Investasi penyertaan saham Catatan 10 Investments in associated companies

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 72

34. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK YANG MEMPUNYAI

HUBUNGAN ISTIMEWA Lanjutan

34. BALANCES AND TRANSACTIONS WITH RELATED

PARTIES Continued 2010 2009 Agri International Resources Pte., Ltd. - 379.005.941 Agri International Resources Pte., Ltd. Agri Resources B.V. 131.697.259 Agri Resources B.V. PT Multi Persada Gatra Megah - - PT Multi Persada Gatra Megah Jumlah 306.120.050 620.761.099 Total Penyisihan atas penyertaan saham Provision for unrecoverable yang tidak terpulihkan 511.353 511.353 investment in shares of stocks Bersih 305.608.697 620.249.746 Net Rincian pihak yang mempunyai hubungan istimewa, hubungan dengan Perusahaan dan sifat saldo akuntransaksi, adalah sebagai berikut: The details of related parties, relationship with the Company and nature of transactions were as follows: Pihak yang Mempunyai Hubungan Sifat Saldo AkunTransaksi Hubungan Istimewa Related Parties Relationship Nature of Transactions PT Bakrie Rubber Industry Afiliasi Affiliate Piutang usaha dan pendapatan bunga Trade receivable and interest revenue Agri Resources B.V. Afiliasi Affiliate Biaya manajemen Management fee PT Bakrie Sentosa Persada Afiliasi Affiliate PT Menthobi Mitra Lestari Afiliasi Affiliate PT Bakrie Rubber Industry Afiliasi Affiliate PT Menthobi Makmur Lestari Afiliasi Affiliate Beban-beban tertentu perusahaan afiliasi yang PT Era Mitra Agro Lestari Afiliasi Affiliate dibayar dimuka oleh Perusahaan Certain expenses PT Jambi Agrowijaya Afiliasi Affiliate paid in advance by the Company on behalf of PT Multrada Multi Maju Afiliasi Affiliate affiliated companies. PT Trimitra Sumber Perkasa Afiliasi Affiliate PT Padang Bolak Jaya Afiliasi Affiliate PT Perjapin Prima Afiliasi Affiliate PT Menthobi Makmur Lestari Afiliasi Affiliate Beban-beban tertentu Perusahaan yang dibayar PT Rekayasa Industri Afiliasi Affiliate dimuka oleh perusahaan afiliasi Certain expenses PT Menthobi Mitra Lestari Afiliasi Affiliate relating to the Company that were paid in advance PT Multrada Multi Maju Afiliasi Affiliate by affiliated companies. Agri International Resources Pte., Ltd. Afiliasi Affiliate Agri Resources B.V. Afiliasi Affiliate PT Bakrie Sentosa Persada Afiliasi Affiliate Investasi penyertaan saham PT Multi Persada Gatra Megah Afiliasi Affiliate Investments in shares of stocks PT United Sumatera Rubber Project Afiliasi Affiliate PT Sarana Jambi Ventura Afiliasi Affiliate PT Sarana Sumatera Barat Ventura Afiliasi Affiliate AI Finance B.V. Afiliasi Affiliate Investasi pada efek Investments in marketable securities Karena memiliki sifat hubungan istimewa, hal ini memungkinkan syarat dan kondisi transaksi dengan pihak yang mempunyai hubungan istimewa tidak sama jika transaksi tersebut dilakukan dengan pihak ketiga. Because of these relationships it is possible that the terms and conditions of these transactions are not the same as those that would result from transactions with third parties. 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 73 35. LABA PER SAHAM 35. EARNINGS PER SHARE Berikut adalah perhitungan laba per saham dasar yang digunakan pada tanggal 30 Juni 2010 dan 2009: The following is the computation of earnings per share as of June 30, 2010 and 2009: 2010 2009 Laba bersih 99.135.041 135.188.621 Net income Jumlah Saham Saham Shares Saham Shares Number of shares Jumlah rata-rata tertimbang saham Weighted average of shares to untuk perhitungan compute basic earnings laba per saham dasar 11.666.949.021 3.787.996.935 per share Laba per saham dasar Basic earnings per share dalam angka penuh 8,50 36 in full amount Jumlah rata-rata tertimbang Weighted average of shares to saham untuk perhitungan computed diluted earnings laba per saham dilusian 12.661.483.926 4.152.093.750 per share Laba Per Saham Dilusian Diluted Earnings Per Share dalam angka penuh 7,83 33 in full amount 36. PERJANJIAN SIGNIFIKAN 36. SIGNIFICANT AGREEMENTS a. Pada tanggal 26 Juni 2007, Perusahaan melakukan perjanjian dengan Agri Resources B.V. ARBV, perusahaan asosiasi, dimana Perusahaan menyetujui untuk melakukan jual beli CPO dan PK dari ARBV dan Anak perusahaannya. a. On June 26, 2007, the Company entered into an Off-Take Agreement with Agri Resources B.V. ARBV, an associated company, wherein the Company agreed to purchase and sell CPO and PK from ARBV and its Subsidiaries. b. Pada tanggal 18 April 2006, Perusahaan dan PT Rekayasa Industri Rekin mengadakan perjanjian usaha patungan untuk membentuk suatu perusahaan usaha patungan yakni PT Bakrie Rekin Bio Energi JV Company, yang bertujuan untuk mengembangkan pabrik green-field bio-diesel dimana kepemilikan Perusahaan 70 dan kepemilikan Rekin 30. Perusahaan bertanggung jawab untuk menyediakan persediaan yang dibutuhkan berdasarkan pada suatu jaminan minimum bulanan pada harga pasar dan Rekin bertanggung jawab untuk menyediakan tenaga ahli untuk pembangunan pabrik bio-diesel. b. On April 18, 2006, the Company and PT Rekayasa Industri Rekin entered into a joint venture agreement to establish a joint venture company namely PT Bakrie Rekin Bio Energi JV Company, whose objective is to develop a green-field bio-diesel plant. The Company and Rekin hold 70 and 30 ownership, repectively. The Company will be responsible for supplying the feedstock based on a guaranteed monthly minimum at market price and Rekin will be responsible for providing the technical expertise for the construction of the bio-diesel plant. PT Bakrie Rekin Bio Energi didirikan berdasarkan Akta Notaris Sutjipto, S.H., M.Kn No. 27 tanggal 2 Agustus 2006. Pada tanggal 28 November 2006, pendirian PT Bakrie Rekin Bio Energi telah mendapat persetujuan dari Menteri Kehakiman dan Hak Asasi Republik Indonesia. PT Bakrie Rekin Bio Energi was established based on Notarial Deed No. 27 of Sutjipto, S.H., M.Kn on August 2, 2006 and obtained its approval from the Minister of Law and Human Rights of the Republic of Indonesia on November 28, 2006.