OTHERS – NET Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition

PT. BHAKTI INVESTAMA Tbk DAN ENTITAS ANAK PT. BHAKTI INVESTAMA Tbk AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS THEN ENDED 31 DESEMBER 2011, 2010 DAN 2009 DAN PADA DECEMBER 31, 2011 AND 2010 AND 2009 AND TANGGAL 1 JANUARI 200931 DESEMBER 2008 AS OF JANUARY 1, 2009DECEMBER 31, 2008 Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan Figures in tables are stated in millions of Rupiah - Continued - 110 - Aset Pajak Tangguhan - Bersih Aset pajak tangguhan merupakan jumlah bersih setelah diperhitungkan dengan liabilitas pajak tangguhan dari masing-masing entitas usaha, dengan rincian sebagai berikut: Deferred Tax Assets - Net This account represents deferred tax assets after deducting the deferred tax liabilities of the same business entity as follows: 2011 2010 2009 Perusahaan The Company Akumulasi rugi fiskal 88.026 65.403 53.644 Accumulated fiscal loss Liabilitas imbalan pasca kerja 784 634 550 Post-employment benefits obligations Aset tetap 37 7 93 Property and equipment Jumlah 88.847 66.044 54.287 Total Entitas anak Subsidiaries Akumulasi rugi fiskal 118.658 119.047 123.311 Accumulated fiscal loss Liabilitas imbalan pasca kerja 24.918 21.273 17.346 Post-employment benefits obligations Piutang 3.461 10.125 3.628 Accounts receivable Beban tangguhan 3.250 3.250 3.399 Deferred charges Aset tetap 12.393 10.350 10.258 Property and equipment Utang pembelian kendaraan 664 - - Utang pembelian kendaraan Lainnya 4.474 2.755 11.970 Others Jumlah 135.204 134.090 142.598 Total Aset pajak tangguhan - bersih 224.051 200.134 196.885 Deferred tax assets - net Pada tanggal 31 Desember 2011, 2010 dan 2009, Perusahaan dan entitas anak mengakui aset pajak tangguhan atas akumulasi rugi fiskal masing-masing sebesar Rp 206.179 juta, Rp 184.450 juta dan Rp 176.955 juta karena manajemen yakin bahwa pajak tangguhan tersebut dapat digunakan melalui kompensasi laba kena pajak di masa yang akan datang. As of December 31, 2011, 2010 and 2009, the Company and its subsidiaries recognized deferred tax assets in accumulated fiscal loss carryforward of Rp 206,179 million, Rp 184,450 million and Rp 176,955 million, respectively, since management believes that the deferred tax assets can be compensated against taxable income in the future period. Liabilitas Pajak Tangguhan Akun ini merupakan liabilitas pajak tangguhan entitas anak setelah diperhitungkan dengan aset pajak tangguhan dari masing-masing entitas usaha, dengan rincian sebagai berikut: Deferred Tax Liabilities This account represents deferred tax liabilities of subsidiaries after deducting the deferred tax asset of the same business entity as follows: 2011 2010 2009 Entitas anak Subsidiaries Akumulasi rugi fiskal 4.431 2.100 - Accumulated fiscal loss Liabilitas imbalan pasca kerja 18.029 14.575 13.253 Post-employment benefits obligations Piutang 6.243 6.276 4.249 Accounts receivable Persediaan - 323 323 Inventories Amortisasi biaya emisi pinjaman - 2.076 4.224 Amortization of debt issuance cost Aset tetap 112.026 102.535 87.820 Property and equipment Lainnya 45.985 39.996 2.582 Others Liabilitas pajak tangguhan - bersih 129.308 121.333 76.801 Deferred tax liabilities - net