TANAMAN PERKEBUNAN PLANTATIONS 73 financial statement 31 december 2011

Ekshibit E63 Exhibit E63 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010 Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 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 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 31 Desember 2010 dan 2009, seluruh tanaman perkebunan Perusahaan dan Entitas Anak dengan nilai buku masing-masing sebesar, Rp 782,86 miliar dan Rp 606,04 miliar kecuali SNP, GLP, GIN, MIB, JOP dan CCI, digunakan sebagai jaminan atas utang obligasi – Senior Notes yang diterbitkan BSP Finance B.V., Entitas Anak. Utang obligasi - Senior Notes tersebut telah dilunasi pada tanggal 1 Nopember 2011 Catatan 24. As of 31 December 2010 and 2009, all plantations of the Company and Subsidiaries with net book value amounting to Rp 782.86 billion and Rp 606.04 billion, respectively, except SNP, GLP, GIN, MIB, JOP and CCI, were pledged as collateral for bonds payable – Senior Notes issued by BSP Finance B.V., a Subsidiary. The bonds payable have been fully paid on 1 November 2011 Note 24. 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 Entitas Anak. 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 31 Desember 201131 December 2011 Reklasifikasi Reklasifikasi Saldo awal Reclassification 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 288.929.968 10.069.907 - 298.999.875 L a n d Jalan, jembatan dan Roads, bridges and saluran air 585.328.064 15.657.789 500.000 600.485.853 drainages Bangunan dan prasarana 638.902.272 35.482.255 35.955.239 638.429.288 Buildings and improvements Mesin dan peralatan 1.318.716.620 31.531.345 7.981.547 1.342.266.418 Machinery and equipment Alat pengangkutan 130.867.288 14.395.259 20.138.737 125.123.810 Transportation equipment Peralatan dan perabotan Office furniture and kantor 43.922.141 17.167.733 13.607.099 47.482.775 equipment Sub-total 3.006.666.353 124.304.288 78.182.622 3.052.788.019 Sub-total Aset dalam penyelesaian Constructions-in-progress Jalan, jembatan dan Roads, bridges and saluran air 1.116.058.150 35.462.650 14.004.939 1.137.515.861 drainages Bangunan dan prasarana 989.607.468 20.258.665 14.960.533 994.905.600 Buildings and improvements Mesin dan peralatan 2.830.767.006 24.730.671 29.567.263 2.825.930.414 Machinery and equipment Peralatan dan perabotan Office furniture and kantor 44.590.045 5.707.261 15.761.667 34.535.639 equipment Sub-total 4.981.022.669 86.159.247 74.294.402 4.992.887.514 Sub –total Total nilai perolehan 7.987.689.022 210.463.535 152.477.024 8.045.675.533 Total cost Ekshibit E64 Exhibit E64 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010 Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 12. ASET TETAP Lanjutan 12. FIXED ASSETS Continued 31 Desember 201131 December 2011 Reklasifikasi Reklasifikasi Saldo awal Reclassification Reclassification Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deductions balance Akumulasi penyusutan Accumulated depreciation Pemilikan langsung Direct ownership Jalan, jembatan dan Roads, bridges and saluran air 83.301.040 25.058.170 80.019 108.279.191 drainages Bangunan dan prasarana 211.808.976 34.061.101 1.886.923 243.983.154 Buildings and improvements Mesin dan peralatan 460.877.606 62.310.150 1.293.538 521.894.218 Machinery and equipment Alat pengangkutan 108.507.636 12.294.280 14.449.194 106.352.722 Transportation equipment Peralatan dan perabotan Office furniture and kantor 36.580.119 7.162.948 54.838 43.688.229 equipment Total akumulasi Total accumulated penyusutan 901.075.377 140.886.649 17.764.512 1.024.197.514 depreciation Nilai buku neto 7.086.613.645 7.021.478.019 Net book value 31 Desember 201031 December 2010 Reklasifikasi Reklasifikasi Saldo awal Reclassification 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 126.173.777 162.756.191 - 288.929.968 L a n d Jalan, jembatan dan Roads, bridges and saluran air 208.843.176 377.011.890 527.002 585.328.064 drainages Bangunan dan prasarana 142.472.387 498.917.829 2.487.944 638.902.272 Buildings and improvements Mesin dan peralatan 444.138.065 884.714.706 10.136.151 1.318.716.620 Machinery and equipment Alat pengangkutan 57.469.112 75.333.236 1.935.060 130.867.288 Transportation equipment Peralatan dan perabotan Office furniture and kantor 25.632.175 18.615.079 325.113 43.922.141 equipment Sub-total 1.004.728.692 2.017.348.931 15.411.270 3.006.666.353 Sub-total Aset dalam penyelesaian Constructions-in-progress Jalan, jembatan dan Roads, bridges and saluran air 5.514.496 1.115.911.104 5.367.450 1.116.058.150 drainages Bangunan dan prasarana 18.380.521 974.261.416 3.034.469 989.607.468 Buildings and improvements Mesin dan peralatan 27.920.828 2.813.977.141 11.130.963 2.830.767.006 Machinery and equipment Alat pengangkutan 1.254.251 - 1.254.251 - Transportation equipment Peralatan dan perabotan Office furniture and kantor 1.443.826 47.605.686 4.459.467 44.590.045 equipment Sub-total 54.513.922 4.951.755.347 25.246.600 4.981.022.669 Sub-total Total nilai perolehan 1.059.242.614 6.969.104.278 40.657.870 7.987.689.022 Total cost Akumulasi penyusutan Accumulated depreciation Pemilikan langsung Direct ownership Jalan, jembatan dan Roads, bridges and saluran air 50.590.220 32.771.207 60.387 83.301.040 drainages Bangunan dan prasarana 69.738.205 142.873.979 803.208 211.808.976 Buildings and improvements Mesin dan peralatan 185.620.651 282.166.775 6.909.820 460.877.606 Machinery and equipment Alat pengangkutan 48.329.667 62.113.029 1.935.060 108.507.636 Transportation equipment Peralatan dan perabotan Office furniture and kantor 17.482.991 19.356.472 259.344 36.580.119 equipment Total akumulasi Total accumulated penyusutan 371.761.734 539.281.462 9.967.819 901.075.377 depreciation Nilai buku neto 687.480.880 7.086.613.645 Net book value