ASET TETAP PROPERTY, LAPORAN KEUANGAN 31 MARET 2014

PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 dan Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of March 31, 2014 and December 31, 2013 and For The Three Months Period Ended March 31, 2014 and 2013 Expressed in Millions of Rupiah, Unless Otherwise Stated 43 31 Maret 31 Desember March 31, December 31, 2014 2013 Belum menghasilkan masa pertumbuhan: Growing flocks: Saldo awal 381.377 286.828 Beginning balance Biaya masa pertumbuhan 369.616 1.165.456 Cost incurred during growing phase Reklasifikasi ke ayam telah menghasilkan 331.726 1.070.907 Reclassification to producing flocks Saldo akhir 419.267 381.377 Ending balance Eliminasi 1.963 23.673 Elimination Total setelah eliminasi 421.230 357.704 Balance after elimination Total 991.584 787.843 Total Pada tanggal 31 Maret 2014 dan 31 Desember 2013, ayam pembibit turunan telah diasuransikan terhadap risiko kerugian akibat kerusakan, bencana alam, kebakaran dan risiko lainnya berdasarkan suatu paket polis tertentu Catatan 6. As of March 31, 2014 and December 31, 2013, the breeding flocks are covered by insurance against losses from damage, natural disasters, fire and other risks under blanket policies Note 6. Eliminasi merupakan laba yang belum direalisasi atas penjualan pakan dan anak ayam usia sehari antara Perusahaan dan Entitas Anak tertentu yang dieliminasi untuk tujuan konsolidasi. Elimination represents unrealized profit on sales of feed and day-old chicks between the Company and certain Subsidiaries that are eliminated for consolidation purposes. Berdasarkan hasil penelaahan atas kondisi ayam pembibit turunan pada akhir periode, Manajemen berkeyakinan bahwa jumlah cadangan kematian ayam masa produksi tersebut cukup untuk menutup kemungkinan kerugian atas penurunan nilai ayam pembibit turunan. Based on the review of the condition of the breeding flocks at the end of the period, the Management believes that the allowance for mortality of producing flocks are adequate to cover possible losses from the decline in value of these breeding flocks.

9. ASET TETAP

9. PROPERTY,

PLANT AND EQUIPMENT Rincian aset tetap adalah sebagai berikut: The details of property, plant and equipment are as follows: 31 Maret 2014 March 31, 2014 Saldo Awal Saldo Akhir Beginning Penambahan Reklasifikasi Pengurangan Ending Balance Addition Reclassification Deduction Balance Harga Perolehan Cost Pemilikan Langsung Direct Ownership Tanah 860.680 19.085 3.705 - 883.470 Land Prasarana tanah 243.492 825 19.677 32 263.962 Land improvements Bangunan 2.056.020 12.681 54.686 150 2.123.237 Building Mesin dan peralatan 1.637.138 6.739 54.087 408 1.697.556 Machinery and equipment Peralatan transportasi 93.214 5.504 2.211 435 100.494 Transportation equipment Peralatan kantor 172.087 3.584 1.396 607 176.460 Office equipment Instalasi air 153.778 3.240 9.025 1.452 164.591 Wells and waterlines Peralatan peternakan 802.479 24.689 23.877 11.118 839.927 Poultry equipment Peralatan laboratorium 24.358 7.342 3.165 - 34.865 Laboratory equipment Total 6.043.246 83.689 171.829 14.202 6.284.562 Total berlanjut forward PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 dan Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of March 31, 2014 and December 31, 2013 and For The Three Months Period Ended March 31, 2014 and 2013 Expressed in Millions of Rupiah, Unless Otherwise Stated 44 31 Maret 2014 March 31, 2014 Saldo Awal Saldo Akhir Beginning Penambahan Reklasifikasi Pengurangan Ending Balance Addition Reclassification Deduction Balance Aset dalam Penyelesaian Construction in Progress Tanah 239.215 1.925 3.485 - 237.655 Land Bangunan dan prasarana Building and land tanah 1.063.773 203.724 104.532 562 1.162.403 improvements Mesin dan peralatan 378.236 70.193 30.886 4.486 413.057 Machinery and equipment Instalasi air 66.517 6.411 9.527 - 63.401 Wells and waterlines Peralatan peternakan 494.235 187.521 23.399 - 658.357 Poultry equipment Total 2.241.976 469.774 171.829 5.048 2.534.873 Total Total Harga Perolehan 8.285.222 553.463 - 19.250 8.819.435 Total Cost Akumulasi Penyusutan Accumulated Depreciation Pemilikan Langsung Direct Ownership Prasarana tanah 111.204 8.565 - 7 119.762 Land improvements Bangunan 493.452 24.014 - 38 517.428 Building Mesin dan peralatan 645.946 29.571 - 290 675.227 Machinery and equipment Peralatan transportasi 62.210 1.587 - 345 63.452 Transportation equipment Peralatan kantor 124.327 2.932 - 482 126.777 Office equipment Instalasi air 80.912 6.328 - 1.013 86.227 Wells and waterlines Peralatan peternakan 353.119 26.477 - 5.422 374.174 Poultry equipment Peralatan laboratorium 12.211 188 - - 12.399 Laboratory equipment Total Akumulasi Total Accumulated Penyusutan 1.883.381 99.662 - 7.597 1.975.446 Depreciation Dikurangi rugi penurunan Less loss on impairment nilai in value Bangunan 5.783 - - - 5.783 Building Mesin dan peralatan 6.513 - - - 6.513 Machinery and equipment Total 12.296 - - - 12.296 Total Nilai Buku Neto 6.389.545 6.831.693 Net Book Value 31 Desember 2013 December 31, 2013 Saldo Awal Saldo Akhir Beginning Penambahan Reklasifikasi Pengurangan Ending Balance Addition Reclassification Deduction Balance Harga Perolehan Cost Pemilikan Langsung Direct Ownership Tanah 610.101 114.170 140.037 3.628 860.680 Land Prasarana tanah 183.439 13.244 47.043 234 243.492 Land improvements Bangunan 1.590.090 37.745 429.455 1.270 2.056.020 Building Mesin dan peralatan 1.409.709 43.092 197.687 13.350 1.637.138 Machinery and equipment Peralatan transportasi 78.175 10.898 7.424 3.283 93.214 Transportation equipment Peralatan kantor 155.511 12.229 8.778 4.431 172.087 Office equipment Instalasi air 119.020 5.823 29.328 393 153.778 Wells and waterlines Peralatan peternakan 587.101 56.106 181.686 22.414 802.479 Poultry equipment Peralatan laboratorium 18.507 4.034 2.732 915 24.358 Laboratory equipment Total 4.751.653 297.341 1.044.170 49.918 6.043.246 Total Aset dalam Penyelesaian Construction in Progress Tanah 144.324 199.548 104.657 - 239.215 Land Bangunan dan prasarana Building and land tanah 787.353 826.858 524.787 25.651 1.063.773 improvements Mesin dan peralatan 307.859 282.612 211.995 240 378.236 Machinery and equipment Instalasi air 48.482 49.397 28.349 3.013 66.517 Wells and waterlines Peralatan peternakan 148.935 521.510 172.904 3.306 494.235 Poultry equipment Total 1.436.953 1.879.925 1.042.692 32.210 2.241.976 Total Aset Sewa Pembiayaan Leased Assets Peralatan transportasi 1.478 - 1.478 - - Transportation equipment Total Harga Perolehan 6.190.084 2.177.266 - 82.128 8.285.222 Total Cost berlanjut forward PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 dan Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of March 31, 2014 and December 31, 2013 and For The Three Months Period Ended March 31, 2014 and 2013 Expressed in Millions of Rupiah, Unless Otherwise Stated 45 31 Desember 2013 December 31, 2013 Saldo Awal Saldo Akhir Beginning Penambahan Reklasifikasi Pengurangan Ending Balance Addition Reclassification Deduction Balance Akumulasi Penyusutan Accumulated Depreciation Pemilikan Langsung Direct Ownership Prasarana tanah 83.518 27.864 - 178 111.204 Land improvements Bangunan 416.837 76.984 - 369 493.452 Building Mesin dan peralatan 551.722 103.003 - 8.779 645.946 Machinery and equipment Peralatan transportasi 58.715 5.008 1.316 2.829 62.210 Transportation equipment Peralatan kantor 119.298 8.716 - 3.687 124.327 Office equipment Instalasi air 61.126 20.075 - 289 80.912 Wells and waterlines Peralatan peternakan 280.879 88.468 - 16.228 353.119 Poultry equipment Peralatan laboratorium 11.519 1.429 - 737 12.211 Laboratory equipment Total 1.583.614 331.547 1.316 33.096 1.883.381 Total Aset Sewa Pembiayaan Leased Assets Peralatan transportasi 1.174 142 1.316 - - Transportation equipment Total Akumulasi Total Accumulated Penyusutan 1.584.788 331.689 - 33.096 1.883.381 Depreciation Dikurangi rugi penurunan Less loss on impairment nilai in value Bangunan 5.783 - - - 5.783 Building Mesin dan peralatan 6.513 - - - 6.513 Machinery and equipment Total 12.296 - - - 12.296 Total Nilai Buku Neto 4.593.000 6.389.545 Net Book Value a Pembebanan penyusutan adalah sebagai berikut: a Depreciation is charged as follows: Periode yang berakhir pada tanggal 31 Maret Period ended March 31 2014 2013 Beban pokok penjualan dan ayam pembibit turunan belum menghasilkan 94.831 72.889 Cost of goods sold and growing flocks Beban umum dan administrasi General and administrative expenses Catatan 22 3.170 2.774 Note 22 Beban penjualan Catatan 21 1.661 953 Selling expense Note 21 Total 99.662 76.616 Total b Keuntungan dari penjualan aset tetap adalah sebagai berikut: b The computation of gain on sale of property, plant and equipment is as follows: Periode yang berakhir pada tanggal 31 Maret Period ended March 31 2014 2013 Hasil penjualan neto 6.962 2.595 Net proceeds Nilai buku 6.533 2.210 Net book value Laba atas penjualan Gain on sale of property, aset tetap - neto 429 385 plant and equipment - net Laba penjualan aset tetap disajikan sebagai bagian dari akun “Pendapatan Operasi Lain” dalam laporan laba rugi komprehensif konsolidasian. Gain on sales of property, plant and equipment are presented as part of the “Other Operating Income” account in the consolidated statements of comprehensive income. PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 dan Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of March 31, 2014 and December 31, 2013 and For The Three Months Period Ended March 31, 2014 and 2013 Expressed in Millions of Rupiah, Unless Otherwise Stated 46 c Pada tanggal 31 Maret 2014 dan 31 Desember 2013 aset tetap, tidak termasuk tanah dan peralatan transportasi telah diasuransikan terhadap risiko kerugian akibat kerusakan, bencana alam, kebakaran dan risiko lainnya berdasarkan suatu paket polis tertentu dengan nilai pertanggungan sebesar AS586.795.381 dan Rp4.320.956. Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian yang timbul dari risiko-risiko tersebut. c As of March 31, 2014 and December 31, 2013, property, plant and equipment excluding land and transportation equipment, are covered by insurance against losses from damage, natural disasters, fire and other risks under blanket policies of US586,795,381 and Rp4,320,956. The Management believes that the insurance is adequate to cover possible losses arising from such risks. d Penambahan aset tetap terdiri dari biaya pengadaan aset tetap sehubungan dengan ekspansi kapasitas produksi, penambahan fasilitas penunjang pakan ternak seperti silo, gudang barang jadi dan bahan baku khususnya untuk pembangunan pabrik pakan ternak di Surabaya, Makassar dan Cirebon, pabrik premix di Surabaya dan pabrik pengolahan ayam di Cikande dan Ngoro. d Additions to property, plant and equipment consist of acquisition costs related to expansion of production capacity, additions to poultry feed supporting facilities such as silos, warehouses for raw materials and finished goods, especially for constructing feedmill factories at Surabaya, Makassar and Cirebon, a premix plant at Surabaya and chicken processing plant at Cikande and Ngoro. e Rincian dari aset dalam penyelesaian adalah sebagai berikut: e The details of construction in progress are as follows: 31 Maret 2014 March 31, 2014 Perkiraan Total Tahun Perkiraan Penyelesaian Tercatat Penyelesaian Estimated Carrying Estimated Year of of Completion Amount Completion Bangunan dan prasarana Building and land improvements Pabrik pakan ternak 23 - 99 824.422 2014 Feedmill factories Kandang ayam 15 - 99 337.981 2014 Henhouses Mesin dan peralatan Machinery and equipment Pabrik pakan ternak 10 - 99 263.866 2014 Feedmill factories Penetasan 5 - 96 149.191 2014 Hatchery Peralatan peternakan 52 - 99 658.357 2014 Poultry equipment 31 Desember 2013 December 31, 2013 Perkiraan Total Tahun Perkiraan Penyelesaian Tercatat Penyelesaian Estimated Carrying Estimated Year of of Completion Amount Completion Bangunan dan prasarana Building and land improvements Pabrik pakan ternak 5 - 99 724.595 2014 Feedmill factories Kandang ayam 0 - 99 578.393 2014 Henhouses Mesin dan peralatan Machinery and equipment Pabrik pakan ternak 0 - 99 225.673 2014 Feedmill factories Penetasan 2 - 96 219.083 2014 Hatchery Peralatan peternakan 23 - 99 494.232 2014 Poultry equipment f Aset tetap dalam bentuk tanah dengan status Hak Guna Bangunan terletak di beberapa lokasi di Indonesia dengan jumlah luas keseluruhan f Land under Building Usage Right is located in several locations in Indonesia with a total area of 20,263,419 square meters. The related PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 dan Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of March 31, 2014 and December 31, 2013 and For The Three Months Period Ended March 31, 2014 and 2013 Expressed in Millions of Rupiah, Unless Otherwise Stated 47 sekitar 20.263.419 meter persegi. Hak atas tanah tersebut akan berakhir pada berbagai tanggal antara tahun 2014 sampai dengan tahun 2043. Manajemen berkeyakinan bahwa hak tersebut dapat diperpanjang pada saat berakhirnya hak tersebut. landrights will expire on various dates between 2014 and 2043. Management believes that these rights are renewable upon their expiry. g Berdasarkan kondisi aset tetap, manajemen berkeyakinan bahwa tidak terdapat indikasi adanya penurunan nilai aset tetap Kelompok Usaha pada tanggal 31 Maret 2014 dan 31 Desember 2013. Penurunan nilai aset tetap berupa mesin-mesin untuk pabrik yang sudah tidak beroperasi milik Perusahaan di Jakarta dan bangunan kandang ayam milik CPJF di Mekarsari. g Based on the condition of the property, plant and equipment, management believes that there is no indication of impairment of asset value in the Group as of March 31, 2014 and December 31, 2013. Impairment of asset value consists of the Companys machineries on a plant that is no longer operating at Jakarta and CPJFs henhouse at Mekarsari. h Aset tetap tertentu milik Perusahaan dan CPJF dengan jumlah nilai tercatat masing-masing sebesar Rp6.653 pada tanggal 31 Maret 2014 dan 31 Desember 2013 digunakan sebagai jaminan atas fasilitas pinjaman dari PT Bank CIMB Niaga Tbk Catatan 31c. h Certain property, plant and equipment of the Company and CPJF with total carrying values of Rp6,653, respectively, as of March 31, 2014 and December 31, 2013 is used to secure the bank loan facility obtained from PT Bank CIMB Niaga Tbk Note 31c . i Jumlah biaya pinjaman yang dikapitalisasi selama tahun yang berakhir pada tanggal 31 Desember 2013 adalah sebesar Rp15.107. Tarif yang digunakan untuk menentukan jumlah biaya pinjaman yang dapat dikapitalisasi adalah 3,3 sampai dengan 4,75, yang merupakan suku bunga efektif dari pinjaman yang spesifik. i The amount of borrowing costs capitalized during the year ended December 31, 2013 amounted to Rp15,107. The rates used to determine the amount of borrowing costs eligible for capitalization were from 3.3 to 4.75, which represent the effective interest rates of the specific borrowing.

9. PAJAK DIBAYAR DI MUKA, TAGIHAN DAN KEBERATAN ATAS HASIL PEMERIKSAAN