Fair Value of Financial Assets and Liabilities
PT J Resources Asia Pasifik Tbk dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian
Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012
Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain
PT J Resources Asia Pasifik Tbk and Its Subsidiaries Notes to Consolidated Financial Statements
For the Years Ended December 31, 2013 and 2012
Figures are Presented in United States Dollar, unless Otherwise Stated
- 86 -
2013 2012
Rugi fiskal tahun berjalan 1.470.674
3.018.700 Fiscal loss during the year
Rugi fiskal tahun-tahun lalu Prior years fiscal loss
2012 3.018.700
- 2012
2011 149.380
149.380 2011
2010 67.712
67.712 2010
2009 47.638
47.638 2009
Akumulasi rugi fiskal 4.754.104
3.283.430 Accumulated fiscal losses
Beban pajak kini entitas anak 67.314
16.442.601 Current tax of subsidiaries
Perusahaan memiliki saldo akumulasi rugi fiskal pada tahun-tahun yang berakhir 31 Desember
2013 dan 2012 sehingga tidak terdapat utang pajak penghasilan.
No provision for current income tax was recognized for the years ended December 31,
2013 and 2012 since the Company is in fiscal loss position.
Pajak Tangguhan Deferred Tax
Dikreditkan dibebankan ke
laporan laba rugi komprehensif
konsolidasian Credited in
charged to consolidated
1 Januari statements of
31 Desember January 1,
comprehensive December 31,
2012 income
2013 Penyisihan untuk penurunan
Allowance for decline in value nilai persediaan
7.243 233.556
240.799 of inventories
Rugi fiskal -
5.555.211 5.555.211
Fiscal loss Liabilitas imbalan kerja
Long-term employee benefits jangka panjang
286.761 168.862
455.623 liability
Cadangan biaya reklamasi dan Reclamation and mine closure
penutupan tambang 1.080.528
7.234 1.087.762
reserve Sewa pembiayaan
- 329.837
329.837 Finance lease
Biaya transaksi yang belum diamortisasi -
16.491 16.491
Unamortized transaction cost Depresiasi dan amortisasi
2.897.696 3.584.078
686.382 Depreciation and amortizations
Perbedaan antara nilai wajar dan Difference of the fair value and
nilat tercatat dari aset eksplorasi dan carrying value of exploration and
evaluasi dan properti pertambangan 75.547.235
3.437.836 72.109.399
evaluation assets and mining properties Jumlah liabilitas pajak tangguhan - bersih
77.070.399 12.640.449
64.429.950 Total deferred tax liabilities - net
Dikreditkan dibebankan ke
laporan laba rugi Aset liabilitas
komprehensif pajak tangguhan
konsolidasian entitas anak
Credited in yang diakuisisi
charged to Deferred tax assets
consolidated 1 Januari
liabilities of statements of
31 Desember January 1,
acquired comprehensive
December 31, 2012
subsidiary income
2012 Penyisihan untuk:
Allowance for: Penurunan nilai persdiaan
7.243 -
- 7.243
Decline in value of inventories Penurunan nilai piutang
2.172 -
2.172 -
Impairment loss of receivable Sewa pembiayaan
1.176 -
1.176 -
Finance lease Liabilitas imbalan kerja
Long-term employee benefits jangka panjang
4.553 21.506
260.702 286.761
liability Cadangan biaya reklamasi dan
Reclamation and penutupan tambang
- 734.370
346.158 1.080.528
mine closure reserve Depresiasi dan amortisasi
- 3.556.449
658.753 2.897.696
Depreciation and amortization Perbedaan antara nilai wajar dan
Difference of the fair value and nilat tercatat dari aset eksplorasi dan
carrying value of exploration and evaluasi dan properti pertambangan
- 82.930.991
7.383.756 75.547.235
evaluation assets and mining properties Jumlah liabilitas pajak tangguhan - bersih
12.792 85.731.564
8.648.373 77.070.399
Total deferred tax liabilities - net
PT J Resources Asia Pasifik Tbk dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian
Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012
Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain
PT J Resources Asia Pasifik Tbk and Its Subsidiaries Notes to Consolidated Financial Statements
For the Years Ended December 31, 2013 and 2012
Figures are Presented in United States Dollar, unless Otherwise Stated
- 87 -
2013 2012
Aset pajak tangguhan - bersih Deferred tax assets - net
Perusahaan 27.737
13.280 The Company
Entitas anak 7.667.712
2.467.556 Subsidiaries
Jumlah 7.695.449
2.480.836 Total
Liabilitas pajak tangguhan - bersih Deferred tax liabilities - net
Entitas anak 72.125.399
79.551.235 Subsidiaries
Bersih 64.429.950
77.070.399 Net
Sesuai dengan peraturan pajak yang berlaku, rugi fiskal dapat dikompensasikan dengan laba kena
pajak untuk periode 5 tahun mendatang sejak terjadinya rugi fiskal tersebut. Namun demikian,
manajemen berkeyakinan bahwa Perusahaan tidak akan dapat menghasilkan penghasilan kena
pajak yang memadai terhadap akumulasi rugi fiskal, sehingga tidak terdapat aset pajak
tangguhan yang diakui dari akumulasi rugi fiskal. According to tax regulations, fiscal losses can be
carried forward and applied against the taxable income immediately within a period of five years
after such fiscal losses were incurred. However, management believes that the Company will not
be able to generate sufficient taxable income against which fiscal losses can be utilized, thus,
no deffered tax assets was recognized on these accumulated fiscal loss.
Rekonsiliasi antara beban penghasilan pajak dan hasil perkalian rugi akuntansi sebelum pajak
menurut laporan laba komprehensif konsolidasian dengan tarif pajak yang berlaku adalah sebagai
berikut: A reconciliation between the tax expense
benefit and the amounts computed by applying the effective tax rates to income loss before tax
per consolidated statements of comprehensive income is as follows:
2013 2012
Laba rugi sebelum pajak menurut Income loss before tax
laporan laba rugi komprehensif per consolidated statements
konsolidasian 38.897.496 95.664.043
of comprehensive income Rugi laba sebelum pajak entitas
Loss income before tax anak - bersih
37.319.651 98.676.805
of subsidiaries - net Rugi sebelum pajak Perusahaan
1.577.845 3.012.762
Loss before tax of the Company Penghasilan pajak dengan tarif pajak
yang berlaku 394.461
753.191 Tax benefit at effective tax rates
Pengaruh pajak atas perbedaan tetap Tax effect of permanent differences
Sumbangan 3.772 567
Donations Denda pajak
8.563 -
Tax penalties Pendapatan bunga yang telah
Interest income already dikenakan pajak penghasilan final
- 2.538
subjected to final tax Jumlah - bersih
12.335 1.971
Net Jumlah
382.126 755.162
Subtotal Pajak tangguhan dari rugi fiskal yang
Unrecognized deferred tax tidak diakui
367.668 754.674
on fiscal loss Beban pajak entitas anak
12.558.677 7.794.716
Tax expense of the subsidiaries Jumlah beban penghasilan pajak
12.573.135 7.794.228
Total tax expense benefit