UTANG USAHA lanjutan TRADE PAYABLES continued

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 31 Desember 2012 Dan 2011 Dengan Angka Perbandingan 1 Januari 201131 Desember 2010 Dan Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued December 31, 2012 And 2011 With Comparative Figure January 1, 2011December 31, 2010 And The Years Ended December 31, 2012 And 2011 Expressed in Rupiah, unless otherwise stated 118 26. PERPAJAKAN lanjutan 26. TAXATION continued

d. Rekonsiliasi pajak penghasilan badan

konsolidasian lanjutan d. Reconciliation of the consolidated corporate income tax continued 2012 2011 Taksiran laba rugi Estimated fiscal losses fiskal sebelum kompensasi income before fiscal losses rugi fiskal tahun sebelumnya 119.375.720.963 22.129.413.729 compensation of the previous years Akumulasi rugi fiskal tahun Accumulated fiscal losses of sebelumnya 135.863.464.943 157.992.878.672 the previous years Akumulasi rugi Accumulated fiscal losses fiskal akhir tahun 255.239.185.906 135.863.464.943 at the end of the year

e. Manfaat beban pajak tangguhan

e. Deferred tax benefit expense

Perhitungan taksiran manfaat beban pajak penghasilan tangguhan adalah sebagai berikut: Calculation of provision for deferred tax benefit expense is as follows: 2012 2011 Entitas Induk: The Company: Rugi fiskal 29.843.930.242 5.532.353.432 Fiscal losses Penyusutan aset tetap 167.648.195 277.186.857 Depreciation of fixed asset Penyisihan pajak 50.932.712.900 - Provision of deferred tax 20.921.134.463 5.255.166.575 Entitas Anak: Subsidiaries: PT BakrieInfrastructure PT Bakrie Infrastructure konsolidasian - 49.885 consolidated PT Bakrie Nirwana Semesta PT Bakrie Nirwana Semesta konsolidasian 5.938.592.906 1.050.864.715 consolidated PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama konsolidasian 4.172.744.278 2.015.312.443 consolidated PT Bakrie Pangripta Loka PT Bakrie Pangripta Loka konsolidasian - 111.587.981 consolidated PT Bakrie Graha Investama PT Bakrie Graha Investama konsolidasian 148.758.083 740.734.354 consolidated Beban pajak tangguhan - bersih 19.006.527.752 2.818.085.905 Deferred tax expense - net PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 31 Desember 2012 Dan 2011 Dengan Angka Perbandingan 1 Januari 201131 Desember 2010 Dan Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued December 31, 2012 And 2011 With Comparative Figure January 1, 2011December 31, 2010 And The Years Ended December 31, 2012 And 2011 Expressed in Rupiah, unless otherwise stated 119 26. PERPAJAKAN lanjutan 26. TAXATION continued

f. Aset liabilitas pajak tangguhan

f. Deferred tax asset liabilities

Akun ini terdiri dari: This account consists of: 1 Januari 2011 31 Desember 2010 31 Desember 2012 31 Desember 2011 January 1, 2011 December 31, 2012 December 31, 2011 December 31, 2010 Aset pajak tangguhan: Deferred tax assets: Entitas Induk the Company Akumulasi rugi fiskal 63.809.796.478 33.965.866.236 39.498.219.668 Accumulated fiscal losses Accumulated temporary Akumulasi beda waktu 416.578.332 248.930.137 28.256.720 difference Penyisihan atas aset pajak Allowance for deferred tangguhan 63.809.796.478 12.877.083.578 12.877.083.578 tax asset 416.578.332 21.337.712.795 26.592.879.370 Entitas Anak: Subsidiaries: PT Graha Andrasentra PT Graha Andrasentra Propertindo Propertindo konsolidasian 2.434.163.322 2.434.163.322 2.434.163.322 consolidated PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama konsolidasian 2.264.554.562 5.827.004.242 3.811.691.799 consolidated PT Bakrie Nirwana Semesta PT Bakrie Nirwana Semesta konsolidasian 2.035.440.922 6.552.923.801 8.834.611.630 consolidated PT Bakrie Infrastructure PT Bakrie Infrastructure konsolidasian 9.855.124 93.414.222.451 22.730.004.765 consolidated PT Krakatau Lampung PT Krakatau Lampung Tourism Tourism Development 1.418.049.520 1.418.049.520 1.418.049.520 Development PT Villa Del Sol 1.074.107.385 1.074.107.385 1.074.107.385 PT Villa Del Sol PT Bakrie Pangripta Loka PT Bakrie Pangripta Loka konsolidasian - 610.294.603 498.706.621 consolidated PT Citra Saudara PT Citra Saudara Abadi 493.707.241 493.707.241 493.707.241 Abadi PT Bakrie Graha Investama PT Bakrie Graha Investama konsolidasian 148.758.084 - - consolidated Jumlah aset pajak tangguhan 10.295.214.492 133.162.185.360 67.887.921.653 Total deferred tax assets Liabilitas pajak tangguhan: Deferred tax liabilities: Entitas Anak: Subsidiaries: PT Bakrie Nirwana Semesta PT Bakrie Nirwana Semesta konsolidasian 7.506.512.226 16.531.692.067 21.527.495.601 consolidated PT Bakrie Graha Investama PT Bakrie Graha Investama konsolidasian - - 314.554.063 consolidated Jumlah liabilitas pajak tangguhan 7.506.512.226 16.531.692.067 21.842.049.664 Total deferred tax liabilities Aset liabilitas pajak tangguhan - Deferred tax assets bersih 2.788.702.266 116.630.493.293 46.045.871.989 liabilities - net