HUTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES

DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam Rupiah, kecuali dinyatakan lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued FOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009 Expressed in Rupiah, unless otherwise stated 64 23. PERPAJAKAN Lanjutan 23. TAXATION Continued

d. Rekonsiliasi pajak penghasilan badan konsolidasian Lanjutan

d. Reconciliation of the consolidated corporate income tax Continued

2010 2009 Laba rugi atas divestasi Gain loss on divestment of Anak perusahaan - 3.960.649.724 Subsidiaries Beban kompensasi berbasis saham 3.386.572.658 3.386.572.658 Stock based compensation Bunga sewa pembiayaan 341.455.027 130.717.009 Interest of capital lease Bagian Perusahaan atas laba Equity in net earnings Anak perusahaan 280.022.151.221 159.409.108.966 of Subsidiaries Penghasilan bunga yang pajaknya bersifat final 20.599.643.654 39.563.349.703 Interest income subject to final tax Biaya bunga obligasi dan sukuk 1.913.740.000 - Bonds and Sukuk interest expense Beban bunga derivative 1.852.425.000 - Interest expense derivatives Amortisasi goodwill 4.883.015.933 - Goodwill amortization Rugi transaksi derivatif 46.474.142.207 - Loss on derivative transaction Pendapatan bunga deposito Interest income from time deposit dan jasa giro 2.587.121.557 - and current account Lain-lain 15.963.841.459 6.096.996.569 Others Jumlah beda tetap 222.716.084.195 180.693.259.016 Total permanent differences Beda waktu: Timing differences: Beban penyusutan 388.884.399 - Depreciation expense Jumlah beda waktu 388.884.399 - Total timing differences Taksiran rugi fiskal sebelum Estimated fiscal loss before kompensasi rugi fiskal fiscal loss compensation of tahun sebelumnya 53.553.305.785 52.931.238.570 the previous years Akumulasi rugi fiskal tahun Accumulated fiscal loss of sebelumnya 104.439.572.887 51.508.334.317 the previous years Akumulasi rugi fiskal akhir Accumulated fiscal loss tahun 157.992.878.672 104.439.572.887 at the end of the year Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kena pajak berdasarkan perhitungan sementara. Oleh karena itu, jumlah tersebut mungkin berbeda dari jumlah penghasilan kena pajak yang dilaporkan dalam Surat Pemberitahuan Pajak Tahunan SPT. Lebih lanjut, jumlah akumulasi rugi fiskal pada rekonsiliasi pajak penghasilan badan pada tahun 2010 dan 2009 berbeda dengan SPT sebesar Rp 3,94 miliar. Hal ini disebabkan karena terdapat perbedaan koreksi positif dan negatif pada tahun 2006. In these consolidated financial statements, the amount of taxable income is based on a preliminary calculation. Therefore, this amount may differ from taxable income to be reported in the tax return. Furthermore, there is different of accumulated fiscal loss between reconciliation of corporate income tax in 2010 and 2009 with SPT amounting to Rp 3.94 billion due to difference on positive and negative corrections in 2006.

e. Manfaat beban pajak tangguhan

e. Deferred tax benefit expense

Perhitungan taksiran pajak penghasilan tangguhan adalah sebagai berikut: Calculation of provision for deferred income tax benefit expense is as follows: 2010 2009 Perusahaan: The Company: Rugi fiskal 9.250.160.151 4.493.892.359 Fiscal loss Penyusutan aset tetap 97.221.100 - Depreciation of fixed asset 9.152.939.051 4.493.892.359 DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam Rupiah, kecuali dinyatakan lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued FOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009 Expressed in Rupiah, unless otherwise stated 65 23. PERPAJAKAN Lanjutan 23. TAXATION Continued

e. Manfaat beban pajak tangguhan Lanjutan

e. Deferred tax benefit expense Continued 2010

2009 Anak perusahaan: Subsidiaries: PT Bakrie Infrastructure PT Bakrie Infrastructure konsolidasian 21.029.927.129 328.741.448 consolidated PT Bakrie Nirwana Semesta PT Bakrie Nirwana Semesta konsolidasian 4.187.144.858 3.539.180.008 consolidated PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama konsolidasian 1.014.065.245 1.133.496.843 consolidated PT Bakrie Pangripta Loka PT Bakrie Pangripta Loka konsolidasian 131.276.538 234.452.302 consolidated PT Graha Andrasentra PT Graha Andrasentra Propertindo konsolidasian 31.252.106 1.153.755.333 Propertindo consolidated PT Bakrie Graha Investama 315.313.338 551.386 PT Bakrie Graha Investama PT Bakrie Sentra Investama 263.774.097 - PT Bakrie Sentra Investama PT Krakatau Lampung PT Krakatau Lampung Tourism Development 34.566.184 281.149.297 Tourism Development PT Bumi Daya Makmur - 2.855.741.998 PT Bumi Daya Makmur PT Superwish Perkasa - 748.120.031 PT Superwish Perkasa Manfaat beban pajak Deferred tax benefit tangguhan - bersih 34.932.951.308 1.860.465.095 expense - net

f. Pajak tangguhan

f. Deferred tax

Akun ini terdiri dari: This account consists of: 2010 2009 Aset pajak tangguhan: Deferred tax assets: Perusahaan the Company Akumulasi rugi fiskal 39.498.219.668 26.109.893.222 Accumulated fiscal loss Akumulasi beda waktu 28.256.720 68.964.380 Accumulated temporary difference Penyisihan atas aset pajak tangguhan 12.877.083.578 8.738.917.283 Allowance for deferred tax asset 26.592.879.370 17.439.940.319 Anak perusahaan: Subsidiaries: PT Bakrie Nirwana Semesta PT Bakrie Nirwana Semesta konsolidasian 8.834.611.630 5.474.180.967 consolidated PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama konsolidasian 3.811.691.799 2.797.626.554 consolidated PT Graha Andrasentra PT Graha Andrasentra Propertindo konsolidasian 2.434.163.322 2.402.911.216 Propertindo consolidated PT Bakrie Infrastructure PT Bakrie Infrastructure konsolidasian 22.730.004.765 1.700.077.636 consolidated PT Krakatau Lampung Tourism PT Krakatau Lampung Tourism Development 1.418.049.520 1.452.615.704 Development PT Villa Del Sol 1.074.107.385 1.074.107.385 PT Villa Del Sol PT Citra Saudara Abadi 493.707.241 493.707.241 PT Citra Saudara Abadi PT Bakrie Pangripta Loka 498.706.621 16.695.393 PT Bakrie Pangripta Loka PT Bakrie Graha Investama - 551.386 PT Bakrie Graha Investama Jumlah aset pajak tangguhan 67.887.921.653 32.852.413.801 Total deferred tax assets Kewajiban pajak tangguhan: Deferred tax liabilities: Anak perusahaan: Subsidiaries: PT Bakrie Nirwana Semesta PT Bakrie Nirwana Semesta konsolidasian 21.527.495.601 22.417.793.275 consolidated PT Bakrie Graha Investama 314.554.063 - PT Bakrie Graha Investama Jumlah kewajiban pajak tangguhan 21.842.049.664 22.417.793.275 Total deferred tax liabilities Aset pajak tangguhan - bersih 46.045.871.989 10.434.620.526 Deferred tax assets - net