PERPAJAKAN lanjutan TAXATION continued

PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYAAND ITS SUBSIDIARIES Lampiran 5100 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS AT AND FOR THE YEARS ENDED 31 DECEMBER 2016 AND 2015 Expressed in thousands of US Dollars, unless otherwise stated

33. PERPAJAKAN lanjutan

33. TAXATION continued

e. Asetliabilitas pajak tangguhan

e. Deferred tax assetsliabilities

2016 Ditransfer ke dari aset liabilitas pajak Akuisisi tangguhan Dicatat pada Dicatat pada entitas Transfer to Saldo awal laba rugi ekuitas anak from deferred Saldo akhir Beginning Charged to Charged to Acquisition of tax assets Ending balance profit or loss equity subsidiaries liabilities balance Aset pajak tangguhan Deferred tax assets Rugi fiskal yang dibawa Tax losses carried ke masa depan - 1,963 - - - 1,963 forward Difference between the Perbedaan nilai buku commercial and tax aset tetap komersial book values of dan fiskal 3,135 4,790 - - - 1,655 fixed assets Perbedaan sewa Differences in fixed assets pembiayaan aset tetap under finance leases dan angsuran sewa 4,814 - - - 4,814 - and lease installments Liabilitas imbalan pasca Post-employment benefits kerja 6,425 2,898 69 - - 3,458 liabilities Aset pajak tangguhan - Deferred tax assets at akhir tahun 4,746 5,725 69 - 4,814 3,766 the end of the year Liabilitas pajak tangguhan Deferred tax liabilities Biaya pinjaman yang Capitalised borrowing dikapitalisasi 19,923 390 - - - 19,533 cost Liabilitas imbalan pasca Post-employment kerja 1,633 5,872 5,368 - - 2,137 benefits liabilities Properti pertambangan 466,205 35,145 - 111,332 - 542,392 Mining properties Keuntungan atas Gain due to changes in perubahan the fair values of nilai wajar instrumen derivative financial keuangan derivatif - - 1,090 - - 1,090 instruments Differences between the Perbedaan nilai buku commercial and tax aset tetap komersial book values of dan fiskal 107,838 18,717 - - - 89,121 fixed assets Perbedaan sewa Differences in fixed assets pembiayaan aset tetap under finance leases dan angsuran sewa - 4,338 - - 4,814 9,152 and lease installments Provisi penurunan nilai Provision for impairment piutang usaha 11,937 - - - - 11,937 of trade receivables Rugi fiskal yang dibawa Tax losses carried ke masa depan 4,847 2,734 - - - 2,113 forward Provisi penutupan Provision for mine tambang 882 103 - - - 985 closure Lainnya 7,638 1,610 - - - 9,248 Others Liabilitas pajak tangguhan - Deferred tax liabilities at akhir tahun 582,305 51,545 6,458 111,332 4,814 653,364 the end of the year