ADDITIONAL PAID-IN CAPITAL – NET

Ekshibit E98 Exhibit E98 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010 Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 29. BEBAN POKOK PENJUALAN Lanjutan 29. COST OF GOODS SOLD Continued Pada tanggal 31 Desember 2011 dan 2010, total pembelian dari dan jasa titip olah pihak berelasi masing-masing adalah sebesar Rp 434,58 miliar 25,89 dari total pembelian dan Rp 459,06 miliar 29,04 dari total pembelian. As of 31 December 2011 and 2010, total purchases from and toll fee to related parties amounted to Rp 434.58 billion 25.89 of total purchases and Rp 459.06 billion 29.04 of total purchases, respectively. 30. BEBAN USAHA 30. OPERATING EXPENSES 2 0 1 1 2 0 1 0 Beban Penjualan Selling Expenses Bongkar muat dan pelabuhan 78.910.411 48.387.922 Docking and loading Komisi penjualan dan beban bank 78.503.680 1.927.298 Sales and bank commissions Lain-lain 5.194.137 9.990.248 Others Total Beban Penjualan 162.608.228 60.305.468 Total Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji dan tunjangan lainnya 146.305.360 89.536.230 Salaries and allowances Jasa profesional 85.632.094 97.916.355 Professional fees Penyusutan Catatan 12 51.511.493 75.827.734 Depreciation Note 12 Perjalanan dinas 15.346.346 10.868.166 Travelling S e w a 14.479.335 10.316.950 R e n t a l Listrik, air dan komunikasi 11.831.458 9.112.985 Electricity, water and communication Beban iuran dana pensiun 10.339.327 2.604.606 Pension constribution expense Perbaikan dan pemeliharaan 11.289.583 5.739.165 Repairs and maintenance Transportasi 8.869.832 9.875.241 Transportation Kontribusi dan donasi 5.930.223 1.957.587 Contribution and donation P a j a k 7.855.858 19.196.206 T a x e s Biaya alokasi kantor pusat 5.249.644 4.212.634 Allocation from head office Asuransi 3.875.181 2.439.404 Insurance Keamanan 3.839.249 3.361.997 Security Penyisihan kerugian penurunan nilai 1.518.838 - Provision for impairment losses Beban administrasi lainnya Other administration expenses masing-masing di bawah Rp 5 miliar 31.480.245 22.177.608 each below Rp 5 billion Sub-total 415.354.066 365.142.868 Sub-total Beban umum yang dikapitalisasi General expenses capitalized to ke tanaman belum menghasilkan 1.859.458 1.542.426 immature plantations Beban Umum dan Administrasi - Neto 413.494.608 363.600.442 General and Administrative Expenses – Net 31. BEBAN BUNGA DAN KEUANGAN 31. INTEREST AND FINANCIAL EXPENSES Rincian beban bunga dan keuangan adalah sebagai berikut: The details of interest and financial expenses were as follows: 2 0 1 1 2 0 10 Utang obligasi – Senior Notes 301.143.021 294.893.418 Bonds payable – Senior Notes Wesel bayar yang dijamin pelunasannya Guaranteed equity-linked terhubung dengan harga saham 86.509.748 38.394.133 redeemable notes Raiffeisen Bank International AG Raiffeisen Bank International AG RBI – Austria, Singapura dahulu RBI – Austria, Singapore formerly Raiffeisen Zentralbank Osterreich AG 17.677.195 19.983.772 Raiffeisen Zentralbank Osterreich AG Lurgi AG - 10.971.826 Lurgi AG Credit Suisse 90.298.178 - Credit Suisse Kredit Investasi PT Bank Mandiri Persero Tbk 59.589.394 7.193.700 Investment Credit PT Bank Mandiri Persero Tbk Administrasi bank 4.792.504 1.467.994 Bank charges Lain-lain 20.329.626 3.200.692 Others T o t a l 580.339.666 376.105.535 T o t a l Ekshibit E99 Exhibit E99 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010 Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated

32. LAIN-LAIN – NETO

32. MISCELLANEOUS – NET

Akun ini terdiri dari: This account consists of: 2 0 1 1 2 0 1 0 Amortisasi biaya penerbitan Amortization of Senior Notes Senior Notes Catatan 24 47.165.019 44.411.226 Issuance costs Note 24 Lain-lain - Neto 12.911.689 38.862.105 Others – Net T o t a l 60.076.708 5.549.121 T o t a l 33. PERPAJAKAN 33. TAXATION a. Pajak dibayar di Muka a. Prepaid tax Akun ini terdiri dari: This account consists of: 2011 2010 2009 Pajak Pertambahan Nilai 69.698.419 35.151.846 11.224.917 Value Added Tax b. Taksiran tagihan kelebihan pajak b. Estimated claims for tax refund Akun ini terdiri dari taksiran tagihan kelebihan pajak yang berasal dari: This account consists of estimated of claims for tax refund arising from: 2011 2010 2009 Pajak Penghasilan: Income Taxes: Pasal 22 501.133 11.675 578.847 Article 22 Pasal 23 - 17.434.822 23.669 Article 23 Pasal 25 - 15.528.121 30.205.823 Article 25 Pasal 26 1.294.506 1.655.658 - Article 26 Pasal 28 9.038.941 25.517.603 - Article 28 Pajak Pertambahan Nilai 11.099.826 11.099.826 - Value Added Tax Pajak Bumi dan Bangunan - 5.137.902 - Land and Building Tax Bea Perolehan Hak atas Duty on Acquisition of Tanah dan Bangunan 2.111.914 - 2.111.915 Land and Building Rights Fiskal - 1.543.134 103.290 Fiscal T o t a l 24.046.320 77.928.741 33.023.544 T o t a l c. Utang pajak c. Taxes payable 2011 2010 2009 Pajak Penghasilan: Income Taxes: Pasal 4 2 728.430 3.581.750 40.080 Article 4 2 Pasal 21 4.524.077 2.582.492 799.459 Article 21 Pasal 22 536.857 234.194 158.162 Article 22 Pasal 23 9.150.123 13.333.915 503.833 Article 23 Pasal 25 59.333.752 71.064.743 33.944.504 Article 25 Pasal 26 269.252.511 207.799.693 13.997.820 Article 26 Pasal 29 254.435.470 120.144.652 24.590.212 Article 29 Pajak Pertambahan Nilai 74.363.931 50.157.854 3.744.433 Value Added Tax Pajak Bumi dan Bangunan 21.703.907 8.809.515 3.567.002 Land and Building Tax Lain-lain 50.782.912 49.627.243 519.674 Others T o t a l 744.811.970 527.336.051 81.865.179 T o t a l