TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued TANAMAN PERKEBUNAN Lanjutan

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 63

11. TANAMAN PERKEBUNAN Lanjutan

11. PLANTATIONS Continued

b. Tanaman belum menghasilkan b. Immature plantations Saldo Saldo 1 Januari 30 Juni Balance as of Balance as of January 1, Penambahan Pengurangan June 30, 2015 Additions Deductions 2015 Biaya perolehan Acquisition costs Kelapa sawit 746.764.212 22.042.771 13.882.321 754.924.662 Palm oil Karet 385.530.299 19.855.651 28.228.688 377.157.262 Rubber Sub-total 1.132.294.511 41.898.422 42.111.009 1.132.081.924 Sub-total Penyisihan kerugian Allowance for penurunan nilai 31.323.628 - - 31.323.628 impairment losses Total 1.100.970.883 1.100.758.296 Total Saldo Saldo 1 Januari 31 Desember Balance as of Balance as of January 1, Penambahan Pengurangan December 31, 2014 Additions Deductions 2014 Biaya perolehan Acquisition costs Kelapa sawit 790.037.247 72.665.204 115.938.239 746.764.212 Palm oil Karet 359.930.476 48.744.930 23.145.107 385.530.299 Rubber Sub-total 1.149.967.723 121.410.134 139.083.346 1.132.294.511 Sub-total Penyisihan kerugian Allowance for penurunan nilai 59.089.782 - 27.766.154 31.323.628 impairment losses Total 1.090.877.941 1.100.970.883 Total Pada tahun 2014, tanaman belum menghasilkan sebesar Rp27,77 miliar telah dihapuskan oleh PT Citralaras Cipta Indonesia CCI, Entitas Anak. In 2014, immature plantations amounting to Rp27.77 billion were written-off by PT Citralaras Cipta Indonesia CCI, a Subsidiary. Penambahan biaya perolehan tanaman belum menghasilkan terdiri dari: Additions in acquisition cost of immature plantations consist of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Perolehan selama periode berjalan 41.759.033 121.303.824 Acquisition during the period Kapitalisasi beban umum 139.389 106.310 Capitalization of general expense Total 41.898.422 121.410.134 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 64

11. TANAMAN PERKEBUNAN Lanjutan

11. PLANTATIONS Continued