Beban pajak penghasilan lanjutan

PT ADARO ENERGY Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5103 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2014, 31 DESEMBER 2013, DAN 31 MARET 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 31 MARCH 2014, 31 DECEMBER 2013, AND 31 MARCH 2013 Expressed in thousands of US Dollars, unless otherwise stated

34. PERPAJAKAN lanjutan

34. TAXATION continued

e. Asetliabilitas pajak tangguhan lanjutan

e. Deferred tax assetsliabilities continued

31 Desember December diaudit audited Ditransfer ke asetliabilitas pajak tangguhan Akuisisi Dicatat Saldo Dicatat pada Transfer entitas pada Saldo Awal laba rugi to deferred anak ekuitas Akhir Beginning Charged to tax assets Acquisition Charged to Ending Balance profit or loss liabilities of subsidiary equity Balance Aset pajak tangguhan Deferred tax assets Rugi fiskal yang dibawa Tax losses carried ke masa depan 21,256 8,910 - - - 30,166 forward Provisi penurunan nilai Provision for impairment piutang usaha - 1,750 - - - 1,750 of trade receivables Retirement benefits Liabilitas imbalan kerja 2,412 412 530 - - 2,294 obligation Difference between the Perbedaan nilai buku commercial and tax aset tetap komersial net book values of dan fiskal 468 - 468 - - - fixed assets 23,200 11,072 62 - - 34,210 Aset pajak tangguhan Unrecognised deferred yang tidak diakui 14,860 10,656 - - - 25,516 tax assets Aset pajak tangguhan - Deferred tax assets at akhir periode 8,340 416 62 - - 8,694 the end of the period Liabilitas pajak tangguhan Deferred tax liabilities Biaya pinjaman yang Capitalised borrowing dikapitalisasi 14,667 5,760 - - - 20,427 cost Retirement benefits Liabilitas imbalan kerja 2,079 456 530 - - 3,065 obligation Properti pertambangan 462,227 16,939 - 68,410 - 513,698 Mining properties Losses due to changes in Rugi atas perubahan the fair values of nilai wajar instrumen derivative financial keuangan derivatif 1,050 117 - - 1,509 576 instruments Differences between the Perbedaan nilai buku commercial and tax aset tetap komersial net book values of dan fiskal 120,580 5,595 468 - - 115,453 fixed assets Provisi penurunan nilai Provision for impairment piutang usaha 4,500 4,500 - - - 9,000 of trade receivables Perbedaan aset tetap Differences in fixed assets sewa pembiayaan under finance leases dan angsuran sewa 6,719 1,919 - - - 4,800 and lease installments Laba dari entitas anak 4,525 1,346 - - - 5,871 Income from subsidiaries Liabilitas pajak tangguhan - Deferred tax liabilities at akhir periode 601,089 22,186 62 68,410 1,509 648,760 the end of the period Karena beberapa entitas anak dalam posisi rugi dan hanya berfungsi sebagai kantor pusat saja, terdapat pembatasan pemakaian rugi fiskal yang dibawa ke masa depan dan ketidakpastian apakah aset pajak tangguhan ini dapat terealisasi. Karena itu, terdapat aset pajak tangguhan yang berkaitan dengan rugi fiskal yang dibawa ke masa depan tidak diakui di dalam laporan keuangan interim konsolidasian ini. Due to the fact that several subsidiaries are in a loss position and only function as head offices, there is a limitation on the future use of tax losses carried forward and also uncertainty as to whether the deferred tax assets will be realised. Thus, a portion of the deferred tax assets relating to tax losses carried forward has not been recognised in these consolidated interim financial statements. Seluruh aset pajak tangguhan diperkirakan dapat dipulihkan setelah 12 bulan. All of the deferred tax assets are expected to be recovered after more than 12 months.