SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS LABA BERSIH PER SAHAM

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 538 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated

20. INFORMASI MENGENAI PIHAK BERELASI

lanjutan

20. RELATED PARTY INFORMATION continued b.

Saldo signifikan dengan pihak berelasi b. Significant balances with related parties 2011 2010 Uang muka Advance British American Tobacco British American Tobacco Investments Limited 4,566 - Investments Limited Pakistan Tobacco Co Ltd 9,106 - Pakistan Tobacco Co Ltd 13,672 - Persentase terhadap As a percentage of total aset 0.21 0.00 total assets Akrual Accruals Jasa technical and advisory Technical and advisory services British American Tobacco British American Tobacco Investments Limited - 49,406 Investments Limited - 49,406 Royalti Royalty British American Tobacco British American Tobacco Holdings Limited 7,069 3,387 Holdings Limited British American Tobacco British American Tobacco Brands Inc - 3,332 Brands Inc British American Tobacco British American Tobacco Holdings International Holdings International Switzerland Limited - 2,698 Switzerland Limited 7,069 9,417 Internal recharges Internal recharges British American Tobacco British American Tobacco Holdings Limited 13,236 - Holdings Limited BAT ASPAC Service Centre BAT ASPAC Service Centre Sdn Bhd 11,185 1,777 Sdn Bhd British American Tobacco British American Tobacco Singapore Private Limited 4,928 2,306 Singapore Private Limited British American Tobacco British AmericanTobacco Asia-Pacific Region Limited 1,441 2,972 Asia-Pacific Region Limited Lain-lain masing-masing di bawah Rp 1.000 1,921 3,081 Others each below Rp 1,000 32,711 10,136 Total akrual 39,780 68,959 Total accruals Persentase terhadap As a percentage of total liabilitas 0.97 2.49 total liabilities PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 539 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated

20. INFORMASI MENGENAI PIHAK BERELASI

lanjutan

20. RELATED PARTY INFORMATION continued b.

Saldo signifikan dengan pihak berelasi lanjutan

b. Significant balances with related parties

continued 2011 2010 Utang usaha Trade payables PT Export Leaf Indonesia 40,964 5,256 PT Export Leaf Indonesia British American Tobacco British American Tobacco Marketing Singapore Marketing Singapore Private Limited 2,529 - Private Limited Lain-lain masing-masing di bawah Rp 1.000 231 - Others each below Rp 1,000 43,724 5,256 Persentase terhadap As a percentage of total liabilitas 1.07 0.19 total liabilities

c. Transaksi signifikan dengan pihak

berelasi c. Significant transaction with related parties 2011 2010 Pembelian tembakau dan Purchases of tobacco and bahan baku raw material PT Export Leaf Indonesia 255,063 75,858 PT Export Leaf Indonesia Pakistan Tobacco Co Ltd 26,558 - Pakistan Tobacco Co Ltd British American Tobacco British American Tobacco Marketing Singapore Marketing Singapore Private Limited 22,160 - Private Limited British American Tobacco British American Tobacco GLP Limited 20,183 12,245 GLP Limited British American Tobacco British American Tobacco Bangladesh Co. Ltd 6,518 - Bangladesh Co. Ltd B.A.T Far East Leaf Limited 4,748 - B.A.T Far East Leaf Limited Lain-lain masing-masing di bawah Rp 1.000 599 - Others each below Rp 1,000 335,829 88,103 Persentase terhadap beban As a percentage of pokok penjualan 4.33 1.27 cost of goods sold