Pinjaman jangka panjang lanjutan

PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 562 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in US Dollars, unless otherwise stated 18. UTANG SEWA PEMBIAYAAN lanjutan 18. FINANCE LEASE PAYABLES continued Sampai dengan tanggal laporan keuangan konsolidasian, AKT masih dalam proses negosiasi untuk melakukan restrukturisasi perjanjian dengan beberapa pemberi sewa. As at the date of these consolidated financial statements, AKT is still in the process of negotiation to restructure lease agreements with lessors. Kewajiban pembayaran minimum dimasa akan datang atas sewa pembiayaan berdasarkan perjanjian yang berlaku pada tanggal pelaporan adalah sebagai berikut: The future minimum lease payments under the finance lease agreements outstanding at the reporting dates were as follows: 2013 2012 Telah jatuh tempo 5,706,488 - Payable due Jatuh tempo kurang dari satu tahun 37,164,114 19,861,759 Payable within one year Jatuh tempo lebih dari satu tahun Payable later than namun kurang dari dua tahun 29,294,734 13,887,809 one year but less than two years Jatuh tempo lebih dari dua tahun 28,179,201 17,861,055 Payable later than two years 100,344,537 51,610,623 Dikurangi: Less: Beban bunga yang telah jatuh tempo 237,497 - Interest due Beban bunga yang belum jatuh tempo 7,162,645 4,209,961 Future financing charges Nilai kini pembayaran minimum Present value of minimum utang sewa pembiayaan 92,944,395 47,400,662 finance lease payments 19. PERPAJAKAN 19. TAXATION

a. Pajak dibayar dimuka

a. Prepaid taxes

2013 2012 Perusahaan The Company Pajak penghasilan badan 1,293,983 1,283,614 Corporate income tax Pajak Pertambahan Nilai - 157,855 Value Added Tax 1,293,983 1,441,469 Entitas anak Subsidiaries Pajak Pertambahan Nilai 40,192,840 27,482,196 Value Added Tax Pajak penghasilan badan 23,528,722 - Corporate income tax Pajak dibayar dimuka untuk naik banding atas surat ketetapan Prepaid tax from tax assessment pajak Catatan 19e 1,775,034 - appeal Note 19e 65,496,596 27,482,196 Total 66,790,579 28,923,665 Total Dikurangi: Less: Bagian lancar Current portion Pajak penghasilan badan 24,822,705 1,283,614 Corporate income tax Pajak dibayar dimuka untuk naik banding atas surat ketetapan Prepaid tax from tax assessment pajak Catatan 19e 1,775,034 - appeal Note 19e 26,597,739 1,283,614 Bagian tidak lancar 40,192,840 27,640,051 Non-current portion PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 563 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in US Dollars, unless otherwise stated 19. PERPAJAKAN lanjutan 19. TAXATION continued

b. Utang pajak

b. Taxes payable

2013 2012 Utang pajak penghasilan badan Corporate income taxes payable Perusahaan - - The Company Entitas anak Subsidiaries - 2011 26,959,173 28,959,183 2011 - - 2012 - 63,179 2012 - 26,959,173 29,022,362 Utang pajak lainnya Other taxes payable Perusahaan The Company Pasal 42 3,198 - Article 42 Pasal 21 242,411 - Article 21 Pasal 2326 12,063,951 14,018,001 Article 2326 Pasal 25 - 54,095 Article 25 12,309,560 14,072,096 Entitas anak Subsidiaries Pajak Pertambahan Nilai 33,640,858 12,092,560 Value Added Tax Pasal 21 2,486,057 751,681 Article 21 Pasal 2326 5,203,025 3,719,216 Article 2326 Pasal 25 25,374,844 4,551,516 Article 25 66,704,784 21,114,973 79,014,344 35,187,069

c. Manfaatbeban pajak penghasilan

c. Income tax benefitexpense

2013 2012 Perusahaan The Company Penyesuaian tahun lalu - 31,938 Adjustment in respect of prior year Tangguhan 340,364 955,858 Deferred 340,364 987,796 Entitas anak Subsidiaries Kini 243,010 24,943,451 Current Tangguhan 9,217,748 6,252,868 Deferred 8,974,738 31,196,319 Konsolidasian Consolidated Kini 243,010 24,943,451 Current Penyesuaian tahun lalu - 31,938 Adjustment in respect of prior year Tangguhan 9,558,112 5,297,010 Deferred 9,315,102 30,208,523