BEBAN POKOK PENJUALAN COST OF SALES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 96 32. PERPAJAKAN Lanjutan 32. TAXATION Continued 2014 2013 Enam bulan Enam bulan Six months Six months 30 Juni June 30, Pajak tangguhan Deferred tax Operasi yang dilanjutkan: Continuing operations: Perusahaan 25.802.539 33.072.246 The Company Entitas Anak 40.856.546 36.345.814 Subsidiaries Sub–total 15.054.007 69.418.060 Sub-total Operasi yang dihentikan 44.879.945 3.986.005 Discontinued operations Total 29.825.938 73.404.065 Total Rekonsiliasi antara laba rugi sebelum manfaat beban pajak penghasilan dari operasi yang dilanjutkan seperti dinyatakan pada laporan laba rugi komprehensif konsolidasian interim dan taksiran penghasilan kena pajak Perusahaan untuk periode- periode yang berakhir pada tanggal 30 Juni 2014 dan 2013 adalah sebagai berikut: Reconciliation between income loss before income tax benefit expense from continuing operations as recorded in the interim consolidated statements of comprehensive income and estimated taxable income of the Company for the six-month periods ended June 30, 2014 and 2013 is as follows: 2014 2013 Enam bulan Enam bulan Six months Six months Laba rugi sebelum manfaat beban pajak penghasilan dari operasi yang Income loss before income tax dilanjutkan menurut laporan benefit expense from continuing laba rugi komprehensif operation in the consolidated konsolidasian 44.522.584 256.655.060 statements of comprehensive income Ditambah dikurangi: Additions deductions: Bagian Perusahaan atas The Company’s share in losses of rugi Entitas Anak 42.528.884 90.963.646 Subsidiaries Rugi Entitas Anak sebelum Losses of Subsidiaries before taksiran pajak penghasilan 66.056.182 87.299.802 provision for income tax Laba rugi sebelum beban pajak Income loss before income tax penghasilan Perusahaan 68.049.882 260.318.904 expense of the Company Beda temporer: Temporary differences: Penyusutan aset tetap 4.370.281 4.017.605 Depreciation of fixed assets Amortisasi biaya ditangguhkan 1.658.099 2.291.875 Amortization of deferred charges Penyisihan kewajiban imbalan kerja 5.773.192 1.267.312 Provision for employee benefits obligation Total beda temporer 8.485.374 2.993.042 Total temporary differences Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 3.687.975 4.127.455 Non-deductible expenses Pendapatan bunga yang Interest income subject telah dikenakan PPh final 228.826 133.426 to final income tax Bagian perusahaan atas rugi neto The Company’s share in net losses Entitas Anak 42.528.884 90.963.646 of Subsidiaries Total beda tetap 45.988.033 94.957.675 Total permanent differences Taksiran laba rugi fiskal Perusahaan 122.523.289 162.368.187 Estimated taxable income loss 30 Juni June 30, PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 97 32. PERPAJAKAN Lanjutan 32. TAXATION Continued 2014 2013 Enam bulan Enam bulan Six months Six months 30 Juni June 30, Beban pajak kini Current tax expenses Perusahaan - - Company Entitas Anak 15.210.337 21.564.330 Subsidiaries Total 15.210.337 21.564.330 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 periode-periode yang berakhir pada tanggal 30 Juni 2014 dan 2013 adalah sebagai berikut: Calculation of deferred tax benefits expenses of the Company and Subsidiaries for the six-month period ended June 30, 2014 and year ended December 31, 2013 are as follows: Manfaat Akuisisi 1 Januari beban Entitas Anak 30 Juni January 1, Benefits Acquisition of June 30, 2014 expenses Subsidiaries 2014 Rugi fiskal 185.542.339 24.504.657 - 161.037.682 Fiscal loss Penyisihan atas investasi entitas asosiasi yang Allowance for unrecoverable tidak dapat dipulihkan 102.271 - - 102.271 investment in equity securities Liabilitas imbalan kerja karyawan 5.162.519 346.800 - 4.815.719 Employee benefits obligation Penyisihan kerugian Allowance for impairment penurunan nilai 83.668.822 622.054 - 84.290.876 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 17.567.137 542.437 - 17.024.700 of non-financial assets Aset pajak tangguhan The Company’s deferred tax Perusahaan - Neto 259.065.006 25.802.538 - 233.262.468 assets - Net Liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 4.222.596 115.718 4.106.878 Iiabilities Total liabilitas pajak tangguhan 4.222.596 115.718 - 4.106.878 Total deferred tax liabilities Aset liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 337.744.604 4.139.118 - 333.605.486 assets liabilities Aset pajak tangguhan dari Deferred tax assets of Entitas Anak 346.409.965 - - 346.409.965 Subsidiaries Total aset pajak tangguhan 943.219.575 29.941.656 - 913.277.919 Total deferred tax assets Neto 938.996.979 29.825.938 - 909.171.041 Net