Tebo Project PROYEK PENGEMBANGAN USAHA Lanjutan BUSINESS DEVELOPMENT PROJECTS

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 56 18. HUTANG USAHA - PIHAK KETIGA Lanjutan 18. TRADE PAYABLES - THIRD PARTIES Continued Hutang usaha merupakan hutang untuk pembelian bahan baku, bahan kimia, pupuk, suku cadang dan peralatan lainnya. Trade payables represent payables for purchases of raw materials, chemicals, fertilizers, spareparts and other equipment. Rincian umur hutang usaha dihitung sejak tanggal faktur sebagai berikut: The details of the aging schedule for trade payables, which are determined by reference to the dates of invoices, were as follows: 2009 2008 Sampai dengan 30 hari 57.546.196 29.025.269 Current up to 30 days 31 hari sampai 60 hari 18.097.481 25.511.591 31 days to 60 days 61 hari sampai 90 hari 9.212.286 29.198.724 61 days to 90 days Lebih dari 90 hari 97.083.319 35.779.864 More than 90 days Jumlah 181.939.282 119.515.448 Total 19. BEBAN MASIH HARUS DIBAYAR 19. ACCRUED EXPENSES Akun ini terdiri dari: This account consists of: 2009 2008 Bunga 39.882.891 32.658.185 Interest Gaji, upah dan tunjangan 26.975.862 14.621.740 Salaries,wages and fringe benefits Jasa profesional 1.015.330 571.018 Professional fees Lain-lain masing-masing Others each under dibawah Rp1 miliar 13.165.877 8.228.773 Rp1 billion Jumlah 81.039.960 56.079.716 Total 20. HUTANG DIVIDEN 20. DIVIDENDS PAYABLE Berdasarkan Rapat Umum Pemegang Saham Tahunan yang diselenggarakan pada tanggal 10 Juni 2009, pemegang saham Perusahaan menyetujui pembagian dividen tunai tahun buku 2008, yaitu sebesar 20 dari laba bersih atau Rp9 angka penuh setiap saham. Based on the Company’s Annual Shareholders’ General Meeting held on June 10, 2009, the Company’s shareholders approved the distribution of profit as cash dividends of 2008, which represented 20 of net income or Rp9 full amount per share. Hutang dividen pada tanggal 31 Desember 2009 dan 2008 masing-masing sebesar Rp1,53 miliar dan Rp1,47 miliar dengan rincian sebagai berikut: As of December 31, 2009 and 2008, dividends payable amounted to Rp1.53 billion and Rp1.47 billion, respectively, with details as follows: 2009 2008 Terhutang sejak: Outstanding since: Tahun 2008 53.829 - Year 2008 Tahun 2007 111.901 111.901 Year 2007 Tahun 2006 383.537 383.537 Year 2006 Sebelum tahun 2006 979.046 979.046 Before year 2006 Jumlah 1.528.313 1.474.484 Total 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 57 21. UANG MUKA PENJUALAN 21. ADVANCES ON SALES Akun ini merupakan uang muka penjualan atas produk karet, minyak sawit, inti sawit, tandan buah segar dan kayu karet, terdiri dari: This account represents advances on sales of rubber products, crude palm oil, palm kernel, fresh fruit bunches and rubber wood, which consists of the following: 2009 2008 PT Sinar Alam Permai 34.746.096 - PT Sinar Alam Permai Leonard Djajali Perdagangan 34.121.472 - Leonard Djajali Perdagangan PT Intan Surya Pratama 23.266.764 - PT Intan Surya Pratama PT Wilmar Nabati Indonesia 23.007.588 14.338.290 PT Wilmar Nabati Indonesia PT Mulitimas Nabati Asahan Medan 18.387.751 - PT Mulitimas Nabati Asahan Medan PT Welcome Trading 13.633.987 - PT Welcome Trading PT Sri Sumatera Sejahtera 1.754.277 - PT Sri Sumatera Sejahtera PT Musim Mas 306.956 5.942.278 PT Musim Mas Lain-lain masing-masing Others each under dibawah Rp1 miliar 14.335.938 35.158.024 Rp1 billion Jumlah 163.560.829 55.438.592 Total 22. PINJAMAN JANGKA PANJANG 22. LONG-TERM LOANS Akun ini terdiri dari hutang kepada pihak ketiga sebagai berikut: This account consisted of the following loans from third parties: 2009 2008 Dolar Amerika Serikat US Dollar Raiffesen Zentralbank Raiffesen Zentralbank Osterreich AG RZB - Austria, Osterreich AG RZB - Austria, Singapura 141.000.000 - Singapore Rupiah Rupiah PT Bank CIMB Niaga Tbk: PT Bank CIMB Niaga Tbk: PT Nibung Arthamulia 4.325.474 3.235.997 PT Nibung Arthamulia PT Grahadura Leidong Prima 697.766 - PT Grahadura Leidong Prima Pengadaan Kendaraan Procurement of Vehicle Operasional 379.963 - Operations Sub-jumlah 146.403.203 3.235.997 Sub-total Bagian jatuh tempo dalam Current maturities of satu tahun: long-term loans: Rupiah Rupiah PT Bank CIMB Niaga Tbk: PT Bank CIMB Niaga Tbk: PT Nibung Arthamulia 1.667.756 2.647.767 PT Nibung Arthamulia PT Grahadura Leidong Prima 515.933 - PT Grahadura Leidong Prima Pengadaan Kendaraan Procurement of Vehicle Operasional 207.537 - Operations Jumlah bagian jatuh tempo Total current maturities of dalam satu tahun 2.391.226 2.647.767 long-term loans