Modal ditempatkan dan disetor penuh Issued and fully paid

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 69 29. BEBAN POKOK PENJUALAN Lanjutan 29. COST OF GOODS SOLD Continued 31 Desember 2008 December 31, 2008 Persentase Terhadap Jumlah Pembelian Percentage to Jumlah Total Total Purchases Agri B.V. 499.018.738 29,43 Agri B.V. PT Agrowiyana, Anak perusahaan 311.957.888 18,40 PT Agrowiyana, Subsidiary KUD Suka Makmur 166.679.398 9,83 KUD Suka Makmur KUD Pirtrans 101.627.840 5,99 KUD Pirtrans Lain-lain masing-masing di bawah 10 616.260.391 36,35 Others each under 10 Jumlah 1.695.544.255 100,00 Total Dieliminasi Eliminated Pada tanggal 31 Desember 2009 dan 2008, jumlah pembelian dari dan jasa titip olah pihak hubungan istimewa adalah sebesar Rp323,59 miliar 22,59 dari jumlah pembelian, Rp372,78 miliar 21,99 dari jumlah pembelian. As of December 31, 2009 and 2008, total purchases from and toll fee to related parties amounted to Rp323.59 billion 22.59 of total purchases and Rp372.78 billion 21.99 of total purchases, respectively. 30. BEBAN USAHA 30. OPERATING EXPENSES Rincian beban usaha adalah sebagai berikut: The details of operating expenses were as follows: 2009 2008 Beban Penjualan: Selling Expenses: Bongkar muat dan pelabuhan 18.490.187 19.058.772 Docking and loading Komisi penjualan dan beban bank 5.728.759 77.393.239 Sales and bank commissions Lain-lain 3.670.750 2.500.124 Others Beban penjualan 27.889.696 98.952.135 Selling Expenses Beban Umum dan General and Administrative Administrasi: Expenses: Gaji dan tunjangan lainnya 85.678.396 59.073.333 Salaries and fringe benefits Jasa profesional 16.912.237 20.417.453 Professional fees Perjalanan dinas 15.075.257 10.705.738 Traveling Beban iuran dana pensiun 10.215.224 9.448.527 Pension contribution expense Biaya alokasi kantor pusat 9.185.658 2.223.272 Allocation from head office Sewa 7.826.522 7.493.956 Rental Komunikasi 7.079.184 6.742.951 Communication Penyisihan piutang ragu-ragu 6.048.939 405.850 Provision for doubtful accounts Pajak 5.390.445 2.668.738 Taxes Jamuan 4.857.743 2.052.935 Representation Perbaikan dan reparasi 3.880.660 4.885.709 Maintenance and repairs Penyusutan Catatan 12 3.071.353 19.062.243 Depreciation Note 12 PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 70 30. BEBAN USAHA Lanjutan 30. OPERATING EXPENSES Continued 2009 2008 Keamanan 2.137.092 3.252.177 Security Pesangon 635.887 1.750.806 Severance pay Beban administrasi lainnya masing-masing di bawah Other administrative expenses Rp1 miliar 25.386.267 31.652.074 each under Rp1 billion Sub-jumlah 203.380.864 181.835.762 Sub-total Beban umum yang dikapitalisasi ke tanaman General charges capitalized to belum menghasilkan 29.096.936 18.462.691 immature plantations Beban umum dan General and administrative administrasi - bersih 174.283.928 163.373.071 expenses - net Jumlah 202.173.624 262.325.206 Total 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: 2009 2008 Hutang obligasi - Senior notes 181.258.530 171.801.647 Bonds payable - Senior notes RZB - Austria 7.169.421 15.761.124 RZB - Austria Administrasi bank 3.395.358 1.129.011 Bank charges Lain-lain 1.257.837 291.928 Others Jumlah 193.081.146 188.983.710 Total 32. LAIN-LAIN-BERSIH 32. MISCELLANEOUS-NET Akun ini terdiri dari: This account consists of: 2009 2008 Jasa manajemen 29.810.652 33.257.291 Management fee Amortisasi biaya penerbitan Amortization of Senior Notes Senior Notes Catatan 24 20.388.930 20.388.929 issuance cost Note 24 Lain-lain - bersih 4.283.632 14.914.371 Others - net Bersih 13.705.354 27.782.733 Net