HUTANG OBLIGASI Lanjutan BONDS PAYABLE Continued TAMBAHAN MODAL DISETOR – BERSIH ADDITIONAL PAID-IN CAPITAL - NET

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended June 30, 2009 Expressed in Thousand Rupiah, unless otherwise stated 64 25. MODAL SAHAM Lanjutan 25. CAPITAL STOCK Continued 30 Juni 2009 June 30, 2009 Persentase Jumlah Saham Kepemilikan Number of Percentage of Jumlah Pemegang Saham Shares Ownership Amount Shareholders PT Bakrie Brothers Tbk PT Bakrie Brothers Tbk Qq Bakrie Sumatera Qq Bakrie Sumatera Plantations BSP Limited 560.500.248 14,80 56.050.025 Plantations BSP Limited Credit Suisse Cabang Credit Suisse Singapore Singapura SA Sun BranchSA Sun Dragon Capital Ltd 430.000.000 11,35 43.000.000 Dragon Capital Ltd PT Danatama Makmur 105.000.000 2,78 10.500.000 PT Danatama Makmur PT Danatama Capital PT Danatama Capital Management 9.469.573 0,25 946.957 Management Bakrie Investisindo 940.800 0,02 94.080 Bakrie Investisindo Masyarakat 2.682.086.314 70,80 268.208.632 Public Jumlah 3.787.996.935 100,00 378.799.694 Total b. Saham Beredar yang Dibeli Kembali b. Treasury Shares Sebagaimana diputuskan dalam keputusan diluar rapat oleh Dewan Komisaris Perusahaan tanggal 15 Oktober 2008, telah disetujui perolehan kembali saham sebanyak- banyaknya 20 dari modal disetor Perusahaan. Pelaksanaan pembelian kembali saham dilakukan dalam tahun 21 Oktober 2008 sampai dengan 19 Januari 2009. Jumlah saham yang dibeli kembali dalam tahun tersebut adalah sejumlah 6.100.000 lembar saham dengan menggunakan dana sebesar Rp1.996.490.000. As decided in the meeting of the Board of Commissioners dated October 15, 2008, the acquisition of treasury shares at a maximum 20 of the paid-in capital of the Company was approved. The acquisition of the treasury shares started from October 21, 2008 until January 19, 2009. A total of 6,100,000 treasury shares were acquired during the year at a cost of Rp1,996,490,000. 26. TAMBAHAN MODAL DISETOR – BERSIH 26. ADDITIONAL PAID-IN CAPITAL - NET Akun ini berasal dari selisih antara nilai nominal, seperti yang dinyatakan dalam Anggaran Dasar Perusahaan, dengan harga jual yang ditawarkan kepada masyarakat setelah dikurangi dengan seluruh beban yang berhubungan dengan penawaran umum saham Perusahaan, termasuk juga dari saham bonus dan dividen saham yang diumumkan oleh Perusahaan Catatan 1b. This account represents the difference between the par value, as stated in the Company’s Articles of Association, and actual selling price offered to the public after the deduction of all stock issuance cost of the Company’s limited public offering. It also includes the issuance of bonus shares and declaration of dividend shares Note 1b PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended June 30, 2009 Expressed in Thousand Rupiah, unless otherwise stated 65

27. SELISIH KURS KARENA PENJABARAN LAPORAN

KEUANGAN 27. EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION Akun ini merupakan selisih yang timbul sebagai akibat dari penjabaran laporan keuangan BSP Finance B.V., Fordways Management Limited, Bookwise Investments Limited and Agri International Resources Pte Ltd, Anak perusahaan yang berdomisili di luar negeri. This account represents exchange differences as a result of translation of the financial statements of BSP Finance B.V., Fordways Management Limited, Bookwise Investments Limited and Agri International Resources Pte Ltd, overseas Subsidiaries. 28. PENJUALAN BERSIH 28. NET SALES Rincian penjualan bersih Perusahaan dan Anak perusahaan berdasarkan kelompok produk utama adalah sebagai berikut: Details of net sales of the Company and Subsidiaries based on grouping of main products were as follows: 2010 2009 Kelapa sawit dan produk turunannya 853.122.797 830.470.964 Oil palm and derivatives Karet 477.858.302 240.252.177 Rubber Tandan buah segar 100.097.040 114.288.993 Fresh fruit bunches Jumlah sebelum eliminasi 1.431.078.139 1.185.012.134 Total before elimination Eliminasi 296.778.445 143.179.994 Elimination Jumlah setelah eliminasi 1.134.299.694 1.041.832.140 Total after elimination Pada tahun 2010 dan 2009, jumlah penjualan kepada pihak hubungan istimewa masing-masing adalah sebesar Rp296,78 miliar atau 20.74 dari jumlah penjualan dan Rp 837,38 miliar atau 70.66 dari jumlah penjualan. In 2010 and 2009, total sales to related parties amounted to Rp296.78 billion or 20.74 of total sales and Rp 837.38 billion or 70.66 of total sales, respectively. Rincian penjualan produk utama dan pendapatan jasa titip olah kepada pihak hubungan istimewa yang memiliki saldo diatas Rp1 miliar sebelum dieliminasi adalah sebagai berikut: The details of main product sales and toll fee revenue to related parties, which amounted to above Rp1 billion before elimination were as follows: 2010 2009 Penjualan produk utama: Main product sales: Perusahaan 148.781.804 440.436.334 The Company PT Agro Mitra Madani 99.701.435 138.812.599 PT Agro Mitra Madani PT Nibung Arthamulia 30.456.286 62.529.176 PT Nibung Arthamulia PT Huma Indah Mekar 15.706.152 86.337.495 PT Huma Indah Mekar PT Sumbertama Nusapertiwi - 107.272.300 PT Sumbertama Nusapertiwi Pendapatan Jasa titip olah: Toll fee: PT Agrowiyana 2.132.768 - PT Agrowiyana PT Agro Mitra Madani - 1.995.600 PT Agro Mitra Madani Jumlah 296.778.445 837.383.504 Total PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended June 30, 2009 Expressed in Thousand Rupiah, unless otherwise stated 66 29. BEBAN POKOK PENJUALAN 29. COST OF GOODS SOLD Rincian beban pokok penjualan adalah sebagai berikut: The details of the cost of goods sold were as follows: 2010 2009 Beban Pokok Penjualan: Cost of good sold: Beban produksi: Production cost: Biaya bahan baku 422.173.655 388.518.465 Raw materials Biaya pengolahan 275.965.752 191.285.319 Processing cost Penyusutan Catatan 12 84.722.282 37.974.664 Depreciation Note 12 Gaji, upah dan kesejahteraan Salary, wages and karyawan 41.532.009 8.385.967 fringe benefits Lain-lain 18.582.956 13.008.678 Others Jumlah 842.976.654 639.173.093 Total Persediaan bahan baku Raw materials Awal 6.430.343 21.293.077 Beginning Akhir 16.057.893 16.379.320 Ending Produk dalam proses Work in process Awal 5.823.802 8.310.825 Beginning Akhir 6.029.515 2.987.968 Ending Persediaan produk jadi Finished goods Awal 49.970.204 61.832.409 Beginning Akhir 90.251.852 60.615.059 Ending Pembelian barang jadi dari Purchases of finished goods from pihak ketiga 185.316.509 219.151.254 third parties Jumlah sebelum eliminasi 1.003.472.223 869.778.311 Total before elimination Eliminasi 297.403.114 143.179.994 Elimination Jumlah setelah eliminasi 680.775.138 726.598.317 Total after elimination Pada tanggal 30 Juni 2010 dan 2009, jumlah pembelian dari dan jasa titip olah pihak hubungan istimewa adalah sebesar Rp2.13 miliar 0,29 dari jumlah pembelian dan Rp1,07 miliar 0,42 dari jumlah pembelian. As of June 30, 2010 and 2009, total purchases from and toll fee to related parties amounted to Rp1.06 billion 0.77 of total purchases and Rp 1.07 billion 0.42 of total purchases, respectively. 30. BEBAN USAHA

30. OPERATING EXPENSES

Rincian beban usaha adalah sebagai berikut: The details of operating expenses were as follows: 2010 2009 Beban Penjualan: Selling Expenses: Bongkar muat dan pelabuhan 14.491.700 8.831.436 Docking and loading Komisi penjualan dan beban bank 4.640.673 412.834 Sales and bank commissions Lain-lain 1.238.997 2.221.120 Others Beban penjualan 20.371.370 11.465.390 Selling Expenses