Hutan tanaman industri siap panen Mature industrial timber and non-timber

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan untuk Periode Sembilan 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 September 30, 2014 and for the Nine Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 55 11. TANAMAN PERKEBUNAN lanjutan 11. PLANTATION ASSETS continued

d. Hutan tanaman

industri dalam pengembangan d. Industrial timber and non-timber plantations under development stage 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Saldo awal 268.569.368 146.710.024 Beginning balance Biaya pengembangan 111.688.753 121.859.344 Development cost Saldo akhir 380.258.121 268.569.368 Ending balance Kapitalisasi biaya pinjaman ke hutan tanaman industri dalam pengembangan sebesar Rp4.752.297 untuk periode yang berakhir pada tanggal 30 September 2014 31 Desember 2013: Rp7.225.918. The borrowing costs capitalized into industrial timber and non-timber plantations under development stage are Rp4,752,297 for the period ended September 30, 2014 December 31, 2013: Rp7,225,918. 12. ASET TETAP 12. FIXED ASSETS Periode yang berakhir pada 30 September 2014 Period ended September 30, 2014 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan Cost Tanah 246.250.479 32.060.227 - - 278.310.706 Land Bangunan 475.062.224 3.561.913 862.543 5.260.074 483.021.668 Buildings Prasarana 195.999.075 159.676 - 434.756 196.593.507 Infrastructures Mesin dan peralatan 783.529.141 5.354.250 901.023 7.186.004 795.168.372 Machinery and equipment Tangki penyimpanan 18.789.676 7.928 - - 18.797.604 Storage tanks Kendaraan dan alat-alat berat 223.507.028 42.085.608 3.603.374 - 261.989.262 Vehicles and heavy equipment Peralatan kantor 62.165.117 4.388.810 - - 66.553.927 Office equipment Aset dalam penyelesaian 141.905.295 169.292.668 - 12.880.834 298.317.129 Construction in progress Total nilai perolehan 2.147.208.035 256.911.080 5.366.940 - 2.398.752.175 Total cost Akumulasi penyusutan Accumulated depreciation Bangunan 114.140.030 19.957.094 758.319 - 133.338.805 Buildings Prasarana 31.244.612 7.421.716 - - 38.666.328 Infrastructures Mesin dan peralatan 433.075.142 55.215.751 30.886 - 488.260.007 Machinery and equipment Tangki penyimpanan 11.393.757 458.375 - - 11.852.132 Storage tanks Kendaraan dan alat-alat berat 109.777.857 18.221.215 3.540.648 - 124.458.424 Vehicles and heavy equipment Peralatan kantor 39.223.868 6.894.926 - - 46.118.794 Office equipment Total akumulasi penyusutan 738.855.266 108.169.077 4.329.853 - 842.694.490 Total accumulated depreciation Nilai tercatat 1.408.352.769 1.556.057.685 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 1.548.615.508 Net carrying value \ are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan untuk Periode Sembilan 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 September 30, 2014 and for the Nine Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 56 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 penyimpanan 18.531.491 258.185 - - 18.789.676 Storage 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 penyimpanan 10.795.926 597.831 - - 11.393.757 Storage 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: Periode yang berakhir pada tanggal 30 September Period ended September 30 2014 2013 Beban pokok penjualan 97.191.001 74.632.781 Cost of sales Tanaman belum menghasilkan - Immature plantations - biaya pengembangan 4.934.761 6.934.058 development cost Beban umum dan administrasi 4.474.764 2.737.203 General and administrative expenses Hutan tanaman industri Industrial timber and non-timber dalam pengembangan 1.568.551 925.615 plantations under development stage Total 108.169.077 85.229.657 Total