AKTIVA TETAP lanjutan FIXED ASSETS continued HUTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES

PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 30 Juni 2008 dan 2007 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended June 30, 2008 and 2007 Expressed in thousands of Rupiah, unless otherwise stated 39 10. AKTIVA TETAP lanjutan 10. FIXED ASSETS continued Beban penyusutan aktiva tetap dan amortisasi tanaman menghasilkan dibebankan ke akun-akun berikut ini: Depreciation of fixed assets and amortization of mature plantations were charged to the following accounts: 2008 2007 Beban pokok penjualan 49.444.825 40.391.509 Cost of sales Beban operasi 845.732 731.459 Operating expenses Jumlah 50.290.557 41.122.968 Total Pada tanggal 30 Juni 2008, Grup mengasuransikan bangunan, pabrik, mesin, alat- alat berat, kendaraan dan peralatan kantor atas risiko kebakaran dan risiko lainnya dengan jumlah pertanggungan sebesar Rp768.104.005 dimana menurut pendapat manajemen cukup untuk menutup kemungkinan kerugian yang timbul dari risiko aktiva tetap tersebut. As of June 30, 2008, buildings, machinery, vehicles and office equipment were covered by insurance against losses from fire and other risks under blanket policies with insurance coverage totaling of Rp768,104,005 which in the management’s opinion, is adequate to cover possible losses from such risk. 11. HUTANG USAHA - PIHAK KETIGA 11. TRADE PAYABLES - THIRD PARTIES 2008 2007 Pihak ketiga: Third parties: Petani - Rupiah 86.636.938 63.266.873 Farmers - Rupiah Pemasok Suppliers Rupiah 23.599.835 19.503.755 Rupiah Dolar AS 35.817.972 8.790.841 US Dollar Jumlah 146.054.745 91.561.469 Total Hutang usaha pada petani merupakan hutang atas pembelian TBS dari para petani Plasma. Sedangkan hutang usaha pada pemasok sebagian besar merupakan hutang atas pembelian pupuk dan suku cadang. Trade payables to farmers represent payables for purchasing FFB from Plasma farmers, while trade payables to suppliers mostly represent payables from purchasing fertilizers and spare parts. Analisa umur hutang dagang adalah sebagai berikut: An aging analysis of trade payables was as follows: 2008 2007 Jatuh tempo 1 - 30 hari 106.719.169 83.539.473 Due within 1 - 30 days Jatuh tempo 31 - 60 hari 27.339.407 4.851.894 Due between 31 - 60 days Jatuh tempo 61 - 90 hari 10.645.759 2.368.396 Due between 61 - 90 days Jatuh tempo 90 hari 1.350.410 801.706 Due after 90 days Jumlah 146.054.745 91.561.469 Total PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 30 Juni 2008 dan 2007 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended June 30, 2008 and 2007 Expressed in thousands of Rupiah, unless otherwise stated 40 12. UANG MUKA PENJUALAN 12. SALES ADVANCES