Tanaman menghasilkan Mature Plantations

Ekshibit E46 Exhibit E46 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 11. TANAMAN PERKEBUNAN Lanjutan 11. PLANTATIONS Continued b. Tanaman Belum Menghasilkan Lanjutan

b. Immature Plantations Continued

Pengurangan biaya perolehan tanaman belum menghasilkan terdiri dari: Deductions in acquisition costs of immature plantations consists of: 2 0 1 0 2 0 0 9 Reklasifikasi ke tanaman menghasilkan 92.392.736 42.307.102 Reclassifications to mature plantations J u m l a h 92.392.736 42.307.102 T o t a l Tanaman belum menghasilkan tersebar di berbagai lokasi operasi Perusahaan dan Anak Perusahaan, sebagai berikut: Immature plantations are spread over several operational locations of the Company and Subsidiaries as follows: 2 0 1 0 2 0 0 9 Dalam Ha Dalam Ha In Ha In Ha Indragiri Hilir – Riau 7.591 8.162 Indragiri Hilir – Riau Kalimantan Tengah 7.200 6.425 Central Kalimantan Kisaran – Sumatera Utara 5.061 1.122 Kisaran - North Sumatera J a m b i 4.246 - J a m b i Arang-arang – Jambi 3.171 3.605 Arang-arang - Jambi Ketahun – Bengkulu 1.931 - Ketahun – Bengkulu Pasaman – Sumatera Barat 1.161 719 Pasaman – West Sumatera Labuhan Batu – Sumatera Utara 1.077 2.062 Labuhan Batu – North Sumatera Indrapura – Sumatera Barat 920 - Indrapura – West Sumatera Bengkulu 401 460 Bengkulu Tulang Bawang Tengah - Lampung 14 14 Tulang Bawang Tengah - Lampung J u m l a h 32.773 22.569 T o t a l Penambahan biaya perolehan tanaman belum menghasilkan terdiri dari penambahan biaya atas pengembangan tanaman belum menghasilkan pada tahun 2010 dan 2009. Additions in acquisition costs of immature plantations consist of additional costs incurred in the development of immature plantations in 2010 and 2009. Akun tanaman belum menghasilkan merupakan pembebanan biaya untuk pengembangan tanaman karet dan kelapa sawit yang mencakup biaya persiapan lahan, penanaman, pemupukan, pemeliharaan bibit dan beban keuangan. Immature plantations represent expenditures for the development of rubber and oil palm plantations, which include cost for field preparation, planting, fertilizing, seed maintenance and borrowing costs. Status tanah yang digunakan untuk menanam adalah Hak Guna Usaha HGU Catatan 1c. The land titles used for plantations are Land Rights HGU Note 1c. Pada tanggal 30 September 2010 dan 2009, seluruh tanaman perkebunan Perusahaan dan Anak Perusahaan dengan nilai buku masing-masing sebesar Rp 877.155.142 dan Rp 708.418.391 kecuali SNP, GLP, dan GIN, digunakan sebagai jaminan atas hutang obligasi – Senior Notes yang diterbitkan BSP Finance B.V., Anak Perusahaan Catatan 24. As of 30 September 2010 and 2009, all plantations of the Company and Subsidiaries with net book value amounting to Rp 877,155,142 and Rp 708,418,391, respectively, except SNP, GLP, and GIN, were pledged as collateral for bonds payable – Senior Notes issued by BSP Finance B.V., a Subsidiary Note 24. Ekshibit E47 Exhibit E47 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 11. TANAMAN PERKEBUNAN Lanjutan 11. PLANTATIONS Continued Tanaman menghasilkan dan tanaman belum menghasilkan tidak diasuransikan terhadap risiko kerugian akibat kebakaran karena belum ada Perusahaan asuransi yang dapat memberikan nilai pertanggungan yang wajar. Mature and immature plantations are not covered by insurance against lossess from fire, as there is no insurance company that is able to provide sufficient coverage. Berdasarkan evaluasi manajemen, tidak terdapat kejadian-kejadian atau perubahan-perubahan keadaan yang mengindikasikan adanya penurunan nilai tanaman perkebunan Perusahaan dan Anak Perusahaan. Based on the evaluation of the Company’s management, there are no events or changes in circumstances that indicate impairment in the value of the Company’s and Subsidiaries’ plantations. 12. ASET TETAP 12. FIXED ASSETS 30 September 201030 September 2010 Reklasifikasi Saldo awal Reclassification Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deductions balance Nilai perolehan C o s t Pemilikan langsung Direct ownership T a n a h 126.173.777 99.446.878 - 225.620.655 L a n d Jalan, jembatan dan Roads, bridges and saluran air 208.843.176 428.450.849 527.002 636.767.023 drainages Bangunan dan prasarana 142.472.387 470.194.270 237.406 612.429.251 Buildings and improvements Mesin dan peralatan 444.138.065 873.598.982 943.380 1.316.793.667 Machinery and equipment Alat pengangkutan 57.469.112 70.650.932 708.086 127.411.958 Transportation equipment Peralatan dan perabotan Office furniture and kantor 25.632.175 15.921.325 67.195 41.486.305 equipment Sub - jumlah 1.004.728.692 1.958.263.236 2.483.069 2.960.508.859 Sub - total Aset dalam penyelesaian Constructions-in-progress Jalan, jembatan dan Roads, bridges and saluran air 5.514.496 95.446.456 4.423.524 96.537.428 drainages Bangunan dan prasarana 18.380.521 295.893.270 2.600.396 311.673.395 Buildings and improvements Mesin dan peralatan 27.920.828 508.537.865 5.773.362 530.685.331 Machinery and equipment Alat pengangkutan 1.254.251 2.121.267 1.184.570 2.190.948 Transportation equipment Peralatan dan perabotan Office furniture and kantor 1.443.826 15.359.500 1.836.280 14.967.046 equipment Sub - jumlah 54.513.922 917.358.358 15.818.132 956.054.148 Sub - total Jumlah nilai perolehan 1.059.242.614 2.875.621.594 18.301.201 3.916.563.007 Total cost Akumulasi penyusutan Accumulated depreciation Pemilikan langsung Direct ownership Jalan, jembatan dan Roads, bridges and saluran air 50.590.220 22.138.997 60.387 72.668.830 drainages Bangunan dan prasarana 69.738.205 130.533.947 132.453 200.139.699 Buildings and improvements Mesin dan peralatan 185.620.651 249.903.390 863.936 434.660.105 Machinery and equipment Alat pengangkutan 48.329.667 56.439.885 707.404 104.062.148 Transportation equipment Peralatan dan perabotan Office furniture and Kantor 17.482.991 16.180.234 119.842 33.543.383 equipment Jumlah akumulasi Total accumulated penyusutan 371.761.734 475.196.453 1.884.022 845.074.165 depreciation Nilai buku bersih 687.480.880 3.071.488.842 Net book value