Income tax expense continued

Lampiran 598 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 SEPTEMBER 2014, 31 DESEMBER 2013 DAN 30 SEPTEMBER 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2014, 31 DECEMBER 2013 AND 30 SEPTEMBER 2013 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

31 DesemberDecember 2013 Ditransfer kedari aset liabilitas pajak tangguhan Akuisisi Dicatat Saldo Dicatat pada Transfer to entitas pada Saldo Awal laba rugi from deferred anak ekuitas Akhir Beginning Charged to tax assets Acquisition Charged to Ending Balance profit or loss liabilities of subsidiaries equity Balance Aset pajak tangguhan Deferred tax assets Rugi fiskal yang dibawa Tax losses carried ke masa depan 21,256 7,230 - - - 28,486 forward Provisi penurunan nilai Provision for impairment piutang usaha - 1,750 - - - 1,750 of trade receivables Retirement benefits Liabilitas imbalan kerja 2,327 1,464 530 - - 3,261 obligation Difference between the Perbedaan nilai buku commercial and tax aset tetap komersial net book values of dan fiskal 468 - 468 - - - fixed assets 23,115 10,444 62 - - 33,497 Aset pajak tangguhan Unrecognised deferred yang tidak diakui 14,775 10,028 - - - 24,803 tax assets Aset pajak tangguhan - Deferred tax assets at akhir periode 8,340 416 62 - - 8,694 the end of the period Liabilitas pajak tangguhan Deferred tax liabilities Biaya pinjaman yang Capitalised borrowing dikapitalisasi 14,667 5,760 - - - 20,427 cost Retirement benefits Liabilitas imbalan kerja 2,079 456 530 - - 3,065 obligation Properti pertambangan 462,227 16,939 - 68,410 - 513,698 Mining properties Losses due to changes in Rugi atas perubahan the fair values of nilai wajar instrumen derivative financial keuangan derivatif 1,050 117 - - 1,509 576 instruments Aset pengupasan lapisan tanah 19,264 2,238 - - - 17,026 Referred stripping costs Differences between the Perbedaan nilai buku commercial and tax aset tetap komersial net book values of dan fiskal 120,580 5,595 468 - - 115,453 fixed assets Provisi penurunan nilai Provision for impairment piutang usaha 4,500 4,500 - - - 9,000 of trade receivables Perbedaan sewa Differences in fixed assets pembiayaan asset tetap under finance leases dan angsuran sewa 6,719 1,919 - - - 4,800 and lease installments Laba dari entitas anak 4,525 1,346 - - - 5,871 Income from subsidiaries Liabilitas pajak tangguhan - Deferred tax liabilities at akhir periode 581,825 19,948 62 68,410 1,509 631,734 the end of the period Disajikan kembali lihat Catatan 3 As restated refer to 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 kerja tidak diakui di dalam laporan keuangan konsolidasian interim 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 retirement benefit obligation have not been recognised in these interim 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. Lampiran 599 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 SEPTEMBER 2014, 31 DESEMBER 2013 DAN 30 SEPTEMBER 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2014, 31 DECEMBER 2013 AND 30 SEPTEMBER 2013 Expressed in thousands of US Dollars, unless otherwise stated

34. PERPAJAKAN lanjutan