PERPAJAKAN lanjutan Taxation continued BEBAN AKRUAL ACCRUED EXPENSES

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2014 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 64 17. PERPAJAKAN lanjutan 17. Taxation continued f. Asetliabilitas pajak tangguhan f. Deferred tax assetsliabilities 30 Juni 2014 31 Desember 2013 June 30, 2014 December 31, 2013 Asetliabilitas pajak tangguhan Deferred tax assetsliabilities Rugi fiskal 91.887.572 75.523.164 Tax losses Penyisihan penilaian 14.043.161 11.255.041 Valuation allowance Liabilitas imbalan kerja 17.793.622 15.879.231 Employee benefits liability Bibitan 1.750.021 3.604.747 Nursery Aset tetap 1.078.286 2.959.126 Fixed assets Tanaman perkebunan 11.730.674 11.515.456 Plantations assets Aset pajak tangguhan 86.735.666 75.195.771 Deferred tax assets Asetliabilitas pajak tangguhan Deferred tax assetsliabilities Rugi fiskal 1.454.608 1.320.222 Tax losses Liabilitas imbalan kerja 4.813.421 6.727.812 Employee benefits liability Aset tetap 4.694.949 6.575.789 Fixed assets Tanaman perkebunan 11.501.446 11.716.664 Plantations assets Aset tak berwujud - IUPHHK 21.731.484 21.848.635 Intangible assets - IUPHHK Liabilitas pajak tangguhan 31.659.850 32.093.054 Deferred tax liabilities Manajemen berpendapat bahwa aset pajak tangguhan diperkirakan dapat dipulihkan pada periode mendatang. Management is of the opinion that the deferred tax assets are expected to be realized in the future. Grup tidak mengakui aset pajak tangguhan atas saldo rugi fiskal sebesar Rp56.172.644 pada tanggal 30 Juni 2014 31 Desember 2013: Rp45.020.164 dengan pertimbangan ketidakpastian rugi fiskal tersebut dapat dimanfaatkan untuk mengurangi laba fiskal pada masa yang akan datang. Group did not recognize deferred tax assets on tax loss carryforwards of Rp56,172,644 as of June 30, 2014 December 31, 2013: Rp45,020,164, on the basis that there is uncertainty that the future taxable income will be available and carry forward of unused tax losses can be utilized. 18. BEBAN AKRUAL 18. ACCRUED EXPENSES Beban akrual terutama terdiri dari beban bunga, beban jasa tenaga ahli dan lainnya. Accrued expenses mainly represent accruals for interest charges, professional fees and others.

19. LIABILITAS IMBALAN