Income tax benefit continued

2014 AnnUAl REpoRt PT Bayan Resources Tbk 161 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 9. PERPAJAKAN lanjutan

9. TAXATION continued c. Manfaat pajak penghasilan lanjutan

c. Income tax benefit continued

Perhitungan beban pajak penghasilan kini adalah sebagai berikut: The calculation of current corporate income tax expense is as follows: 2014 2013 Rugi konsolidasian sebelum Consolidated loss before pajak penghasilan 200,353,337 67,651,031 income tax Ditambahdikurangi: Adddeduct: Eliminasi konsolidasian 155,301,544 39,319,380 Consolidation eliminations Labarugi sebelum Profitloss before income tax pajak penghasilan - entitas anak 10,640,966 59,410,031 subsidiaries - Rugilaba sebelum pajak Lossincome before income tax penghasilan - Perusahaan 34,410,827 31,078,380 the Company - Beda temporer: Temporary differences: Penyusutan 8,521,236 8,412,688 Depreciation Biaya pengangkutan yang ditangguhkan 365,824 1,183,805 Deferred barging expense Biaya keuangan yang ditangguhkan 2,344,164 197,352 Deferred finance costs Penyisihan imbalan kerja karyawan 293,008 42,382 Provision for employee benefits Beda tetap: Permanent differences: Denda pajak 224,809 1,237 Tax penalty Pendapatan bunga yang Interest income subject to final dikenakan pajak final 1,583,320 2,126,442 tax 8,848,057 5,343,412 Taksiran rugilaba Estimated fiscal fiskal - Perusahaan 25,562,770 36,421,792 lossincome – the Company Akumulasi rugi fiskal yang dapat Accumulated fiscal losses carried dibawa ke masa depan pada forward at the beginning awal tahun 28,375,318 64,797,110 of the year Penyesuaian tahun lalu atas Prior year adjustments hasil audit pajak 28,375,318 - due to tax audit Akumulasi rugi fiskal yang dapat Accumulated fiscal losses dibawa ke masa depan pada carried forward at the end akhir tahun 25,562,770 28,375,318 of the year Beban pajak penghasilan badan Current corporate income tax kini,dihitung dengan tarif expense at 25 pajak 25 - Perusahaan - - - the Company Penyesuaian tahun lalu Prior year adjustments - Perusahaan 6,640,514 - - the Company Beban pajak penghasilan badan Current corporate income tax kini - entitas anak 14,941,019 14,027,674 expense - subsidiaries Beban pajak penghasilan badan Consolidated current corporate kini - konsolidasian 21,581,533 14,027,674 income tax expense lApoRAn tAhUnAn 2014 PT Bayan Resources Tbk 162 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 9. PERPAJAKAN lanjutan

9. TAXATION continued c. Manfaat pajak penghasilan lanjutan