BEBAN POKOK PENJUALAN lanjutan COST OF SALES continued

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun 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 December 31, 2015 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 95

31. SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI lanjutan

31. RELATED PARTIES

BALANCES AND TRANSACTIONS continued Pihak-pihak di atas merupakan pihak berelasi bagi Perusahaan danatau Entitas Anak berdasarkan kesamaan dalam kepemilikan danatau manajemen dan transaksi dilakukan dengan syarat-syarat dan ketentuan-ketentuan yang wajar arms-length. The entities mentioned above are considered as related parties to the Company andor its Subsidiaries in view of common ownership andor management and the transactions with related parties are conducted under normal terms and conditions arms-length. Rincian sifat hubungan pihak berelasi adalah sebagai berikut: Nature of relationships with related parties were as follows: Pihak-pihak berelasi Sifat hubungan Related parties Nature of relationship PT Sampoerna Bio Energi Kepentingan nonpengendali pada entitas anak Non-controlling interests in subsidiaries PT Selapan Permai Lestari Kepentingan nonpengendali pada entitas anak Non-controlling interests in subsidiaries Yayasan Putera Sampoerna Mempunyai manajemen kunci yang sama The same key management personnel PT Sampoerna Land Mempunyai manajemen kunci yang sama The same key management personnel PT Bank Sahabat Sampoerna Mempunyai manajemen kunci yang sama The same key management personnel 32. KEPENTINGAN NONPENGENDALI 32. NON-CONTROLLING INTERESTS Kepentingan nonpengendali atas aset neto entitas anak adalah sebagai berikut: Non-controlling interests in net assets of subsidiaries are as follows: 31 Desember 2014 December 31, 2014 Disajikan kembali- Catatan 4 31 Desember 2015 As restated - December 31, 2015 Note 4 Sungai Rangit 28.275.621 36.527.423 Sungai Rangit Telaga Hikmah 2.373.657 2.034.253 Telaga Hikmah Mutiara Bunda Jaya 2.120.945 2.001.411 Mutiara Bunda Jaya Aek Tarum 1.365.524 1.309.883 Aek Tarum Binasawit Makmur 1.176.715 1.018.373 Binasawit Makmur Gunung Tua Abadi 270.877 258.139 Gunung Tua Abadi Sampoerna Bio Fuels 11.788 11.788 Sampoerna Bio Fuels National Sago Prima - 3.326.389 National Sago Prima 35.595.127 39.834.881 Uang muka setoran modal dari Advance for shares subscription kepentingan nonpengendali from non-controlling interest Hutan Ketapang Industri 263.307.675 - Hutan Ketapang Industri Total 298.902.802 39.834.881 Total