Borrowings BORROWINGS a. Pinjaman

PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 574 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam Dolar AS, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in US Dollars, unless otherwise stated 21. PERPAJAKAN lanjutan 21. TAXATION continued

a. Pajak dibayar dimuka lanjutan

a. Prepaid taxes continued

31 Desember 31 Desember December December 1 Januari 2012 2011 January 2011 Entitas anak Subsidiaries Pajak pertambahan nilai 25,244,772 35,814,669 24,419,764 Value added tax Pajak dibayar dimuka untuk naik banding Prepaid tax atas surat ketetapan to appeal on tax pajak Catatan 21e 2,237,424 2,385,960 2,406,394 assessment Note 21e 27,482,196 38,200,629 26,826,158 Total 28,923,665 38,290,127 26,826,158 Total Dikurangi: Less: Bagian lancar Current portion Pajak penghasilan badan 1,283,614 - - Corporate income tax Bagian tidak lancar 27,640,051 38,290,127 26,826,158 Non-current portion

b. Utang pajak

b. Taxes payable

31 Desember 31 Desember December December 1 Januari 2012 2011 January 2011 Utang pajak Corporate income penghasilan badan taxes payable Perusahaan - 240,587 - The Company Entitas anak Subsidiaries - 2010 - - 21,731,055 2010 - - 2011 28,959,183 61,276,455 - 2011 - - 2012 63,179 - - 2012 - 29,022,362 61,517,042 21,731,055 Utang pajak lainnya Other taxes payable Perusahaan The Company Pasal 23 14,018,001 10,149,245 10,464,352 Article 23 Pasal 25 54,095 178,642 - Article 25 Pasal 21 - 41,961 27,416 Article 21 14,072,096 10,369,848 10,491,768 Entitas anak Subsidiaries Pajak Pertambahan Nilai 12,092,560 12,092,560 14,062,576 Value Added Tax Pasal 23 3,388,874 4,154,024 4,694,237 Article 23 Pasal 25 4,551,516 3,613,051 - Article 25 Pasal 26 330,342 288,347 288,347 Article 26 Pasal 21 751,681 182,699 3,969,197 Article 21 21,114,973 20,330,681 23,014,357 35,187,069 30,700,529 33,506,125 Diukur dan direklasifikasi kembali lihat Catatan 3 As re-measured and reclassified refer to Note 3 PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 575 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam Dolar AS, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in US Dollars, unless otherwise stated 21. PERPAJAKAN lanjutan 21. TAXATION continued

c. Beban pajak penghasilan

c. Income tax expense

2012 2011 Perusahaan The Company Kini - 2,895,215 Current Penyesuaian tahun lalu 31,938 - Adjustment in respect of prior year Tangguhan 955,858 822,854 Deferred 987,796 3,718,069 Entitas anak Subsidiaries Kini 24,943,451 82,150,059 Current Tangguhan 6,252,868 1,226,979 Deferred 31,196,319 80,923,080 Konsolidasian Consolidated Kini 24,943,451 85,045,274 Current Penyesuaian tahun lalu 31,938 - Adjustment in respect of prior year Tangguhan 5,297,010 404,125 Deferred 30,208,523 84,641,149 Perhitungan atas beban pajak penghasilan badan kini adalah sebagai berikut: The calculation of current corporate income tax expense is as follows: 2012 2011 Rugilaba konsolidasian Consolidated lossprofit sebelum pajak penghasilan 520,247,602 294,901,241 before income tax Laba sebelum pajak Profit before income penghasilan - entitas anak 78,996,343 281,476,636 tax - subsidiaries Penyesuaian akibat Adjusted for consolidation eliminasi konsolidasian 50,322,562 208,102,535 eliminations Rugilaba sebelum pajak Lossprofit before income penghasilan - Perusahaan 548,921,383 221,527,140 tax - the Company Perbedaan tetap: Permanent differences: Rugi dari investasi pada Loss from investments in pengendalian bersama entitas 552,874,000 - jointly controlled entities Penghasilan yang telah dikenakan pajak penghasilan final 3,818,550 8,335,637 Income subject to final income tax Laba dari investasi pada anak Income from investment perusahaan 47,799,288 198,099,596 in subsidiaries Beban yang tidak dapat dikurangkan menurut pajak 3,983,404 23,845 Non-deductible expenses Selisih karena perubahan Difference due to changes mata uang pelaporan - 3,664,228 in reporting currency Perbedaan temporer: Temporary differences: Difference between commercial Perbedaan antara nilai buku aset and tax net book value of tetap akuntansi dan pajak 20,661 6,299 fixed assets Perbedaan antara nilai buku biaya Difference between commercial keuangan yang ditangguhkan and tax net book value of akuntansi dan pajak 2,892,179 - deferred financing costs Penyisihan imbalan karyawan 213,058 205,698 Provision for employee benefits 502,581,106 202,535,163 Diukur dan direklasifikasi kembali lihat Catatan 3 As re-measured and reclassified refer to Note 3