PENDAPATAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME

Assuring the Move Into Next Level 516 Business Development Report Management Reports Company Information Information For Investors Operational Review PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Expressed in thousands of Rupiah, unless otherwise stated Continued - 102 - 2014 2013 Perbedaan temporer: Temporary differences: Differences between Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap net book value of fixed dan beban tangguhan 210.267.438 320.436.343 assets and deferred charges Aset sewa pembiayaan 1.121.297 1.598.758 Leased assets Liabilitas imbalan kerja 143.810.141 13.530.706 Employee benefits liabilities Cadangan persediaan usang Allowance for obsolete and dan bergerak lambat 3.551.521 5.473.206 slow moving inventories Allowance for impairment of Cadangan penurunan nilai piutang 10.000 82.425 receivable Penyisihan untuk beban restorasi 76.862.032 419.508 Provision for restoration expenses Tunjangan produktivitas dan uang jasa 34.477.155 89.326.100 Productivity allowances and incentive Cadangan reklamasi 22.074.963 64.458.859 Allowance for reclamation 153.301.297 176.809.575 Laba kena pajak - Perseroan 4.622.413.725 4.534.394.530 Taxable income - the Company Beban pajak penghasilan Income tax expense Perseroan - kini 924.482.747 906.878.910 the Company - current Beban pajak penghasilan Income tax expense entitas anak - kini 496.887.556 597.136.868 subsidiaries - current 1.421.370.303 1.504.015.778 Perhitungan beban dan utang pajak kini Perseroan adalah sebagai berikut: Current tax expense and payable of the Company are computed as follows: 2014 2013 Beban pajak kini 924.482.747 906.878.910 Current tax expense Dikurangi pembayaran pajak dimuka 832.307.340 810.824.928 Less prepaid taxes Utang pajak kini Catatan 25 92.175.407 96.053.982 Current tax payable Note 25 Laba fiskal dan beban pajak penghasilan kini P erseroan tahun 2013 sudah sesuai dengan Surat Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak. Taxable income and current tax expense of the Company for 2013 are accordance with the Corporate Tax Returns filled with the Tax Service Office. Pajak penghasilan yang diakui dalam pendapatan komprehensif lain Income tax recognized in other comprehensive income 2014 2013 Manfaatbeban yang diakui dalam Benefitexpense recognized pendapatan komprehensif lain: in other comprehensive income: Selisih kurs penjabaran Exchange different from translation laporan keuangan - 140.006 of financial statements Jumlah pajak penghasilan yang diakui dalam pendapatan Total income tax recognized komprehensif lain - 140.006 in other comprehensive income Assuring the Move Into Next Level 517 Corporate Governance Implementation Report Corporate Social Responsibility Report Corporate Data Management Discussion and Analysis Financial Statements PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Expressed in thousands of Rupiah, unless otherwise stated Continued - 103 - Pajak Tangguhan Deferred Tax Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Credited charged to consolidated 1 Januari statements of 31 Desember January 1, comprehensive December 31, 2014 income 2014 Aset pajak tangguhan - neto Deferred tax assets - net Perseroan The Company Aset tetap 75.885.730 54.611.033 130.496.763 Fixed assets Aset sewa pembiayaan 1.754.064 224.259 1.529.805 Leased assets Beban tangguhan dan Deferred charges and intangible aset takberwujud 14.876.128 1.631.843 13.244.285 assets Liabilitas imbalan kerja 15.560.648 28.762.028 44.322.676 Employee benefits liabilities Cadangan persediaan usang dan Allowance for obsolete and slow bergerak lambat 12.422.790 710.304 13.133.094 moving inventories Cadangan penurunan nilai piutang 1.559.020 2.000 1.557.020 Allowance for impairment of receivables Penyisihan untuk beban restorasi 4.446.703 4.446.703 - Provision for restoration expense dan uang jasa 64.819.792 6.895.431 57.924.361 and incentive compensation Penyisihan lain-lain 27.552.031 5.574.979 33.127.010 Other provisions 37.353.190 29.500.272 7.852.918 Entitas anak Subsidiaries Aset tetap 57.901.770 4.796.760 62.698.530 Fixed assets Aset sewa pembiayaan 1.476.275 1.195.600 280.675 Leased assets Cadangan penurunan nilai piutang 3.315.293 369.806 3.685.099 Allowance for impairment of receivables Liabilitas imbalan kerja 12.682.729 1.520.207 11.162.522 Employee benefits liabilities Cadangan persediaan usang dan Allowance for obsolete and slow bergerak lambat 4.219.969 703.044 4.923.013 moving inventories Tunjangan produktivitas Productivity allowances and dan uang jasa 58.309.149 5.354.903 52.954.246 incentive compensation Cadangan biaya bongkar 4.869.305 857.750 5.727.055 Allowance for dismantle cost Akumulasi rugi fiskal 7.035.684 367.215 6.668.469 Accumulated fiscal loss Penyisihan lain-lain 13.020.254 4.031.860 8.988.394 Other provisions 47.026.888 15.335.945 31.690.943 Total aset pajak tangguhan - neto 84.380.078 44.836.217 39.543.861 Total deferred tax assets - net Liabilitas pajak tangguhan - neto Deferred tax liabilities, net Entitas anak Subsidiaries Aset tetap 94.998.145 62.977.366 157.975.511 Fixed assets Aset sewa pembiayaan 887.630 88.926 976.556 Leased assets Liabilitas imbalan kerja 33.130.758 7.596.120 40.726.878 Employee benefits liabilities Cadangan persediaan usang dan Allowance for obsolete and slow bergerak lambat 3.834.595 1.349.091 5.183.686 moving inventories Cadangan penurunan nilai piutang 9.787.251 1.457.069 11.244.320 Allowance for impairment of receivables Tunjangan produktivitas Productivity allowances and dan uang jasa 40.138.181 864.986 39.273.196 incentive compensation Penyisihan lain-lain - 2.368.977 2.368.978 Other provisions Total liabilitas pajak tangguhan - neto 7.219.730 50.982.169 58.201.897 Total deferred tax liabilities - net Manfaat pajak tangguhan - neto 95.818.385 Deferred tax expense - net