UANG MUKA PEMBIAYAAN BANK PROYEK PERKEBUNAN PLASMA ADVANCES BANK FINANCING FOR PLASMA PLANTATIONS TANAMAN PERKEBUNAN ASET TETAP FIXED ASSETS

are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 30 Juni 2010 dan 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended June 30, 2010 and 2009 Expressed in thousands of Rupiah, unless otherwise stated 29

6. UANG MUKA PEMBIAYAAN BANK PROYEK PERKEBUNAN PLASMA

6. ADVANCES BANK FINANCING FOR PLASMA PLANTATIONS

2010 2009 Pembiayaan bank Bank financing Saldo awal 4.301.309 6.684.157 Beginning balance Penambahan Addition Penerimaan dana Plasma dari Bank 21.800.000 1.771.791 Proceed for Plasma from Banks Deduction Deduction Konversi kepada Plasma 21.800.000 - Conversion to Plasma Saldo akhir 4.301.309 8.455.948 Bersih 60.786.075 45.094.186 Net Uang muka perkebunan Plasma Advances for Plasma plantations Mutiara Bunda Jaya dan Telaga Hikmah mengembangkan masing-masing 1.218 hektar dan 3.128 hektar perkebunan kelapa sawit Plasma di sekitar lahan perkebunan Inti. Mutiara Bunda Jaya and Telaga Hikmah developed 1,218 hectares and 3,128 hectares, respectively of Plasma oil palm plantations in the vicinity of the Inti plantation area. Pembiayaan Bank Bank Financing PT Bank Rakyat Indonesia Persero Tbk “BRI” PT Bank Rakyat Indonesia Persero Tbk “BRI” Telaga Hikmah Telaga Hikmah Pada bulan April 2010, BRI memberikan pinjaman Plasma sebesar Rp 21.800.000. Sesuai dengan perjanjian pinjaman, Telaga Hikmah bertindak sebagai penjamin “avalist” sampai seluruh kewajiban petani Plasma kepada BRI dilunasi Catatan 25a. In April 2010, BRI agreed to grant the Plasma loan amounting to Rp 21,800,000. In accordance with the loan agreement, Telaga Hikmah acts as a guarantor “avalist” until all Plasma’s liabilities to BRI are fully repaid Note 25a. are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 30 Juni 2010 dan 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended June 30, 2010 and 2009 Expressed in thousands of Rupiah, unless otherwise stated 30

7. TANAMAN PERKEBUNAN

7. PLANTATION ASSETS

Tanaman perkebunan dibedakan menjadi tanaman menghasilkan dan tanaman belum menghasilkan. Plantation assets are classified as mature and immature plantations.

a. Tanaman menghasilkan

a. Mature plantations

2010 2010 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending Balance Additions Deduction Balance Nilai perolehan Cost Tanaman sawit 668.702.334 71.566.094 - 740.268.428 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Jumlah 669.724.894 71.566.094 - 741.290.988 Total Akumulasi amortisasi Accumulated amortization Tanaman sawit 218.653.200 21.136.084 - 239.789.284 Oil palm plantations Tanaman karet 460.152 25.564 - 485.716 Rubber plantations Jumlah 219.113.352 21.161.648 - 240.275.000 Total Nilai buku bersih 450.611.542 501.015.988 Net book value 2009 2009 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending Balance Additions Deduction Balance Nilai perolehan Cost Tanaman sawit 654.340.622 14.361.712 - 668.702.334 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Jumlah 655.363.182 14.361.712 - 669.724.894 Total Akumulasi amortisasi Accumulated amortization Tanaman sawit 177.249.622 20.332.692 - 197.582.314 Oil palm plantations Tanaman karet 409.024 25.564 - 434.588 Rubber plantations Jumlah 177.658.646 20.358.256 - 198.016.902 Total Nilai buku bersih 477.704.536 471.707.992 Net book value Sungai Rangit memiliki tanaman kemitraan dengan nilai tercatat sebesar Rp32.431.525 dan Rp34.266.868 1.809 hektar pada tanggal 30 Juni 2010 dan 2009 Catatan 25b. Sungai Rangit has partnership plantation with carrying value of Rp32,431,25 and Rp34,266,868 1,809 hectares as of June 30, 2010 and 2009, respectively Note 25b. Rincian tanaman menghasilkan menurut lokasi operasi perusahaan adalah sebagai berikut: Details mature plantations based on the Company’s operation location as follows: 2010 2009 dalam hektarin hectares Sumatera 20.212 18.635 Sumatera Kalimantan 13.272 12.604 Kalimantan Jumlah 33.484 31.239 Total are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 30 Juni 2010 dan 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended June 30, 2010 and 2009 Expressed in thousands of Rupiah, unless otherwise stated 31 7. TANAMAN PERKEBUNAN lanjutan 7. PLANTATION ASSETS continued0 b. Tanaman belum menghasilkan b. Immature plantations Tanaman belum menghasilkan merupakan akumulasi biaya yang terjadi di Grup sehubungan dengan pengembangan perkebunan kelapa sawit dan karet perkebunan Inti, seperti pembersihan lahan, penanaman, pemupukan dan kegiatan- kegiatan pemeliharaan lainnya sampai lahan perkebunan kelapa sawit dan karet tersebut sudah menghasilkan Catatan 2f. The immature plantations represent the accumulated costs incurred relating to the development of the Group’s oil palm and rubber plantations Inti plantations such as land clearing, planting, fertilizing, and other maintenance activities until the oil palm and rubber areas are considered mature Note 2f. Mutasi tanaman belum menghasilkan adalah sebagai berikut: The movement of immature plantations is as follows: 2010 2009 Saldo awal 355.850.727 256.664.173 Beginning balance Biaya pengembangan 113.914.369 37.096.473 Development costs Dialihkan ke tanaman menghasilkan Transferred to mature plantations Catatan 7a 71.566.094 14.361.712 Note 7a Saldo akhir 398.199.002 279.398.934 Ending balance Rincian tanaman belum menghasilkan menurut lokasi operasi perusahaan adalah sebagai berikut: Details of immature plantations based on the Company’s location of operations are as follows: 2010 2009 dalam hektarin hectares Sumatera 16.997 13.213 Sumatera Kalimantan 9.410 7.320 Kalimantan Jumlah 26.407 20.533 Total Tanaman perkebunan tertentu Grup digunakan sebagai jaminan atas pinjaman bank Catatan 14. Certain Group’s plantation assets are pledged as collateral for bank loan facilities Note 14. are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 30 Juni 2010 dan 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended June 30, 2010 and 2009 Expressed in thousands of Rupiah, unless otherwise stated 32

8. ASET TETAP

8. FIXED ASSETS

2010 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai tercatat: Cost: Tanah 81.638.236 3.384.032 - - 85.022.268 Land Bangunan 160.819.177 488.501 40.252 7.627.339 168.894.765 Buildings Prasarana 45.184.079 418.948 - 5.720.895 51.323.922 Infrastructures Mesin dan peralatan 389.021.870 1.979.185 101.154 70.974.757 461.874.658 Machinery and equipments Tangki penyimpanan 10.839.347 29.027 - 1.938.895 12.807.269 Storage tanks Kendaraan dan alat-alat berat 94.277.281 11.379.960 835.825 557.409 105.378.825 Vehicles and heavy equipments Peralatan kantor 24.628.750 1.857.506 245.118 701.378 26.942.516 Office equipments Aset dalam penyelesaian 135.869.848 39.200.388 - 87.520.673 87.549.563 Construction in progress Jumlah 942.278.588 58.737.547 1.222.349 - 999.793.786 Total Akumulasi penyusutan: Accumulated depreciation: Bangunan 50.898.468 4.167.140 26.835 - 55.038.773 Buildings Prasarana 13.632.816 1.196.421 - - 14.829.237 Infrastructures Mesin dan peralatan 202.737.699 17.052.957 100.000 - 219.690.656 Machinery and equipments Tangki penyimpanan 8.158.910 369.304 - - 8.528.214 Storage tanks Kendaraan dan alat-alat berat 56.062.184 4.674.404 785.924 - 59.950.664 Vehicles and heavy equipments Peralatan kantor 12.443.216 2.129.052 94.901 - 14.477.367 Office equipments Jumlah 343.933.293 29.589.278 1.007.660 - 372.514.911 Total Nilai buku 598.345.295 627.278.875 Book value Penyisihan penurunan nilai Allowance for impairment aset tetap 7.442.177 - - - 7.442.177 of fixed assets Nilai buku bersih 590.903.118 619.836.698 Net book value 2009 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai tercatat: Cost: Tanah 71.715.382 7.362.410 - - 79.077.792 Land Bangunan 150.334.699 399.057 136.080 3.015.860 153.613.536 Buildings Prasarana 40.673.062 111.824 - 1.264.620 42.049.506 Infrastructures Mesin dan peralatan 356.278.506 1.161.959 2.993 3.087.919 360.525.391 Machinery and equipments Tangki penyimpanan 10.793.810 - 237.000 - 10.556.810 Storage tanks Kendaraan dan alat-alat berat 103.274.737 539.294 60.000 1.665.975 105.420.006 Vehicles and heavy equipments Peralatan kantor 17.925.793 1.041.887 2.820 1.262.573 20.227.433 Office equipments Aset dalam penyelesaian 48.832.572 81.400.630 - 10.296.947 119.936.255 Construction in progress Jumlah 799.828.561 92.017.061 438.893 - 891.406.729 Total Akumulasi penyusutan: Accumulated depreciation: Bangunan 43.123.965 3.827.836 65.205 - 46.886.596 Buildings Prasarana 11.472.227 1.063.309 - - 12.535.536 Infrastructures Mesin dan peralatan 177.486.249 12.398.727 94 - 189.884.882 Machinery and equipments Tangki penyimpanan 7.875.325 331.556 95.781 - 8.111.100 Storage tanks Kendaraan dan alat-alat berat 57.870.215 5.334.246 60.000 - 63.144.461 Vehicles and heavy equipments Peralatan kantor 8.662.043 1.591.526 1.500 - 10.252.069 Office equipments Jumlah 306.490.024 24.547.200 222.580 - 330.814.644 Total Nilai buku 493.338.537 560.592.085 Book value Penyisihan penurunan nilai Allowance for impairment aset tetap 7.442.177 - - - 7.442.177 of fixed assets Nilai buku bersih 485.896.360 553.149.908 Net book value are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 30 Juni 2010 dan 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended June 30, 2010 and 2009 Expressed in thousands of Rupiah, unless otherwise stated 33

8. ASET TETAP