FINANCE COSTS CAP Consolidated Financial Report 4Q14

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 Continued - 66 - Dikreditkan dibebankan pada tahun berjalan Credited 1 Januari charged to 31 Desember January 1, profit or loss December 31, 2013 for the year 2013 US 000 US 000 US 000 Liabilitas pajak tangguhan Deferred tax liabilities Perusahaan The Company Rugi fiskal 21.591 4.975 26.566 Fiscal loss Depreciation of property, plant Penyusutan aset tetap 136.339 1.686 134.653 and equipment Penurunan nilai persediaan - - - Decline in value of inventory Imbalan pasca kerja 3.304 154 3.150 Post-employment benefits Lain-lain 551 53 498 Others Liabilitas pajak tangguhan - bersih 110.893 6.454 104.439 Deferred tax liabilities - net Entitas anak Subsidiaries SMI 18.648 2.853 21.501 SMI PBI - 650 650 PBI Jumlah liabilitas pajak tangguhan - bersih 129.541 2.951 126.590 Total deferred tax liabilities - net Rugi fiskal dapat dikompensasikan dengan laba fiskal pada masa lima tahun mendatang sejak kerugian fiskal terjadi. Manajemen memperkirakan bahwa akumulasi kerugian fiskal Perusahaan yang dapat dikompensasikan dengan laba fiskal masa mendatang sebesar US 61.378 ribu pada tanggal 31 Desember 2014. Oleh karena itu, aset pajak tangguhan yang diakui Perusahaan sebesar US 15.344 ribu pada tanggal 31 Desember 2014. The fiscal loss can be utilized against the taxable income for a period of five years subsequent to the year the fiscal loss was incurred. Management believes that the Company’s probable future taxable profits will be available to utilize accumulated fiscal losses amounting to US 61,378 thousand as of December 31, 2014. Hence, deferred tax asset of US 15,344 thousand as of December 31, 2014, was recognized on such fiscal losses by the Company. Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between the total tax expense and the amounts computed by applying the effective tax rate to profit before tax is as follows: 2014 2013 US 000 US 000 Laba sebelum pajak menurut Profit before tax per consolidated laporan laba rugi komprehensif statements of comprehensive konsolidasian 24.912 17.079 income Beban pajak sesuai tarif yang berlaku 6.228 4.270 Tax expense at effective for sale Pengaruh pajak atas perbedaan yang tidak dapat diperhitungkan Tax effect of non-deductible menurut fiskal 1.162 288 expenses non-taxable income Perbedaan pajak entitas anak yang Tax difference on subsidiaries dikenakan pajak penghasilan luar which is subjected to foreign negeri 10 50 income tax Perbedaan pajak entitas anak yang Tax difference on subsidiaries dikenakan pajak penghasilan which is subjected to final final 191 966 income tax Jumlah 7.209 3.642 Total Pajak penghasilan final 367 529 Final income tax Penyesuaian rugi fiskal 682 346 Adjustment fiscal loss Penyesuaian atas pajak penghasilan Adjustment of prior years badan tahun sebelumnya 151 1.532 corporate income tax Koreksi dasar pengenaan pajak Adjustment for tax basis aset tetap 379 - fixed assets Jumlah beban pajak konsolidasian 6.666 6.049 Total consolidated tax expense