Bebanmanfaat pajak penghasilan lanjutan Income tax expensebenefit continued Aset pajak tangguhan Deferred tax assets

Laporan Tahunan 2015 | Annual Report 2015 179 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 554 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in United States Dollars, unless otherwise stated

9. PERPAJAKAN lanjutan

9. TAXATION continued

c. Bebanmanfaat pajak penghasilan lanjutan

c. Income tax expensebenefit continued

JumlahAmount 31 Desember 2009 5,309,370 31 December 2009 31 Desember 2012 2,391,968 31 December 2012 31 Desember 2013 31,982,672 31 December 2013 31 Desember 2014 33,312,758 31 December 2014 31 Desember 2015 23,745,348 31 December 2015 96,742,116

d. Aset pajak tangguhan

d. Deferred tax assets

s 2015 2014 Rugi fiskal yang dibawa ke masa depan 24,185,529 45,660,306 Tax losses carried-forward Penyisihan imbalan kerja 1,110,121 903,964 Provision for employee benefits Biaya pengangkutan yang ditangguhkan 112,589 604,969 Deferred barging expenses Penyisihan untuk pembongkaran, Provision for decommissioning, pemindahan, reklamasi demobilisation, reclamation dan restorasi 553,305 252,973 and restoration Perbedaan nilai buku Difference between commercial aset tetap komersial and tax net book value dan fiskal 14,787,891 14,454,748 of fixed assets Penyisihan atas Allowance for impairment penurunan nilai piutang usaha 48,982 48,982 trade receivable Penyisihan persediaan usang 296,550 162,889 Allowance for obsolete inventory Properti pertambangan - pertambangan yang Mining properties - berproduksi 2,608,518 2,733,097 mines in production Beban keuangan yang ditangguhkan 582,296 668,701 Deferred finance cost Laba yang belum direalisasikan dari Unrealised profit from transactions transaksi dalam Grup 1,586,355 3,733,864 within the Group Aset pajak tangguhan, neto 40,429,922 62,548,361 Deferred tax assets, net Aset pajak tangguhan Deferred tax assets at the pada awal tahun 62,548,361 66,645,259 beginning of the year Dibebankandikreditkan pada: Chargedcredited to: - Laba rugi 22,271,093 4,297,523 Profit or loss - - Rugi komprehensif lain: Other comprehensive loss: - - Cadangan imbalan kerja 152,654 - Employee benefits reserve - - Cadangan nilai wajar lindung nilai - 200,625 Cash flow hedging reserve - Aset pajak tangguhan Deferred tax assets at pada akhir tahun 40,429,922 62,548,361 the end of the year PT Bayan Resources Tbk 180 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in United States Dollars, unless otherwise stated

9. PERPAJAKAN lanjutan