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PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 (Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain) PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 (Figures are in millions of Rupiah, unless Otherwise Stated) Pajak Tangguhan Rincian dari aset dan liabilitas pajak tangguhan adalah sebagai berikut: Deferred Tax The details of deferred tax assets (liabilities) are as follows: Dikreditkan Dikreditkan (Dibebankan) ke (Dibebankan) ke Laporan Laba Rugi Laporan Laba Rugi Komprehensif Komprehensif Konsolidasian/ Konsolidasian/ Credited (Charged) Credited (Charged) to Consolidated to Consolidated Statement of Statement of Comprehensive Comprehensive 1 Januari 2012/ Income for 31 Desember 2012/ Income for 31 Desember 2013/ January 1, 2012 the Year December 31, 2012 the Year December 31, 2013 Aset pajak tangguhan:/ Deferred tax assets: Cadangan kerugian penurunan nilai persediaan/ Allowances for impairment losses of inventories 691 - 691 - 691 Imbalan kerja jangka panjang/ Long-term employee benefits 11.533 2.290 13.823 2.434 16.257 Cadangan kerugian penurunan nilai piutang Allowance for impairment losses on receivables 1.012 - 1.012 3 1.015 Rugi fiskal/Fiscal loss 5.995 8.066 14.061 14.798 28.859 Sewa pembiayaan/Finance lease 988 3.416 4.404 1.649 6.053 Jumlah/Total 20.219 13.772 33.991 18.884 52.875 Liabilitas pajak tangguhan:/ Deferred tax liabilities: Akumulasi penyusutan aset tetap / Accumulated depreciation of property, plant and equipment (109.483) (9.250) (118.733) (12.116) (130.849) Liabilitas pajak tangguhan - bersih/ Deferred tax liabilities - net (89.264) 4.522 (84.742) 6.768 (77.974) Berikut ini adalah perincian aset dan liabilitas pajak tangguhan per entitas: The details of deferred tax assets and liabilities of each entity are as follows: 2013 2012 Aset pajak tangguhan: Deferred tax assets: Entitas anak Subsidiaries BNCW 9.129 10.755 BNCW BSA 4.231 2.379 BSA AKG - 484 AKG Jumlah 13.360 13.618 Total Liabilitas pajak tangguhan: Deferred tax liabilities: Perusahaan 69.366 78.735 The Company Entitas anak Subsidiaries BNIL 6.234 5.428 BNIL BTLA 5.792 5.950 BTLA BDP 5.778 5.997 BDP AKG 2.313 - AKG ABM 1.807 2.170 ABM BPG 44 80 BPG Jumlah 91.334 98.360 Total - 93 -
PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 (Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain) PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 (Figures are in millions of Rupiah, unless Otherwise Stated) Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to income before tax of the Company is as follows: 2013 2012 Laba sebelum pajak menurut laporan Income before tax per consolidated laba rugi komprehensif konsolidasian 119.071 311.117 statements of comprehensive income Laba sebelum pajak entitas anak - Bersih (153.851) (132.201) Income before tax of the subsidiaries - Net Laba (rugi) sebelum pajak Perusahaan (34.780) 178.916 Income (loss) before tax of the Company Beban pajak dengan tarif pajak yang berlaku 15.004 35.783 Tax expense at effective tax rates Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences: Representasi 595 1.693 Representation Pendapatan bunga yang sudah dikenakan Interest income already subjected to pajak final (3.592) (2.164) final tax Lain-lain 583 41 Others Jumlah - bersih (2.414) (430) Net Jumlah 12.590 35.353 Subtotal Beban (pendapatan) pajak Perusahaan (9.368) 35.353 Tax expense (benefit) of the Company Beban pajak entitas anak 41.890 31.997 Tax expense of the subsidiaries Jumlah beban pajak 32.522 67.350 Total tax expense 34. Saldo Laba yang Ditentukan Penggunaannya 34. Appropriated Retained Earnings Berdasarkan Akta No. 14 tanggal 12 Juni 2013 dari Antoni Halim, S.H., notaris di Jakarta, dalam Rapat Umum Pemegang Saham Tahunan, para pemegang saham menyetujui untuk menyisihkan saldo laba sebesar Rp 500 untuk cadangan umum. Berdasarkan Akta No. 60 tanggal 15 Juni 2012 dari Antoni Halim, S.H., notaris di Jakarta, dalam Rapat Umum Pemegang Saham Tahunan, para pemegang saham menyetujui untuk menyisihkan saldo laba sebesar Rp 500 untuk cadangan umum. Pada tanggal 31 Desember 2013 dan 2012, saldo laba yang ditentukan penggunaannya untuk cadangan umum adalah masing-masing sebesar Rp 6.000 dan Rp 5.500. Based on the Notarial Deed No. 14 dated June 12, 2013 of Antoni Halim, S.H., public notary in Jakarta,In the Annual General Meeting of Stockholders approved to appropriate retained earnings amounting to Rp 500 for statutory general reserve. Based on the Notarial Deed No. 60 dated June 15, 2012 of Antoni Halim, S.H., public notary in Jakarta, in the Annual General Meeting of Stockholders approved to appropriate retained earnings amounting to Rp 500 for statutory general reserve. As of December 31, 2013 and 2012, the total appropriate retained earnings for general reserved amounted to Rp 6,000 and Rp 5,500, respectively. - 94 -
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