Utang pajak TAXATION continued

PT ADARO ENERGY Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5102 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2014, 31 DESEMBER 2013, DAN 31 MARET 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 31 MARCH 2014, 31 DECEMBER 2013, AND 31 MARCH 2013 Expressed in thousands of US Dollars, unless otherwise stated

34. PERPAJAKAN lanjutan

34. TAXATION continued

d. Beban pajak penghasilan lanjutan d. Income tax expense continued Pajak penghasilan kini dihitung berdasarkan taksiran penghasilan kena pajak. Nilai tersebut mungkin disesuaikan pada saat Surat Pemberitahuan Tahunan Pajak disampaikan ke Kantor Pelayanan Pajak. Current income tax computations are based on estimated taxable income. The amounts may be adjusted when the Annual Tax Returns are filed with the tax office. Pajak penghasilan yang dibebankan dikreditkan sehubungan dengan pendapatan komprehensif lainnya selama periode berjalan adalah sebagai berikut: The income tax chargedcredited relating to other comprehensive income during the period is as follows: 31 MaretMarch tidak diauditunaudited 2014 2013 Beban Beban Sebelum kredit pajak Sebelum kredit pajak pajak Tax charge Setelah pajak pajak Tax charge Setelah pajak Before tax credit After tax Before tax credit After tax Lindung nilai arus kas 729 328 401 4,757 2,141 2,616 Cash flow hedges

e. Asetliabilitas pajak tangguhan

e. Deferred tax assetsliabilities

31 Maret March tidak diauditunaudited Ditransfer ke asetliabilitas pajak tangguhan Akuisisi Dicatat Saldo Dicatat pada Transfer entitas pada Saldo Awal laba rugi to deferred anak ekuitas Akhir Beginning Charged to tax assets Acquisition Charged to Ending Balance profit or loss liabilities of subsidiary equity Balance Aset pajak tangguhan Deferred tax assets Rugi fiskal yang dibawa Tax losses carried ke masa depan 30,166 14,685 - - - 15,481 forward Provisi penurunan nilai Provision for impairment piutang usaha 1,750 - - - - 1,750 of trade receivables Retirement benefits Liabilitas imbalan kerja 2,294 - - - - 2,294 obligation Difference between the 34,210 14,685 - - - 19,525 Aset pajak tangguhan Unrecognised deferred yang tidak diakui 25,516 13,526 - - - 11,990 tax assets Aset pajak tangguhan - Deferred tax assets at akhir periode 8,694 1,159 - - - 7,535 the end of the period Liabilitas pajak tangguhan Deferred tax liabilities Biaya pinjaman yang Capitalised borrowing dikapitalisasi 20,427 - - - - 20,427 cost Retirement benefits Liabilitas imbalan kerja 3,065 412 - - - 3,477 obligation Properti pertambangan 513,698 4,651 - - - 509,047 Mining properties Losses due to changes in Rugi atas perubahan the fair values of nilai wajar instrumen derivative financial keuangan derivatif 576 - - - 328 904 instruments Differences between the Perbedaan nilai buku commercial and tax aset tetap komersial net book values of dan fiskal 115,453 2,348 - - - 113,105 fixed assets Provisi penurunan nilai Provision for impairment piutang usaha 9,000 - - - - 9,000 of trade receivables Perbedaan aset tetap Differences in fixed assets sewa pembiayaan under finance leases dan angsuran sewa 4,800 693 - - - 5,493 and lease installments Rugi fiskal yang dibawa Tax losses carried ke masa depan - 148 - - - 148 forward Laba dari entitas anak 5,871 1,411 - - - 7,282 Income from subsidiaries Liabilitas pajak tangguhan - Deferred tax liabilities at akhir periode 648,760 5,455 - - 328 643,633 the end of the period