GOODWILL Lanjutan GOODWILL Continued

Ekshibit E72 Exhibit E72 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010 Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 15. PROYEK PENGEMBANGAN USAHA Lanjutan 15. BUSINESS DEVELOPMENT PROJECTS Continued g. Proyek Seed Processing Unit g. Seed Processing Unit Project Pada tahun 2008, Perusahaan mengembangkan kegiatan operasinya dibidang pembibitan yang berlokasi di Kisaran. Sampai dengan 31 Desember 2010 dan 2009, total biaya yang dikeluarkan untuk pengembangan usaha ini masing- masing adalah sebesar Rp 64,79 miliar dan Rp 60,46 miliar yang meliputi perawatan bibit tanaman. Pada tahun 2011, proyek Seed Processing Unit sejumlah Rp 58,84 miliar telah dialihkan ke tanaman perkebunan Perusahaan Catatan 11b dan sejumlah Rp 5,95 miliar dibebankan ke dalam laporan laba rugi komprehensif konsolidasian. In 2008, the Company expanded its operations in its seed processing unit located in Kisaran. As of 31 December 2010 and 2009, costs incurred in relation to the development project amounted to Rp 64.79 billion and Rp 60.46 billion, respectively, which consisted of seed maintenance costs. In 2011, rubber project amounted to Rp 58.84 billion has been transfer to plantation of the Company Note 11b and amounted to Rp 5.95 billion were charged to consolidated statements of comprehensive income. Berdasarkan evaluasi manajemen, tidak terdapat kejadian-kejadian atau perubahan-perubahan keadaan yang mengindikasikan adanya penurunan nilai proyek pengembangan usaha Perusahaan dan Entitas Anak. Based on the evaluation of the management, there are no events or changes in circumstances that indicate impairment in the value of the Company and Subsidiaries business development projects. 16. BEBAN TANGGUHAN HAK ATAS TANAH 16. DEFERRED COST OF LAND RIGHTS Akun ini terdiri dari: This account consists of: 2011 2010 2009 Beban tangguhan hak atas tanah 78.157.620 36.723.982 38.010.879 Deferred cost of land rights Penambahan 27.299.098 41.433.638 - Additions Pengurangan - - 2.293.563 Deductions T o t a l 105.456.718 78.157.620 35.717.316 T o t a l Akumulasi amortisasi 26.986.312 22.969.928 6.262.321 Accumulated amortization N e t o 78.470.406 55.187.692 29.454.995 N e t Mutasi akumulasi amortisasi beban tangguhan hak atas tanah adalah sebagai berikut: Movements of the accumulated amortization of deferred cost of land rights were as follows: 2011 2010 2009 Saldo awal 22.969.928 6.262.321 5.140.379 Beginning balance Beban amortisasi periode berjalan 4.016.384 1.227.082 1.121.942 Amortization expense for the period Akuisisi Entitas Anak - 15.480.525 - Acquisition of Subsidiaries Saldo akhir 26.986.312 22.969.928 6.262.321 Ending balance 17. UTANG BANK JANGKA PENDEK 17. SHORT-TERM BANK LOAN Pada tanggal 13 Agustus 2007, PT Grahadura Leidong Prima “GLP”, Entitas Anak, memperoleh pinjaman dari Raiffeisen Bank International AG “RBI – Austria”, cabang Singapura dahulu Raiffeisen Zentralbank Osterreich AG, dengan fasilitas kredit keseluruhan adalah sebesar USD 15 juta. Pinjaman tersebut digunakan GLP untuk membiayai modal kerjanya. Fasilitas ini dikenakan bunga pinjaman sebesar LIBOR +2,75 per tahun. Tanggal jatuh tempo pinjaman ini telah diperpanjang beberapa kali, dimana terakhir sampai dengan 10 Desember 2010. Pada tanggal 17 Januari 2011, pinjaman ini telah diperpanjang jatuh temponya sampai dengan 12 Agustus 2011. On 13 August 2007, PT Grahadura Leidong Prima “GLP”, a Subsidiary, entered into a bank loan agreement with Raiffeisen Bank International AG “RBI – Austria”, Singapore branch formerly Raiffeisen Zentralbank Osterreich AG, with a Ioan facility amounting to USD 15 million. This loan facility was used by GLP to finance its working capital. This facility bears interest rate of LIBOR + 2.75 per annum. The maturity date of this loan has been rolled over several times, the latest of which until 10 December 2010. On 17 January 2011, this loan has been rolled over until 12 August 2011. Pada tanggal 14 Pebruari 2011, PT Grahadura Leidong Prima “GLP”, Entitas Anak, memperoleh tambahanan pinjaman dari Raiffeisen Bank International AG “RBI – Austria”, cabang Singapura dahulu Raiffeisen Zentralbank Osterreich AG, sebesar USD 4,9 juta. Pinjaman tersebut digunakan GLP untuk membiayai modal kerjanya. Fasilitas ini dikenakan bunga pinjaman sebesar 5,46 per tahun. On 14 February 2011 , PT Grahadura Leidong Prima “GLP”, a Subsidiary, received additional loan from Raiffeisen Bank International AG “RBI – Austria”, Singapore branch formerly Raiffeisen Zentralbank Osterreich AG, amounting to USD 4.9 million. This loan facility was used by GLP to finance its working capital. This facility bears interest rate of 5.46 per annum.