Pajak tangguhan lanjutan Deferred tax continued

PERTAMINA | Laporan Tahunan - Annual Report 2011 451 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5165 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 DAN 1 JANUARI 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 201 0 AND 1 JANUARY 2010 Expressed in millions of Rupiah, unless otherwise stated 40. PERPAJAKAN lanjutan 40. TAXATION continued

e. Pajak tangguhan lanjutan

e. Deferred tax continued

2011 2010 Aset pajak tangguhan Deferred tax assets at the pada awal tahun 752,570 1,369,390 beginning of the year Selisih penjabaran - 91,450 Translation adjustments Dibebankan pada laporan laba-rugi Charged to consolidated statement komprehensif konsolidasian 179,204 525,370 of comprehensive income Aset pajak tangguhan pada Deferred tax assets akhir tahun 573,366 752,570 at the end of the year 1 Januari 2011 2010 January 2010 Transaksi pada konsolidasian Transaction on consolidation Laba yang belum direalisasikan Unrealised profits from dari transaksi konsolidasian 922,628 675,288 284,000 consolidation transaction level 2011 2010 Aset pajak tangguhan Deferred tax assets at the awal tahun 675,288 284,000 beginning of the year Dikreditkan pada Credited to laporan laba-rugi consolidated statement komprehensif konsolidasian 247,340 391,288 of comprehensive income Aset pajak tangguhan pada Deferred tax assets akhir tahun 922,628 675,288 at the end of the year Konsolidasian Consolidation Aset pajak tangguhan Deferred tax assets at the awal tahun 6,804,055 6,298,270 beginning of the year Dicatat pada ekuitas - 1,058,400 Charged to equity Selisih penjabaran - 91,450 Translation adjustments Dikreditkandibebankan Creditedcharged to pada laporan laba-rugi consolidated statement komprehensif konsolidasian 1,653,533 461,165 of comprehensive income Aset pajak tangguhan pada Deferred tax assets akhir tahun 8,457,588 6,804,055 at the end of the year 1 Januari 2011 2010 January 2010 Jumlah aset pajak tangguhan - konsolidasian Total deferred tax assets - bersih 8,457,588 6,804,055 6,298,270 - consolidated - net Liabilitas pajak tangguhan Deferred tax liabilities Entitas Anak: Subsidiaries: Penyisihan untuk biaya Provision for decomissioning pembongkaran dan restorasi 2,609,956 2,229,956 2,406,724 and site restoration Aset sewa pembiayaan 1,834,548 1,785,733 1,755,896 Finance lease assets Penyisihan imbalan kerja karyawan 364,283 334,074 345,293 Provision for employee benefits Pendapatan tangguhan 284,506 332,990 361,778 Deferred revenue Penyisihan penurunan nilai 27,884 12,889 - Provision for impairment Aset yang tidak dikapitalisasi 136,838 99,631 108,854 Non-capitalised assets Excess fair value over NBV 507,505 588,205 767,766 Excess fair value over NBV Aset tetap 2,753,961 2,103,604 1,538,414 Fixed assets Aset minyak dan gas bumi 10,379,977 7,662,348 7,081,803 Oil and gas properties Lain-lain 2,442 16,075 84,551 Others Jumlah liabilitas pajak tangguhan - konsolidasian Total deferred tax liabilities - bersih 8,654,662 5,774,221 4,542,595 - consolidated - net Disajikan kembali lihat Catatan 4 As restated refer to Note 4 PERTAMINA | Laporan Tahunan - Annual Report 2011 452 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5166 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 DAN 1 JANUARI 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 201 0 AND 1 JANUARY 2010 Expressed in millions of Rupiah, unless otherwise stated 40. PERPAJAKAN lanjutan 40. TAXATION continued