Post-Employment Benefits financial statement december 2009

PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2009 dan 2008 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2009 and 2008 and For the Years then Ended - 73 - 32. Pajak Penghasilan Lanjutan 32. Income Tax Continued Pajak Kini Lanjutan Current Tax Continued Taksiran tagihan pajak merupakan kelebihan pembayaran pajak penghasilan Perusahaan dan anak perusahaan tahun berjalan, yang menurut pendapat manajemen dapat diperoleh kembali dengan rincian sebagai berikut: Estimated claims for tax refund represent claims for over payments of current year income taxes of the Company and its subsidiary which the management believes can be recovered, with details as follows: 2009 2008 Rp 000 Rp 000 Tahun 2009 Year 2009 Anak Perusahaan Subsidiary B NCW 38.298 - BNCW Tahun 2008 Year 2008 Perusahaan The Company P asal 22 171.590 171.590 Article 22 P asal 23 575.119 575.119 Article 23 P asal 25 4.865.682 4.865.682 Article 25 Anak perusahaan Subsidiaries B NCW BNCW Pasal 25 155.389 155.389 Article 25 5.767.780 5.767.780 Jumlah Catatan 14 5.806.078 5.767.780 Total Note 14 Rugi fiskal Perusahaan tahun 2008 telah sesuai dengan SPT Tahunan yang disampaikan ke Kantor Pelayanan Pajak. The Company’s fiscal loss in 2008 is in accordance with the corporate income tax return filed to the Tax Service Office. Menurut peraturan perpajakan, rugi fiskal dapat dikompensasikan dengan laba fiskal pada masa lima tahun mendatang sejak terjadinya kerugian fiskal. Rugi fiskal Perusahaan tahun 2008 telah dikompensasikan atas laba kena pajak tahun

2009. According to tax regulations, fiscal loss can be

offset against the taxable income immediately within a period of five years after the fiscal loss was incurred. Accordingly, the fiscal loss in 2008 was applied against the taxable income in 2009. Pajak Tangguhan Deferred Tax Rincian dari aset dan kewajiban pajak tangguhan Perusahaan adalah sebagai berikut: The details of deferred tax assets liabilities are as follows: Dicatat ke Dicatat ke Laporan Laba Rugi Laporan Laba Rugi K onsolidasi K onsolidasi Credited Charged Credited Charged to Consolidated to Consolidated Statement of Statement of 1 Januari 2008 Income for 31 Des ember 2008 Income for 31 Desember 2009 January 1, 2008 the Year December 31, 2008 the Year December 31, 2009 Rp 000 Rp 000 Rp 000 Rp 000 Rp 000 Aset pajak tangguhan: Deferred tax assets: P enyisihan penurunan nilai pers ediaan dan persediaan us ang A llowances for decline in value of inv entories and inventory obs olescence 784.067 606.107 177.960 56.278 121.682 Imbalan pasti pasca-kerja Defined-benefit post-employment reserve 9.305.081 1.753.933 7.551.148 869.614 8.420.762 P enyisihan piutang r agu-ragu A llowance for doubtful accounts 672.042 227.451 444.591 466.582 911.173 Rugi fiskalFiscal loss 1.104.013 12.199.768 13.303.781 10.158.366 3.145.415 S ewa pem biayaan F inance lease - 1.127.628 1.127.628 1.046.553 2.174.181 JumlahTotal 11.865.203 10.739.905 22.605.108 7.831.895 14.773.213 PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2009 dan 2008 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2009 and 2008 and For the Years then Ended - 74 - 32. Pajak Penghasilan Lanjutan 32. Income Tax Continued Pajak Tangguhan Deferred Tax Dicatat ke Dicatat ke Laporan Laba Rugi Laporan Laba Rugi K onsolidasi K onsolidasi Credited Charged Credited Charged to Consolidated to Consolidated Statement of Statement of 1 Januari 2008 Income for 31 Des ember 2008 Income for 31 Desember 2009 January 1, 2008 the Year December 31, 2008 the Year December 31, 2009 Rp 000 Rp 000 Rp 000 Rp 000 Rp 000 Kewajiban pajak tangguhan: Deferred tax liabilities: A kum ulasi penyusutan aset tetap A ccumulated depreciation of property, plant and equipment 65.303.620 4.170.117 61.133.503 9.678.302 70.811.805 S ewa pem biayaanF inance leases 3.323.541 3.323.541 - - - JumlahTotal 68.627.161 7.493.658 61.133.503 9.678.302 70.811.805 Kewajiban pajak tangguhan - bers ih Deferred tax liabilities - net 56.761.958 18.233.563 38.528.395 17.510.197 56.038.592 Berikut ini adalah perincian aset dan kewajiban pajak tangguhan per entitas: The details of deferred tax assets and liabilities of each entity are as follows: 2009 2008 Rp 000 Rp 000 Aset pajak tangguhan: Deferred tax assets: Anak perusahaan Subsidiaries MMM 29.277 20.795 MMM BNCW 1.814.979 1.617.650 BNCW AKG 1.600.054 1.315.473 AKG Jumlah 3.444.310 2.953.918 Total Kewajiban pajak tangguhan: Deferred tax liabilities: Perusahaan 43.964.409 24.662.272 The Company Anak perusahaan Subsidiaries BDP 5.935.676 7.003.839 BDP BTLA 5.712.633 5.318.964 BTLA BNIL 1.680.865 2.861.134 BNIL ABM 2.104.748 1.599.838 ABM BSA 84.571 179.391 BSA Jumlah 59.482.902 41.625.438 Total Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak menurut laporan laba rugi konsolidasi dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to income before tax per consolidated statements of income is as follows: 2009 2008 Rp 000 Rp 000 Laba sebelum pajak menurut laporan Income before tax per consolidated laba rugi konsolidasi 208.347.339 67.046.215 statements of income Laba sebelum pajak anak perusahaan - Bersih 68.562.594 58.192.321 Income before tax of the subsidiaries - Net Laba sebelum pajak Perusahaan 139.784.745 8.853.894 Income before tax of the Company