Dewan Komisaris dan Direksi, Komite Audit dan Karyawan

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended June 30, 2009 Expressed in Thousand Rupiah, unless otherwise stated 17 1. UMUM Lanjutan 1. GENERAL Continued Pada tanggal 30 Juni 2010 dan 2009, Perusahaan memiliki masing-masing lebih kurang 14.227 dan 12.768 orang pegawai tetap tidak diaudit. As of June 30 , 2010 and 2009, the Company had approximately 14,227 and 12,768 permanent employees, respectively unaudited.

2. IKHTISAR KEBIJAKAN

AKUNTANSI PENTING

2. SUMMARY OF

SIGNIFICANT ACCOUNTING POLICIES Laporan keuangan konsolidasian disajikan sesuai dengan prinsip dan praktek akuntansi yang berlaku umum di Indonesia, yaitu Pernyataan Standar Akuntansi Keuangan PSAK yang dikeluarkan oleh Ikatan Akuntan Indonesia IAI dan Pedoman Penyajian dan Pengungkapan Laporan Keuangan, khususnya Industri Perkebunan, yang dikeluarkan oleh Badan Pengawas Pasar Modal dan Lembaga Keuangan Bapepam-LK. Kebijakan akuntansi yang signifikan diterapkan secara konsisten, adalah sebagai berikut: The consolidated financial statements have been prepared in accordance with the generally accepted accounting principles and practices in Indonesia “Indonesian GAAP”, which are covered by the Statement of Financial Accounting Standards PSAK issued by the Indonesian Institute of Accountants IAI and Guidelines for Presentation and Disclosure of Financial Statements for Plantations Industry set out by the Capital Market and Financial Institution Supervisory Agency Bapepam-LK. The accounting principles applied consistently in the preparation of the consolidated financial statements were as follows:

a. Dasar Penyajian Laporan Keuangan Konsolidasian

a. Basis of Preparation of the Consolidated Financial Statements

Laporan keuangan konsolidasian, kecuali laporan arus kas konsolidasian, disusun dengan dasar akrual dengan menggunakan konsep biaya historis, kecuali beberapa akun tertentu yang disusun berdasarkan dasar lain sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun terkait. The consolidated financial statements, except for the consolidated statements of cash flows, are prepared under the accrual basis of accounting, with the measurement basis being historical cost, except for certain accounts that are measured on the basis described in the related accounting policies. Mata uang pelaporan yang digunakan dalam penyusunan laporan keuangan konsolidasian adalah mata uang Rupiah “Rp”. The reporting currency used in the preparation of the consolidated financial statements is Indonesian Rupiah “Rp”. Laporan arus kas konsolidasian menyajikan penerimaan dan pengeluaran kas yang diklasifikasikan ke dalam aktivitas operasi, investasi dan pendanaan. Arus kas dari aktivitas operasi disajikan dengan menggunakan metode langsung. The consolidated statements of cash flows present receipts and payments of cash classified into operating, investing and financing activities. Cash flows from operating activities are presented using the direct method.