Pihak ketiga: Third 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 37

7. PERSEDIAAN Lanjutan

7. INVENTORIES Continued

Berdasarkan hasil penelahaan terhadap kondisi persediaan pada akhir tahun, manajemen Perusahaan dan Anak perusahaan berpendapat bahwa penyisihan persediaan usang adalah cukup. Based on a review of the condition of inventories at the end of the year, the management of the Company and Subsidiaries believe that the allowance for inventory obsolescence is adequate. 8. ASET LANCAR LAIN-LAIN 8. OTHER CURRENT ASSETS Akun ini terdiri dari: This account consists of: 2009 2008 Uang muka pembelian 66.457.500 32.335.000 Advances for purchase Uang muka kepada pemasok 39.300.529 56.778.353 Advances to suppliers Uang muka kepada kontraktor 5.474.328 15.977.960 Advances to contractors Perjalanan dinas 1.787.415 - Travel Lain - lain 1.845.828 977.447 Others Jumlah 114.865.600 106.068.760 Total

9. PIUTANG PLASMA

9. DUE FROM PLASMA

Akun ini terdiri dari : This account consists of : 2009 2008 Perkebunan Inti Rakyat Nucleus Estate PIR - Plasma 39.320.026 21.584.818 Smallholders PIR -Plasma Kredit Koperasi Primer Primary Cooperative Credit untuk para Anggotanya KKPA 17.460.897 27.729.276 for the Members KKPA Jumlah 56.780.923 49.314.094 Total Akun ini merupakan penggunaan sementara dana Anak perusahaan, menunggu pengucuran dana dari bank sebagai penyandang dana untuk proyek-proyek: This account represents advances given by Subsidiaries and awaiting reimbursement from banks as the lenders to the following projects: i. Piutang Plasma KKPA merupakan kelebihan penggunaan dana yang digunakan untuk pembangunan proyek kebun plasma yang dibiayai oleh PT Bank Nusa Nasional BNN, Medan, sehubungan dengan dua 2 perjanjian kerjasama antara PT Agrowiyana, anak perusahaan, Koperasi Unit Desa Swakarsa, Koperasi Unit Desa Suka Makmur Catatan 36e dan 36f serta BNN dalam mengembangkan dua 2 areal proyek kebun plasma. Karena BNN berstatus sebagai Bank Take Over BTO maka pembangunan proyek kebun plasma diteruskan oleh Bank Muamalat Indonesia Tbk, sebagai bank pelaksana yang baru. Bunga dibebankan pada proyek kebun plasma. i. Due from Plasma from KKPA is the excess usage of the funds used for the development of the plantation project and funded by the PT Bank Nusa Nasional BNN, Medan, in connection with two agreements between the PT Agrowiyana, a subsidiaries, Unit Cooperative Desa Swakarsa, Unit Cooperative Desa Suka Makmur Notes 36e and 36f and BNN for the development of two areas of the plantations project plasma. Since the status of BNN is a Taken Over Bank BTO, the project development and plasma plantation were forwarded by PT Bank Muamalat Indonesia Tbk, as the new implementing bank. Interest is charged by plasma in the plantation project. 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 38

9. PIUTANG PLASMA

Lanjutan 9. DUE FROM PLASMA Continued ii. Pembangunan Proyek Kebun Plasma yang dibiayai oleh Danamon sehubungan dengan perjanjian kerjasama antara BPP, Anak perusahaan, Danamon dan beberapa koperasi tertentu Catatan 36c dan 36d. Namun mulai tanggal 6 Maret 1998, proyek ini tidak lagi didanai oleh Danamon tetapi oleh Perusahaan sendiri. ii. The development of Plasma Estate Project was funded by Danamon, in connection with the cooperation agreements between BPP, a Subsidiaries, Danamon and certain cooperatives Note 36c and 36d. However, starting on March 6, 1998, the project has been financed by the Company instead of Danamon. iii. Pembangunan Proyek Kebun Plasma yang dibiayai oleh SNP sehubungan dengan perjanjian kerjasama antara SNP dengan Koperasi Unit Desa Wahana Jaya Catatan 36h. Bunga dibebankan pada proyek kebun plasma. iii. The development of Plasma Estate Project is funded by SNP in line with cooperative agreements between the SNP and Koperasi Unit Desa Wahana Jaya Note 36h. The interest is charged to plasma plantations project. AGW, BPP dan SNP, Anak perusahaan, tidak mencadangkan piutang plasma yang tidak tertagih karena manajemen Anak perusahaan berpendapat bahwa seluruh piutang plasma tersebut masih dapat tertagih. AGW, BPP and SNP, the Subsidiaries, did not provide any allowance for doubtful account since the Subsidiaries’ managements believe that all plasma receivables are collectible. 10. INVESTASI PADA PERUSAHAAN ASOSIASI 10. INVESTMENTS IN ASSOCIATED COMPANIES Akun ini terdiri dari: This account consists of: 31 Desember 2009 December 31, 2009 Akumulasi Bagian Laba Rugi Bersih Perusahaan Asosiasi Accumulated Persentase Biaya Equity in Net Kepemilikan Perolehan Income Loss Nilai Tercatat Percentage of Acquisition of Associated Net Carrying Ownership Cost Companies Value Metode ekuitas: Equity Method: Agri International Agri International Resources Pte. Ltd. 36,54. 393.724.628 10.366.703 404.091.331 Resources Pte. Ltd. Agri Resources B.V. 25,00 167.916.588 24.532.178 143.384.410 Agri Resources B.V. Metode biaya: Cost Method: PT Bakrie Sentosa Persada 13,16 107.190.909 - 107.190.909 PT Bakrie Sentosa Persada PT Multi Persada Gatra Megah 5,22 4.842.000 - 4.842.000 PT Multi Persada Gatra Megah PT United Sumatra Rubber 0,08 511.353 - 511.353 PT United Sumatra Rubber PT Sarana Jambi Ventura 0,03 174.999 - 174.999 PT Sarana Jambi Ventura PT Sarana Sumatera Barat PT Sarana Sumatera Barat Ventura 0,01 44.934 - 44.934 Ventura Jumlah 674.405.411 14.165.475 660.239.936 Total Dikurangi penyisihan atas investasi yang tidak Less allowance for dapat dipulihkan 511.353 - 511.353 unrecoverable investments Bersih 673.894.058 14.165.475 659.728.583 Net