INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended June 30, 2009 Expressed in Thousand Rupiah, unless otherwise stated 79 37. INFORMASI SEGMEN Lanjutan 37. SEGMENT INFORMATION Continued 30 Juni 2009 June 30, 2009 Sawit dan Turunannya Karet Oil palm and Eliminasi Konsolidasian Rubber Derivatives Elimination Consolidated PENJUALAN REVENUES Penjualan pihak eksternal 240.252.177 944.759.957 143.179.994 1.041.832.140 External parties HARGA POKOK PENJUALAN COST OF GOODS SOLD Pihak eksternal 154.225.047 712.876.228 140.502.958 726.598.317 External parties LABA KOTOR 86.027.130 231.883.729 2.677.036 315.233.823 GROSS PROFIT JUMLAH BEBAN USAHA 74.079.546 TOTAL OPERATING EXPENSES LABA USAHA 241.154.277 INCOME FROM OPERATIONS Laba selisih kurs -bersih 55.950.608 Gain on foreign exchange - net Bagian laba bersih Equity in net income of perusahaan asosiasi 25.002.460 associated companies Penghasilan bunga 2.217.187 Interest income Rugi penjualan aset tetap 1.685.193 Loss on sale of fixed assets Beban bunga dan keuangan 111.505.424 Interest and financial expenses Lain-lain - bersih 4.392.277 Others - net LABA SEBELUM INCOME BEFORE BEBAN PAJAK 206.741.638 TAX EXPENSE BEBAN PAJAK 71.306.445 TAX EXPENSE HAK MINORITAS MINORITY INTEREST ATAS LABA BERSIH IN NET INCOME OF ANAK PERUSAHAAN CONSOLIDATED YANG DIKONSOLIDASI 246.572 SUBSIDIARIES LABA BERSIH 135.188.621 NET INCOME Aset Segmen Segment Assets Kebun 340.674.837 1.072.858.066 74.473.692 1.488.006.595 Plantations Mesin dan peralatan 25.239.285 665.869.404 - 691.108.689 Machineries and equipment Investasi 721.222.472 2.394.198.232 2.495.170.958 620.249.746 Investments Aset tidak dapat dialokasi - - - 2.207.012.463 Unallocated assets Jumlah Aset 1.087.136.594 4.132.925.702 2.420.697.266 5.006.377.493 Total Assets Kewajiban segmen 113.995.334 1.020.197.467 280.322.147 853.870.654 Segment liabilities Kewajiban tidak dapat dialokasi - - - 1.598.668.577 Unallocated liabilities Ekuitas - - - 2.553.838.262 Equity Jumlah Kewajiban dan Ekuitas 113.995.334 1.020.197.467 280.322.147 5.006.377.493 Total Liabilities and Equity Segmen Geografis Geographics Segment Analisis penjualan berdasarkan wilayah pemasaran adalah sebagai berikut: The analysis of revenues based on market geographical location is as follows: 2010 2009 Domestik 931.529.770 314.397.182 Domestic Ekspor 202.769.924 145.230.823 Export Jumlah 1.134.299.694 459.628.004 Total PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended June 30, 2009 Expressed in Thousand Rupiah, unless otherwise stated 80 38. KEWAJIBAN BERSYARAT 38. CONTINGENCIES Berdasarkan Surat Bupati Kepala Daerah Tingkat II Asahan No. 6206671 tanggal 29 Agustus 1996 dan No. 5931146 tanggal 5 Februari 1997 mengenai “Pembebasan Tanah dalam Rangka Penataan Kotif Kisaran” dan berdasarkan Keputusan Menteri Negara AgrariaKepala Badan Pertanahan Nasional No. 66HGUDA85B51 mengenai perubahan nama pemegang hak dan pemberian perpanjangan hak guna usaha HGU kepada Perusahaan atas tanah di kabupaten Asahan, ditetapkan bahwa pemegang HGU diwajibkan untuk melepaskan areal tanah perkebunan seluas kurang lebih 1.408 hektar. Based on Local Government of Asahan Letter No. 6206671 dated August 29, 1996 and No. 5931146 dated February 5, 1997 concering “Relinquishment of the Land Right Concerning the City Design of Kisaran” and based on Agrarian Affairs Minister DecisionNational Agrarian Agency Head No. 66HGUDA85B51 concerning the revision of the rightholder and extension of landright to the Company on Asahan Regency’s land, it has been decided that the land right holder has the obligation to relinquish 1,408 hectares of its plantation land. Selanjutnya Perusahaan diminta melepas tanah areal HGU Perusahaan seluas 1.408 hektar secara bertahap yang akan digunakan untuk arahan peribadatan, perumahan non-urban, pasar, perdagangan, pendidikan dan lain-lain sesuai dengan Surat Bupati Kepala Daerah Tingkat II Asahan No. 6204157 tanggal 21 September 1999. Sampai dengan tahun 2005, tanah yang telah dialokasikan adalah seluas kurang lebih 44 hektar. Proyeksi potensi kerugian atas pelepasan tanah seluas 1.364 hektar terdiri dari: Furthermore, the Company should relinquish the land right of 1,408 hectares gradually to be developed as places of worship, non-urban residences, traditional markets, trade centers, schools, etc. based on Local Government of Asahan Letter No. 6204157 dated September 21, 1999. Until 2005, the land allocated was 44 hectares. Projection of potential loss on relinquishing land rights of 1,364 hectares consists of: - Perkebunan karet: 873 hektar yang berlokasi di Tanah Raja dan Serbangan dengan potensi kerugian produksi dan pemberian pesangon karyawan masing-masing kurang lebih adalah sebesar 4.768 ton dan Rp2,98 miliar untuk 182 karyawan. - Perkebunan kelapa sawit: 491 hektar yang berlokasi di Tanah Raja dengan potensi kerugian produksi dan pemberian pesangon karyawan masing-masing adalah sebesar 228.777 ton dan Rp868 juta atas 58 karyawan. - Rubber plantation: 873 hectares located in Tanah Raja and Serbangan with potential loss of production and severance pay of approximately 4,768 tonnes and Rp2.98 million for 182 employees, respectively. - Oil palm plantation: 491 hectares located in Tanah Raja with potential loss of production and severance pay of approximately 228,777 tonnes and Rp868 billion for 58 employees, respectively. 39. STANDAR AKUNTANSI YANG BARU 39. NEW ACCOUNTING STANDARDS PRONOUNCEMENTS Ikatan Akuntan Indonesia IAI telah menerbitkan revisi atas beberapa standar akuntansi yang mungkin berdampak pada laporan keuangan konsolidasian. The Indonesian Institute of Accountants IAI has released revisions to several accounting standards that may have certain impacts on the consolidated financial statements. Revisi berikut ini berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah 1 Januari 2010: The following revisions are effective for financial statements for the period commencing from on or after January 1, 2010: