ASET TETAP lanjutan FIXED ASSETS continued

PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 530 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated

14. UTANG USAHA lanjutan

14. TRADE PAYABLES continued

Utang usaha terutama sehubungan dengan pembelian TBS, pupuk, pestisida, suku cadang dan bahan tanaman lainnya. Jangka waktu kredit yang timbul dari pembelian tersebut berkisar antara 14 sampai dengan 45 hari. Trade payables mostly arise from purchases of FFB, fertilisers, pesticides, spareparts and other plantation materials. These purchases have credit term in the range of 14 to 45 days.

15. AKRUAL

15. ACCRUALS

2012 2011 Gaji, upah dan kesejahteraan Salaries, wages and karyawan 41,680 34,598 employee benefits Biaya angkut 20,467 14,598 Freight cost Jasa profesional 5,684 4,857 Professional fees Biaya bunga pinjaman bank 3,533 - Interest expense of bank loans Beban komitmen fasilitas bank 1,031 1,448 Commitment fee of bank facility Lain-lain 273 648 Others 72,668 56,149

16. PERPAJAKAN

16. TAXATION

a. Beban pajak penghasilan

a. Income tax expense

2012 2011 Perusahaan Company Kini 39,665 3,522 Current Final 2,589 3,716 Final Tangguhan 1,795 12,784 Deferred 40,459 5,546 Entitas anak Subsidiaries Kini 949,786 855,228 Current Final 4,014 16,847 Final Tangguhan 10,368 32,162 Deferred 964,168 839,913 Konsolidasian Consolidated Kini 989,451 858,750 Current Final 6,603 20,563 Final Tangguhan 8,573 44,946 Deferred 1,004,627 834,367 PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 531 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated

16. PERPAJAKAN lanjutan

16. TAXATION continued

a. Beban pajak penghasilan lanjutan

a. Income tax expense continued

Beban pajak penghasilan kini Perusahaan dihitung sebagai berikut: The Company’s current income tax expense was calculated as follows: 2012 2011 Laba konsolidasian sebelum Consolidated profit before pajak penghasilan 3,524,893 3,332,932 income tax Dikurangi: laba sebelum pajak penghasilan Deduct: profit before income entitas anak 3,479,613 3,266,593 tax of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 1,961,736 2,301,048 subsidiaries Laba Perusahaan Profit before income tax sebelum pajak penghasilan 2,007,016 2,367,387 of the Company Koreksi negatifpositif: Negativepositive corrections: Beban yang tidak dapat dikurangkan 9,025 7,971 Non deductible expenses Penyisihan imbalan kerja 4,867 9,245 Provision for employee benefits Penghasilan bukan obyek pajak 1,849,495 2,147,921 Income not subject to tax Difference between tax and Selisih penyusutan aset tetap accounting depreciation fiskal dan akuntansi 1,546 1,520 of fixed assets Penghasilan kena pajak final 14,298 19,749 Income subject to final tax Taksiran penghasilan kena Estimated taxable income pajak Perusahaan 158,661 218,453 of the Company Kompensasi rugi pajak - 204,366 Tax losses utilised Taksiran penghasilan kena Estimated taxable income pajak Perusahaan 158,661 14,087 of the Company Beban pajak penghasilan Income tax expense kini - Perusahaan 39,665 3,522 of the Company - current Beban pajak penghasilan Income tax expense of kini - entitas anak 949,786 855,228 subsidiaries - current Jumlah beban pajak penghasilan - kini 989,451 858,750 Total income tax expense - current