SOURCE Annual Report Sampoerna Agro 2014

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 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, 2014 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 56 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 2014 31 Desember 2013 December 31, 2014 December 31, 2013 Saldo awal 268.569.368 146.710.024 Beginning balance Beban pengembangan 185.793.054 121.859.344 Development cost Reklasifikasi dari Reclassifications from mature industrial hutan tanaman industri siap panen 6.311.675 - timber and non-timber plantations Saldo akhir 460.674.097 268.569.368 Ending balance Kapitalisasi biaya pinjaman ke hutan tanaman industri dalam pengembangan sebesar Rp16.792.500 untuk tahun yang berakhir pada tanggal 31 Desember 2014 2013: Rp7.225.918. The borrowing costs capitalized into industrial timber and non-timber plantations under development stage amounted to Rp16,792,500 for the year ended December 31, 2014 2013: Rp7,225,918. 12. ASET TETAP 12. FIXED ASSETS Tahun yang Berakhir pada 31 Desember 2014 Year Ended December 31, 2014 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan Cost Tanah 246.250.479 53.682.782 - - 299.933.261 Land Bangunan 475.062.224 33.257.332 1.175.818 68.486.235 575.629.973 Buildings Prasarana 195.999.075 25.449.014 - 5.653.532 227.101.621 Infrastructures Mesin dan peralatan 783.529.141 88.545.402 947.431 24.292.313 895.419.425 Machinery and equipment Tangki 18.789.676 253.781 - - 19.043.457 Tanks Kendaraan dan alat-alat berat 223.507.028 50.423.882 4.609.360 - 269.321.550 Vehicles and heavy equipment Peralatan kantor 62.165.117 6.712.857 200.750 - 68.677.224 Office equipment Aset dalam penyelesaian 141.905.295 196.942.783 - 98.432.080 240.415.998 Construction in progress Total nilai perolehan 2.147.208.035 455.267.833 6.933.359 - 2.595.542.509 Total cost Akumulasi penyusutan Accumulated depreciation Bangunan 114.140.030 27.597.136 884.576 - 140.852.590 Buildings Prasarana 31.244.612 10.149.836 - - 41.394.448 Infrastructures Mesin dan peralatan 433.075.142 75.965.899 55.407 - 508.985.634 Machinery and equipment Tangki 11.393.757 618.733 - - 12.012.490 Tanks Kendaraan dan alat-alat berat 109.777.857 25.144.497 4.417.262 - 130.505.092 Vehicles and heavy equipment Peralatan kantor 39.223.868 9.131.742 171.137 - 48.184.473 Office equipment Total akumulasi penyusutan 738.855.266 148.607.843 5.528.382 - 881.934.727 Total accumulated depreciation Nilai tercatat 1.408.352.769 1.713.607.782 Carrying value Penyisihan penurunan nilai Allowance for impairment aset tetap 7.442.177 - - - 7.442.177 of fixed assets Nilai tercatat neto 1.400.910.592 1.706.165.605 Net carrying value \ are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 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, 2014 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 57 12. ASET TETAP lanjutan 12. FIXED ASSETS continued 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 18.531.491 258.185 - - 18.789.676 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 10.795.926 597.831 - - 11.393.757 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 Semua aset tetap tersebut merupakan aset tetap kepemilikan langsung. All fixed assets are direct ownership. Beban penyusutan aset tetap dibebankan ke akun- akun berikut ini: Depreciation of fixed assets were charged to the following accounts: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31 2014 2013 Beban pokok penjualan 133.274.538 118.283.818 Cost of sales Tanaman belum menghasilkan - Immature plantations - biaya pengembangan 6.909.395 11.281.604 development cost Beban umum dan administrasi 6.070.039 5.013.481 General and administrative expenses Hutan tanaman industri Industrial timber and non-timber dalam pengembangan 2.353.871 1.299.273 plantations under development stage Total 148.607.843 135.878.176 Total