UANG MUKA KREDIT INVESTASI PROYEK PERKEBUNAN PLASMA - BERSIH lanjutan

PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2007 dan 2006 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2007 and 2006 Expressed in thousands of Rupiah, unless otherwise stated 34 9. TANAMAN PERKEBUNAN 9. PLANTATION ASSETS Tanaman perkebunan dibedakan menjadi tanaman menghasilkan dan tanaman belum menghasilkan. Plantation assets are classified as immature and mature plantations. a. Tanaman menghasilkan a. Mature plantations Mutasi tahun 2007 Movements in 2007 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending Balance Additions Deduction Balance Nilai perolehan At cost Tanaman sawit 186.665.552 406.359.297 - 593.024.849 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Jumlah 187.688.112 406.359.297 - 594.047.409 Total Akumulasi amortisasi Accumulated amortization Tanaman sawit 59.739.021 72.219.937 - 131.958.958 Oil palm plantations Tanaman karet 306.768 51.128 - 357.896 Rubber plantations Jumlah 60.045.789 72.271.065 - 132.316.854 Total Nilai buku 127.642.323 461.730.555 Net book value Mutasi tahun 2006 Movements in 2006 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending Balance Additions Deduction Balance Nilai perolehan At cost Tanaman sawit 180.870.239 5.795.313 - 186.665.552 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Jumlah 181.892.799 5.795.313 - 187.688.112 Total Akumulasi amortisasi Accumulated amortization Tanaman sawit 50.426.912 9.312.109 - 59.739.021 Oil palm plantations Tanaman karet 255.640 51.128 - 306.768 Rubber plantations Jumlah 50.682.552 9.363.237 - 60.045.789 Total Nilai buku 131.210.247 127.642.323 Net book value Penambahan tanaman menghasilkan pada tahun 2007 termasuk saldo awal tanaman menghasilkan Sungai Rangit yang mulai dikonsolidasikan pada tanggal 1 Januari 2007 dan kenaikan nilai tanaman menghasilkan yang timbul dari akuisisi Sungai Rangit oleh Palma Agro sebesar Rp13.305.714 beserta amortisasinya sebesar Rp665.286. Perincian saldo awal dari Sungai Rangit sebagai berikut: Additions to mature plantations in 2007 included Sungai Rangit’s beginning balance of mature plantations, which was started to be consolidated on January 1, 2007, and increase in mature plantations balance resulting from Palma Agro’s acquisition of Sungai Rangit amounting Rp13,305,714 and its related amortization of Rp665,286. Details of Sungai Rangit’s beginning balance are as follows: Biaya perolehan 275.074.607 Cost Akumulasi amortisasi 39.902.712 Accumulated amortization Nilai buku 235.171.895 Net book value