Pajak ADARO ENERGY Tbk 2015

PT ADARO ENERGY Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5105 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS AT AND FOR THE YEARS ENDED 31 DECEMBER 2015 AND 2014 Expressed in thousands of US Dollars, unless otherwise stated

34. PERPAJAKAN lanjutan

34. TAXATION continued

d. Beban pajak penghasilan lanjutan

d. Income tax expenses continued

Pajak penghasilan yang dibebankan dikreditkan sehubungan dengan pendapatan komprehensif lainnya selama tahun berjalan adalah sebagai berikut: The income tax chargedcredited relating to other comprehensive income during the year is as follows: 2015 2014 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 Liabilitas imbalan Post-employment pasca kerja 6,460 1,966 4,494 2,800 978 1,822 benefits liabilites Lindung nilai arus kas 50,761 22,843 27,918 52,044 23,419 28,625 Cash flow hedges Total 57,221 24,809 32,412 54,844 24,397 30,447 Total

e. Asetliabilitas pajak tangguhan

e. Deferred tax assetsliabilities

2015 Ditransfer kedari aset liabilitas pajak tangguhan Dicatat Saldo Dicatat pada Transfer to pada Saldo awal laba rugi from deferred ekuitas akhir Beginning Charged to tax assets Charged to Ending balance profit or loss liabilities equity balance Aset pajak tangguhan Deferred tax assets Rugi fiskal yang dibawa Tax losses carried ke masa depan 123 123 - - - forward Difference between the Perbedaan nilai buku commercial and tax aset tetap komersial book values of dan fiskal 2,361 774 - - 3,135 fixed assets Perbedaan sewa Differences in fixed assets pembiayaan aset tetap under finance leases dan angsuran sewa 4,075 739 - - 4,814 and lease installments Liabilitas imbalan pasca Post-employment benefits kerja 6,346 728 - 649 6,425 liabilities Aset pajak tangguhan - Deferred tax assets at akhir tahun 4,755 640 - 649 4,746 the end of the year Liabilitas pajak tangguhan Deferred tax liabilities Biaya pinjaman yang Capitalised borrowing dikapitalisasi 20,175 252 - - 19,923 cost Liabilitas imbalan pasca Post-employment benefits kerja 1,454 1,496 - 1,317 1,633 liabilities Properti pertambangan 484,131 17,926 - - 466,205 Mining properties Gain due to changes in Keuntungan atas perubahan the fair values of nilai wajar instrumen derivative financial keuangan derivatif 22,843 - - 22,843 - instruments Aset pengupasan lapisan tanah 13,756 13,756 - - - Deferred stripping assets Differences between the Perbedaan nilai buku commercial and tax aset tetap komersial book values of dan fiskal 116,192 8,354 - - 107,838 fixed assets Provisi penurunan nilai Provision for impairment piutang usaha 11,937 - - - 11,937 of trade receivables Rugi fiskal yang dibawa Tax losses carried ke masa depan 1,252 3,595 - - 4,847 forward Provisi penutupan Provision for mine tambang 703 179 - - 882 closure Laba dari entitas anak 7,335 303 - - 7,638 Income from subsidiaries Liabilitas pajak tangguhan - Deferred tax liabilities at akhir tahun 575,888 17,743 - 24,160 582,305 the end of the year Disajikan kembali Catatan 3 As restated Note 3 MenCIptakan nIlaI, MenDoronG pertuMBuHan, MeMBanGun InDoneSIa | AdAro EnErgy lAPorAn tAhunAn 2015 319