BEBAN POKOK PENJUALAN Lanjutan COST OF GOODS SOLD Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 97 32. PERPAJAKAN Lanjutan 32. TAXATION Continued 2014 2013 Enam bulan Enam bulan Six months Six months 30 Juni June 30, Beban pajak kini Current tax expenses Perusahaan - - Company Entitas Anak 15.210.337 21.564.330 Subsidiaries Total 15.210.337 21.564.330 Total Rekonsiliasi di atas menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan PPh Badan Perusahaan. The above reconciliation provides the basis for the Company’s Annual Corporate Income Tax Return. e. Pajak tangguhan e. Deferred tax Perhitungan manfaat beban pajak tangguhan Perusahaan dan Entitas Anak untuk periode-periode yang berakhir pada tanggal 30 Juni 2014 dan 2013 adalah sebagai berikut: Calculation of deferred tax benefits expenses of the Company and Subsidiaries for the six-month period ended June 30, 2014 and year ended December 31, 2013 are as follows: Manfaat Akuisisi 1 Januari beban Entitas Anak 30 Juni January 1, Benefits Acquisition of June 30, 2014 expenses Subsidiaries 2014 Rugi fiskal 185.542.339 24.504.657 - 161.037.682 Fiscal loss Penyisihan atas investasi entitas asosiasi yang Allowance for unrecoverable tidak dapat dipulihkan 102.271 - - 102.271 investment in equity securities Liabilitas imbalan kerja karyawan 5.162.519 346.800 - 4.815.719 Employee benefits obligation Penyisihan kerugian Allowance for impairment penurunan nilai 83.668.822 622.054 - 84.290.876 losses Bonus yang masih harus dibayar 2.115.572 2.115.572 - - Accrued bonus Penyisihan atas persediaan Allowance for inventory usang 40.620 - - 40.620 obsolescence Depresiasi dan amortisasi Depreciation and amortization aset non-keuangan 17.567.137 542.437 - 17.024.700 of non-financial assets Aset pajak tangguhan The Company’s deferred tax Perusahaan - Neto 259.065.006 25.802.538 - 233.262.468 assets - Net Liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 4.222.596 115.718 4.106.878 Iiabilities Total liabilitas pajak tangguhan 4.222.596 115.718 - 4.106.878 Total deferred tax liabilities Aset liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 337.744.604 4.139.118 - 333.605.486 assets liabilities Aset pajak tangguhan dari Deferred tax assets of Entitas Anak 346.409.965 - - 346.409.965 Subsidiaries Total aset pajak tangguhan 943.219.575 29.941.656 - 913.277.919 Total deferred tax assets Neto 938.996.979 29.825.938 - 909.171.041 Net