UANG MUKA PERKEBUNAN PLASMA ADVANCES FOR PLASMA PLANTATIONS ASET TETAP FIXED ASSETS

are in the Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan 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 March 31, 2017 and for the Three Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 53 12. TANAMAN PERKEBUNAN lanjutan 12. PLANTATION ASSETS continued a. Tanaman menghasilkan lanjutan a. Mature plantations continued Tahun yang berakhir pada 31 Desember 2016 Year ended December 31, 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deductions balance Nilai perolehan Cost Tanaman sawit 1.644.765.060 420.089.885 126.978.430 1.937.876.515 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Total nilai perolehan 1.645.787.620 420.089.885 126.978.430 1.938.899.075 Total cost Akumulasi amortisasi Accumulated amortization Tanaman sawit 596.389.714 102.937.465 11.530.017 687.797.162 Oil palm plantations Tanaman karet 766.920 51.128 - 818.048 Rubber plantations Total akumulasi amortisasi 597.156.634 102.988.593 11.530.017 688.615.210 Total accumulated amortization Nilai tercatat neto 1.048.630.986 1.250.283.865 Net carrying value Pengurangan tanaman menghasilkan termasuk nilai perolehan dan akumulasi amortisasi tanaman menghasilkan sebesar Rp122.812.886 dan Rp10.635.715, atas pelepasan entitas anak Catatan 5Deductions of mature plantations include cost and accumulated amortization amounting to Rp122,812,886 and Rp10,635,715, respectively, from a disposed subsidiary Note 5. Beban amortisasi untuk periode yang berakhir pada tanggal 31 Maret 2017 sebesar Rp26.170.777 31 Desember 2016: Rp102.988.593 dibebankan ke beban pokok penjualan. Amortization expenses for the period ended March 31, 2017 amounting to Rp26,170,777 December 31, 2016: Rp102,988,593 were charged to cost of sales. Pada tahun 2016, pengurangan tanaman menghasilkan merupakan penghapusan tanaman sehubungan pelepasan entitas anak dan yang sudah tidak menghasilkan sehubungan dengan rencana penanaman kembali. In 2016, deduction of mature plantations represent disposal of a subsidiary and unproductive plants related to replanting plan. b. Tanaman belum menghasilkan b. Immature plantations 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Saldo awal 1.134.812.193 1.320.808.184 Beginning balance Biaya pengembangan 59.650.022 415.109.702 Development costs Dialihkan ke tanaman menghasilkan Transferred to mature plantations Catatan 12a 176.813.616 420.089.885 Note 12a Dialihkan ke uang muka Transferred to advances for perkebunan plasma - 87.089.603 plasma plantations Pelepasan entitas anak Disposal of a subsidiary Catatan 5 - 93.926.205 Note 5 Saldo akhir 1.017.648.599 1.134.812.193 Ending balance Penambahan biaya pengembangan tahun 2016 termasuk penambahan dari kombinasi bisnis sebesar Rp18.145.147 Catatan 4 Additions of development cost include additions through business combination amounting to Rp18,145,147 Note 4 are in the Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan 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 March 31, 2017 and for the Three Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 54 12. TANAMAN PERKEBUNAN lanjutan 12. PLANTATION ASSETS continued b. Tanaman belum menghasilkan lanjutan b. Immature plantations continued Kapitalisasi biaya keuangan ke tanaman belum menghasilkan sebesar Rp15.837.635 untuk periode yang berakhir pada tanggal 31 Maret 2017 31 Desember 2016: Rp85.805.204. The finance costs capitalized into immature plantations amounted to Rp15,837,635 for the period ended March 31, 2017 December 31, 2016: Rp85,805,204. Pada tanggal 31 Maret 2017 dan 31 Desember 2016, sebagian tanaman belum menghasilkan dan tanaman menghasilkan digunakan sebagai jaminan atas pinjaman bank Catatan 21. As of March 31, 2017 and December 31, 2016, certain immature and mature plantations are pledged as collateral for bank loan facilities Note 21. c. Hutan tanaman industri siap panen c. Mature industrial timber and non-timber plantations Periode yang berakhir pada 31 Maret 2017 Period ended March 31, 2017 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan 60.062.151 - - - 60.062.151 Cost Akumulasi amortisasi 16.175.905 655.779 - - 16.831.684 Accumulated amortization Nilai buku neto 43.886.246 43.230.467 Net book value Tahun yang berakhir pada 31 Desember 2016 Year ended December 31, 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan 60.062.151 - - - 60.062.151 Cost Akumulasi amortisasi 13.552.785 2.623.120 - - 16.175.905 Accumulated amortization Nilai buku neto 46.509.366 43.886.246 Net book value Beban amortisasi untuk periode yang berakhir pada tanggal 31 Maret 2017 sebesar Rp655.779 31 Desember 2016: Rp2.623.120 dibebankan ke beban pokok penjualan Catatan 26. Amortization expenses for the period ended March 31, 2017 amounting to Rp655,779 December 31, 2016: Rp2,623,120 were charged to cost of sales Note 26. are in the Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan 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 March 31, 2017 and for the Three Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 55 12. TANAMAN PERKEBUNAN lanjutan 12. PLANTATION ASSETS continued

d. Hutan tanaman

industri dalam pengembangan d. Industrial timber and non-timber plantations under development stage 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Saldo awal 1.045.660.875 708.636.428 Beginning balance Beban pengembangan 64.763.103 337.024.447 Development cost Saldo akhir 1.110.423.978 1.045.660.875 Ending balance Kapitalisasi biaya keuangan ke hutan tanaman industri dalam pengembangan sebesar Rp11.833.206 untuk periode yang berakhir pada tanggal 31 Maret 2017 31 Desember 2016: Rp77.185.243. The finance costs capitalized into industrial timber and non-timber plantations under development stage amounted to Rp11,833,206 for the period ended March 31, 2017 December 31, 2016: Rp77,185,243. Manajemen berkeyakinan bahwa tidak terdapat penurunan potensial atas tanaman perkebunan. Oleh karena itu, tidak diperlukan provisi atas kerugian penurunan nilai tanaman perkebunan pada tanggal 31 Maret 2017 dan 31 Desember 2016. Management believes that there is no potential impairment on the value of plantation assets. Thus, no provision for impairment losses of plantation assets is necessary as of March 31, 2017 and December 31, 2016. Pada tanggal 31 Maret 2017, lahan yang telah ditanam oleh Perusahaan dan entitas anak seluas 110.172 hektar tidak diaudit terdiri dari tanaman inti kelapa sawit, tanaman sagu, dan tanaman karet. Tanaman perkebunan kelapa sawit Grup dikembangkan dan dikelola di atas lahan yang telah memperoleh HGU, atau lahan yang telah memperoleh ijin lokasi danatau sedang dalam proses pengurusan HGU. Sedangkan untuk tanaman Sagu dan Karet dikembangkan dan dikelola di atas lahan izin pemanfaatan hasil hutan kayu atau bukan kayu. As of March 31, 2017, total planted area of the Company and subsidiaries represents 110,172 hectares unaudited, of oil palm inti plantations, sago plantations, and rubber plantations. The Group’s oil palm plantations are developed and managed on the area which have obtained HGU, or have obtained location permits andor in the process of obtaining HGU. While Sago and Rubber plantations, are developed and managed on the area which obtained forestry utilization permits timber or non-timber. 13. ASET TETAP 13. FIXED ASSETS Periode yang berakhir pada 31 Maret 2017 Period ended March 31, 2017 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan Cost Tanah 423.655.642 3.739.296 - - 427.394.938 Land Bangunan 754.380.369 2.108.832 - 9.349.680 765.838.881 Buildings Prasarana 285.549.281 19.792 - - 285.569.073 Infrastructures Mesin dan peralatan 1.107.248.117 1.790.343 - 152.000 1.109.190.460 Machinery and equipment Tangki 20.523.471 - - - 20.523.471 Tanks Kendaraan dan alat-alat berat 313.989.789 3.780.909 - - 317.770.698 Vehicles and heavy equipment Peralatan kantor 85.737.389 939.166 7.650 - 86.668.905 Office equipment Aset dalam penyelesaian 102.081.001 19.143.307 - 9.501.680 111.722.628 Constructions in progress Total nilai perolehan 3.093.165.059 31.521.645 7.650 - 3.124.679.054 Total cost are in the Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan 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 March 31, 2017 and for the Three Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 56 13. ASET TETAP lanjutan 13. FIXED ASSETS continued Periode yang berakhir pada 31 Maret 2017 Period ended March 31, 2017 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Akumulasi penyusutan Accumulated depreciation Bangunan 211.694.733 10.345.370 - - 222.040.103 Buildings Prasarana 67.908.496 3.703.873 - - 71.612.369 Infrastructures Mesin dan peralatan 678.300.194 24.247.126 - - 702.547.320 Machinery and equipment Tangki 13.316.135 156.804 - - 13.472.939 Tanks Kendaraan dan alat-alat berat 180.576.938 7.513.966 - - 188.090.904 Vehicles and heavy equipment Peralatan kantor 66.126.445 2.233.053 7.331 - 68.352.167 Office equipment Total akumulasi penyusutan 1.217.922.941 48.200.192 7.331 - 1.266.115.802 Total accumulated depreciation Nilai tercatat 1.875.242.118 1.858.563.252 Carrying value Penurunan nilai 7.442.177 - - - 7.442.177 Impairment loss Nilai tercatat neto 1.867.799.941 1.851.121.075 Net carrying value Tahun yang berakhir pada 31 Desember 2016 Year ended December 31, 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan Cost Tanah 377.117.548 74.390.122 27.852.028 - 423.655.642 Land Bangunan 690.038.980 11.991.785 6.783.357 59.132.961 754.380.369 Buildings Prasarana 268.098.166 1.876.241 368.978 15.943.852 285.549.281 Infrastructures Mesin dan peralatan 971.610.338 12.819.519 847.294 123.665.554 1.107.248.117 Machinery and equipment Tangki 19.383.337 245.384 - 894.750 20.523.471 Tanks Kendaraan dan alat-alat berat 318.473.305 10.501.231 14.984.747 - 313.989.789 Vehicles and heavy equipment Peralatan kantor 81.809.126 4.914.624 986.361 - 85.737.389 Office equipment Aset dalam penyelesaian 233.022.876 68.695.242 - 199.637.117 102.081.001 Constructions in progress Total nilai perolehan 2.959.553.676 185.434.148 51.822.765 - 3.093.165.059 Total cost Akumulasi penyusutan Accumulated depreciation Bangunan 174.332.334 40.702.984 3.340.585 - 211.694.733 Buildings Prasarana 53.680.031 14.256.079 27.614 - 67.908.496 Infrastructures Mesin dan peralatan 585.263.814 93.637.032 600.652 - 678.300.194 Machinery and equipment Tangki 12.628.588 687.547 - - 13.316.135 Tanks Kendaraan dan alat-alat berat 159.461.903 32.251.156 11.136.121 - 180.576.938 Vehicles and heavy equipment Peralatan kantor 57.416.309 9.440.544 730.408 - 66.126.445 Office equipment Total akumulasi penyusutan 1.042.782.979 190.975.342 15.835.380 - 1.217.922.941 Total accumulated depreciation Nilai tercatat 1.916.770.697 1.875.242.118 Carrying value Penurunan nilai 7.442.177 - - - 7.442.177 Impairment loss Nilai tercatat neto 1.909.328.520 1.867.799.941 Net carrying value Penambahan nilai perolehan termasuk penambahan dari kombinasi bisnis sebesar Rp26.046.287 dan akumulasi penyusutan sebesar Rp41.136 Catatan 4 Additions of cost include additions through business combination amounting to Rp26,046,287 and accumulated depreciation amounting to Rp41,136 Note 4 Pengurangan nilai perolehan termasuk pengurangan dari pelepasan entitas anak sebesar Rp44.821.600 dan akumulasi penyusutan sebesar Rp10.571.671 Catatan 5 Deductions of cost include deductions through disposal of a subsidiary amounting to Rp44,821,600 and accumulated depreciation amounting Rp10,571,671 Note 5 are in the Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan 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 March 31, 2017 and for the Three Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 57 13. ASET TETAP lanjutan 13. FIXED ASSETS continued