Pinjaman lanjutan PINJAMAN lanjutan BORROWINGS continued

PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 575 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam Dolar AS, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in US Dollars, unless otherwise stated 21. PERPAJAKAN lanjutan 21. TAXATION continued

c. Beban pajak penghasilan

c. Income tax expense

2012 2011 Perusahaan The Company Kini - 2,895,215 Current Penyesuaian tahun lalu 31,938 - Adjustment in respect of prior year Tangguhan 955,858 822,854 Deferred 987,796 3,718,069 Entitas anak Subsidiaries Kini 24,943,451 82,150,059 Current Tangguhan 6,252,868 1,226,979 Deferred 31,196,319 80,923,080 Konsolidasian Consolidated Kini 24,943,451 85,045,274 Current Penyesuaian tahun lalu 31,938 - Adjustment in respect of prior year Tangguhan 5,297,010 404,125 Deferred 30,208,523 84,641,149 Perhitungan atas beban pajak penghasilan badan kini adalah sebagai berikut: The calculation of current corporate income tax expense is as follows: 2012 2011 Rugilaba konsolidasian Consolidated lossprofit sebelum pajak penghasilan 520,247,602 294,901,241 before income tax Laba sebelum pajak Profit before income penghasilan - entitas anak 78,996,343 281,476,636 tax - subsidiaries Penyesuaian akibat Adjusted for consolidation eliminasi konsolidasian 50,322,562 208,102,535 eliminations Rugilaba sebelum pajak Lossprofit before income penghasilan - Perusahaan 548,921,383 221,527,140 tax - the Company Perbedaan tetap: Permanent differences: Rugi dari investasi pada Loss from investments in pengendalian bersama entitas 552,874,000 - jointly controlled entities Penghasilan yang telah dikenakan pajak penghasilan final 3,818,550 8,335,637 Income subject to final income tax Laba dari investasi pada anak Income from investment perusahaan 47,799,288 198,099,596 in subsidiaries Beban yang tidak dapat dikurangkan menurut pajak 3,983,404 23,845 Non-deductible expenses Selisih karena perubahan Difference due to changes mata uang pelaporan - 3,664,228 in reporting currency Perbedaan temporer: Temporary differences: Difference between commercial Perbedaan antara nilai buku aset and tax net book value of tetap akuntansi dan pajak 20,661 6,299 fixed assets Perbedaan antara nilai buku biaya Difference between commercial keuangan yang ditangguhkan and tax net book value of akuntansi dan pajak 2,892,179 - deferred financing costs Penyisihan imbalan karyawan 213,058 205,698 Provision for employee benefits 502,581,106 202,535,163 Diukur dan direklasifikasi kembali lihat Catatan 3 As re-measured and reclassified refer to Note 3 PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 576 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam Dolar AS, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in US Dollars, unless otherwise stated 21. PERPAJAKAN lanjutan 21. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expense continued

2012 2011 Rugi pajakpenghasilan kena Fiscal losstaxable income pajak – Perusahaan 46,340,277 18,991,977 – the Company Rugi pajak yang dikompensasi Tax loss carried-forward from dari masa pajak sebelumnya - 7,411,119 prior year 46,340,277 11,580,858 Pajak penghasilan kini Current income tax – – Perusahaan - 2,895,215 the Company Pajak penghasilan kini – Current income tax entitas anak 24,943,451 82,150,059 – subsidiaries Pajak penghasilan kini – Consolidated current konsolidasian 24,943,451 85,045,274 income tax expense Dikurangi: Less: Pembayaran pajak dimuka Prepaid taxes - Perusahaan 1,283,614 2,654,628 - the Company Pembayaran pajak dimuka Prepaid taxes - entitas anak 24,880,272 20,873,604 - subsidiaries Lebihkurang bayar pajak penghasilan badan Consolidated income tax konsolidasian 1,220,435 61,517,042 overunder payment Pajak atas rugilaba Grup konsolidasian sebelum pajak berbeda dari nilai teoritis yang mungkin muncul apabila menggunakan rata- rata tertimbang tarif pajak yang berlaku atas rugilaba masing-masing entitas anak yang dikonsolidasi dalam jumlah sebagai berikut: The tax on Group’s consolidated lossprofit before tax differs from the theoretical amount that would arise using the weighted average tax rate applicable to the lossprofit of the consolidated entities as follows: 2012 2011 Rugilaba konsolidasian sebelum Consolidated lossprofit pajak penghasilan 520,247,602 294,901,241 before income tax Pajak dihitung dengan Tax calculated at tarif pajak efektif 30,167,309 85,803,040 effective tax rates Dampak pajak penghasilan dari: Income tax effects from: - Penghasilan tidak kena pajak 954,637 2,083,909 Income not subject to tax - - Beban yang tidak dapat dikurangkan untuk tujuan pajak 995,851 5,961 Non-deductible expenses - - Selisih karena perubahan Difference due to changes - mata uang pelaporan - 916,057 in reporting currency Beban pajak penghasilan 30,208,523 84,641,149 Income tax expenses Diukur dan direklasifikasi kembali lihat Catatan 3 As re-measured and reclassified refer to Note 3