PENJUALAN BERSIH NET SALES

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 70 30. BEBAN USAHA Lanjutan 30. OPERATING EXPENSES Continued 2009 2008 Keamanan 2.137.092 3.252.177 Security Pesangon 635.887 1.750.806 Severance pay Beban administrasi lainnya masing-masing di bawah Other administrative expenses Rp1 miliar 25.386.267 31.652.074 each under Rp1 billion Sub-jumlah 203.380.864 181.835.762 Sub-total Beban umum yang dikapitalisasi ke tanaman General charges capitalized to belum menghasilkan 29.096.936 18.462.691 immature plantations Beban umum dan General and administrative administrasi - bersih 174.283.928 163.373.071 expenses - net Jumlah 202.173.624 262.325.206 Total 31. BEBAN BUNGA DAN KEUANGAN 31. INTEREST AND FINANCIAL EXPENSES Rincian beban bunga dan keuangan adalah sebagai berikut: The details of interest and financial expenses were as follows: 2009 2008 Hutang obligasi - Senior notes 181.258.530 171.801.647 Bonds payable - Senior notes RZB - Austria 7.169.421 15.761.124 RZB - Austria Administrasi bank 3.395.358 1.129.011 Bank charges Lain-lain 1.257.837 291.928 Others Jumlah 193.081.146 188.983.710 Total 32. LAIN-LAIN-BERSIH 32. MISCELLANEOUS-NET Akun ini terdiri dari: This account consists of: 2009 2008 Jasa manajemen 29.810.652 33.257.291 Management fee Amortisasi biaya penerbitan Amortization of Senior Notes Senior Notes Catatan 24 20.388.930 20.388.929 issuance cost Note 24 Lain-lain - bersih 4.283.632 14.914.371 Others - net Bersih 13.705.354 27.782.733 Net PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 71 33. PERPAJAKAN 33. TAXATION a. Pajak dibayar di muka a. Prepaid tax Pajak dibayar di muka terdiri dari Pajak Pertambahan Nilai PPN atas tagihan restitusi kepada Pemerintah Indonesia sehubungan dengan PPN Masukan yang dibayarkan Perusahaan dan Anak perusahaan dalam pembelian bahan impor maupun lokal yang diperlukan. Manajemen Perusahaan dan Anak perusahaan berkeyakinan bahwa PPN Masukan yang telah dibayarkan tersebut akan dapat ditagih kembali sehingga tidak perlu dibentuk penyisihannya. Jumlah PPN dibayar di muka masing-masing sebesar Rp11.224.917 dan Rp14.290.279 pada tanggal 31 Desember 2009 dan 2008. Prepaid tax consists of Value Added Tax VAT refund claims to the Government of Indonesia in connection with VAT - In that as paid by the Company and its Subsidiaries in relation to imports and local purchases of materials and supplies. The management of the Company and its Subsidiaries believes that VAT - In is recoverable. The balance of the prepaid VAT amounted to Rp11,224,917 and Rp14,290,279, as of December 31, 2009 and 2008, respectively. b. Taksiran tagihan kelebihan pajak b. Estimated claims for tax refund Akun ini terdiri dari : This account consists of : 2009 2008 Pajak penghasilan: Income taxes: Pasal 22 578.847 - Article 22 Pasal 23 23.669 - Article 23 Pasal 25 30.205.823 505.605 Article 25 Bea Perolehan Hak atas Tanah Duty on Acquisition of dan Bangunan 2.111.915 - Land and Building Rights Fiskal 103.290 - Fiscal Jumlah 33.023.544 505.605 Total c. Hutang pajak c. Tax payables Akun ini terdiri dari: This account consists of: 2009 2008 Pajak penghasilan: Income taxes: Pasal 21 799.459 67.264 Article 21 Pasal 22 158.162 - Article 22 Pasal 23 503.833 405.210 Article 23 Pasal 25 33.944.504 6.282.506 Article 25 Pasal 26 13.997.820 4.002.232 Article 26 Pasal 29 24.590.212 41.390.656 Article 29 Pasal 4 2 40.080 - Article 4 2 Pajak pertambahan nilai 3.744.433 - Value added tax Pajak bumi dan bangunan 3.567.002 2.569.831 Land and buillding tax Retribusi pajak daerah - 299.802 Regional tax Lain-lain 519.674 - Others Jumlah 81.865.179 55.017.501 Total