Hutan tanaman industri siap panen Mature industrial timber and non-timber

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan 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 March 31, 2016 and for the Three Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 55

d. Hutan tanaman

industri dalam pengembangan d. Industrial timber and non-timber plantations under development stage 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Saldo awal 708.636.428 460.674.097 Beginning balance Beban pengembangan 68.428.396 247.962.331 Development cost Saldo akhir 777.064.824 708.636.428 Ending balance Kapitalisasi biaya keuangan ke hutan tanaman industri dalam pengembangan sebesar Rp15.933.748 untuk periode yang berakhir pada tanggal 31 Maret 2016 31 Desember 2015: Rp43.602.460. The finance costs capitalized into industrial timber and non-timber plantations under development stage amounted to Rp15,933,748 for the period ended March 31, 2016 December 31, 2015: Rp43,602,460. Manajemen berkeyakinan bahwa tidak terdapat penurunan potensial atas tanaman perkebunan. Oleh karena itu, tidak diperlukan provisi atas kerugian penurunan nilai tanaman perkebunan pada tanggal 31 Maret 2016 dan 31 Desember 2015. Management believes that there is no potential impairment on the value of plantation assets. Thus, no provision for impairment losses of plantation assets is necessary as of March 31, 2016 and December 31, 2015. Tanaman perkebunan kelapa sawit Grup dikembangkan dan dikelola di atas lahan yang telah memperoleh HGU Catatan 1, atau lahan yang telah memperoleh ijin lokasi dan atau sedang dalam proses pengurusan HGU. Sedangkan untuk tanaman Sagu dan Karet dikembangkan dan dikelola di atas lahan izin pemanfaatan hasil hutan kayu atau bukan kayu. The Group’s oil palm plantations are developed and managed on the area which have obtained HGU Note 1, or have obtained location permits andor in the process of obtaining HGU. While for Sago and Rubber plantations, are developed and managed on the area which obtained forestry utilization permits timber or non-timber. 12. ASET TETAP 12. FIXED ASSETS Periode yang berakhir pada 31 Maret 2016 Period ended March 31, 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan Cost Tanah 377.117.548 8.757.608 - - 385.875.156 Land Bangunan 690.038.980 295.921 - 3.210.978 693.545.879 Buildings Prasarana 268.098.166 854.178 - - 268.952.344 Infrastructures Mesin dan peralatan 971.610.338 627.684 - 4.445.300 976.683.322 Machinery and equipment Tangki 19.383.337 - - - 19.383.337 Tanks Kendaraan dan alat-alat berat 318.473.305 3.025.709 4.203.413 - 317.295.601 Vehicles and heavy equipment Peralatan kantor 81.809.126 899.211 - - 82.708.337 Office equipment Aset dalam penyelesaian 233.022.876 10.979.848 - 7.656.278 236.346.446 Constructions in progress Total nilai perolehan 2.959.553.676 25.440.159 4.203.413 - 2.980.790.422 Total cost 11. TANAMAN PERKEBUNAN lanjutan 11. PLANTATION ASSETS continued