Income tax expense continued
c. Income tax expense continued
30 JuniJune 30 Juni 2011 June 2010 Tidak diaudit Tidak diaudit Unaudited Unaudited Pendapatan bunga yang Interest income subject to dikenakan pajak final 813 741 final tax Penyesuaian tahun sebelumnya 934 - Prior year adjustment Beban yang tidak dapat dikurangkan untuk keperluan pajak 5 - Non-deductible expenses Penyesuaian karena perubahan Adjustment due to Tarif pajak penghasilan - 10,828 change in income tax rate Manfaat beban pajak penghasilan Income tax benefit loss - Perusahaan 73,932 54,451 the Company - Beban pajak penghasilan Income tax expense - anak perusahaan 310,333 163,379 subsidiaries - Beban pajak penghasilan - Consolidated corporate income konsolidasian 384,265 108,928 tax expense Grup telah mengakumulasi kerugian fiskal yang dapat dipakai sebagai pengurang penghasilan kena pajak di masa mendatang selama lima sampai delapan tahun sebagaimana ditetapkan dalam PKP2B masing-masing perusahaan atau peraturan pajak yang berlaku. The Group has accumulated corporate income tax losses which are available to be carried forward and offset against future taxable income for periods of five to eight years as specified in each company’s CCoW or applicable tax regulations. Rugi fiskal yang dapat dikompensasikan dengan penghasilan kena pajak dimasa mendatang terjadi di periode pajak berikut: Tax losses carried-forward which can be offset against future taxable income were incurred in the following fiscal periods: JumlahAmount Perusahaan The Company 31 Desember 2009 240,131 31 December 2009 31 Desember 2010 273,245 31 December 2010 513,376 Anak perusahaan Subsidiaries 31 Desember 2004 92,712 31 December 2004 31 Desember 2006 8,638 31 December 2006 31 Desember 2007 415 31 December 2007 31 Desember 2008 111,799 31 December 2008 31 Desember 2009 293,313 31 December 2009 31 Desember 2010 216,367 31 December 2010 30 Juni 2011 1,588 30 June 2011 Rugi fiskal konsolidasian 724,832 Consolidated tax losses Lampiran 537 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN ENAM BULANAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED 30 JUNE 2011 AND 2010 Expressed in million Indonesian Rupiah, unless otherwise stated 8. PERPAJAKAN lanjutan 8. TAXATION continued d. Aset pajak tangguhan, bersih lanjutand. Deferred tax assets, net continued
30 JuniJune 31 Desember 2011 December 2010 Tidak diaudit Diaudit Unaudited Audited Perusahaan The Company Rugi fiskal yang dibawa ke masa depan 128,344 214,129 Tax losses carried-forward Difference between Perbedaan nilai buku aset tetap commercial and tax net book komersial dan fiskal 14,415 3,106 value of fixed assets Penyisihan atas penurunan nilai 460 460 Allowance for impairment Penyisihan imbalan kerja karyawan 269 295 Provision for employee benefits Beban pengangkutan ditangguhkan 2,440 3,919 Deffered barging expenses Beban keuangan yang ditangguhkan - 282 Deferred finance cost Biaya fasilitas ditangguhkan 627 - Deferred facility fee Aset pajak tangguhan 140,421 214,353 Deferred tax assets Deferred tax assets Aset pajak tangguhan pada at the beginning awal periode 214,353 146,450 of the period Dikreditkan pada laporan laba rugi Credited to consolidated konsolidasian 73,932 67,903 statement of income Aset pajak tangguhan pada akhir Deferred tax assets at the end periode 140,421 214,353 of the period Anak perusahaan Subsidiaries Rugi fiskal yang dibawa ke masa depan 21,449 63,827 Tax losses carried-forward Difference between Perbedaan nilai buku aset tetap commercial and tax net book komersial dan fiskal 57,136 61,654 value of fixed assets Penyisihan imbalan kerja karyawan 3,220 3,267 Provision for employee benefits Penyisihan persediaan usang 637 666 Allowance for obsolete inventory Biaya eksplorasi dan pengembangan Deferred exploration and yang ditangguhkan 921 15,697 development expenditures Biaya pengupasan tanah yang ditangguhkan 42,483 44,477 Deferred stripping costs Biaya mobilisasi yang ditangguhkan 8,462 8,850 Deferred mobilisation costs Sewa pembiayaan 36 - Finance lease Biaya pengangkutan yang ditangguhkan 1,800 3,896 Deffered barging expenses Penyisihan untuk pembongkaran, Provision for decommissioning, pemindahan, reklamasi, dan demobilisation, reclamation restorasi 950 1,498 and restoration 116,498 146,946 Aset pajak tangguhan pada awal Deferred tax assets at the periode 146,946 156,630 beginning of the period Dicatat pada laporan laba rugi Credited to consolidated konsolidasian 9,500 35,184 statement of income Selisih kurs karena penjabaran Exchange difference due to Laporan keuangan 20,948 44,868 financial statement translation Aset pajak tangguhan pada akhir Deferred tax assets at the end of periode 116,498 146,946 the periodParts
» GENERAL LKFS 30 June 2011 final
» GENERAL continued LKFS 30 June 2011 final
» Dasar penyusunan laporan keuangan interim konsolidasian
» Basis of preparation of the consolidated interim financial statements
» Prinsip-prinsip konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Principles of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dengan pihak yang memiliki hubungan istimewa lanjutan
» Transactions with related parties continued
» Piutang usaha dan piutang lain-lain Trade receivables and other receivables
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap dari sewa pembiayaan
» Fixed assets under finance leases
» Biaya eksplorasi dan pengembangan yang ditangguhkan Deferred exploration and development
» Biaya eksplorasi dan pengembangan yang ditangguhkan lanjutan
» Deferred exploration and development
» Penurunan nilai aset jangka panjang
» Impairment of long lived assets
» Imbalan karyawan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan karyawan Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan Revenue
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya pengupasan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Stripping costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kewajiban pengelolaan lingkungan hidup
» Aset keuangan Financial Assets
» Aset keuangan Financial Assets and liabilities continued
» Aset keuangan Liabilitas keuangan Financial Liabilities
» Liabilitas keuangan lanjutan Financial Assets and liabilities continued
» Akuntansi untuk instrumen keuangan derivatif dan aktivitas lindung nilai
» Assets carried at amortised cost
» Aset yang dicatat berdasarkan biaya perolehan diamortisasi lanjutan
» Aset yang tersedia untuk dijual
» Assets classified as available-for-sale
» Pelaporan segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment reporting SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi saham Share issuance costs
» Hutang usaha dan lainnya Trade and other payables
» Biaya mobilisasi yang ditangguhkan
» Deferred mobilisation costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CASH AND CASH EQUIVALENTS 30
» TRADE RECEIVABLES continued LKFS 30 June 2011 final
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» OTHER RECEIVABLES LKFS 30 June 2011 final
» INVENTORIES KAS YANG DIBATASI PENGGUNAANNYA
» Prepaid taxes Hutang pajak Taxes payable
» Taxes payable continued PERPAJAKAN
» Income tax expense continued
» Deferred tax assets, net continued
» Liabilitas pajak TAXATION continued
» RESTRICTED CASH continued TAXATION continued f. Audit
» Tax audits TAXATION continued f. Audit
» Administration TAXATION continued g. Administrasi
» INVESTASI PADA LKFS 30 June 2011 final
» INVESTMENT IN LKFS 30 June 2011 final
» FIXED ASSETS LKFS 30 June 2011 final
» FIXED ASSETS continued LKFS 30 June 2011 final
» FIXED ASSETS continued Aset dalam penyelesaian lanjutan
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURES
» TRADE PAYABLES 30 LKFS 30 June 2011 final
» ACCRUED EXPENSES 30 LKFS 30 June 2011 final
» Vitol Asia Pte. Ltd. Club Deal Club
» Club Deal lanjutan LONG-TERM LOANS continued
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» Transaksi lindung nilai batubara
» Coal swap transactions DERIVATIVE INSTRUMENTS
» Gas oil hedging transactions
» Coal-linked Capped Loss Swap Coal-linked Capped Loss Swap
» Modal saham DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Share capital DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Agio saham DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Cadangan umum GENERAL RESERVE AND DIVIDEND DECLARATION
» Pengumuman Dividen GENERAL RESERVE AND DIVIDEND DECLARATION
» Selisih nilai transaksi restrukturisasi entitas sepengendali
» Difference in value from restructuring
» GROUP RESTRUCTURING b. Selisih nilai transaksi atas penambahan modal
» COST OF REVENUE 30 LKFS 30 June 2011 final
» SELLING EXPENSES 30 LKFS 30 June 2011 final
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATION EXPENSES
» 19.69 trade receivables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» 66.23 other receivables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» 8.20 trade payables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» Kontrak jasa pertambangan Mining services contracts
» Perjanjian kerjasama Kontrak jasa bongkar muat batubara
» Reclamation guarantees continued Komitmen sewa
» Rental commitments SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Komitmen sewa SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian pengangkutan batubara SIGNIFICANT AGREEMENTS, COMMITMENTS
» Barging agreement SIGNIFICANT AGREEMENTS, COMMITMENTS
» Komisi keagenan SIGNIFICANT AGREEMENTS, COMMITMENTS
» Litigation The Company SIGNIFICANT AGREEMENTS, COMMITMENTS
» Tuntutan hukum SIGNIFICANT AGREEMENTS, COMMITMENTS
» Litigation continued SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian pengiriman dan pengangkutan batubara
» Coal shipping and hauling contracts Perjanjian penjualan batubara Coal sales
» Perjanjian konstruksi Construction agreements
» Perjanjian konstruksi lanjutan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Construction agreements continued Fasilitas bank
» Bank facilities SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Fasilitas bank lanjutan Bank facility continued
» Fasilitas bank lanjutan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Bank facility continued SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Perjanjian sewa operasi peralatan berat Heavy equipment operating lease contract
» Perjanjian pengunaan haul road
» Perjanjian pemeliharaan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Maintenance agreement SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Iuran eksploitasi SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Exploitation fee SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Iuran kehutanan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Forestry fee SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Peraturan Menteri Ministerial Regulation No. 782010
» Peraturan Menteri Peraturan Menteri
» Ministerial Regulation No. 342009 SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Peraturan Menteri SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 172010 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Akuisisi perusahaan baru Acquisition
» Penjualan anak perusahaan SIGNIFICANT AGREEMENTS, COMMITMENTS
» EMPLOYEE COSTS 30 JuniJune 30 JuniJune
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» SEGMENT INFORMATION continued LKFS 30 June 2011 final
» FINANCIAL ASSETS AND FINANCIAL
» Risiko pasar FINANCIAL RISK MANAGEMENT
» Market risk FINANCIAL RISK MANAGEMENT
» FINANCIAL RISK MANAGEMENT continued ii Risiko
» Risiko kredit FINANCIAL RISK MANAGEMENT continued iii Risiko suku bunga Lanjutan
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