Transactions with Related Parties

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 23

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING Lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued

o. Dana dalam pembatasan o. Restricted Funds Rekening bank yang dibatasi penggunaannya disajikan sebagai aset tidak lancar. Restricted cash in banks are restricted in use are presented under non-current assets. p. Proyek Pengembangan Usaha p. Business Development Projects Biaya-biaya yang terjadi sehubungan dengan rencana pengembangan proyek Perusahaan dan Anak perusahaan dikelompokkan sebagai proyek pengembangan usaha. Biaya-biaya ini akan dikapitalisasi ke proyek bersangkutan berdasarkan realisasinya atau dihapuskan bila proyek tersebut gagal. Expenses incurred in connection with the Company and Subsidiaries’ ongoing projects are classified as business development projects. These expenses will be capitalized to the corresponding projects upon their realization or written-off if the project is abandoned. q. Biaya Tangguhan Hak Atas Tanah q. Deferred Cost of Land Rights Biaya-biaya pengurusan legal hak atas tanah, sehubungan dengan perolehan hak atas tanah, ditangguhkan dan diamortisasi dengan menggunakan metode garis lurus sepanjang umur hukum hak atau umur ekonomis aset tanah, yang mana lebih pendek. Specific legal costs associated with the acquisition of land rights are deferred and amortized using the straight-line method over the legal term or economic life of the land assets, whichever is shorter. r. Dividen r. Dividend Pembagian dividen final diakui sebagai kewajiban ketika dividen tersebut disetujui Rapat Umum Pemegang Saham Perusahaan. Pembagian dividen diakui sebagai kewajiban ketika dividen disetujui berdasarkan keputusan rapat Direksi sesuai dengan Anggaran Dasar Perusahaan. Final dividend distributions are recognized as a liability when the dividends are approved by the Company’s General Meeting of the Shareholders. Dividend distributions are recognized as a liability when approved by the Board of Directors’ resolution in accordance with the Company’s Articles of Association.