MODAL SAHAM Lanjutan SHARE CAPITAL continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 88 29. BEBAN USAHA Lanjutan 29. OPERATING EXPENSES Continued 2013 2012 Perbaikan dan pemeliharaan 5.220.516 5.298.701 Repairs and maintenance Pajak 3.510.860 5.493.086 Taxes Manfaat pensiun 3.112.089 - Retirement Benefit Kontribusi dan donasi 2.922.055 6.415.756 Contribution and donation Alat tulis kantor 2.380.877 - Stationery Asuransi 754.666 1.081.922 Insurance Beban administrasi lainnya Other administration expenses masing-masing di bawah Rp1 miliar 16.875.534 21.665.357 each below Rp1 billion Sub-total 334.220.412 342.924.012 Sub-total Beban umum yang dikapitalisasi General expenses capitalized to ke tanaman belum menghasilkan - 2.344.999 immature plantations Beban Umum dan Administrasi 334.220.412 340.579.013 General and Administrative Expenses Total 377.430.072 387.876.352 Total 30. BEBAN KEUANGAN 30. FINANCE COSTS Rincian beban bunga dan keuangan sebagai berikut: The details of interest and financial expenses were as follows: 2013 2012 Credit Suisse, Cabang Singapura 207.562.514 173.341.786 Credit Suisse, Singapore Branch Kredit Investasi PT Bank Mandiri Investment Credit PT Bank Mandiri Persero Tbk 70.796.426 57.322.393 Persero Tbk Wesel bayar yang dijamin pelunasannya Guaranteed equity-linked terhubung dengan harga saham 68.852.800 81.951.505 redeemable notes NDB Agent Limited - 135.869.444 NDB Agent Limited Utang obligasi – Senior Notes - 82.906.596 Bonds payable – Senior Notes Lain-lain - Neto 4.551.864 22.309.719 Others – Net Total 351.763.604 553.701.443 Total 31. LAIN-LAIN - NETO 31. MISCELLANEOUS - NET Akun ini terdiri dari: This account consists of: 2013 2012 Rugi penurunan nilai piutang 1.111.209.301 2.008.867 Impairment losses on receivables Amortisasi biaya penerbitan Senior Notes Amortization of Senior Notes and other dan instrument utang lainnya Catatan 22 71.719.503 42.395.268 loan instrument issuance costs Note 22 Denda pajak 60.635.125 20.437.160 Tax penalty Lain-lain - Neto 10.308.997 11.215.584 Others – Net Total 1.233.254.932 53.625.711 Total 32. PERPAJAKAN 32. TAXATION a. Pajak dibayar di Muka a. Prepaid tax Akun ini terdiri dari: This account consists of: 2013 2012 Pajak Pertambahan Nilai 36.120.437 49.859.085 Value-Added Tax PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 89 32. PERPAJAKAN Lanjutan 32. TAXATION Continued 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: 2013 2012 Taksiran tagihan kelebihan pajak Estimated claims for tax refund Pajak Penghasilan: Income Taxes: Pasal 28 7.219.523 14.349.069 Article 28 Pasal 26 1.294.506 1.294.506 Article 26 Pasal 21 138.201 138.201 Article 21 Pasal 23 33.083 33.083 Article 23 Pasal 4 2 35.898 35.898 Article 4 2 Pajak Pertambahan Nilai 5.471.763 14.748.446 Value-Added Tax Total 14.192.974 30.599.203 Total c. Utang pajak c. Taxes payable Akun ini terdiri dari: This account consists of: 2013 2012 Utang pajak Taxes payable Pajak Penghasilan: Income Taxes: Pasal 4 2 6.668.453 6.408.144 Article 4 2 Pasal 21 21.355.822 23.576.685 Article 21 Pasal 22 1.151.310 1.018.624 Article 22 Pasal 23 14.918.210 14.099.418 Article 23 Pasal 25 86.227.950 86.627.899 Article 25 Pasal 26 267.173.004 267.965.466 Article 26 Pasal 29 312.720.118 288.842.411 Article 29 Pajak Pertambahan Nilai 101.315.137 101.030.030 Value-Added Tax Pajak Bumi dan Bangunan 29.645.822 30.078.791 Land and Building Tax Lain-lain 52.225.055 52.626.444 Others Total 893.400.881 872.273.912 Total 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: 2013 2012 Manfaat beban pajak penghasilan Income tax benefits expenses Pajak kini Current tax Operasi yang dilanjutkan: Continuing operations: Perusahaan - - The Company Entitas Anak 67.007.377 90.106.127 Subsidiaries Sub–total 67.007.377 90.106.127 Sub-total Operasi yang dihentikan - 5.302.823 Discontinued operations Total 67.007.377 95.408.950 Total Pajak tangguhan Deferred tax Operasi yang dilanjutkan: Continuing operations: Perusahaan 231.353.153 37.035.030 The Company Entitas Anak 313.345.592 78.360.840 Subsidiaries Sub–total 544.698.745 115.395.870 Sub-total Operasi yang dihentikan 112.750.271 6.226.032 Discontinued operations Total 657.449.016 109.169.838 Total