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 Juni 2015 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut tidak diaudit Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended unaudited Expressed in thousands of Rupiah, unless otherwise stated 50 11. TANAMAN PERKEBUNAN lanjutan 11. PLANTATION ASSETS continued b. Tanaman belum menghasilkan b. Immature plantations 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Saldo awal 907.002.872 742.750.718 Beginning balance Biaya pengembangan dan bibitan 233.599.068 452.372.457 Development costs and nursery Dialihkan ke tanaman menghasilkan Transferred to mature plantations Catatan 11a 68.187.723 288.120.303 Note 11a Saldo akhir 1.072.414.217 907.002.872 Ending balance Kapitalisasi biaya pinjaman ke tanaman belum menghasilkan sebesar Rp33.676.782 dan Rp61.640.277 masing-masing untuk periode yang berakhir pada tanggal-tanggal 30 Juni 2015 dan 31 Desember 2014. The borrowing costs capitalized into immature plantations amounted to Rp33,676,782 and Rp61,640,277 for the period ended June 30, 2015 and December 31, 2014, respectively. Pada tanggal 30 Juni 2015 dan 31 Desember 2014, sebagian tanaman belum menghasilkan dan tanaman menghasilkan dengan nilai tercatat-neto, digunakan sebagai jaminan atas pinjaman bank Catatan 20. As of June 30, 2015 and December 31, 2014, some of immature and mature plantations with net carrying amounts, 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 Juni 2015 Period ended June 30, 2015 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan 60.062.151 - - - 60.062.151 Cost Akumulasi amortisasi 10.929.665 1.551.843 - - 12.481.508 Accumulated amortization Nilai buku neto 49.132.486 47.580.643 Net book value Tahun yang berakhir pada 31 Desember 2014 Year ended December 31, 2014 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan 71.065.787 - 3.287.911 7.715.725 60.062.151 Cost Akumulasi amortisasi 9.828.339 3.103.686 598.310 1.404.050 10.929.665 Accumulated amortization Nilai buku neto 61.237.448 49.132.486 Net book value Beban amortisasi untuk periode yang berakhir pada tanggal 30 Juni 2015 sebesar Rp1.551.843 dibebankan seluruhnya ke beban pokok penjualan Catatan 25. Amortization expenses for the period ended June 30, 2015 amounting to Rp1,551,843 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 Juni 2015 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut tidak diaudit Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended unaudited Expressed in thousands of Rupiah, unless otherwise stated 51 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 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Saldo awal 460.674.097 268.569.368 Beginning balance Beban pengembangan 101.368.959 185.793.054 Development cost Reklasifikasi dari Reclassifications from mature industrial hutan tanaman industri siap panen - 6.311.675 timber and non-timber plantations Saldo akhir 562.043.056 460.674.097 Ending balance Kapitalisasi biaya pinjaman ke hutan tanaman industri dalam pengembangan sebesar Rp11.858.025 untuk periode yang berakhir pada tanggal 30 Juni 2015 31 Desember 2014: Rp16.792.500. The borrowing costs capitalized into industrial timber and non-timber plantations under development stage amounted to Rp11,858,025 for the year ended June 30, 2015 December 31, 2014: Rp16,792,500. 12. ASET TETAP 12. FIXED ASSETS Periode yang Berakhir pada 30 Juni 2015 Period Ended June 30, 2015 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan Cost Tanah 299.933.261 26.112.202 - - 326.045.463 Land Bangunan 575.629.973 1.059.549 - 18.967.350 595.656.872 Buildings Prasarana 227.101.621 1.308.445 - 431.512 228.841.578 Infrastructures Mesin dan peralatan 895.419.425 6.238.015 - 7.737.349 909.394.789 Machinery and equipment Tangki 19.043.457 158.032 - - 19.201.489 Tanks Kendaraan dan alat-alat berat 269.321.550 21.163.423 180.050 - 290.304.923 Vehicles and heavy equipment Peralatan kantor 68.677.224 7.711.041 - - 76.388.265 Office equipment Aset dalam penyelesaian 240.415.998 98.947.344 - 27.136.211 312.227.131 Construction in progress Total nilai perolehan 2.595.542.509 162.698.051 180.050 - 2.758.060.510 Total cost Akumulasi penyusutan Accumulated depreciation Bangunan 140.852.590 16.237.903 - - 157.090.493 Buildings Prasarana 41.394.448 5.919.648 - - 47.314.096 Infrastructures Mesin dan peralatan 508.985.634 40.336.450 - - 549.322.084 Machinery and equipment Tangki 12.012.490 323.431 - - 12.335.921 Tanks Kendaraan dan alat-alat berat 130.505.092 14.256.561 165.046 - 144.596.607 Vehicles and heavy equipment Peralatan kantor 48.184.473 4.374.356 - - 52.558.829 Office equipment Total akumulasi penyusutan 881.934.727 81.448.349 165.046 - 963.218.030 Total accumulated depreciation Nilai tercatat 1.713.607.782 1.794.842.480 Carrying value Penyisihan penurunan nilai Allowance for impairment aset tetap 7.442.177 - - - 7.442.177 of fixed assets Nilai tercatat neto 1.706.165.605 1.787.400.303 Net carrying value \ are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2015 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut tidak diaudit Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended unaudited Expressed in thousands of Rupiah, unless otherwise stated 52 12. ASET TETAP lanjutan 12. FIXED ASSETS continued Tahun yang Berakhir pada 31 Desember 2014 Year Ended December 31, 2014 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan Cost Tanah 246.250.479 53.682.782 - - 299.933.261 Land Bangunan 475.062.224 33.257.332 1.175.818 68.486.235 575.629.973 Buildings Prasarana 195.999.075 25.449.014 - 5.653.532 227.101.621 Infrastructures Mesin dan peralatan 783.529.141 88.545.402 947.431 24.292.313 895.419.425 Machinery and equipment Tangki 18.789.676 253.781 - - 19.043.457 Tanks Kendaraan dan alat-alat berat 223.507.028 50.423.882 4.609.360 - 269.321.550 Vehicles and heavy equipment Peralatan kantor 62.165.117 6.712.857 200.750 - 68.677.224 Office equipment Aset dalam penyelesaian 141.905.295 196.942.783 - 98.432.080 240.415.998 Construction in progress Total nilai perolehan 2.147.208.035 455.267.833 6.933.359 - 2.595.542.509 Total cost Akumulasi penyusutan Accumulated depreciation Bangunan 114.140.030 27.597.136 884.576 - 140.852.590 Buildings Prasarana 31.244.612 10.149.836 - - 41.394.448 Infrastructures Mesin dan peralatan 433.075.142 75.965.899 55.407 - 508.985.634 Machinery and equipment Tangki 11.393.757 618.733 - - 12.012.490 Tanks Kendaraan dan alat-alat berat 109.777.857 25.144.497 4.417.262 - 130.505.092 Vehicles and heavy equipment Peralatan kantor 39.223.868 9.131.742 171.137 - 48.184.473 Office equipment Total akumulasi penyusutan 738.855.266 148.607.843 5.528.382 - 881.934.727 Total accumulated depreciation Nilai tercatat 1.408.352.769 1.713.607.782 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 1.706.165.605 Net carrying value 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 Juni Period ended June 30 2015 2014 Beban pokok penjualan 72.056.530 64.115.330 Cost of sales Tanaman belum menghasilkan - Immature plantations - biaya pengembangan 4.608.584 3.894.379 development cost Beban umum dan administrasi 2.893.099 2.821.279 General and administrative expenses Hutan tanaman industri Industrial timber and non-timber dalam pengembangan 1.890.136 918.444 plantations under development stage Total 81.448.349 71.749.432 Total are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2015 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut tidak diaudit Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended unaudited Expressed in thousands of Rupiah, unless otherwise stated 53 12. ASET TETAP lanjutan 12. FIXED ASSETS continued