ADDITIONAL PAID-IN CAPITAL 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 - 106 - 35. BEBAN LANGSUNG

35. DIRECT COSTS

2011 2010 2009 Media berbasis konten dan iklan 2.525.352 2.438.535 2.158.370 Content and advertising based media Media berbasis pelanggan 1.293.241 1.059.156 890.653 Subscribers based media Pembiayaan dan efek 39.480 55.836 37.112 Financing and securities Transportasi 167.648 172.263 179.966 Transportation Media pendukung dan infrastruktur 101.097 92.926 46.814 Media support and infrastructure Jumlah 4.126.818 3.818.716 3.312.915 Total 36. BEBAN UMUM DAN ADMINISTRASI 36. GENERAL AND ADMINISTRATION EXPENSE 2011 2010 2009 Gaji dan kesejahteraan karyawan 728.717 571.585 503.021 Salaries and employees welfare Iklan dan promosi 238.660 164.527 221.239 Advertising and promotions Penyusutan dan amortisasi 147.994 107.470 257.676 Depreciation and amortization Listrik, air dan telepon 63.232 61.586 28.220 Electricity, water and telephone Perjalanan dan transportasi 61.865 48.852 52.027 Travelling and transportation Beban kantor 58.241 39.228 30.820 Office expense Sewa 55.566 58.916 52.226 Rent Perbaikan dan pemeliharaan 54.410 58.786 49.381 Repairs and maintenance Jasa profesional 49.933 49.509 44.525 Professional fees Imbalan pasca kerja 34.160 27.408 37.951 Post-employment benefits Komunikasi dan informasi 21.265 16.315 3.636 Communication and information Beban piutang ragu-ragu 14.274 12.418 17.034 Provision for doubtful accounts Asuransi 9.550 10.276 10.848 Insurance Pajak dan perijinan 8.964 26.014 18.466 Taxes and licenses Lain-lain 99.281 199.317 100.207 Others Jumlah 1.646.112 1.452.207 1.427.277 Total 37. BEBAN BUNGA DAN KEUANGAN 37. INTEREST AND FINANCIAL CHARGES 2011 2010 2009 Beban bunga: Interest expenses: Pinjaman 429.166 385.375 408.399 Loans Obligasi 58.911 62.525 78.335 Bonds Provisi dan administrasi pinjaman 14 18.933 34.362 Loan provision and administration Amortisasi biaya emisi pinjaman 9.749 12.429 12.469 Amortization of debt issuance cost Jumlah 497.840 479.262 533.565 Total 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 - 107 - 38. LAIN-LAIN – BERSIH

38. OTHERS – NET

2011 2010 2009 Kerugian yang direalisasi dan pemilikan efek tersedia Realized loss on available-for-sale untuk dijual 68.652 13.888 - securities Keuntungan kerugian kurs mata uang asing - bersih 22.618 157.139 618.966 Gain loss on foreign exchange - net Amortisasi goodwill - 135.670 132.933 Amortization of goodwill Bagian laba rugi bersih Income loss from entitas asosiasi 675 93 428 associates Kerugian pelepasan investasi Loss disposal of investments Catatan 15 - - 207.725 Note 15 Lain-lain - bersih 21.381 4.308 5.380 Others - net Jumlah 70.564 3.180 273.356 Total 39. PAJAK PENGHASILAN 39. INCOME TAX Manfaat beban pajak Perusahaan dan entitas anak terdiri dari: Tax benefit expense of the Company and its subsidiaries consisted of: 2011 2010 2009 Pajak kini - entitas anak 421.094 323.134 185.211 Current tax - subsidiaries Pajak tangguhan Deferred tax Perusahaan 22.801 11.759 101.534 The Company Entitas anak 7.409 8.505 65.705 Subsidiaries Beban pajak - bersih 405.702 319.880 352.450 Tax expense - net Pajak Kini Current Tax Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dan rugi fiskal Perusahaan adalah sebagai berikut: A reconciliation between income loss before tax per consolidated statements of comprehensive income and fiscal loss of the Company is as follows: 2011 2010 2009 Laba sebelum pajak menurut Income before tax per consolidated laporan laba rugi komprehensif statements of comprehensive konsolidasian 1.384.772 1.093.503 523.800 income Rugi penjualan saham M8T - - 98.640 Loss from sale of M8T shares Amortisasi goodwill 7.205 46.548 43.145 Goodwill amortization Laba sebelum pajak entitas anak 1.585.967 1.187.042 553.686 Income before tax of subsidiaries Laba rugi sebelum pajak Perusahaan 193.990 46.991 111.899 Income loss before tax of the Company Perbedaan temporer Temporary differences Penyusutan 117 343 202 Depreciation Imbalan pasca kerja 597 338 272 Post-employment benefits Jumlah 714 5 70 Total Perbedaan yang tidak dapat diperhitungkan menurut fiskal 102.788 44 850 Tax effect of non deductible expense Laba rugi fiskal Perusahaan 90.488 47.040 111.119 Taxable income loss of the Company Akumulasi rugi fiskal tahun sebelumnya - Prior years fiscal loss carryforward - setelah disesuaikan dengan SKPLB 261.653 214.573 325.692 after adjusted with SKPLB Akumulasi rugi fiskal Perusahaan 352.141 261.613 214.573 Accumulated fiscal loss of the Company