BEBAN POKOK PENJUALAN Lanjutan COST OF GOODS SOLD Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 91 32. PERPAJAKAN Lanjutan 32. TAXATION Continued Manfaat Akuisisi 1 Januari beban Entitas Anak 31 Desember January 1 Benefits Acquisition of December 31 2013 expenses Subsidiaries 2013 Rugi fiskal 33.837.165 151.705.174 - 185.542.339 Tax loss Penyisihan atas investasi entitas asosiasi yang Allowance for unrecoverable tidak dapat dipulihkan 102.271 - - 102.271 investment in associates Liabilitas imbalan kerja karyawan 2.602.828 2.559.691 5.162.519 Employee benefits obligation Penyisihan kerugian Allowance for impairment penurunan nilai 7.351.935 76.316.887 83.668.822 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 18.338.538 771.401 - 17.567.137 of non-financial assets Aset pajak tangguhan The Company’s deferred tax Perusahaan – Neto 27.711.853 231.353.153 - 259.065.006 assets– Net Liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 29.578.216 25.355.620 - 4.222.596 Iiabilities Total liabilitas pajak tangguhan 29.578.216 256.708.773 - 4.222.596 Total deferred tax liabilities Aset liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 62.995.639 400.740.243 - 337.744.604 assets liabilities Aset pajak tangguhan dari Deferred tax assets of Entitas Anak yang diakuisisi 312.929.383 - 33.480.582 346.409.965 Subsidiaries acquired Total aset pajak tangguhan 277.645.597 632.093.396 33.480.582 943.219.575 Total deferred tax assets Neto 248.067.381 888.802.169 33.480.582 938.996.979 Net Manfaat Akuisisi 1 Januari beban Entitas Anak 31 Desember January 1 Benefits Acquisition of December 31 2012 expenses Subsidiaries 2012 Rugi fiskal - 33.837.165 - 33.837.165 Tax loss Penyisihan atas investasi entitas asosiasi yang Allowance for unrecoverable tidak dapat dipulihkan 102.271 - - 102.271 investment in associates Liabilitas imbalan kerja karyawan 594.465 2.008.363 - 2.602.828 Employee benefits obligation Penyisihan kerugian Allowance for impairment penurunan nilai 7.351.935 - - 7.351.935 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 19.528.040 1.189.502 - 18.338.538 of non-financial assets Aset pajak tangguhan The Company’s deferred tax Perusahaan – Neto 9.323.177 37.035.030 - 27.711.853 assets– Net Liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 31.878.218 2.300.002 - 29.578.216 Iiabilities Total liabilitas pajak tangguhan 41.201.395 39.335.032 - 29.578.216 Total deferred tax liabilities Aset liabilitas pajak tangguhan Subsidiaries’ deferred tax Entitas Anak 132.830.445 69.834.806 - 62.995.639 assets liabilities Aset pajak tangguhan dari Deferred tax assets of Entitas Anak yang diakuisisi 299.788.380 - 13.141.003 312.929.383 Subsidiaries acquired Total aset pajak tangguhan 166.957.935 69.834.806 13.141.003 277.645.597 Total deferred tax assets Neto 125.756.540 109.169.838 13.141.003 248.067.381 Net SIP dan DAP, Entitas Anak, tidak mengakui aset pajak tangguhan yang berasal dari cadangan rugi penurunan nilai aset tetap sebesar Rp161,00 miliar oleh karena tidak terdapat kepastian bahwa jumlah tersebut dapat dipulihkan. SIP and DAP, Subsidiaries, did not recognize deferred tax assets on allowance for impairment losses on fixed assets amounting to Rp161.00 billion since there is no certainty of its recoverability.