BEBAN POKOK PENJUALAN COST OF GOODS SOLD

Ekshibit E100 Exhibit E100 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010 Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 33. PERPAJAKAN Lanjutan 33. TAXATION Continued d. Manfaat beban pajak penghasilan d. Income tax benefits expenses Beban pajak penghasilan Perusahaan dan Entitas Anak adalah sebagai berikut: Income tax expenses of the Company and Subsidiaries was as follows: 2 0 1 1 2 0 1 0 Pajak kini Current tax Perusahaan 19.963.535 12.378.147 The Company Entitas Anak 223.000.299 188.883.857 Subsidiaries Sub –total 242.963.834 201.262.004 Sub-total Pajak tangguhan Deferred tax Perusahaan 8.051.340 5.036.383 The Company Entitas Anak 137.158.316 62.110.826 Subsidiaries Sub –total 129.106.976 67.147.209 Sub-total T o t a l 372.070.810 268.409.213 T o t a l Pajak kini Current tax Rekonsiliasi antara laba sebelum beban pajak penghasilan, seperti dinyatakan pada laporan laba rugi komprehensif konsolidasian dan taksiran penghasilan kena pajak Perusahaan untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut: Reconciliation between income before income tax expenses, as recorded in the consolidated statements of comprehensive income and estimated taxable income of the Company for the years ended 31 December 2011 and 2010 was as follows: 2 0 1 1 2 0 1 0 Laba sebelum beban pajak penghasilan menurut laporan Income before income tax expenses laba rugi konsolidasian 1.117.571.463 1.077.103.402 in the consolidated statements of income Ditambah dikurangi: Additions deductions: Penurunan nilai goodwill 58.972.605 - Impairment of goodwill Amortisasi goodwill - 171.926.418 Amortization of goodwill Selisih antara nilai wajar dan nilai The difference between fair value perolehan aset Entitas Anak carrying value and of pada saat akuisisi berdasarkan Subsidiaries on acquisition laporan perusahaan penilai based on independent independen - 44.168.934 appraisal report Bagian Perusahaan atas The Company’s portion on income laba Entitas Anak 765.175.370 783.950.027 of Subsidiaries Laba Entitas Anak sebelum Income of Subsidiaries before taksiran pajak penghasilan 1.153.002.548 1.251.889.396 provision for income tax Laba sebelum beban Income before income tax expenses pajak penghasilan Perusahaan 788.716.890 825.259.385 the Company Beda temporer: Temporary differences: Penyusutan aset tetap 11.971.945 1.963.378 Depreciation of fixed assets Amortisasi biaya ditangguhkan 18.503.283 5.164.137 Amortization of deferred charges Penjualan yang masih harus dibayar 8.645.591 8.645.591 Accrued of sales Penyisihan kewajiban imbalan kerja 1.135.883 9.408.808 Provision for employee benefits obligation Total beda temporer 40.256.702 25.181.914 Total temporary differences Ekshibit E101 Exhibit E101 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010 Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 33. PERPAJAKAN Lanjutan 33. TAXATION Continued d. Manfaat beban pajak penghasilan Lanjutan d. Income tax benefit expenses Continued 2 0 1 1 2 0 1 0 Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 37.210.504 545.116 Non-deductible expenses Pendapatan bunga bagian Perusahaan The Company’s portion on interest income yang telah dikenakan PPh subjected to Income Pasal 23 - Final 1.191.050 2.017.066 Tax Article 23-Final Bagian Perusahaan atas laba rugi The Company’s share in net income loss Entitas Anak 765.175.370 740.748.920 of Subsidiaries Total beda tetap 729.155.916 738.186.738 Total permanent differences Taksiran penghasilan kena pajak Perusahaan 99.817.676 61.890.733 Estimated taxable income of the Company Beban pajak kini Current tax expenses Perusahaan 19.963.535 12.378.147 The Company Entitas Anak 223.000.299 188.883.857 Subsidiaries T o t a l 242.963.834 201.262.004 T o t a l Pajak tangguhan Deferred tax Perhitungan manfaat beban pajak tangguhan Perusahaan dan Entitas Anak untuk tahun yang berakhir pada tanggal 31 Desember 2011, 2010 dan 2009 adalah sebagai berikut: Calculation of deferred tax benefits expenses of the Company and Subsidiaries for the years ended 31 December 2011 2010 and 2009 were as follows: 1 Januari Manfaat Akuisisi Entitas 31 Desember 2011 beban Anak 2011 1 January Benefits Acquisition of 31 December 2011 expenses Subsidiaries 2011 Penyisihan atas investasi Entitas asosiasi yang Allowance for unrecoverable tidak dapat dipulihkan 102.271 - - 102.271 investment in associates Liabilitas imbalan kerja karyawan 367.288 227.177 - 594.465 Employee benefits obligation Penyisihan kerugian Allowance for impairment penurunan nilai 7.351.935 - - 7.351.935 losses Bonus yang akan diterima 2.115.572 - - 2.115.572 Accrued bonus Penyisihan atas persediaan Allowance for inventory usang 40.620 - - 40.620 obsolescence Depresiasi dan amortisasi Depreciation and amortization of aset non-keuangan 25.623.085 6.095.045 19.528.040 non-financial assets Akrual penjualan 1.729.118 1.729.118 - - Accrued Sales Liabilitas pajak tangguhan The Company’s deferred tax Perusahaan – Neto 17.374.517 8.051.340 - 9.323.177 liabilities – Net Liabilitas pajak tangguhan Subsidiaries ’ deferred tax Entitas Anak 6.336.086 25.542.132 - 31.878.218 Iiabilities Liabilitas pajak tangguhan dari Deferred tax Iiabilities of Entitas Anak yang diakuisisi 34.268.212 34.268.212 - - Subsidiaries acquired Total liabilitas pajak tangguhan 57.978.815 16.777.420 - 41.201.395 Total deferred tax liabilities Aset pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 13.053.951 145.884.396 - 132.830.445 assets Aset pajak tangguhan dari Deferred tax assets of Entitas Anak yang diakuisisi 305.210.520 - 5.422.140 299.788.380 Subsidiaries acquired Total aset pajak tangguhan 318.264.471 145.884.396 5.422.140 166.957.935 Total deferred tax assets N e t o 260.285.656 129.106.976 5.422.140 125.756.540 N e t