Beban Bunga dan Beban Keuangan Lainnya
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013 31 Desember 2012
serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013
Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements As of October 31, 2014 and 2013,
December 31, 2013 and January 1, 2013 December 31, 2012
and for the Ten-Month Periods Ended October 31, 2014 and 2013
Figures are Presented in United States Dollar, unless Otherwise Stated
- 96 -
Dikreditkan dibebankan ke
laporan laba rugi komprehensif
konsolidasian Credited in
charged to consolidated
1 Januari statements of
31 Desember January 1,
comprehensive December 31,
2013 income
2013 Penyisihan untuk penurunan
Allowance for decline in value nilai persediaan
7.243 233.556
240.799 of inventories
Rugi fiskal -
5.555.211 5.555.211
Fiscal loss Liabilitas imbalan kerja
Long-term employee benefits jangka panjang
286.761 168.862
455.623 liability
Cadangan biaya reklamasi dan Reclamation and mine closure
penutupan tambang 1.080.528
7.234 1.087.762
reserve Sewa pembiayaan
- 329.837
329.837 Finance lease
Biaya transaksi yang belum diamortisasi -
16.491 16.491
Unamortized transaction cost Depresiasi dan amortisasi
2.897.696 3.584.078
686.382 Depreciation and amortizations
Perbedaan antara nilai wajar dan Difference of the fair value and
nilat tercatat dari aset eksplorasi dan carrying value of exploration and
evaluasi dan properti pertambangan 75.547.235
3.437.836 72.109.399
evaluation assets and mining properties Jumlah liabilitas pajak tangguhan - bersih
77.070.399 12.640.449
64.429.950 Total deferred tax liabilities - net
Rincian aset dan liabilitas pajak tangguhan masing-masing entitas adalah sebagai berikut:
The details of deferred tax assets and liabilities for each entity are as follows:
31 Desember 31 OktoberOctober 31,
December 31, 2014
2013 2013
Aset pajak tangguhan - bersih Deferred tax assets - net
Perusahaan -
26.351 27.737
The Company Entitas anak
1.161.349 4.958.129
7.667.712 Subsidiaries
Jumlah 1.161.349
4.984.480 7.695.449
Total Liabilitas pajak tangguhan - bersih
Deferred tax liabilities - net Entitas anak
69.103.341 73.540.510
72.125.399 Subsidiaries
Bersih 67.941.992
68.556.030 64.429.950
Net
Perusahaan tidak mengakui aset pajak tangguhan dari akumulasi rugi fiskal karena manajemen
berpendapat bahwa tidak terdapat keyakinan bahwa Perusahaan akan memperoleh laba kena
pajak yang memadai untuk memungkinkan pemanfaatan aset pajak tangguhan dari rugi fiskal
tersebut. The Company has not recognized deferred tax
asset on its accumulated fiscal losses since the management believes that it can not sufficiently
predict or determine the taxable income that can be generated in future periods to actually benefit
from the deferred tax assets on accumulated fiscal losses.
Sedangkan, pajak tangguhan dari akumulasi rugi fiskal dan perbedaan temporer entitas-entitas anak
masing-masing sebesar US 32.147.871 dan US 1.455.210 pada tanggal 31 Oktober 2014,
masing-masing sebesar US 28.600.888 dan US 1.466.798 pada tanggal 31 Oktober 2013,
dan masing-masing sebesar US 22.200.110 dan US 4.576.550 pada tanggal 31 Desember 2013,
tidak diakui. Meanwhile, deferred tax on accumulated unused
fiscal losses and temporary differences of the subsidiaries amounting to US 32,147,871
and US 1,455,210, as of October 31, 2014, respectively, US 28,600,888 and
US 1,469,798, as of October 31, 2013, respectively, and US 22,200,110 and
US 4,576,550, as of December 31, 2013, respectively, have not been recognized.