PENJUALAN NETO NET SALES

Ekshibit E99 Exhibit E99 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

32. LAIN-LAIN – NETO

32. MISCELLANEOUS – NET

Akun ini terdiri dari: This account consists of: 2 0 1 1 2 0 1 0 Amortisasi biaya penerbitan Amortization of Senior Notes Senior Notes Catatan 24 47.165.019 44.411.226 Issuance costs Note 24 Lain-lain - Neto 12.911.689 38.862.105 Others – Net T o t a l 60.076.708 5.549.121 T o t a l 33. PERPAJAKAN 33. TAXATION a. Pajak dibayar di Muka a. Prepaid tax Akun ini terdiri dari: This account consists of: 2011 2010 2009 Pajak Pertambahan Nilai 69.698.419 35.151.846 11.224.917 Value Added Tax b. Taksiran tagihan kelebihan pajak b. Estimated claims for tax refund Akun ini terdiri dari taksiran tagihan kelebihan pajak yang berasal dari: This account consists of estimated of claims for tax refund arising from: 2011 2010 2009 Pajak Penghasilan: Income Taxes: Pasal 22 501.133 11.675 578.847 Article 22 Pasal 23 - 17.434.822 23.669 Article 23 Pasal 25 - 15.528.121 30.205.823 Article 25 Pasal 26 1.294.506 1.655.658 - Article 26 Pasal 28 9.038.941 25.517.603 - Article 28 Pajak Pertambahan Nilai 11.099.826 11.099.826 - Value Added Tax Pajak Bumi dan Bangunan - 5.137.902 - Land and Building Tax Bea Perolehan Hak atas Duty on Acquisition of Tanah dan Bangunan 2.111.914 - 2.111.915 Land and Building Rights Fiskal - 1.543.134 103.290 Fiscal T o t a l 24.046.320 77.928.741 33.023.544 T o t a l c. Utang pajak c. Taxes payable 2011 2010 2009 Pajak Penghasilan: Income Taxes: Pasal 4 2 728.430 3.581.750 40.080 Article 4 2 Pasal 21 4.524.077 2.582.492 799.459 Article 21 Pasal 22 536.857 234.194 158.162 Article 22 Pasal 23 9.150.123 13.333.915 503.833 Article 23 Pasal 25 59.333.752 71.064.743 33.944.504 Article 25 Pasal 26 269.252.511 207.799.693 13.997.820 Article 26 Pasal 29 254.435.470 120.144.652 24.590.212 Article 29 Pajak Pertambahan Nilai 74.363.931 50.157.854 3.744.433 Value Added Tax Pajak Bumi dan Bangunan 21.703.907 8.809.515 3.567.002 Land and Building Tax Lain-lain 50.782.912 49.627.243 519.674 Others T o t a l 744.811.970 527.336.051 81.865.179 T o t a l 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