Dana dalam pembatasan Restricted Funds

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 27

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING Lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued

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 kewajiban pajak tangguhan diakui atas perbedaan temporer antara aset dan kewajiban untuk tujuan komersial dan untuk tujuan perpajakan 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. Kewajiban pajak tangguhan diakui atas semua perbedaan temporer kena pajak. Manfaat pajak di masa mendatang, seperti saldo rugi fiskal yang belum digunakan, diakui sejauh besar kemungkinan realisasi atas manfaat pajak tersebut. 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 kewajiban pajak tangguhan diukur pada tarif pajak yang diharapkan akan digunakan pada tahun ketika aset direalisasi atau ketika kewajiban dilunasi berdasarkan tarif pajak dan peraturan perpajakan yang berlaku atau secara substansial telah diberlakukan pada tanggal neraca. 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 settled, based on tax rates and tax laws that have been enacted or substantively enacted at the balance sheet date. Perubahan terhadap kewajiban perpajakan diakui pada saat Surat Ketetapan Pajak “SKP” diterima danatau, jika Perusahaan dan Anak perusahaan mengajukan keberatan danatau banding, pada saat keputusan atas keberatan danatau banding tersebut telah ditetapkan. Amendments to tax obligations are recorded when an assessment is received andor, if objected to andor appealed against by the Company and Subsidiaries, when the result of the objection andor appeal is determined. aa. Laba Per Saham aa. Earnings Per Share Berdasarkan PSAK No. 56, “Laba per Saham”, laba per saham dasar dihitung dengan membagi laba bersih dengan jumlah rata-rata tertimbang saham yang beredar pada tahun yang bersangkutan. In accordance with PSAK No. 56, “Earnings per Share,” basic earnings per share are computed by dividing net income by the weighted average number of shares outstanding during the year. Laba per saham dilusian dihitung dengan membagi laba bersih dengan jumlah 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 potential dilution.