PERPAJAKAN Lanjutan TAXATION 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 103

33. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan

33. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued

e. Hubungan dan Sifat Transaksi Pihak Berelasi e. Relationship and Nature of Related Parties Transactions Rincian pihak berelasi, hubungan dengan Perusahaan dan sifat saldo akuntransaksi, adalah sebagai berikut: The details of related parties, relationship with the Company and nature of account balances transactions are as follows: Sifat Hubungan Istimewa Sifat Transaksi Pihak BerelasiRelated Parties Nature of Relationship Nature of Transactions PT Bakrie Rubber Industry Entitas sepengendaliUnder common control Talangan dana Advance Beban-beban tertentu yang dibayar oleh Perusahaan Certain expenses were paid PT Menthobi Makmur Lestari Entitas asosiasiAssociate by the Company Beban-beban tertentu yang dibayar oleh Perusahaan Certain expenses were paid PT Menthobi Mitra Lestari Entitas asosiasiAssociate by the Company PT Bakrie Sentosa Persada Entitas asosiasiAssociate Talangan dana Advance Indogreen International B.V Entitas asosiasiAssociate Talangan dana Advance Pemegang saham dengan pengaruh signifikanShareholder PT Bakrie Brothers Tbk with significant influence Talangan dana Advance Sewa gedung, jasa transportasi dan sewa Koperasi karyawan Entitas dibawah pengaruh signifikan kendaraan Rent building, transportation Employee cooperatives Entity under significant influence services and vehicle rent Direksi, komisaris dan komite audit Personel kunci Remunerasi Director, commissioner and Audit committee Key personnel Remuneration Karena memiliki sifat relasi, hal ini memungkinkan syarat dan kondisi transaksi dengan pihak berelasi tidak sama jika transaksi tersebut dilakukan dengan pihak ketiga. Because of these relationships, it is possible that the terms and conditions of these transactions are not the same as those that would result from transactions with third parties. 34. LABA RUGI PER SAHAM 34. INCOME LOSS PER SHARE Berikut adalah perhitungan laba rugi per saham dasar yang digunakan untuk periode enam bulan yang berakhir pada tanggal-tanggal 30 Juni 2014 dan 2013: The following is the computation of income loss per share for the six-month periods ended June 30, 2014 and 2013: 2014 2013 Enam bulan Enam bulan Six months Six months Laba rugi neto yang dapat Net Income loss attributable to diatribusikan kepada Pemilik Induk 74.090.504 223.162.396 owners of the Parent Total rata-rata tertimbang saham Weighted average untuk perhitungan laba per number of shares to compute saham dasar 13.720.471.386 13.720.471.303 basic earnings per share Laba Rugi Per Saham Dasar yang dapat diatribusikan kepada Basic Income Loss Per Share Pemilik Induk Attributable to Owners of dalam angka penuh 5,40 16,26 the Parent in full amount 30 Juni June 30, 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 104 34. LABA RUGI PER SAHAM Lanjutan 34. INCOME LOSS PER SHARE Continued 2014 2013 Enam bulan Enam bulan Six months Six months 30 Juni June 30, Total rata-rata tertimbang saham Weighted average untuk perhitungan laba per number of shares to compute saham dilusian 13.720.471.386 13.720.471. 303 diluted earnings per share Laba Rugi Per Saham Dilusian yang dapat diatribusikan kepada Diluted Income Loss Per Share Pemilik Induk attributable to owners of dalam angka penuh 5,40 16,26 the Parent in full amount 35. PERJANJIAN DAN IKATAN YANG SIGNIFIKAN 35. SIGNIFICANT AGREEMENTS AND COMMITMENTS a Pada tanggal 18 April 2006, Perusahaan dan PT Rekayasa Industri Rekin mengadakan perjanjian usaha patungan untuk membentuk suatu perusahaan usaha patungan yakni PT Bakrie Rekin Bio Energy JV Company, yang bertujuan untuk mengembangkan pabrik green-field bio-diesel dimana kepemilikan Perusahaan 70 dan kepemilikan Rekin 30. Perusahaan bertanggung jawab untuk menyediakan persediaan yang dibutuhkan berdasarkan pada suatu jaminan minimum bulanan pada harga pasar dan Rekin bertanggung jawab untuk menyediakan tenaga ahli untuk pembangunan pabrik bio-diesel. a On April 18, 2006, the Company and PT Rekayasa Industri Rekin entered into a joint venture agreement to establish a joint venture company, PT Bakrie Rekin Bio Energy JV Company, whose objective is to develop a green-field bio-diesel plant. The Company and Rekin hold 70 and 30 ownership, respectively. The Company will be responsible for supplying the feedstock based on a guaranteed monthly minimum at market price and Rekin will be responsible for providing the technical expertise for the construction of the bio-diesel plant. Pada tanggal 30 Juni 2014 dan 31 Desember 2013, JV Company masih dalam tahap pengembangan dan belum beroperasi secara komersial. As of June 30, 2014 and December 31, 2013, the JV Company is still in the development stage and has not yet started its commercial operations. b Pada tanggal 15 Januari 2005, PT Bakrie Pasaman Plantations “BPP”, Entitas Anak, mengadakan kesepakatan bersama tentang pelaksanaan konversi lahan perkebunan sawit dengan Koperasi Plasma Nagari Parit “KPNP”. b On January 15, 2005, PT Bakrie Pasaman Plantations “BPP”, a Subsidiary, entered into an agreement with Koperasi Plasma Nagari Parit “KPNP” regarding palm oil plantation conversion. Sehubungan dengan kesepakatan bersama tersebut, BPP menyetujui untuk: According to the agreement, BPP agreed to: - Menyerahkan kebun yang akan dikonversi seluas 250,60 hektar kepada KPNP sesuai dengan hasil pengukuran Kantor Wilayah Badan Pertahanan Nasional Propinsi Sumatera Barat; - Transfer the 250.60 Ha of plantations that will be converted to KPNP in accordance with the measurement by the Regional Office of West Sumatera Land Agency; - Pembagian hasil dihitung dari hasil neto panen Tandan Buah Segar “TBS” setiap bulannya setelah dipotong 30 oleh BPP yang disisihkan untuk cicilan kredit; - The distribution of return is calculated based on monthly net yield crops of Fresh Fruit Bunches “FFB” after BPP’s deduction of 30 allocated for loan installments; - BPP berkewajiban membeli hasil TBS dari KPNP. - BPP has an obligation to buy the FFB that are produced by KPNP.