TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 63 11. TANAMAN PERKEBUNAN Lanjutan 11. PLANTATIONS Continued b. Tanaman belum menghasilkan b. Immature plantations Saldo Saldo 1 Januari 31 Maret Balance as of Balance as of January 1, Penambahan Pengurangan March 31, 2015 Additions Deductions 2015 Biaya perolehan Acquisition costs Kelapa sawit 746.764.212 12.937.928 10.340.519 749.361.621 Palm oil Karet 385.530.299 9.435.716 18.293.302 376.672.713 Rubber Sub-total 1.132.294.511 22.373.644 28.633.821 1.126.034.334 Sub-total Penyisihan kerugian Allowance for penurunan nilai 31.323.628 - - 31.323.628 impairment losses Total 1.100.970.883 1.094.710.706 Total Saldo Saldo 1 Januari 31 Desember Balance as of Balance as of January 1, Penambahan Pengurangan December 31, 2014 Additions Deductions 2014 Biaya perolehan Acquisition costs Kelapa sawit 790.037.247 72.665.204 115.938.239 746.764.212 Palm oil Karet 359.930.476 48.744.930 23.145.107 385.530.299 Rubber Sub-total 1.149.967.723 121.410.134 139.083.346 1.132.294.511 Sub-total Penyisihan kerugian Allowance for penurunan nilai 59.089.782 - 27.766.154 31.323.628 impairment losses Total 1.090.877.941 1.100.970.883 Total Pada tahun 2014, tanaman belum menghasilkan sebesar Rp27,77 miliar telah dihapuskan oleh PT Citralaras Cipta Indonesia CCI, Entitas Anak. In 2014, immature plantations amounting to Rp27.77 billion were written-off by PT Citralaras Cipta Indonesia CCI, a Subsidiary. Penambahan biaya perolehan tanaman belum menghasilkan terdiri dari: Additions in acquisition cost of immature plantations consist of: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Perolehan selama periode berjalan 22.234.255 121.303.824 Acquisition during the period Kapitalisasi beban umum 139.389 106.310 Capitalization of general expense Total 22.373.644 121.410.134 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 64 11. TANAMAN PERKEBUNAN Lanjutan 11. PLANTATIONS Continued Mutasi pencadangan penyisihan kerugian penurunan nilai tanaman belum menghasilkan sebagai berikut: Movement in allowance for impairment losses on immature plantation is as follows: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Saldo awal 31.323.628 59.089.782 Beginning balance Penghapusan - 27.766.154 Write-off Saldo Akhir 31.323.628 31.323.628 Ending balance Pengurangan biaya perolehan tanaman belum menghasilkan terdiri dari: Deductions in acquisition cost of immature plantations consist of: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Reklasifikasi ke tanaman 28.633.821 111.317.192 Reclassifications to menghasilkan mature plantations Penghapusan - 27.766.154 Write-off Total 28.633.821 139.083.346 Total Pada tanggal 31 Maret 2015 dan 31 Desember 2014, tanaman belum menghasilkan tersebar di berbagai lokasi Perusahaan dan Entitas Anak, sebagai berikut: As of March 31, 2015 and 31 December 2014, immature plantations were spread over various operational locations of the Company and Subsidiaries, as follows: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Dalam Ha Dalam Ha In Ha In Ha Kalimantan Selatan 5.752 5.752 Kalimantan Selatan Kisaran – Sumatera Utara 4.210 4.178 Kisaran – Sumatera Utara Pasaman – Sumatera Barat 1.649 1.877 Pasaman – Sumatera Barat Jambi dan Lahat 1.590 2.520 Jambi and Lahat Arang-arang – Jambi 403 403 Arang-arang – Jambi Labuhan Batu – Sumatera Utara 352 365 Labuhan Batu – Sumatera Utara Ketahun – Bengkulu 351 933 Ketahun – Bengkulu Tulang Bawang Tengah – Lampung 228 - Tulang Bawang Tengah – Lampung Indrapura – Sumatera Barat 99 700 Indrapura – Sumatera Barat Bengkulu 5 47 Bengkulu Total 14.639 16.775 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 65 11. TANAMAN PERKEBUNAN Lanjutan 11. PLANTATIONS Continued Akun tanaman belum menghasilkan merupakan pembebanan biaya untuk pengembangan tanaman karet dan kelapa sawit yang mencakup biaya persiapan lahan, penanaman, pemupukan, pemeliharaan bibit dan beban keuangan. Immature plantations represent expenditures for the development of rubber and palm oil plantations, which include costs for field preparation, planting, fertilizing, seed maintenance and finance costs. Status tanah yang digunakan untuk menanam adalah Hak Guna Usaha “HGU” Catatan 1d. The land titles used for plantations are Land Rights “HGU” Note 1d. Perkebunan PT Sumbertama Nusapertiwi, Entitas Anak, digunakan sebagai jaminan atas pinjaman bank jangka pendek dan jangka panjang yang diperoleh dari PT Bank Capital Indonesia Tbk Catatan 17 dan 22. The plantations of PT Sumbertama Nusapertiwi, Subsidiary, were pledged as collateral for short-term bank loans and long-term loans obtained from PT Bank Capital Indonesia Tbk Notes 17 and 22. Pada tanggal 31 Maret 2015 dan 31 Desember 2014, perkebunan tidak diasuransikan terhadap risiko kerugian akibat kebakaran karena belum ada perusahaan asuransi yang dapat memberikan nilai pertanggungan yang wajar. As of March 31, 2015 and December 31, 2014, plantations are not covered by insurance against losses from fire, as there is no insurance company that is capable to provide sufficient coverage. Berdasarkan evaluasi manajemen Kelompok Usaha, tidak terdapat kejadian-kejadian atau perubahan- perubahan keadaan yang mengindikasikan adanya penurunan nilai tanaman menghasilkan Kelompok Usaha. Based on the evaluation of the Group’s management, there are no events or changes in circumstances that indicate impairment in the value of the Group’s mature plantations. 12. ASET TETAP 12. FIXED ASSETS Akun ini terdiri dari: This account consists of: Saldo Saldo 1 Januari 31 Maret Balance as of Balance as of January 1, Penambahan Pengurangan March 31, 2015 Additions Deductions 2015 Biaya perolehan Acquisition cost Pemilikan langsung Direct ownership Tanah 571.453.534 - - 571.453.534 Land Jalan, jembatan dan Roads, bridges and saluran air 421.851.410 3.130.962 424.982.372 drainages Bangunan dan prasarana 412.930.786 366.616 4.974 413.292.428 Buildings and improvements Mesin dan peralatan 1.203.988.523 2.461.680 18.550 1.206.431.653 Machinery and equipment Alat pengangkutan 85.538.645 371.750 85.166.895 Transportation equipment Peralatan dan perabot Office furniture and kantor 47.414.749 27.807 11.920 47.430.636 equipment Sub-total 2.743.177.647 5.987.065 407.194 2.748.757.518 Sub-total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 66 12. ASET TETAP Lanjutan 12. FIXED ASSETS Continued Saldo Saldo 1 Januari 31 Maret Balance as of Balance as of January 1, Penambahan Pengurangan March 31, 2015 Additions Deductions 2015 Aset dalam penyelesaian Constructions-in-progress Jalan, jembatan dan Roads, bridges and saluran air 484.705.270 1.363.308 2.955.933 483.112.645 drainages Bangunan dan prasarana 595.471.640 239.552 369.377 595.341.815 Buildings and improvements Mesin dan peralatan 4.955.226.448 1.048.725 2.588.372 4.953.686.801 Machinery and equipment Peralatan dan perabotan Office furniture and kantor 14.621.265 1.433.559 - 16.054.824 equipment Sub-total 6.050.024.623 4.085.144 5.913.682 6.048.196.085 Sub-total Total biaya perolehan 8.793.202.270 10.072.209 6.320.876 8.796.953.603 Total acquisition cost Akumulasi penyusutan Accumulated depreciation Pemilikan langsung Direct ownership Jalan, jembatan dan Roads, bridges and saluran air 128.716.426 2.542.049 - 131.258.475 drainages Bangunan dan prasarana 204.625.014 4.421.202 4.974 209.041.242 Buildings and improvements Mesin dan peralatan 615.704.608 7.889.998 16.762 623.577.844 Machinery and equipment Alat pengangkutan 69.971.579 2.724.908 371.750 72.324.737 Transportation equipment Peralatan dan perabotan Office furniture and kantor 40.533.615 895.624 11.800 41.417.439 equipment Total akumulasi Total accumulated penyusutan 1.059.551.242 18.473.781 405.286 1.077.619.737 depreciation Akumulasi penyisihan Accumulated impairment kerugian penurunan nilai 719.785.352 - - 719.785.352 losses Nilai Buku Neto 7.013.865.676 6.999.548.514 Net Book Value Saldo Saldo 1 Januari 31 Desember Balance as of Balance as of January 1, Penambahan Pengurangan December 31, 2014 Additions Deductions 2014 Biaya perolehan Acquisition cost Pemilikan langsung Direct ownership Tanah 589.497.510 63.000 18.106.976 571.453.534 Land Jalan, jembatan dan Roads, bridges and saluran air 310.335.086 111.516.324 - 421.851.410 drainages Bangunan dan prasarana 473.241.316 6.730.276 67.040.806 412.930.786 Buildings and improvements Mesin dan peralatan 1.206.223.708 9.848.804 12.083.989 1.203.988.523 Machinery and equipment Alat pengangkutan 93.767.744 733.992 8.963.091 85.538.645 Transportation equipment Peralatan dan perabot Office furniture and kantor 39.276.964 8.170.229 32.444 47.414.749 equipment Sub-total 2.712.342.328 137.062.625 106.227.306 2.743.177.647 Sub-total