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Ekshibit E74 Exhibit E74 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 29. BEBAN POKOK PENJUALAN Lanjutan 29. COST OF GOODS SOLD Continued Rincian beban pokok penjualan sebagai berikut: The detail of cost of goods sold were as follows: 2 0 1 0 2 0 0 9 Sembilan Sembilan bulanNine bulanNine months months Persediaan bahan baku Raw materials A w a l 6.430.343 21.293.077 Beginning A k h i r 6.995.698 11.371.640 Ending Persediaan dalam proses Work in process A w a l 5.823.802 8.310.825 Beginning A k h i r 8.951.746 2.570.661 Ending Persediaan produk jadi Finished goods A w a l 49.970.204 61.832.409 Beginning A k h i r 40.340.857 51.393.076 Ending Pembelian barang jadi dari Purchases of finished goods from pihak ketiga 441.228.337 375.090.497 third parties Jumlah sebelum eliminasi 1.647.557.979 1.372.322.348 Total before elimination Eliminasi 534.377.953 204.703.361 Elimination Jumlah setelah eliminasi 1.113.180.026 1.167.618.987 Total after elimination Jumlah pembelian Perusahaan dan Anak Perusahaan pada tahun 2010 dan 2009 masing-masing sebesar Rp 1,30 triliun dan Rp 983,37 miliar. Rincian pemasok yang melebihi 10 dari pembelian Perusahaan dan Anak Perusahaan sebagai berikut: In 2010 and 2009, total purchases of the Company and Subsidiaries amounted to Rp 1.30 trillion and Rp 983.37 billion, respectively. The details of suppliers with purchases of more than 10 of total purchases of the Company and Subsidiaries were as follows: 30 September 2010 30 September 2010 Persentase terhadap jumlah pembelian Jumlah Percentage to T o t a l total purchases Agri Resources B.V., Anak Perusahaan 240.299.487 18,38 Agri Resources B.V., a Subsidiary PT Agrowiyana, Anak Perusahaan 172.873.662 13,22 PT Agrowiyana, a Subsidiary Lain-lain masing-masing di bawah 10 894.023.496 68,40 Others each below 10 J u m l a h 1.307.196.645 100,00 T o t a l 30 September 2009 30 September 2009 Persentase terhadap jumlah pembelian Jumlah Percentage to T o t a l total purchases Agri Resources B.V. 375.090.497 38,14 Agri Resources B.V. PT Agrowiyana, Anak Perusahaan 178.722.646 18,17 PT Agrowiyana, a Subsidiary Lain-lain masing-masing di bawah 10 429.559.344 43,69 Others each below 10 J u m l a h 983.372.487 100,00 T o t a l Dieliminasi Pada tanggal 30 September 2010 dan 2009 jumlah pembelian dari dan jasa titip olah pihak hubungan istimewa adalah sebesar Rp 416,85 miliar 31,89 dari jumlah pembelian dan Rp 3,33 miliar 0,34 dari jumlah pembelian. Eliminated As of 30 September 2010 and 2009, total purchases from and toll fee to related parties amounted to Rp 416,85 billion 31.89 of total purchases and Rp 3.33 billion 0.34 of total purchases, respectively. Ekshibit E75 Exhibit E75 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 30. BEBAN USAHA 30. OPERATING EXPENSES 2 0 1 0 2 0 0 9 Sembilan Sembilan bulanNine bulanNine months months Beban Penjualan: Selling Expenses: Pungutan ekspor 25.553.895 13.979.086 Export duty Komisi penjualan dan beban bank 7.140.169 5.065.154 Sales and bank commissions Lain-lain 608.965 1.633.119 Others Jumlah Beban Penjualan 33.303.029 20.677.359 Total Selling Expenses Beban Umum dan Administrasi: General and Administrative Expenses: Gaji dan tunjangan lainnya 62.758.674 48.983.411 Salaries and allowances Penyusutan Catatan 12 29.942.155 5.058.633 Depreciation Note 12 Jasa profesional 14.407.664 6.204.548 Professional fees Listrik, air dan komunikasi 7.428.362 5.104.776 Electricity, water and communication Beban iuran dana pensiun 7.396.080 3.111.127 Pension constribution expense Perjalanan dinas 7.004.511 3.056.489 Travelling S e w a 5.907.841 - R e n t a l Perbaikan dan reparasi 4.138.404 1.956.487 Maintenance and repairs Kantor 2.053.385 9.405.895 Office Keamanan 1.777.637 - Security Biaya kantor pusat 960.933 2.304.913 Head office expenses Beban administrasi lainnya Other administration expenses masing-masing di bawah Rp 1 miliar 38.696.217 17.485.104 each below Rp 1 billion Sub-jumlah 182.471.863 102.671.383 Sub-total Beban umum yang dikapitalisasi General charges capitalized to ke tanaman belum menghasilkan 681.455 623.796 immature plantations Beban Umum dan Administrasi - Bersih 181.790.408 102.047.587 General and Administrative Expenses – Net J u m l a h 215.093.437 122.724.946 T o t a l 31. BEBAN BUNGA DAN KEUANGAN 31. INTEREST AND FINANCIAL EXPENSES Rincian beban bunga dan keuangan adalah sebagai berikut: The details of interest and financial expenses were as follows: 2 0 1 0 2 0 0 9 Sembilan Sembilan bulanNine bulanNine months months Hutang obligasi – Senior Notes 260.623.393 142.602.029 Bonds payable – Senior Notes RZB – Austria 13.542.166 9.822.778 RZB – Austria Administrasi bank 711.166 774.665 Bank charges Hutang kepada pihak hubungan istimewa - 9.816.340 Payables to related parties Lain-lain 48.031.254 382.104 Others J u m l a h 322.907.979 163.397.916 T o t a l Ekshibit E76 Exhibit E76 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 32. LAIN-LAIN – BERSIH 32. MISCELLANOUS – NET Akun ini terdiri dari: This account consists of: 2 0 1 0 2 0 0 9 Sembilan Sembilan bulanNine bulanNine months months Amortisasi biaya penerbitan Amortization of Senior Notes Senior Notes Catatan 24 32.372.570 15.291.698 issuance costs Note 24 Jasa manajemen - 19.664.128 Management fees Rugi penghapusan tanaman perkebunan - 2.113.221 Loss on written-off plantations Lain-lain - bersih 14.629.944 6.749.423 Others – net J u m l a h 47.002.514 9.008.632 T o t a l 33. PERPAJAKAN 33. TAXATION a. Pajak Dibayar Di Muka a. Prepaid Taxes Akun ini terdiri dari: This account consists of: 2 0 1 0 2 0 0 9 Pajak Penghasilan: Income Taxes: Pasal 4 2 668.721 95.143 Artcile 4 2 Pasal 21 62.267 3.267.516 Article 21 Pasal 22 1.093.833 1.226.537 Article 22 Pasal 23 8.236.277 52.018 Article 23 Pasal 25 55.022.504 15.045.170 Article 25 Pasal 26 1.655.658 - Article 26 Pajak Bumi dan Bangunan - 330.134 Land and Building Tax Fiskal - 103.289 Fiscal J u m l a h 66.739.260 20.119.807 T o t a l Ekshibit E77 Exhibit E77 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 33. PERPAJAKAN Lanjutan 33. TAXATION Continued b. Taksiran Tagihan Kelebihan Pajak b. Estimated Claims for Tax Refund Akun ini terdiri dari taksiran tagihan This account consists of estimated of claims for Kelebihan pajak yang berasal dari: tax refund arising from : 2 0 1 0 2 0 0 9 Perusahaan The Company Tahun fiskal 2009 3.160.496 - Fiscal year 2009 Anak Perusahaan Subsidiaries Tahun fiskal 2009 29.038.142 - Fiscal year 2009 J u m l a h 32.198.638 - T o t a l c. Hutang Pajak c. Taxes Payable 2 0 1 0 2 0 0 9 Pajak penghasilan: Income taxes: Pasal 4 2 55.899 285.702 Article 4 2 Pasal 21 1.919.276 331.181 Article 21 Pasal 22 107.453 75.158 Article 22 Pasal 23 5.819.555 294.420 Article 23 Pasal 25 62.710.157 - Article 25 Pasal 26 100.847.564 9.493.895 Article 26 Pasal 29 89.642.297 47.862.330 Article 29 Pajak Pertambahan Nilai - Keluaran 18.184.793 15.782.677 Value Added Tax - Output Pajak Bumi dan Bangunan 12.814.491 24.331.607 Land and Building Tax Lain-lain 16.466.185 330.562 Others J u m l a h 308.567.670 98.787.532 T o t a l d. Manfaat Beban Pajak Penghasilan d. Income Tax Benefits Expenses Manfaat beban pajak penghasilan Perusahaan dan Anak Perusahaan adalah sebagai berikut: Income tax benefits expenses of the Company and Subsidiaries was as follows: 2 0 1 0 2 0 0 9 Pajak kini Current tax Perusahaan 22.085.095 1.954.838 Company Anak Perusahaan 90.431.794 74.878.815 Subsidiaries Sub - jumlah 112.516.889 76.833.653 Sub - total Pajak tangguhan Deferred tax Perusahaan 774.634 8.081.258 Company Anak Perusahaan 8.318.188 19.057.156 Subsidiaries Sub - jumlah 7.543.554 27.138.414 Sub - total J u m l a h 104.973.335 103.972.067 T o t a l Ekshibit E78 Exhibit E78 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 33. PERPAJAKAN Lanjutan 33. TAXATION Continued d. Manfaat Beban Pajak Penghasilan Lanjutan d. Income Tax Benefits Expenses Continued Pajak Kini Current Tax Rekonsiliasi antara laba sebelum manfaat beban pajak penghasilan, seperti dinyatakan pada laporan laba rugi konsolidasian dan taksiran laba fiskal Perusahaan adalah sebagai berikut: Reconciliation between income before income tax benefits expenses, as recorded in the consolidated statements of income and estimated fiscal income of the Company was as follows: 2 0 1 0 2 0 0 9 Laba sebelum manfaat beban pajak Income before income tax benefits expenses penghasilan menurut laporan laba in the consolidated statements rugi konsolidasian 302.011.178 342.717.570 of income Ditambah dikurangi: Additions deductions: Amortisasi goodwill 68.079.951 19.941.897 Amortization of goodwill Bagian Perusahaan atas Company’s portion on income laba Anak Perusahaan 170.165.757 161.194.698 of subsidiaries Laba Anak Perusahaan sebelum Income of Subsidiaries before taksiran pajak penghasilan 271.938.021 280.446.544 provision for income tax Laba sebelum beban pajak Income before income tax expenses penghasilan Perusahaan 268.318.865 243.407.621 Company Beda temporer: Temporary differences: Penyusutan aset tetap - 1.072.026 Depreciation of fixed assets Penyisihan imbalan kerja 3.873.169 7.077.383 Provision for employee benefits obligation Jumlah beda temporer 3.873.169 6.005.357 Total temporary differences Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 5.465.769 1.464.956 Non-deductible expenses Pendapatan bunga bagian Perusahaan The Company’s portion on interest income yang telah dikenakan PPh 23 final 1.846.980 437.197 subjected to Income Tax Article 23 final Bagian Perusahaan atas laba rugi The Company’s share in net income loss Anak Perusahaan 146.707.473 229.930.726 of Subsidiaries Jumlah beda tetap 154.020.222 228.902.967 Total permanent differences Taksiran laba fiskal Perusahaan 110.425.474 8.499.297 Estimated taxable income of the Company Beban Pajak Kini Current Tax Expenses Perusahaan 22.085.095 1.954.838 The Company Anak Perusahaan 90.431.794 74.878.815 The Subsidiaries J u m l a h 112.516.889 76.833.653 T o t a l Ekshibit E79 Exhibit E79 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 33. PERPAJAKAN Lanjutan 33. TAXATION Continued d. Manfaat Beban Pajak Penghasilan Lanjutan d. Income Tax Benefits Expenses Continued Pajak Tangguhan Deffered Tax Perhitungan manfaat beban pajak tangguhan Perusahaan dan Anak Perusahaan untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2010 dan 2009 adalah sebagai berikut: Calculation of deferred tax benefits expenses of the Company and Subsidiaries for period nine months ended 30 September 2010 and 2009 were as follows: Akuisisi Anak 1 Januari Manfaat Perusahaan 30 September 2010 beban Acquisition 2010 1 January Benefits of 30 September 2010 expenses Subsidiaries 2010 Penyisihan atas investasi Allowance for unrecoverable perusahaan asosiasi yang investment in associated tidak dapat dipulihkan 102.271 - - 102.271 Companies Kewajiban imbalan kerja Employee benefits karyawan 2.249.050 - - 2.249.050 obligation Penyisihan piutang ragu-ragu 7.351.935 - - 7.351.935 Allowance for doubtful accounts Bonus yang akan diterima 2.115.572 - - 2.115.572 Accrued bonus Penyisihan atas persediaan Allowance for inventory usang 40.620 - - 40.620 obsolescence Depresiasi dan amortisasi Depreciation and amortization of aset non-keuangan 24.197.582 774.634 - 24.972.216 non-financial assets Kewajiban pajak tangguhan Company’s deferred tax Perusahaan – bersih 12.338.134 774.634 - 13.112.768 liabilities – net Kewajiban pajak tangguhan Subsidiaries ’ deferred tax Anak Perusahaan 8.253.173 16.711.025 - 24.964.198 Iiabilities Kewajiban pajak tangguhan Anak Perusahaan Subsidiaries’ deferred tax diakuisisi - 32.892.662 - 32.892.662 Iiabilities acquired Jumlah kewajiban pajak Total deferred tax tangguhan 20.591.307 50.378.321 - 70.969.628 liabilities Aset pajak tangguhan Subsidiaries’ deferred tax Anak Perusahaan 18.259.296 57.921.875 - 76.181.171 assets Aset pajak tangguhan Subsidiaries’ Anak Perusahaan deferred tax diakuisisi - - 64.743.736 64.743.736 assets acquired B e r s i h 2.332.011 7.543.554 64.743.736 69.955.279 N e t Ekshibit E80 Exhibit E80 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 33. PERPAJAKAN Lanjutan 33. TAXATION Continued d. Manfaat Beban Pajak Penghasilan Lanjutan d. Income Tax Benefit Expense Continued 1 Januari Manfaat 30 September 2009 beban 2009 1 January Benefits 30 September 2009 expenses 2009 Penyisihan atas penyertaan saham yang tidak dapat Allowance for unrecoverable dipulihkan dan piutang ragu- investments in shares of stock ragu - bersih 14.012.217 - 14.012.217 and doubtful accounts – net Koreksi penjualan 475.064 - 475.064 Sales corrections Selisih kurs Deferred foreign exchange ditangguhkan 2.266.578 - 2.266.578 difference Kewajiban imbalan kerja Employee benefits karyawan 7.272.566 1.627.798 5.644.768 obligation Penyisihan piutang ragu-ragu 3.469.077 - 3.469.077 Allowance for doubtful accounts Depresiasi dan amortisasi Depreciation and amortization of aset non-keuangan 13.078.915 246.566 13.325.481 non-financial assets Beban umum dikapitalisasi 19.596.997 - 19.596.997 General expenses capitalized Hutang sewa 24.328 - 24.328 Lease payable Kewajiban pajak tangguhan Company’s deferred tax Perusahaan - bersih 10.639.366 1.874.364 12.513.730 liabilities – net Kewajiban pajak tangguhan Subsidiaries ’ deferred tax Anak Perusahaan 5.134.368 6.583.411 11.717.779 Iiabilities Jumlah kewajiban pajak Total deferred tax tangguhan 15.773.734 8.457.775 24.231.509 liabilities Aset pajak tangguhan Subsidiaries’ deferred tax Anak Perusahaan 40.407.926 18.680.639 21.727.287 assets B e r s i h 24.634.192 27.138.414 2.504.222 N e t Manajemen berpendapat bahwa aset pajak tangguhan yang timbul dari perbedaan temporer diperkirakan akan dapat direalisasikan pada tahun mendatang. Management believes that the deferred tax assets arising from temporary differences are recoverable in the future years. e. Peraturan Pemerintah e. Government Regulations Pada September 2008, Undang-Undang No. 7 Tahun 1983 mengenai “Pajak Penghasilan diubah untuk keempat kalinya dengan Undang-Undang No. 36 Tahun 2008. Perubahan tersebut juga mencakup perubahan tarif pajak penghasilan badan dari sebelumnya menggunakan tarif pajak bertingkat menjadi tarif tunggal yaitu 28 untuk tahun fiskal 2009 dan 25 untuk tahun fiskal 2010 dan seterusnya. Berdasarkan Undang-Undang baru tersebut, Perusahaan Terbuka dapat memperoleh penurunan tarif Pajak Penghasilan sebesar 5 lebih rendah dari tarif tertinggi, jika memenuhi persyaratan-persyaratan yang telah ditentukan. Pada tanggal 30 September 2010 dan 2009, Perusahaan telah memenuhi ketentuan tersebut, oleh karena itu, telah menggunakan tingkat pengurangan pajak sebesar 5 dalam penghitungan pajak penghasilan untuk periode sembilan bulan yang yang berakhir 30 September 2010 dan 2009. Aset dan kewajiban pajak tangguhan juga telah dihitung dengan menggunakan tarif-tarif tersebut. In September 2008, Law No. 7 Year 1983 regarding Income Tax has been revised for the fourth time with Law No. 36 Year 2008. The revised Law stipulates changes in corporate income tax rate from a marginal tax rate to a single rate of 28 for fiscal year 2009 and 25 for fiscal year 2010 onwards. Accordingly the new Law, a Public Company could obtain discount of about 5 of highest tariff of income tax after fuffilling the requirements determined. As of 30 September 2010 and 2009, the Company has complied with the requirements, therefore has effected the 5 tax rate reduction in its corporate income tax computation for the period nine months ended 30 September 2010 and 2009. Accordingly, the deferred tax assets and liabilities have been also calculated using these enacted tax rates. Ekshibit E81 Exhibit E81 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 34. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK HUBUNGAN ISTIMEWA 34. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Dalam kegiatan usaha normal, Perusahaan dan Anak Perusahaan melakukan transaksi dengan pihak-pihak hubungan istimewa. Transaksi-transaksi tersebut adalah sebagai berikut: The Company and Subsidiaries, in their regular conduct of business, have engaged in transactions with related parties. These transactions are as follows: a. Piutang usaha Catatan 6a a. Trade receivables Note 6a 2 0 1 0 2 0 0 9 Dolar Amerika Serikat United States Dollar PT Bakrie Rubber Industry 24.000.000 24.000.000 PT Bakrie Rubber Industry Dikurangi penyisihan piutang Less allowance for doubtful ragu-ragu 24.000.000 24.000.000 accounts B e r s i h - - N e t Persentase terhadap jumlah aset Percentage to total assets 2 0 1 0 2 0 0 9 PT Bakrie Rubber Industry 0,159 0,468 PT Bakrie Rubber Industry Penyisihan piutang ragu-ragu 0,159 0,468 Allowance for doubtful accounts B e r s i h - - N e t Piutang dari PT Bakrie Rubber Industry merupakan bungadenda atas keterlambatan pelunasan dari piutang usaha yang telah jatuh tempo, pengeluaran dana untuk membiayai operasinya dan penggantian biaya. Sejak tahun 1999 piutang usaha yang sudah jatuh tempo tidak lagi dikenakan bunga. Receivables from PT Bakrie Rubber Industry represent interestpenalty from past-due trade receivables, advance to finance its operations and reimbursement of expenses. No interest has been charged since 1999. b. Piutang lain-lain b. Other receivables 2 0 1 0 2 0 0 9 Koperasi karyawan 23.631.902 2.800.768 Employee cooperative Pinjaman karyawan 8.054.927 8.008.351 Loans to employees Agri Resources B.V. - 66.376.661 Agri Resources B.V. J u m l a h 31.686.829 77.185.780 T o t a l Persentase terhadap jumlah aset Percentage to total assets 2 0 1 0 2 0 0 9 Koperasi karyawan 0,157 0,055 Employee cooperative Pinjaman karyawan 0,053 0,156 Loans to employees Agri Resources B.V. - 1,295 Agri Resources B.V. J u m l a h 0,210 1,506 T o t a l Ekshibit E82 Exhibit E82 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 34. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK HUBUNGAN ISTIMEWA Lanjutan 34. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued b. Piutang lain-lain Lanjutan

b. Other receivables Continued

Piutang kepada Agri Resources B.V. merupakan pinjaman sehubungan dengan perjanjian manajemen pada tanggal 26 Juni 2007. Perusahaan dan Anak Perusahaan memberikan pinjaman tanpa bunga kepada direksi dan karyawan. Pinjaman ini akan dilunasi melalui pemotongan gaji setiap bulan. Receivables from Agri Resources B.V. represent receivables regarding the management agreement dated 26 June 2007. The Company and Subsidiaries grant non-interest bearing loans to their directors and employees. The loans will be collected through monthly salary deduction. c. Piutang pihak hubungan istimewa c. Due from related parties 2 0 1 0 2 0 0 9 PT Bakrie Sentosa Persada 1.447.412.921 145.495.053 PT Bakrie Sentosa Persada PT Domas Agrointi Prima 743.026.125 - PT Domas Agrointi Prima PT Menthobi Makmur 43.988.923 60.492.315 PT Menthobi Makmur PT Sawitmas Agro Perkasa 27.456.573 - PT Sawitmas Agro Perkasa PT Bakrie Rubber Industry 2.291.629 2.291.629 PT Bakrie Rubber Industry PT Multi Persada Gatra Megah 148.950 145.807 PT Multi Persada Gatra Megah PT Menthobi Mitra - 16.941.799 PT Menthobi Mitra PT Multrada Multi Maju - 5.364.239 PT Multrada Multi Maju Agri Resources B.V. - 39.840 Agri Resources B.V. Lain-lain masing-masing Others each below di bawah Rp 1 miliar 888.467 - Rp 1 billion J u m l a h 2.265.213.588 230.770.682 T o t a l Dikurangi penyisihan piutang Less allowance for ragu-ragu 2.291.629 2.291.629 doubtful accounts Sub-jumlah 2.262.921.959 228.479.053 Sub-total Biaya perolehan belum diamortisasi 22.398.232 - Unamortized cost Bersih 2.240.523.727 228.479.053 N e t Persentase terhadap jumlah aset Percentage to total assets 2 0 1 0 2 0 0 9 PT Bakrie Sentosa Persada 9,609 2,838 PT Bakrie Sentosa Persada PT Domas Agrointi Prima 4,933 - PT Domas Agrointi Prima PT Menthobi Makmur 0,292 1,180 PT Menthobi Makmur PT Sawitmas Agro Perkasa 0,182 - PT Sawitmas Agro Perkasa PT Bakrie Rubber Industry 0,015 0,045 PT Bakrie Rubber Industry PT Multi Persada Gatra Megah 0,001 0,002 PT Multi Persada Gatra Megah PT Menthobi Mitra - 0,330 PT Menthobi Mitra PT Multrada Multi Maju - 0,105 PT Multrada Multi Maju Agri Resources B.V. - 0,001 Agri Resources B.V. Lain-lain 0,006 - Others Penyisihan piutang ragu-ragu 0,015 0,045 Allowance for doubtful accounts Biaya perolehan belum diamortisasi 0,149 - Unamortized cost B e r s i h 14,874 4,456 N e t Ekshibit E83 Exhibit E83 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 34. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAKK HUBUNGAN ISTIMEWA Lanjutan 34. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued c. Piutang pihak hubungan istimewa Lanjutan c. Due from related parties Continued Piutang pihak hubungan istimewa merupakan pinjaman yang diberikan tanpa dikenakan bunga dan tidak memiliki jangka waktu pembayaran tetap. Pinjaman tersebut diberikan tanpa jaminan. Piutang PT Bakrie Rubber Industry BRI merupakan talangan dana yang diberikan Perusahaan kepada BRI. Pinjaman ini tidak dikenakan bunga dan tidak ada jadwal pembayaran yang tetap. Sejak tahun 1999, Perusahaan membentuk penyisihan piutang ragu-ragu sebesar Rp 2,29 miliar sehubungan dengan kesulitan keuangan yang dialami BRI akibat menurunnya permintaan pasar terhadap produk BRI. Selama periode tahun 2010 dan 2009 tidak terdapat mutasi penyisihan piutang ragu-ragu. Due from related parties represent non-interest bearing loans with no fixed repayment schedule. These loans are unsecured. Due from PT Bakrie Rubber Industry BRI represents advance provided by the Company to BRI, which bears no interest and no fixed repayment schedule. The Company has provided an allowance for doubtful accounts on due from a related party amounting to Rp 2.29 billion since 1999 because of financial difficulties experienced by BRI as a result of the decline in market demand for BRI’s products. During the period 2010 and 2009, there was no movement of allowance for doubtful accounts. d. Investasi pada perusahaan asosiasi Catatan 10a d. Investments in associates Note 10a 2 0 1 0 2 0 0 9 PT Menthobi Makmur 187.500 - PT Menthobi Makmur PT Menthobi Mitra 187.500 - PT Menthobi Mitra Agri International Resources Pte.,Ltd. - 373.842.195 Agri International Resources Pte.,Ltd. Agri Resources B.V. - 128.626.811 Agri Resources B.V. PT Bakrie Sentosa Persada - 108.787.203 PT Bakrie Sentosa Persada J u m l a h 375.000 611.256.209 T o t a l Persentase terhadap jumlah aset Percentage to total assets 2 0 1 0 2 0 0 9 PT Menthobi Makmur 0,001 - PT Menthobi Makmur PT Menthobi Mitra 0,001 - PT Menthobi Mitra Agri International Resources Pte.,Ltd - 7,291 Agri International Resources Pte.,Ltd Agri Resources B.V. - 2,509 Agri Resources B.V. PT Bakrie Sentosa Persada - 2,122 PT Bakrie Sentosa Persada J u m l a h 0,002 11,922 T o t a l e. Hutang usaha e. Trade Payables Akun ini terdiri dari: This account consists of: 2 0 1 0 2 0 0 9 Koperasi karyawan 877.798 - Employee cooperative Lain-lain 615.552 - Others J u m l a h 1.493.350 - T o t a l Ekshibit E84 Exhibit E84 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 34. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK HUBUNGAN ISTIMEWA Lanjutan 34. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued e. Hutang usaha e. Trade Payables Persentase terhadap jumlah kewajiban Percentage to total liabilities 2 0 1 0 2 0 0 9 Koperasi karyawan 0,012 - Employee cooperative Lain-lain 0,008 - Others J u m l a h 0,020 - T o t a l f. Hutang pihak hubungan istimewa f. Due to related parties 2 0 1 0 2 0 0 9 PT Bakrie Sentosa Persada 57.620.229 - PT Bakrie Sentosa Persada PT Multi Persada Gatra Megah 43.000.000 - PT Multi Persada Gatra Megah PT Sawitmas Agro Perkasa 1.225.025 - PT Sawitmas Agro Perkasa PT Trimitra Sumberperkasa - 44.132.520 PT Trimitra Sumberperkasa PT Padang Bolak Jaya - 42.308.315 PT Padang Bolak Jaya PT Eramitra Agrolestari - 27.860.286 PT Eramitra Agrolestari PT Jambi Agrowijaya - 18.182.035 PT Jambi Agrowijaya PT Perjapin Prima - 10.214.905 PT Perjapin Prima Lainnya 21.948.720 - Others Sub-jumlah 123.793.974 142.698.061 Sub-total Biaya perolehan belum diamortisasi 33.293.441 - Unamortized cost J u m l a h 90.500.533 142.698.061 T o t a l Persentase terhadap jumlah kewajiban Percentage to total liabilities 2 0 1 0 2 0 0 9 PT Bakrie Sentosa Persada 0,810 - PT Bakrie Sentosa Persada PT Multi Persada Gatra Megah 0,604 - PT Multi Persada Gatra Megah PT Sawitmas Agro Perkasa 0,017 - PT Sawitmas Agro Perkasa PT Trimitra Sumberperkasa - 1,787 PT Trimitra Sumberperkasa PT Padang Bolak Jaya - 1,713 PT Padang Bolak Jaya PT Eramitra Agrolestari - 1,128 PT Eramitra Agrolestari PT Jambi Agrowijaya - 0,736 PT Jambi Agrowijaya PT Perjapin Prima - 0,413 PT Perjapin Prima Lainnya 0,309 - Others Biaya perolehan belum diamortisasi 0,468 - Unamortized cost J u m l a h 1,272 5,777 T o t a l Hutang hubungan istimewa merupakan pinjaman yang diperoleh tanpa dikenakan bunga dan tidak memiliki jangka waktu pembayaran tetap. Pinjaman tersebut diberikan tanpa jaminan. Due to related parties represent non-interest bearing loans with no fixed repayment schedule. These loans are unsecured.