LIABILITAS IMBALAN KERJA KARYAWAN Lanjutan POST-EMPLOYMENT BENEFITS OBLIGATION Continued

Ekshibit E92 Exhibit E92 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 24. UTANG OBLIGASI Lanjutan 24. BONDS PAYABLE Continued Rincian utang obligasi – Senior Notes – neto pada tanggal 31 Desember 2011, 2010 dan 2009 adalah sebagai berikut: The details of bonds payable – Senior Notes – net as of 31 December 2011, 2010 and 2009 were as follows: 2011 2010 2009 Senior Notes jatuh tempo pada Senior Notes due in 2011 tahun 2011 USD 110.000.000 - 989.010.000 1.034.000.000 USD 110,000,000 Ditambah dikurangi: Add deduct: Diskonto yang belum diamortisasi - 3.131.868 7.410.340 Unamortized discount Biaya penerbitan Senior Notes Issuance cost of Senior Notes USD 7.107.267 - 72.710.958 72.710.958 USD 7,107,267 Akumulasi amortisasi penerbitan Accumulated amortization issuance Senior Notes - 52.564.620 43.604.643 Senior Notes Sub –total - 23.278.206 36.516.655 Sub –total N e t o - 965.731.794 997.483.345 N e t 2011 2010 2009 Senior Notes jatuh tempo pada Senior Notes due in 2011 tahun 2011 USD 50.000.000 - 449.550.000 470.000.000 USD 50,000,000 Ditambah dikurangi: Addition deduction: Premi yang belum diamortisasi - 955.979 1.939.276 Unamortized premium Biaya penerbitan Senior Notes Issuance cost of Senior Notes USD 2.905.934 - 29.233.694 29.233.694 USD 2,905,934 Akumulasi amortisasi penerbitan Accumulated amortization issuance Senior Notes - 19.582.544 16.078.532 of Senior Notes Sub –total - 8.695.171 11.215.886 Sub-total N e t o - 440.854.829 458.784.114 N e t 2011 2010 2009 Senior Notes jatuh tempo pada tahun 2011 USD 25.000.000 - 224.775.000 - Senior Notes due in 2011 USD 25,000,000 Ditambah dikurangi: Addition deduction: Biaya penerbitan Senior Notes Issuance cost of Senior Notes USD 205.000 - 1.843.155 - USD 205,000 N e t o - 222.931.845 - N e t 2011 2010 2009 Senior Notes jatuh tempo pada Senior Notes due in 2012 tahun 2012 USD 150.000.000 1.360.200.000 1.348.650.000 - USD 150,000,000 Ditambah dikurangi: Addition deduction: Treasury USD 5.000.000 45.340.000 44.955.000 - Treasury USD 5,000,000 Premi yang belum diamortisasi 5.505.319 16.752.166 - Unamortized premium Diskon atas penarikan Bonds kembali 53.875.983 19.260.876 - Treasury bonds discount Biaya penerbitan Senior Notes Issuance cost of Senior Notes USD 6.167.535 55.927.207 55.748.349 - USD 6,167,535 Akumulasi amortisasi biaya Accumulated amortization issuance costs penerbitan Senior Notes 51.446.255 39.154.614 - of Senior Notes Sub –total 1.450.288 59.040.025 - Sub –total N e t o 1.358.749.712 1.289.609.975 - N e t Utang obligasi - Senior Notes yang jatuh tempo pada tahun 2011 telah dilunasi pada tanggal 1 Nopember 2011. Sedangkan, sampai dengan tanggal laporan akuntan auditor 4 April 2012, penyelesaian utang obligasi – Senior notes yang diterbitkan oleh AI Finance B.V. “AI Finance”, Entitas Anak, yang akan jatuh tempo pada tahun 2012 sedang dikaji oleh manajemen Perusahaan. The bonds payable – Senior Notes due in 2011 have been fully paid on 1 November 2011. As of the date of the independent auditors’s report 4 April 2012, the settlement of the bonds payable – Senior Notes which due in 2012 issued by AI Finance B.V. “AI Finance”, a Subsidiary, is still being evaluated by the management of the Company. Ekshibit E93 Exhibit E93 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 25. MODAL SAHAM 25. SHARE CAPITAL a. Modal ditempatkan dan disetor penuh a. Issued and fully paid Rincian pemilikan saham Perusahaan pada tanggal 31 Desember 2011, 2010 dan 2009 adalah sebagai berikut: The details of the Company’s share ownership as of 31 December 2011, 2010 and 2009 were as follows: 31 Desember 201131 December 2011 Persentase Total saham pemilikan Number of Percentage of Total Pemegang Saham shares ownership Amount Shareholders Credit Suisse USA 1.089.053.000 7,96 108.905.300 PT Bakrie Brothers PT Asuransi Jiwa Sinarmas 468.074.500 3,42 46.807.450 PT Asuransi Jiwa Sinarmas Credit Suisse AG Singapore Branch 430.000.000 3,14 43.000.000 Credit Suisse AG Singapore Branch SA Long Haul Holdings Ltd SA Long Haul Holdings Ltd PT Panin Sekuritas Tbk 423.631.000 3,10 42.363.100 PT Panin Sekuritas Tbk Bank Sarasin Rabo Asia Limited 325.000.000 2,37 32.500.000 Bank Sarasin Rabo Asia Limited ac PT Bakrie Brothers Tbk ac PT Bakrie Brothers Tbk Meivel Holdings Corporation 322.581.000 2,36 32.258.100 Meivel Holdings Corporation Simon Koshan 247.905.500 1,81 24.790.550 Simon Koshan PT Wanteg Securindo 243.014.000 1,78 24.301.400 PT Wanteg Securindo Haiyanto 220.755.000 1,61 22.075.500 Haiyanto Masyarakat 9.916.724.842 72,45 991.672.484 Public T o t a l 13.686.738.842 100,00 1.368.673.884 T o t a l Saham beredar yang diperoleh kembali - - Treasury shares N e t o 13.686.738.842 1.368.673.884 N e t 31 Desember 201031 December 2010 Persentase Total saham pemilikan Number of Percentage of Total Pemegang Saham shares ownership Amount Shareholders DB Singapore DCS SA Long DB Singapore DCS SA Long Haul Holdings Limited 690.375.000 5,10 69.037.500 Haul Holdings Limited PT Bakrie Brothers Tbk 565.895.000 4,18 56.589.500 PT Bakrie Brothers Tbk Credit Suisse AG Credit Suisse AG Singapore Branch SA PR Singapore Branch SA PR PT Bakrie and Brothers Tbk 550.000.000 4,06 55.000.000 PT Bakrie and Brothers Tbk PT Asuransi Jiwa Sinarmas 438.792.000 3,24 43.879.200 PT Asuransi Jiwa Sinarmas PT Bakrie Capital Indonesia 433.333.333 3,20 43.333.333 PT Bakrie Capital Indonesia Credit Suisse AG Credit Suisse AG Singapore Branch SA Singapore Branch SA Swiss Invest Capital Limited 430.000.000 3,17 43.000.000 Swiss Invest Capital Limited Reksa Dana Si Dana Batavia Reksa Dana Si Dana Batavia Terbatas VI 331.579.000 2,45 33.157.900 Terbatas VI Bank Sarasin Rabo Asia Bank Sarasin Rabo Asia Limited ac PT Bakrie Limited ac PT Bakrie Brothers Tbk 325.000.000 2,40 32.500.000 Brothers Tbk UOB Kay Hian Private Limited 322.875.062 2,38 32.287.506 UOB Kay Hian Private Limited Masyarakat 9.459.823.281 69,82 945.982.329 Public T o t a l 13.547.672.676 100,00 1.354.767.268 T o t a l Saham beredar yang diperoleh kembali 6.100.000 610.000 Treasury shares N e t o 13.553.772.676 1.355.377.268 N e t