TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 63 12. ASET TETAP Lanjutan 12. FIXED ASSETS Continued Saldo Saldo 1 Januari Penambahan dan Pengurangan dan 31 Desember Balance as of Reklasifikasi Reklasifikasi Balance as of January 1, Additions and Deductions and December 31, 2013 Reclassifications Reclassifications 2013 Aset dalam penyelesaian Construction-in-progress Jalan, jembatan dan Roads, bridges and saluran air 379.011.010 56.242.986 7.180.133 428.073.863 drainages Bangunan dan prasarana 928.925.512 232.034.205 300.111.981 860.847.736 Buildings and improvements Mesin dan peralatan 3.931.054.581 1.231.930.343 449.556.034 4.713.428.890 Machinery and equipment Peralatan dan perabotan Office furniture and kantor 33.096.916 5.784.893 2.336.688 36.545.121 equipment Sub-total 5.272.088.019 1.525.992.427 759.184.836 6.038.895.610 Sub-total Total biaya perolehan 8.097.944.134 1.834.505.469 1.181.211.665 8.751.237.938 Total acquisition cost Akumulasi penyusutan Accumulated depreciation Pemilikan langsung Direct ownership Jalan, jembatan dan Roads, bridges and saluran air 121.256.505 15.792.987 27.285.237 109.764.255 drainages Bangunan dan prasarana 239.798.482 31.827.898 16.092.196 255.534.184 Buildings and improvements Mesin dan peralatan 484.528.385 45.316.724 35.197.994 494.647.115 Machinery and equipment Alat pengangkutan 90.987.835 5.424.426 4.601.343 91.810.918 Transportation equipment Peralatan dan perabotan Office furniture and kantor 44.618.882 3.737.523 2.452.432 45.903.973 equipment Total akumulasi Total accumulated penyusutan 981.190.089 102.099.558 85.629.202 997.660.445 depreciation Akumulasi Penyisihan Accumulated impairment kerugian penurunan nilai 426.789.482 297.582.314 - 724.371.796 losses Nilai Buku Neto 6.689.964.563 7.029.205.697 Net Book Value Rincian dari aset dalam penyelesaian adalah sebagai berikut: The details of construction-in-progress account are as follows: Persentase Akumulasi Estimasi Penyelesaian Biaya penyelesaian Percentage of Accumulated Estimated Completion Cost Completion Date Desember 2014 Jalan, jembatan dan saluran air 55-65 424.197.052 December 2014 Roads, bridges and drainages Desember 2014 Bangunan dan prasarana 70-95 859.869.027 December 2014 Buildings and improvements Desember 2014 Mesin dan peralatan 80-90 4.720.394.195 December 2014 Machinery and equipment Desember 2014 Peralatan dan perabotan kantor 85-95 35.960.572 December 2014 Office furniture and equipment Total 6.040.420.846 Total 30 Juni 2014 June 30, 2014 PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 64 12. ASET TETAP Lanjutan 12. FIXED ASSETS Continued Persentase Akumulasi Estimasi Penyelesaian Biaya penyelesaian Percentage of Accumulated Estimated Completion Cost Completion Date Desember 2014 Jalan, jembatan dan saluran air 45-55 428.073.863 December 2014 Roads, bridges and drainages Desember 2014 Bangunan dan prasarana 60-85 860.847.736 December 2014 Buildings and improvements Desember 2014 Mesin dan peralatan 75-85 4.713.428.890 December 2014 Machinery and equipment Desember 2014 Peralatan dan perabotan kantor 85-95 36.545.121 December 2014 Office furniture and equipment Total 6.038.895.610 Total 31 Desember 2013 December 31, 2013 Pada tanggal 30 Juni 2014 dan 31 Desember 2013, sebagian besar asset dalam penyelesaian dimiliki oleh entitas Downstream yang terdiri dari PT Domas Agrointi Prima, PT Domas Agrointi Perkasa, PT Flora Sawit Chemindo, PT Sawitmas Agro Perkasa dan PT Domas Sawitinti Perdana. Majority of construction-in-progress as of June 30, 2014 and December 31, 2013, relates to Downstream entities which include PT Domas Agrointi Prima, PT Domas Agrointi Perkasa, PT Flora Sawit Chemindo, PT Sawitmas Agro Perkasa and PT Domas Sawitinti Perdana. Penambahan dan reklasifikasi nilai perolehan aset tetap terdiri dari: Additions and reclassifications in acquisition cost of fixed assets consist of: 30 Juni 31 Desember June 30, December 31, 2014 2013 Perolehan selama periode berjalan 30.432.646 53.484.081 Acquisitions during the period Reklasifikasi dari aset dalam Reclassifications from penyelesaian 25.783.851 27.600.420 construction-in-progress Kapitalisasi beban keuangan 942.604 749.400.781 Capitalization of finance costs Reklasifikasi akun lainnya - 1.004.020.187 Other reclassifications Total 57.159.101 1.834.505.469 Total Pengurangan dan reklasifikasi biaya perolehan aset tetap terdiri dari: Deductions and reclassifications in acquisition costs of fixed assets consist of: 30 Juni 31 Desember June 30, December 31, 2014 2013 Reklasifikasi dari aset dalam Reclassifications from construction- penyelesaian ke aset tetap 25.783.851 27.600.420 in-progress to fixed assets Penghapusan 5.068.121 7.800.899 Disposals Efek pelepasan Entitas Anak Effect of divestment of a Subsidiary Catatan 4 - 141.790.159 Note 4 Reklasifikasi akun lainnya - 1.004.020.187 Other reclassifications Total 30.851.972 1.181.211.665 Total