BEBAN POKOK PENJUALAN COST OF SALES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 90 32. PERPAJAKAN Lanjutan 32. TAXATION Continued Rekonsiliasi antara rugi sebelum manfaat beban pajak penghasilan dari operasi yang dilanjutkan seperti dinyatakan pada laporan laba rugi komprehensif konsolidasian dan taksiran penghasilan kena pajak Perusahaan untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut: Reconciliation between loss before income tax benefit expenses from continuing operation as recorded in the consolidated statements of comprehensive income and estimated taxable income of the Company for the years ended December 31, 2013 and 2012 was as follows: 2013 2012 Rugi sebelum beban pajak penghasilan dari operasi yang Loss before income tax expenses dilanjutkan menurut laporan from continuing operation laba rugi komprehensif in the consolidated statements of konsolidasian 3.043.733.871 970.138.364 comprehensive income Ditambah dikurangi: Additions deductions: Bagian Perusahaan atas The Company’s portion on rugi Entitas Anak 1.638.000.185 746.911.958 loss of Subsidiaries Rugi Entitas Anak sebelum Loss of Subsidiaries before taksiran pajak penghasilan 1.692.126.206 678.911.013 provision for income tax Rugi sebelum beban pajak Loss before income tax expenses penghasilan Perusahaan 2.989.607.850 1.038.139.309 of the Company Beda temporer: Temporary differences: Penyisihan penurunan nilai piutang 381.584.435 - Allowance for impairment of receivables Penyusutan aset tetap 8.399.670 9.075.977 Depreciation of fixed assets Amortisasi biaya ditangguhkan 4.542.665 3.128.469 Amortization of deferred charges Penyisihan kewajiban imbalan kerja 12.798.455 10.041.817 Provision for employee benefits obligation Total beda temporer 398.239.895 15.989.325 Total temporary differences Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 195.237.748 106.400.888 Non-deductible expenses Pendapatan bunga bagian Perusahaan yang telah dikenakan PPh 395.848 348.687 The Company’s portion on interest income Pasal 23 - Final subjected to Income Tax Article 23-Final Bagian perusahaan atas rugi The Company’s share in net loss Entitas Anak 1.638.000.185 746.911.958 of Subsidiaries Total beda tetap 1.832.842.085 852.964.159 Total permanent differences Taksiran rugi fiskal Perusahaan 758.525.870 169.185.825 Estimated tax loss Beban pajak kini Current tax expenses Perusahaan - - Company Entitas Anak 67.007.377 90.106.127 Subsidiaries Total 67.007.377 90.106.127 Total Rekonsiliasi di atas menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan PPh Badan Perusahaan. The above reconciliation provides the basis for the Company’s Annual Corporate Income Tax Return. e. Pajak tangguhan e. Deferred tax Perhitungan manfaat beban pajak tangguhan Perusahaan dan Entitas Anak untuk tahun yang berakhir pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut: Calculation of deferred tax benefits expenses of the Company and Subsidiaries for the years ended December 31, 2013 and 2012 were as follows: PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 91 32. PERPAJAKAN Lanjutan 32. TAXATION Continued Manfaat Akuisisi 1 Januari beban Entitas Anak 31 Desember January 1 Benefits Acquisition of December 31 2013 expenses Subsidiaries 2013 Rugi fiskal 33.837.165 151.705.174 - 185.542.339 Tax loss Penyisihan atas investasi entitas asosiasi yang Allowance for unrecoverable tidak dapat dipulihkan 102.271 - - 102.271 investment in associates Liabilitas imbalan kerja karyawan 2.602.828 2.559.691 5.162.519 Employee benefits obligation Penyisihan kerugian Allowance for impairment penurunan nilai 7.351.935 76.316.887 83.668.822 losses Bonus yang masih harus dibayar 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 aset non-keuangan 18.338.538 771.401 - 17.567.137 of non-financial assets Aset pajak tangguhan The Company’s deferred tax Perusahaan – Neto 27.711.853 231.353.153 - 259.065.006 assets– Net Liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 29.578.216 25.355.620 - 4.222.596 Iiabilities Total liabilitas pajak tangguhan 29.578.216 256.708.773 - 4.222.596 Total deferred tax liabilities Aset liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 62.995.639 400.740.243 - 337.744.604 assets liabilities Aset pajak tangguhan dari Deferred tax assets of Entitas Anak yang diakuisisi 312.929.383 - 33.480.582 346.409.965 Subsidiaries acquired Total aset pajak tangguhan 277.645.597 632.093.396 33.480.582 943.219.575 Total deferred tax assets Neto 248.067.381 888.802.169 33.480.582 938.996.979 Net Manfaat Akuisisi 1 Januari beban Entitas Anak 31 Desember January 1 Benefits Acquisition of December 31 2012 expenses Subsidiaries 2012 Rugi fiskal - 33.837.165 - 33.837.165 Tax loss Penyisihan atas investasi entitas asosiasi yang Allowance for unrecoverable tidak dapat dipulihkan 102.271 - - 102.271 investment in associates Liabilitas imbalan kerja karyawan 594.465 2.008.363 - 2.602.828 Employee benefits obligation Penyisihan kerugian Allowance for impairment penurunan nilai 7.351.935 - - 7.351.935 losses Bonus yang masih harus dibayar 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 aset non-keuangan 19.528.040 1.189.502 - 18.338.538 of non-financial assets Aset pajak tangguhan The Company’s deferred tax Perusahaan – Neto 9.323.177 37.035.030 - 27.711.853 assets– Net Liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 31.878.218 2.300.002 - 29.578.216 Iiabilities Total liabilitas pajak tangguhan 41.201.395 39.335.032 - 29.578.216 Total deferred tax liabilities Aset liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 132.830.445 69.834.806 - 62.995.639 assets liabilities Aset pajak tangguhan dari Deferred tax assets of Entitas Anak yang diakuisisi 299.788.380 - 13.141.003 312.929.383 Subsidiaries acquired Total aset pajak tangguhan 166.957.935 69.834.806 13.141.003 277.645.597 Total deferred tax assets Neto 125.756.540 109.169.838 13.141.003 248.067.381 Net SIP dan DAP, Entitas Anak, tidak mengakui aset pajak tangguhan yang berasal dari cadangan rugi penurunan nilai aset tetap sebesar Rp161,00 miliar oleh karena tidak terdapat kepastian bahwa jumlah tersebut dapat dipulihkan. SIP and DAP, Subsidiaries, did not recognize deferred tax assets on allowance for impairment losses on fixed assets amounting to Rp161.00 billion since there is no certainty of its recoverability.