Income tax expense continued JumlahAmount Aset pajak tangguhan Deferred tax assets
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 lanjutan9. TAXATION continued d. Aset pajak tangguhan lanjutan
Parts
» Soedjoko Tirtosoekotjo Soedjoko Tirtosoekotjo
» Soedjoko Tirtosoekotjo Direktur Independen
» GENERAL continued Basic and diluted loss per share
» GENERAL continued GENERAL continued
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Piutang usaha dan piutang non-usaha
» Klasifikasi Classification Aset keuangan Financial assets
» Klasifikasi lanjutan Classification continued Pengakuan dan pengukuran Recognition and measurement
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING
» Prepaid expenses Aset tetap Fixed assets
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset eksplorasi dan evaluasi lanjutan Exploration and evaluation assets continued
» Properti pertambangan lanjutan Mining properties continued
» Penurunan nilai dari aset non-keuangan Impairment of non-financial assets
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya pinjaman Borrowing costs
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee benefits i Kewajiban imbalan pasca masa kerja
» Employee benefits continued i Kewajiban imbalan pasca masa kerja
» Kewajiban lingkungan lanjutan Environmental obligations continued
» Pengakuan pendapatan dan beban lanjutan Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah Stripping costs
» Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CRITICAL ACCOUNTING ESTIMATES AND
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH AND CASH EQUIVALENTS 2014
» TRADE RECEIVABLES, NET 2014 Basic and diluted loss per share
» TRADE RECEIVABLES, NET continued PIUTANG NON-USAHA
» Income tax benefit continued
» Income tax expense continued JumlahAmount Aset pajak tangguhan Deferred tax assets
» INVENTORIES, NET ADVANCES AND PREPAID EXPENSES 2014
» FIXED ASSETS continued Basic and diluted loss per share
» EXPLORATION AND EVALUATION ASSETS MINING PROPERTIES
» MINING PROPERTIES continued Basic and diluted loss per share
» MINING PROPERTIES continued UTANG USAHA TRADE PAYABLES
» ACCRUAL EXPENSES 2014 LONG-TERM LOANS 2014 LONG-TERM LOANS continued New Club Deal
» LONG-TERM LOANS continued New Club Deal lanjutan INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES EMPLOYEE BENEFITS LIABILITIES continued
» COST OF REVENUE 2014 BEBAN PENJUALAN SELLING EXPENSES
» Mining services contracts RELATED PARTY TRANSACTIONS continued 2014
» Cooperation agreement DPP Kontrak jasa bongkar muat batubara Coal handling services contracts
» Perjanjian pengangkutan batubara Barging agreement Komisi keagenan Agency fees
» Tuntutan hukum Litigation RELATED PARTY TRANSACTIONS continued 2014
» Tuntutan hukum lanjutan Litigation continued
» Litigation continued KRL lanjutan Perjanjian pengiriman dan pengangkutan
» Perjanjian penjualan batubara Coal sales agreements Capital commitments Perusahaan
» Fasilitas bank Bank facilities
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Mining Law No. 42009 continued
» Mining Law No. 42009 continued Peraturan reklamasi dan aktivitas pasca
» Regulation on reclamation and post-mining Regulation on reclamation and post-mining
» Peraturan harga patokan batubara Regulation on benchmark coal price Regulation on benchmark coal
» Regulation on benchmark coal Peraturan iuran eksploitasi Regulation on exploitation fees
» Registered coal exporters RELATED PARTY TRANSACTIONS continued 2014
» Komitmen akuisisi KRL RELATED PARTY TRANSACTIONS continued 2014
» FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Faktor risiko keuangan Financial risk factors
» Financial risk factors continued Risiko pasar Market risk
» Financial risk factors continued i.
» Financial risk factors continued ii. Risiko kredit
» Financial risk factors continued ii. Risiko kredit lanjutan
» Capital risk management continued
» Fair value estimation continued
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» GOING CONCERN sampai dengan 1 Januari 2015. On 18 October 2013, the Company entered into a
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