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.