BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2013 Dan 31 Desember 2012 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2013 Dan 2012 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2013 And December 31, 2012 And For The Periods Ended September 30, 2013 And 2012 Expressed in Rupiah, unless otherwise stated 95 24. UANG MUKA PELANGGAN lanjutan 24. ADVANCES FROM CUSTOMERS continued 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Pihak ketiga - dalam Rupiah: Third parties - in Rupiah: Penjualan tanah, rumah Sales of land, housing dan apartemen 513.583.117.934 412.923.261.276 and apartment Penyewa ruang perkantoran 144.704.986.708 32.459.194.759 Tenants of office spaces Hotel 17.636.630.552 8.001.107.303 Hotel Penyewa ruangan, lapangan Tenants of space, courts dan iuran keanggotaan 15.657.602.456 10.473.217.654 and membership fees Penyewa ruang apartemen 13.471.259.757 9.886.853.963 Tenants of units apartment Penjualan unit perkantoran 560.516.647 2.577.334.293 Sales of office space Lain-lain 6.946.407.175 1.811.302.858 Others Pihak berelasi - dalam Rupiah: Related parties - in Rupiah: lihat Catatan 42 butir g see Note 42 point g Penyewa ruang perkantoran 4.744.063.904 4.744.063.904 Tenants of office spaces Jumlah 717.304.585.133 482.876.336.010 Total Dikurangi bagian yang jatuh tempo dalam waktu satu tahun 281.194.244.308 189.416.493.410 Less current portion Bagian jangka panjang 436.110.340.825 293.459.842.600 Long-term portion Persentase jumlah uang muka pelanggan yang telah diterima untuk penyewaan ruangan dan lapangan dari harga sewa adalah 100, sedangkan persentase uang muka pelanggan yang telah diterima dari harga jual untuk penjualan rumah, apartemen dan unit perkantoran adalah kurang dari 20. The percentage of advances from customer receipt for rental of space and courts is 100 from the rental price, whereas the percentage of advances from customer receipt for the sale of houses, apartments and office units are less than 20 from the sales price. Uang muka pelanggan terutama merupakan uang muka penjualan unit apartemen, ruang perkantoran dan town house yang belum memenuhi kriteria pengakuan pendapatan. Advances from customers mainly represents sale of apartments unit, office space and town house which have not met the criteria for revenue recognition. 25. PENDAPATAN DITANGGUHKAN 25. DEFERRED INCOME Akun ini terdiri dari: This account consists of: 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Pihak ketiga: Third parties: Penjualan apartemen 173.040.500.559 113.607.381.707 Sales of apartment Penyewa ruangan, lapangan Tenants of space, courts dan iuran keanggotaan 16.153.986.607 21.421.064.996 and membership fees Penjualan unit perkantoran 9.013.648.372 5.003.306.187 Sales of office space Penyewa ruang perkantoran 7.357.775.678 16.198.626.323 Tenants of office spaces Penyewa ruang apartemen 1.352.064.550 403.571.930 Tenants of units apartment Jumlah 206.917.975.766 156.633.951.143 Total Dikurangi bagian yang jatuh tempo dalam waktu satu tahun 33.746.087.621 25.545.306.154 Less current portion Bagian jangka panjang 173.171.888.145 131.088.644.989 Long-term portion Pendapatan ditangguhkan terutama dari penjualan unit apartemen dan ruang perkantoran merupakan selisih lebih antara uang yang diterima dengan pengakuan pendapatan berdasarkan persentase penyelesaian proyek. Deferred income mainly from sale of apartments unit and office space represents excess cash received over the income recognized based on the project’s percentage of completion. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2013 Dan 31 Desember 2012 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2013 Dan 2012 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2013 And December 31, 2012 And For The Periods Ended September 30, 2013 And 2012 Expressed in Rupiah, unless otherwise stated 96 26. PERPAJAKAN 26. TAXATION

a. Pajak dibayar di muka

a. Prepaid taxes

Akun ini terdiri dari: This account consists of: 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Pajak penghasilan: Income taxes: Pasal 21 171.034.183 - Article 21 Pasal 22 - 3.914.670.999 Article 22 Pasal 23 494.372.146 29.575.304 Article 23 Pasal 4 2 final 6.554.255.502 4.460.537.066 Article 4 2 final Pasal 25 5.759.127.356 - Article 25 Pajak Bumi Bangunan 296.778.621 - Land and Building Tax Jumlah 13.275.567.808 8.404.783.369 Total

b. Utang pajak

b. Taxes payable

Akun ini terdiri dari: This account consists of: 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Pajak penghasilan: Income taxes: Pasal 21 4.126.912.843 9.869.605.589 Article 21 Pasal 23 dan 26 2.955.353.100 3.058.264.743 Article 23 and 26 Pasal 25 17.175.756.132 10.097.368.120 Article 25 Pasal 29 75.221.204.529 63.162.785.613 Article 29 Pasal 4 2 97.964.743.194 113.673.317.096 Article 4 2 Pajak Pertambahan Nilai Barang Value Added Tax - Luxury Mewah 24.132.199.643 23.651.688.037 Sales Tax Pajak Pertambahan Nilai Keluaran 95.810.969.589 94.112.884.500 Value Added Tax - Output Pajak Bumi Bangunan 2.998.609.723 14.280.394.178 Land and Building Tax Pajak Pembangunan I 4.277.119.688 6.548.106.636 Development Tax I Surat Ketetapan Pajak Underpayment Kurang Bayar Tax Assesment Letter lihat Catatan 26 see Note 26 butir g 301.254.571 5.791.969.253 point g Bea Perolehan Hak atas Tanah Duty on Acquisition of Land Rights dan Bangunan BPHTB 17.859.691.269 45.960.000 and Building Pajak Hiburan 632.414.457 999.222.711 Entertainment Tax Jumlah 343.456.228.738 345.291.566.476 Total

c. Taksiran beban manfaat pajak penghasilan

badan c. Provision for income tax expenses benefit Akun ini terdiri dari: This account consists of: 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Final - Entitas Anak 213.734.874.346 29.460.541.884 Final - Subsidiaries Tahun berjalan - Entitas Anak 5.242.264.919 17.837.204.090 Current year – Subsidiaries Tangguhan – Entitas Anak 499.748.678 2.944.343.690 Deferred – Subsidiaries Bersih 218.477.390.587 50.242.089.664 Net