Aset dan Deferred tax assets and liabilities continued

PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 567 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2014 DAN 31 DESEMBER 2013 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2014 AND 31 DECEMBER 2013 Expressed in US Dollars, unless otherwise stated 19. PERPAJAKAN lanjutan 19. TAXATION continued

c. Aset dan

liabilitas pajak tangguhan lanjutan

c. Deferred tax assets and liabilities continued

Analisis liabilitas pajak tangguhan adalah sebagai berikut: The analysis of deferred tax liabilities is as follows: 2014 2013 Liabilitas pajak tangguhan: Deferred tax liabilities: - Liabilitas pajak tangguhan Deferred tax liabilities - yang akan dipulihkan to be recovered setelah 12 bulan 27,655,567 27,655,567 after more than 12 months - Liabilitas pajak tangguhan yang akan dipulihkan dalam Deferred tax liabilities to be - 12 bulan 14,612,258 14,612,258 recovered within 12 months 42,267,825 42,267,825 Rincian dan mutasi aset dan liabilitas pajak penghasilan tangguhan selama tahun berjalan adalah sebagai berikut: The detail and movement in deferred income tax assets and liabilities during the year is as follows: Aset pajak tangguhan Deferred tax assets 2014 2013 Penyisihan imbalan karyawan 54,115 54,115 Provision for employee benefits Perbedaan antara nilai buku aset Difference between accounting and tetap akuntansi dan pajak 8,434,778 8,434,778 tax net book value of fixed assets Perbedaan aset tetap sewa Difference in fixed assets under pembiayaan dan angsuran sewa 299,432 299,432 leases and lease instalments Lain-lain 12,750 12,750 Others 8,202,211 8,202,211 2014 2013 Aset pajak tangguhan pada awal Deferred tax assets at the tahun 7,268,721 7,268,721 beginning of the year Dikreditkan pada laporan laba rugi 933,490 933,490 Credited to the profit or loss Aset pajak tangguhan pada Deferred tax assets at akhir periode 8,202,211 8,202,211 the end of the period PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 568 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2014 DAN 31 DESEMBER 2013 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2014 AND 31 DECEMBER 2013 Expressed in US Dollars, unless otherwise stated 19. PERPAJAKAN lanjutan 19. TAXATION continued