Income tax expense continued JumlahAmount Aset pajak tangguhan Deferred tax assets

2014 AnnUAl REpoRt PT Bayan Resources Tbk 163 ATED an on lan it an her ang e gan t PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 9. PERPAJAKAN lanjutan

9. TAXATION continued c. Beban pajak penghasilan lanjutan

c. Income tax expense continued JumlahAmount

31 Desember 2009 4,103,732 31 December 2009 31 Desember 2010 20,276,891 31 December 2010 31 Desember 2012 27,869,348 31 December 2012 31 Desember 2013 58,285,556 31 December 2013 31 Desember 2014 72,105,697 31 December 2014 182,641,224 d. Aset pajak tangguhan d. Deferred tax assets s 2014 2013 Rugi fiskal yang dibawa ke masa depan 45,660,306 52,160,990 Tax losses carried-forward Penyisihan imbalan kerja karyawan 903,964 862,290 Provision for employee benefits Biaya pengangkutan yang ditangguhkan 604,969 413,467 Deferred barging expenses Biaya mobilisasi yang ditangguhkan - 206,486 Deferred mobilisation costs Penyisihan untuk pembongkaran, Provision for decommissioning, pemindahan, reklamasi demobilisation, reclamation dan restorasi 252,973 252,973 and restoration Perbedaan nilai buku Difference between commercial aset tetap komersial and tax net book value dan fiskal 14,454,748 13,189,707 of fixed assets Penyisihan atas penurunan nilai 48,982 48,982 Allowance for impairment Penyisihan persediaan usang 162,889 74,076 Allowance for obsolete inventory Properti pertambangan - pertambangan yang Mining properties - berproduksi 2,733,097 2,188,957 mines in production Cadangan nilai wajar lindung nilai - 200,625 Cash flow hedging reserve Beban keuangan yang ditangguhkan 668,701 82,660 Deferred finance cost Laba yang belum direalisasikan dari Unrealised profit from transactions transaksi dalam Grup 3,733,864 2,983,116 within the Group Aset pajak tangguhan, bersih 62,548,361 66,645,259 Deferred tax assets, net Aset pajak tangguhan Deferred tax assets at the pada awal tahun 66,645,259 48,723,305 beginning of the year Dibebankandikreditkan pada: Chargedcredited to: - Laporan laba rugi komprehensif Consolidated statements - konsolidasian 4,297,523 16,346,136 of comprehensive income - Reklasifikasi - 17,362 Reclassification - - Cadangan nilai wajar lindung nilai 200,625 1,593,180 Cash flow hedging reserve - Aset pajak tangguhan Deferred tax assets at pada akhir tahun 62,548,361 66,645,259 the end of the year lApoRAn tAhUnAn 2014 PT Bayan Resources Tbk 164 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 9. PERPAJAKAN lanjutan

9. TAXATION continued d. Aset pajak tangguhan lanjutan