AKTIVA TETAP FIXED ASSETS

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 38 10. AKTIVA TETAP lanjutan 10. FIXED ASSETS continued Beban penyusutan aktiva tetap dan amortisasi tanaman menghasilkan dibebankan ke akun-akun berikut ini: Depreciation of fixed assets and amortization of mature plantations were charged to the following accounts: 2007 2006 Beban pokok penjualan 77.408.087 41.999.185 Cost of sales Beban operasi 1.237.532 1.207.590 Operating expenses Jumlah 78.645.619 43.206.775 Total Pada tanggal 31 Desember 2007, Grup mengasuransikan bangunan, pabrik, mesin, alat- alat berat, kendaraan dan peralatan kantor atas risiko kebakaran dan risiko lainnya dengan jumlah pertanggungan sebesar Rp501.136.716 dimana menurut pendapat manajemen cukup untuk menutup kemungkinan kerugian yang timbul dari risiko aktiva tetap tersebut. As of December 31, 2007, buildings, machinery, vehicles and office equipment were covered by insurance against losses from fire and other risks under blanket policies with insurance coverage totaling of Rp501,136,716, which in the management’s opinion, is adequate to cover possible losses from such risk. 11. HUTANG USAHA - pihak ketiga 11. TRADE PAYABLES - third parties 2007 2006 Pihak ketiga: Third parties: Petani - Rupiah 167.152.811 16.760.408 Farmers - Rupiah Pemasok Suppliers Rupiah 13.769.604 3.860.079 Rupiah Dolar AS 19.403.183 15.291.183 US Dollar Euro - 97.882 Euro Ringgit - 2.347 Ringgit Jumlah 200.325.598 36.011.899 Total Hutang usaha pada petani merupakan hutang atas pembelian TBS dari para petani Plasma. Sedangkan hutang usaha pada pemasok sebagian besar merupakan hutang atas pembelian pupuk dan suku cadang. Trade payables to farmers represent payables for purchasing FFB from Plasma farmers, while trade payables to suppliers mostly represent payables from purchasing fertilizers and spare parts. Analisa umur hutang dagang adalah sebagai berikut: An aging analysis of trade payables was as follows: 2007 2006 Jatuh tempo 1 - 30 hari 173.933.665 33.977.119 Due within 1 - 30 days Jatuh tempo 31 - 60 hari 10.009.843 1.958.035 Due between 31 - 60 days Jatuh tempo 61 - 90 hari 6.745.145 3.650 Due between 61 - 90 days Jatuh tempo 90 hari 9.636.945 73.095 Due after 90 days Jumlah 200.325.598 36.011.899 Total 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 39 12. UANG MUKA PENJUALAN 12. SALES ADVANCES Uang muka penjualan merupakan uang muka yang diterima sehubungan dengan penjualan minyak kelapa sawit, inti sawit dan kecambah dari: Sales advances represent advances received in relation to sales of CPO, PK and germinated seeds from: 2007 2006 PT Musim Mas 29.046.363 - PT Musim Mas CV Sinar Laut 13.415.814 - CV Sinar Laut PT Kharisma Buana Raya 9.865.520 - PT Kharisma Buana Raya PT Sinar Alam Permai 9.446.539 805.241 PT Sinar Alam Permai PT Asianagro Agung Jaya 2.418.639 2.117.521 PT Asianagro Agung Jaya PT Aman Jaya Perdana 2.287.500 - PT Aman Jaya Perdana PT Sinar Jaya Inti Mulia 1.555.301 1.264.023 PT Sinar Jaya Inti Mulia CV Bangun Jaya Mandiri 1.014.000 - CV Bangun Jaya Mandiri PT Indokarya Internusa 667.314 - PT Indokarya Internusa PT Sarana Titian Permata 525.000 - PT Sarana Titian Permata Lainnya di bawah Rp500.000 3.945.291 2.031.713 Others below Rp500,000 each Jumlah 74.187.281 6.218.498 Total 13. PERPAJAKAN 13. TAXATION a Pajak dibayar dimuka a Prepaid taxes 2007 2006 Pajak Pertambahan Nilai - Masukan 2.170.252 492.673 Value Added Tax - In b Hutang pajak b Taxes payable 2007 2006 Pajak Pertambahan Nilai - Keluaran 13.742.872 1.338.510 Value Added Tax - Out Pajak penghasilan - pasal 21 1.029.227 608.375 Employee income tax - article 21 Pajak penghasilan - pasal 2326 494.671 55.215 Withholding income tax - article 2326 Pajak penghasilan - pasal 25 2.487.236 1.892.309 Income tax - article 25 Pajak penghasilan - pasal 29 58.398.611 26.044.106 Corporate income tax - article 29 Lain-lain 279.932 136.000 Others Jumlah 76.432.549 30.074.515 Total