PERPAJAKAN lanjutan TAXATION continued

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 530 Schedule 12. PERPAJAKAN lanjutan 12. TAXATION continued

c. Manfaatbeban pajak penghasilan

lanjutan

c. Income tax benefitexpenses continued

Dalam laporan keuangan interim konsolidasian ini, jumlah penghasilan kena pajak Perseroan dan entitas anak untuk tahun fiskal 2013 didasarkan atas perhitungan sementara, karena Perseroan dan entitas anak belum menyampaikan Surat Pemberitahuan Tahunan ”SPT” pajak penghasilan badan. In these consolidated interim financial statements, the amount of the Company’s and subsidiaries’ taxable income for 2013 fiscal year are based on preliminary calculation, as the Company and subsidiaries have not yet been required to submit their annual corporate income tax returns. d. Aset dan liabilitas pajak tangguhan d. Deferred tax assets and liabilities 30 JuniJune 2013 Dikreditkan dibebankan ke laporan laba rugi konsolidasian Credited Pada awal charged to Pada akhir tahunAt consolidated periode beginning statements of At end of year income of period Asetliabilitas pajak Consolidated deferred tangguhan konsolidasian tax assetsliabilities Akumulasi kerugian pajak 171,342 193,940 365,282 Accumulated tax losses Provisi penurunan nilai Provision for impairment piutang usaha 1,710 260 1,450 of trade receivables Aset tetap 110,458 10,463 120,921 Fixed assets Imbalan pasca kerja 74,288 7,369 81,657 Post-employment benefits Kompensasi karyawan 13,368 6 13,374 Employee compensation Akrual 12,875 14,180 27,055 Accruals Provisi persediaan usang dan Provision for obsolete and dan tidak lancar 26,249 17,820 8,429 slow moving inventory Keuntungan belum terealisasi 11,854 5,875 17,729 Unrealised profits Lain-lain 222 8 230 Others Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 201,450 192,835 394,285 assets, net Disajikan sebagai: Presented as: - Aset pajak tangguhan 201,450 193,894 395,344 Deferred tax assets - - Liabilitas pajak tangguhan - 1,059 1,059 Deferred tax liabilities - Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 201,450 192,835 394,285 assets, net Terdiri dari: Comprises of: Perseroan The Company - Aset pajak tangguhan 82,885 67,746 150,631 Deferred tax assets - Entitas anak Subsidiaries - Aset pajak tangguhan 118,565 126,148 244,713 Deferred tax assets - - Liabilitas pajak tangguhan - 1,059 1,059 Deferred tax liabilities - Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 201,450 192,835 394,285 assets, net