SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 32

5. INVESTASI PADA

EFEK 5. INVESTMENT IN MARKETABLE SECURITIES Akun ini terdiri dari: This account consists of: 2009 2008 Marketable securities - Efek - tersedia untuk dijual available-for-sale Obligasi 47.000.000 - Bonds Diskonto yang belum Unamortized diamortisasi 20.137.052 discount Jumlah 26.862.948 - Total Pada tanggal 22 Desember 2009, Perusahaan membeli 5.000.000 lembar obligasi AI Finance B.V., perusahaan afiliasi, dengan nilai nominal sebesar USD5.000.000 dengan tingkat bunga 10,875 per tahun. Perusahaan memperoleh Obligasi dengan tingkat diskonto 57,15 senilai USD2.857.760. Obligasi tersebut akan jatuh tempo pada 15 Juli 2012. On December 22, 2009, the Company purchased 5,000,000, 10.875 bonds with nominal value of USD5,000,000 in AI Finance B.V., an affiliated company. The Company acquired the bond at a discounted price of 57.15 amounting to USD2,857,760. This bond will mature on July 15, 2012. Pada tahun 2009, seluruh efek Perusahaan ditujukan sebagai tersedia untuk dijual. In 2009, the Company’s marketable securities were intended as available-for-sale.

6. PIUTANG USAHA

6. TRADE RECEIVABLES

Akun ini terdiri dari: This account consists of: a. Pihak hubungan istimewa Catatan 34: a. Related party Note 34: 2009 2008 Dolar Amerika Serikat - United States Dollar- PT Bakrie Rubber PT Bakrie Rubber Industry 24.000.000 24.000.000 Industry Dikurangi penyisihan Less allowance for piutang ragu-ragu 24.000.000 24.000.000 doubtful accounts Bersih - - Net Pada tanggal 31 Desember 2009 dan 2008, piutang usaha pihak hubungan istimewa memiliki umur piutang lebih dari 90 hari. As of December 31, 2009 and 2008, the aging of trade receivables from related party was more than 90 days. Tidak ada mutasi penyisihan piutang ragu-ragu atas piutang usaha - pihak hubungan istimewa. There were no movements in the allowance for doubtful accounts of trade receivables - related party.