UANG MUKA PERKEBUNAN PLASMA ADVANCES FOR PLASMA PLANTATIONS ASET TETAP FIXED ASSETS

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 53 11. TANAMAN PERKEBUNAN lanjutan 11. PLANTATION ASSETS continued a. Tanaman menghasilkan lanjutan a. Mature plantations continued Tahun yang berakhir pada 31 Desember 2013 Year ended December 31, 2013 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deduction balance Nilai perolehan Cost Tanaman sawit 1.147.411.266 154.843.093 294.597 1.301.959.762 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Total nilai perolehan 1.148.433.826 154.843.093 294.597 1.302.982.322 Total cost Akumulasi amortisasi Accumulated amortization Tanaman sawit 375.927.117 73.645.053 294.597 449.277.573 Oil palm plantations Tanaman karet 613.536 51.128 - 664.664 Rubber plantations Total akumulasi amortisasi 376.540.653 73.696.181 294.597 449.942.237 Total accumulated amortization Nilai tercatat neto 771.893.173 853.040.085 Net carrying value Sungai Rangit, entitas anak, memiliki tanaman kemitraan dengan nilai tercatat masing-masing sebesar Rp3.630.569 dan Rp7.435.685 pada tanggal-tanggal 30 September 2014 dan 31 Desember 2013 Catatan 34b. Sungai Rangit, a subsidiary, has partnership plantation with local farmers with carrying value of Rp3,630,569 and Rp7,435,685 as of September 30, 2014 and December 31, 2013, respectively Note 34b. Beban amortisasi untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2014 sebesar Rp61.585.358 30 September 2013: Rp52.497.947 dibebankan seluruhnya ke beban pokok penjualan Catatan 25. Amortization expenses for the nine months period ended September 30, 2014 amounted to Rp61,585,358 September 30, 2013: Rp52,497,947 were all charged to cost of sales Note 25. b. Tanaman belum menghasilkan b. Immature plantations 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Saldo awal 742.750.718 635.666.197 Beginning balance Biaya pengembangan dan bibitan 284.740.855 286.418.398 Development costs and nursery Dialihkan ke tanaman menghasilkan Transferred to mature plantations Catatan 11a 250.867.548 154.843.093 Note 11a Dialihkan ke perkebunan Plasma - 24.490.784 Transferred to Plasma plantations Saldo akhir 776.624.025 742.750.718 Ending balance 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 54 11. TANAMAN PERKEBUNAN lanjutan 11. PLANTATION ASSETS continued b. Tanaman belum menghasilkan lanjutan b. Immature plantations continued Kapitalisasi biaya pinjaman ke tanaman belum menghasilkan sebesar Rp32.875.599 dan Rp35.488.002 masing-masing untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2014 dan tahun yang berakhir pada tanggal 31 Desember 2013. The borrowing costs capitalized into immature plantations are Rp32,875,599 and Rp35,488,002 for the nine months period ended September 30, 2014 and year ended December 31, 2013, respectively. Pada tanggal 30 September 2014, tanaman belum menghasilkan dan tanaman menghasilkan dengan nilai tercatat - neto sebesar Rp980.521.386 31 Desember 2013: Rp946.253.098, digunakan sebagai jaminan atas pinjaman bank Catatan 20. As of September 30, 2014, immature and mature plantations with net carrying amounts of Rp980,521,386 December 31, 2013: Rp946,253,098 are pledged as collateral for bank loan facilities Note 20. c. Hutan tanaman industri siap panen c. Mature industrial timber and non-timber plantations Periode yang berakhir pada 30 September 2014 Period ended September 30, 2014 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Addition Deduction balance Nilai perolehan 71.065.787 - - 71.065.787 Cost Akumulasi amortisasi 9.828.339 2.327.764 - 12.156.103 Accumulated amortization Penyisihan penurunan nilai Allowance for impairment hutan tanaman industri of mature industrial timber siap panen - 2.416.590 - 2.416.590 and non-timber plantations Nilai buku neto 61.237.448 56.493.094 Net book value Tahun yang berakhir pada 31 Desember 2013 Year ended December 31, 2013 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Addition Deduction balance Nilai perolehan 71.065.787 - - 71.065.787 Cost Akumulasi amortisasi 6.724.653 3.103.686 - 9.828.339 Accumulated amortization Nilai buku neto 64.341.134 61.237.448 Net book value Beban amortisasi untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2014 dan 2013 sebesar Rp2.327.764 dibebankan seluruhnya ke beban pokok penjualan Catatan 25. Amortization expenses for the nine months period ended September 30, 2014 and 2013 amounted to Rp2,327,764 were all charged to cost of sales Note 25. 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 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 57 12. ASET TETAP lanjutan 12. FIXED ASSETS continued