Hutang Obligasi Bonds payable

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 27

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AKUNTANSI PENTING Lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued Beban yang terkait dengan penerbitan obligasi dikurangkan dari penerimaan obligasi tersebut. Selisih antara jumlah penerimaan dengan nilai nominal obligasi diakui sebagai premi atau diskonto yang diamortisasi selama jangka waktu obligasi. Cost incurred in connection with the issuance of bonds are deducted from the proceeds thereof. The difference between the net proceeds and the nominal value of the bonds is recognized as premium or discount that is amortized over the term of the bonds. v. Beban Emisi Saham v. Stock Issuance Costs Berdasarkan Keputusan Bapepam tanggal 13 Maret 2000 No. KEP-06PM2000, semua beban yang terjadi sehubungan dengan Penawaran Umum Perdana dan Penawaran Umum Terbatas disajikan sebagai “Tambahan Modal Disetor” pada akun ekuitas. Based on the Bapepam’s Decision Letter No. KEP-06PM2000 dated March 13, 2000, all costs incurred in relation to Initial Public Offering and Rights Issue are presented as “Additional Paid-in Capital” in equity. w. Saham Beredar Yang Diperoleh Kembali w. Treasury Shares Saham beredar yang diperoleh kembali dicatat menggunakan metode biaya dan disajikan sebagai pengurang modal. Treasury shares are recorded using the cost method and presented as a deduction to equity. x. Pengakuan Pendapatan dan Beban x. Revenue and Expense Recognition Pendapatan dari penjualan ekspor diakui pada saat penyerahan barang di atas kapal di pelabuhan pengiriman. Pendapatan dari penjualan domestik diakui pada saat penyerahan barang kepada pelanggan. Beban diakui pada saat terjadinya accrual basis. Revenues from export sales are recognized when the goods are shipped. Revenues from domestic sales are recognized when the goods are delivered to the customers. Expenses are recognized when incurred accrual basis.

y. Transaksi dan Saldo dalam Mata Uang Asing

y. Foreign Currency Transactions and Balances

Transaksi dalam mata uang selain Rupiah dicatat berdasarkan kurs yang berlaku pada tanggal transaksi. Transactions in currencies other than Rupiah are recorded at the prevailing rates of exchange in effect on the date of the transactions. Pada tanggal neraca, seluruh aset dan kewajiban moneter dalam mata uang asing dijabarkan ke dalam Rupiah dengan menggunakan kurs tengah yang ditetapkan oleh Bank Indonesia pada tanggal tersebut. Laba atau rugi selisih kurs yang timbul diakui pada laporan laba rugi konsolidasian tahun berjalan. As of balance sheet date, all foreign currency monetary assets and liabilities are translated at the middle exchange rates quoted by Bank Indonesia on that date. The resulting net foreign exchange gains or losses are recognized in current year’s consolidated statements of income. 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 28

2. IKHTISAR KEBIJAKAN