Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 40

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

Lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued

Kurs angka penuh yang digunakan pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut: The exchange rates used full amount as of December 31, 2013 and 2012 were as follows: 2013 2012 1 Dolar Amerika SerikatRupiah 12.189 9.670 US Dollar 1Rupiah 1 EuroRupiah 16.854 12.810 Euro 1Rupiah 1 Dolar SingapuraRupiah 9.684 7.907 Singapore Dollar 1Rupiah z. Pajak Penghasilan z. Income Taxes Beban pajak kini ditetapkan berdasarkan taksiran laba kena pajak tahun berjalan. Current tax expense is provided based on the estimated taxable income for the year. Aset dan liabilitas pajak tangguhan diakui atas perbedaan temporer antara aset dan liabilitas untuk tujuan komersial dan untuk tujuan perpajakan pada setiap tanggal pelaporan. Aset pajak tangguhan diakui untuk seluruh perbedaan temporer yang boleh dikurangkan, sepanjang besar kemungkinan perbedaan temporer yang boleh dikurangkan tersebut dapat dimanfaatkan untuk mengurangi laba fiskal pada masa yang akan datang. Liabilitas pajak tangguhan diakui atas semua perbedaan temporer kena pajak. Manfaat pajak di masa mendatang, seperti akumulasi rugi fiskal, diakui sebesar kemungkinan manfaatnya dapat direalisasikan. Deferred tax assets and liabilities are recognized for temporary differences between the financial and the tax bases of assets and liabilities at each reporting date. Deferred tax assets are recognized for all deductible temporary differences to the extent that it is probable that future taxable profit will be available against which the deductible temporary difference can be utilized. Deferred tax liabilities are recognized for all taxable temporary differences. Future tax benefits, such as the carry-forward of unused tax losses, are also recognized to the extent that realization of such benefits is probable. Aset dan liabilitas pajak tangguhan diukur pada tarif pajak yang diharapkan akan digunakan pada tahun ketika aset direalisasi atau ketika liabilitas dilunasi berdasarkan tarif pajak dan peraturan perpajakan yang berlaku atau secara substansial telah diberlakukan pada tanggal laporan posisi keuangan konsolidasian. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized or the liability is settled, based on tax rates and tax laws that have been enacted or substantially enacted at the consolidated statements of financial position date. Perubahan terhadap liabilitas perpajakan diakui pada saat Surat Ketetapan Pajak SKP” diterima danatau, jika Kelompok Usaha mengajukan keberatan danatau banding, pada saat keputusan atas keberatan danatau banding tersebut telah ditetapkan. Amendments to tax obligations are recorded when an assessment letter is received andor, if objected to andor appealed against by the Group, when the result of the objection andor appeal is determined. aa. Laba Per Saham aa. Earnings Per Share Laba per saham dasar dihitung dengan membagi laba neto dengan total rata-rata tertimbang saham yang beredar pada tahunperiode yang bersangkutan. Basic earnings per share are computed by dividing net income by the weighted average number of shares outstanding during the yearperiod. Laba per saham dilusian dihitung dengan membagi laba neto dengan total rata-rata tertimbang saham yang beredar setelah disesuaikan dengan efek berpotensi saham biasa yang sifatnya dilutif. Diluted earnings per share are computed by dividing net income by the weighted average number of shares outstanding as adjusted for the effects of all dilutive potential ordinary shares.