Hutang pajak Tax payables

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 75

34. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK YANG MEMPUNYAI

HUBUNGAN ISTIMEWA 34. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Dalam kegiatan usaha normal, Perusahaan dan Anak perusahaan melakukan transaksi dengan pihak-pihak yang mempunyai hubungan istimewa. Transaksi-transaksi tersebut adalah sebagai berikut: The Company and Subsidiaries, in their regular conduct of business, have engaged in transactions with related parties. These transactions are as follows: a. Piutang usaha Catatan 6: a. Trade receivables Note 6: 2009 2008 Dolar Amerika Serikat - United States Dollar- PT Bakrie Rubber Industry 24.000.000 24.000.000 PT Bakrie Rubber Industry Dikurangi penyisihan Less allowance for piutang ragu-ragu 24.000.000 24.000.000 doubtful accounts Bersih - - Net Persentase Terhadap Jumlah Aset Percentage to Total Assets 2009 2008 PT Bakrie Rubber Industry 0,473 0,511 PT Bakrie Rubber Industry Penyisihan piutang ragu-ragu 0,473 0,511 Allowance for doubtful accounts Bersih - - Net Piutang dari PT Bakrie Rubber Industry merupakan bungadenda atas keterlambatan pelunasan dari piutang usaha yang telah jatuh tempo, pengeluaran dana untuk membiayai operasinya dan penggantian biaya. Sejak tahun 1999 piutang usaha yang sudah jatuh tempo tidak lagi dikenakan bunga. Receivable from PT Bakrie Rubber Industry represents interestpenalty from past-due trade receivables, advances to finance its operations and reimbursement of expenses. No interest has been charged since 1999. b. Piutang lain-lain: b. Other receivables: 2009 2008 Agri Resources B.V. 77.895.968 - Agri Resources B.V. Pinjaman karyawan 3.780.051 6.644.469 Loans to employees Jumlah 81.676.019 6.644.469 Total Persentase Terhadap Jumlah Kewajiban Percentage to Total Liabilities 2009 2008 Agri Resources B.V. 1,536 - Agri Resources B.V. Piutang karyawan 0,075 0,141 Loans to employees Jumlah 1,611 0,141 Total PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 76

34. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK YANG MEMPUNYAI

HUBUNGAN ISTIMEWA Lanjutan

34. BALANCES AND TRANSACTIONS WITH RELATED

PARTIES Continued Piutang kepada Agri Resources B.V. merupakan pinjaman sehubungan dengan perjanjian manajemen pada tanggal 26 Juni 2007 Catatan 36i Receivables from Agri Resources B.V. represents receivable regarding the management agreement dated June 26, 2007 Note 36i Perusahaan dan Anak perusahaan memberikan pinjaman tanpa bunga kepada direksi dan karyawan. Pinjaman ini akan dilunasi melalui pemotongan gaji setiap bulan. The Company and Subsidiaries granted non- interest bearing loans to their directors and employees. The loans will be collected through monthly salary deduction.

c. Piutang pihak yang mempunyai hubungan istimewa:

c. Due from related parties:

2009 2008 PT Bakrie Sentosa Persada 238.711.669 108.337.522 PT Bakrie Sentosa Persada PT Menthobi Mitra Lestari 17.004.744 16.873.755 PT Menthobi Mitra Lestari Koperasi karyawan 9.520.585 12.918.058 Employee cooperative PT Bakrie Rubber Industry 2.991.629 2.991.629 PT Bakrie Rubber Industry PT Menthobi Makmur Lestari 4.000 62.473.003 PT Menthobi Makmur Lestari PT Era Mitra Agro Lestari - 11.387.283 PT Era Mitra Agro Lestari PT Jambi Agrowijaya - 7.111.695 PT Jambi Agrowijaya PT Multrada Multi Maju - 5.246.341 PT Multrada Multi Maju PT Trimitra Sumber Perkasa - 3.758.222 PT Trimitra Sumber Perkasa PT Padang Bolak Jaya - 2.892.114 PT Padang Bolak Jaya PT Perjapin Prima - 1.389.260 PT Perjapin Prima Lain-lain masing-masing Others each below dibawah Rp1 miliar 1.389.081 834.706 Rp1 billion Jumlah 269.621.708 236.213.588 Total Dikurangi penyisihan Less allowance for doubtful piutang ragu-ragu 3.149.362 2.991.629 accounts Bersih 266.472.346 233.221.959 Net Persentase Terhadap Jumlah Aset Percentage to Total Assets 2009 2008 PT Bakrie Sentosa Persada 4,707 2,305 PT Bakrie Sentosa Persada PT Menthobi Mitra Lestari 0,335 0,359 PT Menthobi Mitra Lestari Koperasi karyawan 0,188 0,275 Employee cooperative PT Bakrie Rubber Industry 0,059 0,064 PT Bakrie Rubber Industry PT Menthobi Makmur Lestari - 1,329 PT Menthobi Makmur Lestari PT Era Mitra Agro Lestari - 0,242 PT Era Mitra Agro Lestari PT Jambi Agrowijaya - 0,151 PT Jambi Agrowijaya PT Multrada Multi Maju - 0,112 PT Multrada Multi Maju PT Trimitra Sumber Perkasa - 0,080 PT Trimitra Sumber Perkasa PT Padang Bolak Jaya - 0,062 PT Padang Bolak Jaya PT Perjapin Prima - 0,030 PT Perjapin Prima Lain-lain 0,027 0,018 Others Penyisihan piutang ragu-ragu 0,062 0,064 Allowance for doubtful accounts Bersih 5,254 4,963 Net