PERSEDIAAN INVENTORIES SGRO Laporan Tahunan (Annual Report) 2013

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 57 11. TANAMAN PERKEBUNAN lanjutan 11. PLANTATION ASSETS continued b. Tanaman belum menghasilkan b. Immature plantations 31 Desember 2013 31 Desember 2012 December 31, 2013 December 31, 2012 Saldo awal 635.666.197 664.458.293 Beginning balance Biaya pengembangan dan bibitan 286.418.398 303.135.461 Development costs and nursery Dialihkan ke tanaman menghasilkan Transferred to mature plantations Catatan 11a 154.843.093 331.927.557 Note 11a Dialihkan ke perkebunan Plasma 24.490.784 - Transferred to Plasma plantations Saldo akhir 742.750.718 635.666.197 Ending balance Kapitalisasi biaya pinjaman ke tanaman belum menghasilkan sebesar Rp35.488.002 dan Rp14.356.631 masing-masing untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2013 dan 2012. The borrowing costs capitalized into immature plantations are Rp35,488,002 and Rp14,356,631 for the years ended December 31, 2013 and 2012, respectively. Pada tanggal 31 Desember 2013, tanaman belum menghasilkan dan tanaman menghasilkan dengan nilai tercatat - neto sebesar Rp946.253.098 2012: Rp891.303.102, digunakan sebagai jaminan atas pinjaman bank Catatan 20. As of December 31, 2013, immature and mature plantations with net carrying amounts of Rp946,253,098 2012: Rp891,303,102 are pledged as collateral for bank loan facilities Note 20. c. Hutan tanaman industri siap panen c. Mature industrial timber and non-timber plantations Tahun yang berakhir pada 31 Desember 2013 Year ended December 31, 2013 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Addition Deduction balance Nilai perolehan 71.065.787 - - 71.065.787 Cost Akumulasi amortisasi 6.724.653 3.103.686 - 9.828.339 Accumulated amortization Nilai buku neto 64.341.134 61.237.448 Net book value Tahun yang berakhir pada 31 Desember 2012 Year ended December 31, 2012 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Addition Deduction balance Nilai perolehan 71.065.787 - - 71.065.787 Cost Akumulasi amortisasi 3.620.967 3.103.686 - 6.724.653 Accumulated amortization Nilai buku neto 67.444.820 64.341.134 Net book value Beban amortisasi untuk tahun yang berakhir pada tanggal 31 Desember 2013 sebesar Rp3.103.686 2012: Rp3.103.686 dibebankan seluruhnya ke beban pokok penjualan Catatan 25. Amortization expenses for the year ended December 31, 2013 amounted to Rp3,103,686 2012: Rp3,103,686 were all charged to cost of sales Note 25. are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 58 11. TANAMAN PERKEBUNAN lanjutan 11. PLANTATION ASSETS continued

d. Hutan tanaman

industri dalam pengembangan d. Industrial timber and non-timber plantations under development stage 31 Desember 2013 31 Desember 2012 December 31, 2013 December 31, 2012 Saldo awal 146.710.024 90.705.351 Beginning balance Biaya pengembangan 121.859.344 56.004.673 Development cost Saldo akhir 268.569.368 146.710.024 Ending balance Kapitalisasi biaya pinjaman ke hutan tanaman industri dalam pengembangan sebesar Rp7.225.918 untuk tahun yang berakhir pada tanggal 31 Desember 2013 2012: Rp10.253.328. The borrowing costs capitalized into industrial timber and non-timber plantations under development stage are Rp7,225,918 for the years ended December 31, 2013 2012: Rp10,253,328. 12. ASET TETAP 12. FIXED ASSETS Tahun yang berakhir pada 31 Desember 2013 Year ended December 31, 2013 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan Cost Tanah 216.455.789 29.794.690 - - 246.250.479 Land Bangunan 438.138.259 7.574.185 143.101 29.492.881 475.062.224 Buildings Prasarana 171.243.753 3.840.820 - 20.914.502 195.999.075 Infrastructures Mesin dan peralatan 752.752.288 29.198.543 1.852.059 3.430.369 783.529.141 Machinery and equipment Tangki penyimpanan 18.531.491 258.185 - - 18.789.676 Storage tanks Kendaraan dan alat-alat berat 209.975.799 16.580.728 3.049.499 - 223.507.028 Vehicles and heavy equipment Peralatan kantor 53.112.050 9.058.542 5.475 - 62.165.117 Office equipment Aset dalam penyelesaian 93.207.426 102.535.621 - 53.837.752 141.905.295 Construction in progress Total nilai perolehan 1.953.416.855 198.841.314 5.050.134 - 2.147.208.035 Total cost Akumulasi penyusutan Accumulated depreciation Bangunan 89.164.273 25.012.129 36.372 - 114.140.030 Buildings Prasarana 21.990.284 9.254.328 - - 31.244.612 Infrastructures Mesin dan peralatan 363.522.926 71.216.007 1.663.791 - 433.075.142 Machinery and equipment Tangki penyimpanan 10.795.926 597.831 - - 11.393.757 Storage tanks Kendaraan dan alat-alat berat 91.260.000 21.134.861 2.617.004 - 109.777.857 Vehicles and heavy equipment Peralatan kantor 30.566.323 8.663.020 5.475 - 39.223.868 Office equipment Total akumulasi penyusutan 607.299.732 135.878.176 4.322.642 - 738.855.266 Total accumulated depreciation Nilai tercatat 1.346.117.123 1.408.352.769 Carrying value Penyisihan penurunan nilai Allowance for impairment aset tetap 7.442.177 - - - 7.442.177 of fixed assets Nilai tercatat neto 1.338.674.946 1.400.910.592 Net carrying value Saldo dari entitas anak pada tanggal akuisisi sebesar Rp7.425.145Balance from subsidiaries at acquisition date amounting to Rp7,425,145 \