugi fiskal 5.555.211 5.555.211 - Fiscal losses Liabilitas imbalan kerja jangka panjang 455.623 334.628 790.251 Long-term employee benefits liability Cadangan biaya reklamasi dan penutupan tambang 1.087.762 517.356 1.605.118 Reclamation and mine closure reserve Sewa pembiayaan 329.837 442.067 771.904 Finance lease Biaya transaksi yang belum diamortisasi 16.491 6.887 9.604 Unamortized transaction costs Penyusutan dan amortisasi 686.382 1.440.225 753.843 Depreciation and amortization Perbedaan antara nilai wajar dan Difference of the fair value and nilat tercatat dari aset eksplorasi dan carrying value of exploration and evaluasi dan properti pertambangan 72.109.399 3.097.058 69.012.341 evaluation assets and mining properties Liabilitas pajak tangguhan - bersih 64.429.950 3.512.042 67.941.992 Deferred tax liabilities - net Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Credited in charged to consolidated 1 Januari statement of 31 Oktober January 1, comprehensive October 31, 2013 income 2013 Penyisihan penurunan nilai persediaan 7.243 91.963 99.206 Allowance for decline in value of inventories Rugi fiskal - 2.794.870 2.794.870 Fiscal losses Liabilitas imbalan kerja jangka panjang 286.761 154.478 441.239 Long-term employee benefits liability Cadangan biaya reklamasi dan penutupan tambang 1.080.528 661 1.081.189 Reclamation and mine closure reserve Sewa pembiayaan - 172.182 172.182 Finance lease Biaya transaksi yang belum diamortisasi - 17.988 17.988 Unamortized transaction costs Penyusutan dan amortisasi 2.897.696 2.960.683 62.987 Depreciation and amortization Perbedaan antara nilai wajar dan Difference of the fair value and nilat tercatat dari aset eksplorasi dan carrying value of exploration and evaluasi dan properti pertambangan 75.547.235 2.701.884 72.845.351 evaluation assets and mining properties Liabilitas pajak tangguhan - bersih 77.070.399 8.514.369 68.556.030 Deferred tax liabilities - net