INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS continued

PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2014 Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated 104 17. INSTRUMEN KEUANGAN DERIVATIF lanjutan 17. DERIVATIVE FINANCIAL INSTRUMENTS continued Perusahaan lanjutan The Company continued Periode awal kontrak Contract beginning period Tanggal-tanggal penyelesaian Settlement dates Perusahaan menerima The Company receives Perusahaan membayar The Company pays 9 Okt. 2013 – 17 Okt. 2013 Oct. 9, 2013 - Oct. 17, 2013 15 Nov. 2013 – 27 Des. 2013 Nov. 15, 2013 - Dec. 27, 2013 US8.653 Rp100.132 k. PT KWT memperoleh fasilitas transaksi forward dari PT Bank ANZ Indonesia dengan jumlah maksimum sebesar US20.000 pada tahun 2014 dan 2013. Fasilitas ini akan berakhir pada tanggal 30 Oktober 2014. k. The KWT obtained a forward transaction facility from PT Bank ANZ Indonesia with a maximum amount of US20,000 in 2014 and 2013. The facility will expire on October 30, 2014. Sehubungan dengan fasilitas di atas, PT KWT melakukan transaksi-transaksi berikut: In connection with the above facility, PT KWT made the following transactions: Periode awal kontrak Contract beginning period Tanggal-tanggal penyelesaian Settlement dates Perusahaan menerima The Company receives Perusahaan membayar The Company pays 9 Oktober 2013 October 9, 2013 6 Desember 2013 December 6, 2013 US5,400 Rp62.948 18. PERPAJAKAN 18. TAXATION Akun ini terdiri dari: This account consists of: a. Pajak dibayar di muka a. Prepaid taxes 30092014 31122013 Pajak Pertambahan Nilai 58.266 9.391 Value -Added Tax b. Estimasi tagihan pajak b. Estimated claims for tax refund 30092014 31122013 Tahun berjalan Current year Perusahaan 1.615 16.061 The Company Entitas Anak 10.520 5.260 Subsidiaries Tahun sebelumnya Previous years Perusahaan 36.347 20.286 The Company Entitas Anak 6.216 956 Subsidiaries Sub-Total 54.698 42.563 Sub-total Pajak Pertambahan Nilai 13.597 11.885 Value-Added Tax Total 41.101 54.448 Total c. Utang pajak c. Taxes payable 30092014 31122013 Pajak Penghasilan: Income taxes Pasal 21 1.316 2.163 Article 21 Pasal 22 222 187 Article 22 Pasal 2326 3.321 628 Article 2326 Pasal 25 1.343 495 Article 25 Pasal 29 3.368 2.602 Article 29 Pasal 42 8 4.409 Article 42 Pajak Pertambahan Nilai 26.029 1.370 Value -Added Tax Pajak Daerah dan retribusi 1.150 1.032 Regional tax and retribution Total 36.757 12.886 Total PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2014 Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated 105 18. PERPAJAKAN lanjutan 18. TAXATION continued d. Beban manfaat pajak d. Tax expense benefit 2014 2013 Beban pajak kini Current tax expenses Perusahaan - - The Company Entitas Anak 11.209 11.956 Subsidiaries Sub-total 11.209 11.956 Sub-total Beban manfaat pajak tangguhan Deferred tax expenses benefit Perusahaan 19.477 - The Company Entitas Anak 2.327 11.505 Subsidiaries Sub-total 21.804 11.505 Sub-total Beban pajak, neto 10.595 451 Tax expenses, net e. Pajak kini e. Current tax Rekonsiliasi antara laba sebelum beban manfaat pajak dan estimasi rugi fiskal Perusahaan adalah sebagai berikut: The reconciliation between profit before tax expense benefit and the Company‟s estimated tax loss is as follows: 2014 2013 Laba rugi sebelum beban manfaat Profit loss before tax expense benefit pajak perusahaan 1.624.880 86.498 of the Company Beda temporer Temporary differences Penyisihan pemulihan penurunan nilai Provision for recovery of decline in value persediaan dan persediaan usang - - of inventory and inventory obsolescence, net Penyusutan dan labarugi penjualan Depreciation and gainloss from sale of Aktiva tetap 54.551 - fixed assets Penurunan pemulihan nilai piutang, neto - 84 Impairment recovery of receivables, net Amortisasi biaya emisi efek ekuitas 13.638 17 Amortization of stock issuance costs Imbalan kerja 7.038 25 employees benefits Bagian atas laba neto bersih Entitas Anak Share in net profit of the Subsidiaries dan Asosiasi 579.894 340.228 and Associaties Sub-total 655.121 340.152 Sub-total Dalam jutaan Rupiah In millions of Rupiah