INVESTASI PADA EFEK EKUITAS Lanjutan INVESTMENTS IN EQUITY SECURITIES Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 61 11. TANAMAN PERKEBUNAN Lanjutan 11. PLANTATIONS Continued Pada tanggal 30 Juni 2014 dan 31 Desember 2013, tanaman belum menghasilkan tersebar di berbagai lokasi Perusahaan dan Entitas Anak, sebagai berikut: As of June 30, 2014 and December 31, 2013, immature plantations were spread over various operational locations of the Company and Subsidiaries, as follows: 30 Juni 31 Desember June 30, December 31, 2014 2013 Dalam Hektar Dalam Hektar In Hectare In Hectare Kalimantan Selatan 5.883 5.883 South Kalimantan Kisaran - Sumatera Utara 3.989 3.511 Kisaran - North Sumatera Pasaman - Sumatera Barat 3.216 2.947 Pasaman - West Sumatera Jambi 2.774 2.774 Jambi Indrapura - Sumatera Barat 917 1.523 Indrapura - West Sumatera Ketahun - Bengkulu 865 1.013 Ketahun - Bengkulu Arang-arang - Jambi 404 403 Arang-arang - Jambi Labuhan Batu - Sumatera Utara 481 174 Labuhan Batu - North Sumatera Bengkulu 42 42 Bengkulu Total 18.571 18.270 Total 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 cost 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 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 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 30 Juni 2014 dan 31 Desember 2013, perkebunan tidak diasuransikan terhadap risiko kerugian akibat kebakaran karena belum ada perusahaan asuransi yang dapat memberikan nilai pertanggungan yang wajar. As of June 30, 2014 and December 31, 2013, 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. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 62 12. ASET TETAP 12. FIXED ASSETS Akun ini terdiri dari: This account consists of: Saldo Saldo 1 Januari Penambahan dan Pengurangan dan 30 Juni Balance as of Reklasifikasi Reklasifikasi Balance as of January 1, Additions and Deductions and June 30, 2014 Reclassifications Reclassifications 2014 Biaya perolehan Acquisition cost Pemilikan langsung Direct ownership Tanah 589.497.510 - - 589.497.510 Land Jalan, jembatan dan Roads, bridges and saluran air 310.335.086 19.602.506 - 329.937.592 drainages Bangunan dan prasarana 473.241.316 2.917.619 492.151 475.666.784 Buildings and improvements Mesin dan peralatan 1.206.223.708 5.294.745 3.842.823 1.207.675.630 Machinery and equipment Alat pengangkutan 93.767.744 619.262 691.204 93.695.802 Transportation equipment Peralatan dan perabotan Office furniture and kantor 39.276.964 1.415.882 41.943 40.650.903 equipment Sub-total 2.712.342.328 29.850.014 5.068.121 2.737.124.221 Sub-total Aset dalam penyelesaian Construction-in-progress Jalan, jembatan dan Roads, bridges and saluran air 428.073.863 13.183.150 17.059.961 424.197.052 drainages Bangunan dan prasarana 860.847.736 1.564.290 2.542.999 859.869.027 Buildings and improvements Mesin dan peralatan 4.713.428.890 12.155.859 5.190.554 4.720.394.195 Machinery and equipment Peralatan dan perabotan Office furniture and kantor 36.545.121 405.788 990.337 35.960.572 equipment Sub-total 6.038.895.610 27.309.087 25.783.851 6.040.420.846 Sub-total Total biaya perolehan 8.751.237.938 57.159.101 30.851.972 8.777.545.067 Total acquisition cost Akumulasi penyusutan Accumulated depreciation Pemilikan langsung Direct ownership Jalan, jembatan dan Roads, bridges and saluran air 109.764.255 7.116.102 - 116.880.357 drainages Bangunan dan prasarana 255.534.184 9.656.858 418.350 264.772.692 Buildings and improvements Mesin dan peralatan 494.647.115 17.902.554 3.785.517 508.764.152 Machinery and equipment Alat pengangkutan 91.810.918 2.680.391 691.205 93.800.104 Transportation equipment Peralatan dan perabotan Office furniture and kantor 45.903.973 1.905.604 22.651 47.786.926 equipment Total akumulasi Total accumulated penyusutan 997.660.445 39.261.509 4.917.723 1.032.004.231 depreciation Akumulasi Penyisihan Accumulated impairment kerugian penurunan nilai 724.371.796 - - 724.371.796 losses Nilai Buku Neto 7.029.205.697 7.021.169.040 Net Book Value Saldo Saldo 1 Januari Penambahan dan Pengurangan dan 31 Desember Balance as of Reklasifikasi Reklasifikasi Balance as of January 1, Additions and Deductions and December 31, 2013 Reclassifications Reclassifications 2013 Biaya perolehan Acquisition cost Pemilikan langsung Direct ownership Tanah 374.934.750 233.074.975 18.512.215 589.497.510 Land Jalan, jembatan dan Roads, bridges and saluran air 609.542.320 13.116.616 312.323.850 310.335.086 drainages Bangunan dan prasarana 460.848.350 42.115.605 29.722.639 473.241.316 Buildings and improvements Mesin dan peralatan 1.241.448.575 13.541.920 48.766.787 1.206.223.708 Machinery and equipment Alat pengangkutan 96.678.919 4.605.953 7.517.128 93.767.744 Transportation equipment Peralatan dan perabotan Office furniture and kantor 42.403.201 2.057.973 5.184.210 39.276.964 equipment Sub-total 2.825.856.115 308.513.042 422.026.829 2.712.342.328 Sub-total