BEBAN USAHA OPERATING EXPENSES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 100

29. BEBAN USAHA Lanjutan

29. OPERATING EXPENSES Continued

2015 2014 Enam bulan Enam bulan Six months Six months Beban Umum dan Administrasi General and Administrative Expenses Gaji dan tunjangan lainnya 102.269.935 92.619.901 Salaries and allowances Jasa profesional 19.090.461 8.929.105 Professional fees Penyusutan Catatan 11 14.666.927 14.710.251 Depreciation Note 11 Sewa 11.597.397 9.868.661 Rental Imbalan kerja karyawan Catatan 23 10.182.827 8.586.494 Retirement benefits expense Note 23 Beban kantor 8.688.640 1.750.433 Office expense Transportasi 6.292.103 5.503.904 Transportation Perjalanan dinas 5.140.872 3.328.973 Travelling Listrik, air dan komunikasi 4.891.204 4.730.550 Electricity, water and communication Beban alokasi kantor pusat 2.545.917 4.096.279 Allocation from head office Pajak 2.347.150 1.584.403 Taxes Keamanan 2.152.534 4.491.961 Security Perbaikan dan pemeliharaan 2.085.098 2.123.896 Repairs and maintenance Kontribusi dan donasi 1.918.311 1.439.659 Contribution and donation Beban administrasi lainnya masing- Other administration expenses masing di bawah Rp1 miliar 4.519.005 4.846.414 each below Rp1 billion Sub - total 198.388.381 168.610.884 Sub - total Beban umum yang dikapitalisasi General exepenses capitalized to ke tanaman belum menghasilkan 139.389 26.604 immature plantations Beban Umum dan Administrasi 198.248.992 168.584.280 General and Administrative Expenses Total 221.084.210 192.112.114 Total 30. BEBAN KEUANGAN - NETO 30. FINANCE COSTS – NET Rincian beban bunga dan keuangan sebagai berikut: The details of interest and financial expenses are as follows: 2015 2014 Enam bulan Enam bulan Six months Six months Credit Suisse, Cabang Singapura 246.979.660 207.114.948 Credit Suisse, Singapore Branch Wesel bayar yang dijamin pelunasannya terhubung Guaranteed equity-linked dengan harga saham 41.584.038 37.264.540 redeemable notes Kredit Investasi PT Bank Mandiri Investment Credit PT Bank Mandiri Persero Tbk 40.037.283 34.664.078 Persero Tbk Lain-lain - Neto 33.138.945 9.965.502 Others - Net Total 295.462.036 269.078.064 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 101 31. LAIN-LAIN - NETO 31. MISCELLANEOUS – NET Akun ini terdiri dari: This account consists of: 2015 2014 Enam bulan Enam bulan Six months Six months Amortisasi biaya penerbitan Senior Amortization of Senior Notes Notes dan instrument utang and other loan instrument lainnya Catatan 22 9.708.834 9.708.834 issuance cost Note 22 Denda pajak 18.799.682 10.972.054 Tax penalty Laba rugi penjualan aset tetap 101.000 735.563 Gain loss on sale fixed assets Lain-lain – Neto 23.164.303 17.201.460 Others - Net Total 51.571.819 38.617.911 Total 32. PERPAJAKAN 32. TAXATION a. Pajak dibayar Dimuka a. Prepaid tax Pada tanggal 30 Juni 2015 dan 31 Desember 2014, pajak dibayar dimuka merupakan pajak pertambahan nilai masing-masing sebesar Rp37,39 miliar dan Rp31,21 miliar. As of June 30, 2015 and December 31, 2014, prepaid tax represents value-added tax amounting to Rp37.39 billion and Rp31.21 billion, respectively. 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 claims for tax refund arising from: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Pajak penghasilan: Income Taxes: Pasal 26 - 1.294.506 Article 26 Pasal 28a 14.845.479 21.054.825 Article 28a Pajak Pertambahan Nilai - 128.742 Value-Added Tax Total 14.845.479 22.478.073 Total c. Utang pajak c. Taxes payable Akun ini terdiri dari: This account consists of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Pajak penghasilan: Income Taxes: Pasal 4 2 8.202.445 7.607.633 Article 4 2 Pasal 21 38.832.388 32.465.584 Article 21 Pasal 22 982.468 947.068 Article 22 Pasal 23 17.885.243 16.540.567 Article 23 Pasal 25 79.931.060 93.359.526 Article 25