406d06a2ba_0c840376de

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The original interim consolidated financial statements included hereinare in the Indonesian language.PT RESOURCE ALAM INDONESIA Tbk.DAN ENTITAS ANAKNYACATATAN ATAS LAPORAN KEUANGANINTERIM KONSOLIDASIANTanggal 31 Maret 2014(Disajikan dalam dolar AS, kecuali dinyatakan lain)PT RESOURCE ALAM INDONESIA Tbk.AND ITS SUBSIDIARIESNOTES TO INTERIM THE CONSOLIDATEDFINANCIAL STATEMENTSMarch 31, 2014(Expressed in U.S. dollar, unless otherwise stated)2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING(lanjutan)2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)j. Perpajakan (lanjutan) j. Taxation (continued)Pajak tangguhan (lanjutan)Aset pajak tangguhan diakui untuk semuaperbedaan temporer yang dapat dikurangkandan rugi fiskal yang belum dikompensasi,sejauh terdapat kemungkinan besar bahwalaba kena pajak akan tersedia untukdimanfaatkan dengan perbedaan temporeryang dapat dikurangkan dan rugi fiskal yangbelum dikompensasi.Nilai tercatat dari aset pajak tangguhan direviupada setiap akhir periode pelaporan danditurunkan ketika tidak lagi terdapatkemungkinan bahwa akan terdapat laba kenapajak yang memungkinkan semua atausebagian dari aset pajak tangguhan tersebutuntuk direalisasi. Penelaahan dilakukan padasetiap akhir periode pelaporan atas aset pajaktangguhan yang tidak diakui sebelumnya danaset pajak tangguhan tersebut diakuisepanjang kemungkinan besar laba kenapajak mendatang akan tersedia sehingga asetpajak tangguhan tersebut dipulihkan.Pajak tangguhan yang terkait dengan pos-posyang diakui diluar laba rugi diakui diluar labarugi. Pos pajak tangguhan diakui terkaitdengan transaksi yang mendasarinya diakuisebagai pendapatan komprehensif lain ataulangsung ke ekuitas.Aset dan liabilitas pajak tangguhan salinghapus ketika terdapat hak yang dapatdipaksakan secara hukum untuk melakukansaling hapus aset pajak kini terhadap liabilitaspajak kini dan pajak tangguhan tersebut terkaitdengan entitas kena pajak yang sama.Deferred tax (continued)Deferred tax assets are recognized for alldeductible temporary differences and carryforwardof unused tax losses, to the extent that itis probable that taxable income will be availableagainst which the deductible temporarydifferences and the carry-forward of unused taxlosses can be utilized.The carrying amount of deferred tax assets isreviewed at the end of each reporting period andreduced to the extent that it is no longer probablethat sufficient taxable income will be available toallow all or part of the deferred tax assets to beutilized. Unrecognized deferred tax assets arereassessed at the end of each reporting periodand are recognized to the extent that it hasbecome probable that future taxable income willallow the deferred tax assets to be recovered.Deferred tax relating to items recognized outsideof profit or loss is recognized outside of profit orloss. Deferred tax items are recognized incorrelation to the underlying transaction either inother comprehensive income or directly in equity.Deferred tax assets and deferred tax liabilitiesare offset if a legally enforceable right exists toset off current tax assets against current taxliabilities and the deferred taxes relate to thesame taxable entity.30
The original interim consolidated financial statements included hereinare in the Indonesian language.PT RESOURCE ALAM INDONESIA Tbk.DAN ENTITAS ANAKNYACATATAN ATAS LAPORAN KEUANGANINTERIM KONSOLIDASIANTanggal 31 Maret 2014(Disajikan dalam dolar AS, kecuali dinyatakan lain)PT RESOURCE ALAM INDONESIA Tbk.AND ITS SUBSIDIARIESNOTES TO INTERIM THE CONSOLIDATEDFINANCIAL STATEMENTSMarch 31, 2014(Expressed in U.S. dollar, unless otherwise stated)2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING(lanjutan)2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)k. Imbalan Kerja Karyawan k. Employee BenefitsImbalan kerja jangka pendekPerusahaan dan entitas anaknya mengakuiliabilitas imbalan kerja jangka pendek ketikajasa diberikan oleh karyawan dan imbalanatas jasa tersebut akan dibayarkan dalamwaktu dua belas bulan setelah jasa tersebutdiberikan.Perusahaan dan entitas anaknya mengakuiliabilitas imbalan pascakerja dengan mengacukepada Undang-undang KetenagakerjaanNo.13/2003 tanggal 25 Maret 2003. Penyisihanbiaya imbalan pascakerja dihitung denganmenggunakan metode penilaian aktuarialprojected-unit-credit.Penyisihan biaya jasa kini dibebankanlangsung pada operasi periode berjalan.Keuntungan atau kerugian aktuarial diakuisebagai penghasilan atau beban apabilaakumulasi keuntungan dan kerugian aktuarialyang belum diakui pada akhir periodepelaporan sebelumnya melebihi yang lebihbesar antara:• 10% dari nilai kini liabilitas imbalan pasti(sebelum dikurangi aset program); dan• 10% dari nilai wajar aset program.Keuntungan atau kerugian yang melebihibatas 10% ini diamortisasi selama sisa masakerja rata-rata karyawan dengan metode garislurus.Selanjutnya, biaya jasa masa lalu yang timbuldari pengenalan program imbalan pasti atauperubahan dari imbalan terhutang dariprogram imbalan pasti yang telah ada,ditangguhkan dan diamortisasi sampaidengan periode dimana imbalan tersebuttelah menjadi hak karyawan (vested).Short-term employee benefitsThe Company and its subsidiaries recognizetheir short-term employee benefits liability whenservices are rendered and the compensation forsuch services are to be paid within twelvemonths after the rendering of such services.The Company and its subsidiaries recognizetheir post-employment benefits liability based onLabor Law No. 13/2003 dated March 25, 2003.The cost of providing employee benefits isdetermined using the projected-unit-creditmethod.Provisions for current service costs are chargeddirectly to current operations. Actuarial gains orlosses are recognized as income or expenseswhen the net cumulative unrecognized actuarialgains or losses at the end of the previousreporting period exceed the greater of:• 10% of the present value of the definedbenefit obligation (before deducting planassets); and• 10% of the fair value of any plan assets.These gains or losses in excess of the 10%threshold are recognized on a straight-line basisover the expected average remaining workinglives of the employees.Further, past service costs arising from theintroduction of a defined benefit plan or changesin the benefits payable of an existing plan arerequired to be amortized over the period untilthe benefits concerned become vested.31
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