Deferred tax continued Pertamina - Hubungan Investor

479 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5112 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated 38. PERPAJAKAN lanjutan

38. TAXATION continued e. Pajak tangguhan lanjutan

e. Deferred tax continued

Penambahan dari bisnis Dibebankan kombinasi pada laporan Additions Penerapan Selisih laba-rugi from PSAK 38 penjabaran Charged to business Applications Translation the profit 112013 combination SFAS 38 adjustments or loss 31122013 Aset pajak tangguhan Deferred tax assets Imbalan kerja karyawan 281,928 - - 531 57,731 224,728 Employee benefits Penyisihan penurunan Provision for impairment nilai aset keuangan 254,866 - - 2,359 142,732 114,493 of financial assets Setoran saham dalam Capital contribution in bentuk aset 99,957 - 101,488 - 1,531 - the form of assets Laba yang belum direalisasi Unrealised profits dari transaksi from transactions konsolidasian 77,919 - - - 8,886 86,805 at consolidation level Aset tetap 60,029 - 56,973 - 26,772 90,230 Fixed assets Penyisihan insentif Provision for incentives Dan bonus and performance kinerja tantiem 45,936 - - - 5,314 40,622 bonuses tantiem Penyisihan penurunan Provision for impairment nilai aset non-free of non-free dan non-clear 37,887 - - - - 37,887 and non-clear assets Penyisihan penurunan Provision for impairment nilai persediaan 25,221 - - - 766 24,455 of inventories Rugi fiskal yang dibawa ke masa depan 17,400 - - - 347,869 365,269 Tax loss carry-forward Aset minyak gas dan gas bumi 13,082 - - - 49,109 36,027 Oil and gas properties Biaya hukum yang masih harus dibayar 12,698 - - - 320 12,378 Accrual for legal cost Lain-lain 1,556 - - 4,634 14,268 11,190 Others Pendapatan tangguhan - - - - 4,071 4,071 Deferred revenue Provision for Provisi pembongkaran decomissioning dan restorasi - - - - 51,303 51,303 and site restoration Diskonto dan biaya emisi Discount and unamortised yang belum diamortisasi 15,516 - - - 4,037 19,553 debt issuance cost Aset dan liabilitas sewa Finance lease pembiayaan 16,280 - - - 23,279 39,559 assets and liabilities Jumlah aset pajak Total consolidated tangguhan deferred konsolidasian - bersih 896,683 - 44,515 1,744 117,868 968,292 tax assets-– net Liabilitas pajak tangguhan Deferred tax liabilities Provision for Provisi pembongkaran decomissioning dan restorasi 294,134 - - - 206,933 501,067 and site restoration Aset sewa pembiayaan 169,336 - - - 24,723 194,059 Finance lease assets Imbalan kerja karyawan 49,340 - - - 36,729 12,611 Employee benefits Pendapatan tangguhan 29,679 - - - 27,324 2,355 Deferred revenue Lain-lain 2,874 - - - 41,144 44,018 Others Penyisihan penurunan nilai 2,746 - - - 500 3,246 Provision for impairment Excess fair Excess fair value over NBV 44,014 516,354 - - 70,057 490,311 value over NBV Aset tetap 44,551 - 48,306 10,582 4,802 2,025 Fixed assets Aset minyak dan gas bumi 1,622,954 - - 5,023 673,172 2,291,103 Oil and gas properties Jumlah liabilitas pajak Total deferred tax tangguhan liabilities - konsolidasian - bersih 1,163,410 516,354 48,306 5,559 389,066 2,026,083 - consolidated – net 266,727 516,354 3,791 7,303 271,198 1,057,791 480 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5113 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated 38. PERPAJAKAN lanjutan

38. TAXATION continued e. Pajak tangguhan lanjutan

e. Deferred tax continued