Income tax expense TAXATION continued

Lampiran 597 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

e. Deferred tax assetsliabilities

30 SeptemberSeptember 2014 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 28,486 3,860 - - - 24,626 forward Provisi penurunan nilai Provision for impairment piutang usaha 1,750 - - - - 1,750 of trade receivables Difference between the Perbedaan nilai buku commercial and tax aset tetap komersial net book values of dan fiskal - 676 1,140 - - 464 fixed assets Perbedaan sewa Differences in fixed assets pembiayaan aset tetap under finance leases dan angsuran sewa - 1,417 4,800 - - 3,383 and lease installments Retirement benefits Liabilitas imbalan kerja 3,261 91 2,510 - - 5,680 obligation 33,497 3,210 1,150 - - 29,137 Aset pajak tangguhan Unrecognised deferred yang tidak diakui 24,803 1,208 - - - 23,595 tax assets Aset pajak tangguhan - Deferred tax assets at akhir periode 8,694 2,002 1,150 - - 5,542 the end of the period Liabilitas pajak tangguhan Deferred tax liabilities Biaya pinjaman yang Capitalised borrowing dikapitalisasi 20,427 189 - - - 20,238 cost Retirement benefits Liabilitas imbalan kerja 3,065 902 2,510 - - 1,457 obligation Properti pertambangan 513,698 13,052 - - - 500,646 Mining properties Gain due to changes in Keuntungan atas perubahan the fair values of nilai wajar instrumen derivative financial keuangan derivatif 576 - - - 4,357 3,781 instruments Aset pengupasan lapisan tanah 17,026 1,119 - - - 15,907 Deferred stripping assets Differences between the Perbedaan nilai buku commercial and tax aset tetap komersial net book values of dan fiskal 115,453 3,016 1,140 - - 113,577 fixed assets Provisi penurunan nilai Provision for impairment piutang usaha 9,000 - - - - 9,000 of trade receivables Perbedaan sewa Differences in fixed assets pembiayaan aset tetap under finance leases dan angsuran sewa 4,800 4,800 - - - and lease installments Rugi fiskal yang dibawa Tax losses carried ke masa depan - 299 - - - 299 forward Provisi penutupan Provision for mine tambang - 669 - - - 669 closure Laba dari entitas anak 5,871 1,911 - - - 7,782 Income from subsidiaries Liabilitas pajak tangguhan - Deferred tax liabilities at akhir periode 631,734 14,499 1,150 - 4,357 611,729 the end of the period Disajikan kembali lihat Catatan 3 As restated refer to Note 3 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