BEBAN POKOK PENJUALAN COST OF GOODS SOLD OPERATING EXPENSES

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 67 30. BEBAN USAHA Lanjutan 30. OPERATING EXPENSES Continued 2010 2009 Beban Umum dan General and Administrative Administrasi: Expenses: Gaji dan tunjangan lainnya 36.667.307 28.905.687 Salaries and fringe benefits Jasa profesional 7.447.768 3.613.927 Professional fees Perjalanan dinas 4.240.064 4.185.395 Traveling Beban iuran dana pensiun 5.118.788 1.071.559 Pension contribution expense Biaya alokasi kantor pusat 1.095.817 286.614 Allocation from head office Sewa 4.285.362 3.626.679 Rental Komunikasi 3.563.687 3.259.821 Communication Pajak 2,212,949 2.054.390 Taxes Jamuan 1.249.236 810.161 Representation Perbaikan dan reparasi 1.495.048 1.507.491 Maintenance and repairs Penyusutan Catatan 12 4.178.364 4.405.146 Depreciation Note 12 Keamanan 1.080.281 1.024.419 Security Perijinan dan retribusi 1.568.626 738.422 Licences and retributions Imbalan kerja karyawan 153.820 122.484 Employee retirement benefit Kantor 148.394 130.533 Office Beban administrasi lainnya masing-masing di bawah Other administrative expenses Rp1 miliar 26.757.855 7.379.323 each under Rp1 billion Sub-jumlah 101.263.365 63.122.051 Sub-total Beban umum yang dikapitalisasi ke tanaman General charges capitalized to belum menghasilkan 821.386 507.895 immature plantations Beban umum dan General and administrative administrasi - bersih 100.441.976 62.614.156 expenses - net Jumlah 120.813.346 74.079.546 Total 31. BEBAN BUNGA DAN KEUANGAN 31. INTEREST AND FINANCIAL EXPENSES Rincian beban bunga dan keuangan adalah sebagai berikut: The details of interest and financial expenses were as follows: 2010 2009 Hutang obligasi - Senior Notes 174.705.611 93.624.285 Bonds payable - Senior Notes RZB - Austria 11.272.131 17.571.985 RZB - Austria PT Bank CIMB Niaga Tbk 216.684 164.917 PT Bank CIMB Niaga Tbk Hutang sewa guna usaha 80.404 134.634 Lease Payable Lain-lain 26.631.692 9.603 Others Jumlah 212.906.522 111.505.424 Total 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 68 32. LAIN-LAIN-BERSIH 32. MISCELLANEOUS-NET Akun ini terdiri dari: This account consists of: 2010 2009 Amortisasi biaya penerbitan Amortization of Senior Notes Senior Notes Catatan 24 21.632.965 10.199.465 issuance cost Note 29 Jasa manajemen - 18.096.966 Management fee Lain-lain - bersih 5.511.312 2.738.369 Others - net Bersih 16.121.653 10.635.870 Net 33. PERPAJAKAN 33. TAXATION a. Pajak dibayar di muka a. Prepaid tax Pajak dibayar di muka terdiri dari Pajak Pertambahan Nilai PPN atas tagihan restitusi kepada Pemerintah Indonesia sehubungan dengan PPN Masukan yang dibayarkan Perusahaan dan Anak perusahaan dalam pembelian bahan impor maupun lokal yang diperlukan. Manajemen Perusahaan dan Anak perusahaan berkeyakinan bahwa PPN Masukan yang telah dibayarkan tersebut akan dapat ditagih kembali sehingga tidak perlu dibentuk penyisihannya Prepaid tax consists of Value Added Tax VAT refund claims to the Government of Indonesia in connection with VAT - In that as paid by the Company and its Subsidiaries in relation to imports and local purchases of materials and supplies. The management of the Company and its Subsidiaries believes that VAT - In is recoverable. b. Hutang pajak b. Tax payables Akun ini terdiri dari: This account consists of: 2010 2009 Pajak penghasilan: Income taxes: Pasal 21 1.702.338 371.492 Article 21 Pasal 22 218.599 93.012 Article 22 Pasal 23 - 4.486.720 Article 23 Pasal 25 50.500.794 2.760.774 Article 25 Pasal 26 76.101.376 5.533.842 Article 26 Pasal 29 69.524.608 52.093.804 Article 29 Pasal 4 2 35.090 50.261 Article 4 2 Pajak pertambahan nilai 3.943.396 14.029.888 Value added tax Pajak bumi dan bangunan 12.005.681 6.191.599 Land and buillding tax Retribusi pajak daerah Regional tax dan lainnya 14.245.228 694.793 and other taxes Jumlah 228.277.110 86.306.185 Total