OTHER EQUITY COMPONENTS Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition

PT. BHAKTI INVESTAMA Tbk DAN ENTITAS ANAK PT. BHAKTI INVESTAMA Tbk AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS THEN ENDED 31 DESEMBER 2011, 2010 DAN 2009 DAN PADA DECEMBER 31, 2011 AND 2010 AND 2009 AND TANGGAL 1 JANUARI 200931 DESEMBER 2008 AS OF JANUARY 1, 2009DECEMBER 31, 2008 Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan Figures in tables are stated in millions of Rupiah - Continued - 107 - 38. LAIN-LAIN – BERSIH

38. OTHERS – NET

2011 2010 2009 Kerugian yang direalisasi dan pemilikan efek tersedia Realized loss on available-for-sale untuk dijual 68.652 13.888 - securities Keuntungan kerugian kurs mata uang asing - bersih 22.618 157.139 618.966 Gain loss on foreign exchange - net Amortisasi goodwill - 135.670 132.933 Amortization of goodwill Bagian laba rugi bersih Income loss from entitas asosiasi 675 93 428 associates Kerugian pelepasan investasi Loss disposal of investments Catatan 15 - - 207.725 Note 15 Lain-lain - bersih 21.381 4.308 5.380 Others - net Jumlah 70.564 3.180 273.356 Total 39. PAJAK PENGHASILAN 39. INCOME TAX Manfaat beban pajak Perusahaan dan entitas anak terdiri dari: Tax benefit expense of the Company and its subsidiaries consisted of: 2011 2010 2009 Pajak kini - entitas anak 421.094 323.134 185.211 Current tax - subsidiaries Pajak tangguhan Deferred tax Perusahaan 22.801 11.759 101.534 The Company Entitas anak 7.409 8.505 65.705 Subsidiaries Beban pajak - bersih 405.702 319.880 352.450 Tax expense - net Pajak Kini Current Tax Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dan rugi fiskal Perusahaan adalah sebagai berikut: A reconciliation between income loss before tax per consolidated statements of comprehensive income and fiscal loss of the Company is as follows: 2011 2010 2009 Laba sebelum pajak menurut Income before tax per consolidated laporan laba rugi komprehensif statements of comprehensive konsolidasian 1.384.772 1.093.503 523.800 income Rugi penjualan saham M8T - - 98.640 Loss from sale of M8T shares Amortisasi goodwill 7.205 46.548 43.145 Goodwill amortization Laba sebelum pajak entitas anak 1.585.967 1.187.042 553.686 Income before tax of subsidiaries Laba rugi sebelum pajak Perusahaan 193.990 46.991 111.899 Income loss before tax of the Company Perbedaan temporer Temporary differences Penyusutan 117 343 202 Depreciation Imbalan pasca kerja 597 338 272 Post-employment benefits Jumlah 714 5 70 Total Perbedaan yang tidak dapat diperhitungkan menurut fiskal 102.788 44 850 Tax effect of non deductible expense Laba rugi fiskal Perusahaan 90.488 47.040 111.119 Taxable income loss of the Company Akumulasi rugi fiskal tahun sebelumnya - Prior years fiscal loss carryforward - setelah disesuaikan dengan SKPLB 261.653 214.573 325.692 after adjusted with SKPLB Akumulasi rugi fiskal Perusahaan 352.141 261.613 214.573 Accumulated fiscal loss of the Company