Laba per saham Earnings per share

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 39

2. IKHTISAR KEBIJAKAN AKUNTANSI YANG

SIGNIFIKAN lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued y. Penerapan pernyataan standar akuntansi baru lanjutan y. The implementation of new statement of accounting standards continued Standar akuntansi baru yang telah diterbitkan atau direvisi berlaku efektif 1 Januari 2015: lanjutan The following new accounting standards that have been issued or amended effective January 1, 2015: continued iv PSAK 46 Revisi 2014, “Pajak Penghasilan” iv PSAK 46 Revised 2014, “Income Taxes” v PSAK 48 Revisi 2014, “Penurunan Nilai Aset” v PSAK 48 Revised 2014, “Impairment of Assets” vi PSAK 50 Revisi 2014, “Instrumen Keuangan: Penyajian” vi PSAK 50 Revised 2014, “Financial Instrument: Presentation” vii P SAK 55 Revisi 2014, “Instrumen Keuangan: Pengakuan dan Pengukuran” vii PSAK 55 Revised 2014, “Financial Instrument: Recognition and Measurement” viii P SAK 60 Revisi 2014, “Instrumen Keuangan: Pengungkapan” viii PSAK 60 Revised 2014, “Financial Instrument: Disclosures” ix PSAK 65: “Laporan Keuangan Konsolidasi” ix PSAK 65: “Consolidated Financial Statements” x PSAK 66 : “Pengaturan Bersama” xi PSAK 67: “Pengungkapan Kepentingan dalam Entitas Lain” x PSAK 66 : “Joint Arrangements” xi PSAK 67: “Disclosure of Interest in Other Entities” xii PSAK 68: “Pengukuran Nilai Wajar xii PSAK 68: “Fair Value Measurement” Revisi PSAK tersebut tidak memberikan pengaruh yang signifikan bagi laporan keuangan konsolidasian. The revised PSAK has no significant impact on the consolidated financial statements. 3. PERUBAHAN DALAM KEBIJAKAN AKUNTANSI 3. CHANGES IN ACCOUNTING POLICIES Efektif tanggal 1 Januari 2015, Grup menerapkan PSAK 24 Revisi 2013, “Imbalan Kerja” Catatan 2u. Effective January 1, 2015, the Group applies PSAK 24 Revise d 2013, “Employees’ Benefits” Note 2u. Laporan posisi keuangan konsolidasian Grup pada tanggal 1 Januari 2014 yang telah disajikan kembali adalah sebagai berikut: The Group’s consolidated statement of financial position as at January 1, 2014 which has been restated is as follows: Penyesuaian atas penerapan PSAK 24 Revisi 2013 Dilaporkan Adjustment due sebelumnya to adoption of As previously PSAK 24 Setelah penyesuaian reported Revised 2013 As adjustment ASET TIDAK LANCAR NON-CURRENT ASSETS Aset pajak tangguhan 75.195.771 536.157 74.659.614 Deferred tax assets LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES Liabilitas imbalan kerja 97.247.211 1.461.580 95.785.631 Employee benefits liability - net Liabilitas pajak tangguhan 32.093.054 100.411 32.193.465 Deferred tax liabilities - net EKUITAS EQUITY Saldo laba Retained earnings Belum ditentukan penggunaannya 1.558.719.888 644.760 1.559.364.648 Unappropriated Kepentingan nonpengendali 33.082.752 180.252 33.263.004 Non-controlling interests