Standar akuntansi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

191 Annual Report 2011 Sampoerna Agro Annual Report 2011 Sampoerna Agro The original consolidated financial statements included herein are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 45

3. SUMBER ESTIMASI

KETIDAKPASTIAN lanjutan

3. SOURCE OF

ESTIMATION UNCERTAINTY continued Estimasi dan Asumsi lanjutan Estimates and Assumptions continued Penyusutan Aset Tetap lanjutan Depreciation of Fixed Assets continued Nilai buku neto aset tetap Grup pada tanggal 31 Desember 2011 adalah sebesar Rp983.776.805 31 Desember 2010: Rp653.245.950 Catatan 10. The net book value of the Group’s fixed assets as of December 31, 2011 was Rp983,776,805 December 31, 2010: Rp653,245,950 Note 10. Instrumen Keuangan Financial Instruments Grup mencatat aset dan liabilitas keuangan tertentu berdasarkan nilai wajar pada pengakuan awal, yang mengharuskan penggunaan estimasi akuntansi. Sementara komponen signifikan pengukuran nilai wajar ditentukan menggunakan bukti objektif yang dapat diverifikasi, jumlah perubahan nilai wajar dapat berbeda bila Grup menggunakan metodologi penilaian yang berbeda. Perubahan nilai wajar aset dan liabilitas keuangan dapat mempengaruhi secara langsung labarugi Grup. Nilai tercatat aset keuangan dalam laporan perubahan posisi keuangan konsolidasian pada 31 Desember 2011 adalah Rp410.530.328 31 Desember 2010: Rp634.200.469 Catatan 29, sedangkan nilai tercatat liabilitas keuangan dalam laporan perubahan posisi keuangan konsolidasian pada tanggal 31 Desember 2011 adalah Rp723.884.026 31 Desember 2010: Rp587.042.651 Catatan 29. The Group recorded certain financial assets and liabilities initially based on fair values, which requires the use of accounting estimates. While significant components of fair value measurement were determined using verifiable objective evidences, the amount of changes in fair values would differ if the Group utilized different valuation methodology. Any changes in fair values of these financial assets and liabilities would affect directly the Group’s profit or loss. The carrying value of financial assets in the consolidated statements of financial position as of December 31, 2011 is Rp410,530,328 December 31, 2010: Rp634,200,469 Note 29, while the carrying value of financial liabilities carried in the consolidated statements of financial position as of December 31, 2011 is Rp723,884,026 December 31, 2010: Rp587,042,651 Note 29. Pajak Penghasilan Income Tax Penentuan provisi perpajakan memerlukan pertimbangan signifikan, yang mana keputusan final atas provisi perpajakan tersebut bisa berbeda dari jumlah yang tercatat. Utang pajak penghasilan badan pada tanggal 31 Desember 2011 sebesar Rp30.503.158 31 Desember 2010: Rp49.959.410 Catatan 13a. Determining of the tax provison needs significant judgments, in which the final asessment of those tax provison could differ from the carrying amount. The corporate income tax payable as of December 31, 2011 was Rp30,503,158 December 31, 2010: Rp49,959,410 Note 13a. Penyisihan Penurunan Nilai Pasar dan Keusangan Persediaan Allowance for Decline in Market Values and Obsolescence of Inventories Penyisihan penurunan nilai pasar dan keusangan persediaan diestimasi berdasarkan fakta dan situasi yang tersedia, termasuk namun tidak terbatas kepada, kondisi fisik persediaan yang dimiliki, harga jual pasar, estimasi biaya penyelesaian dan estimasi biaya untuk penjualan. Penyisihan dievaluasi kembali dan disesuaikan jika terdapat informasi yang mempengaruhi jumlah yang diestimasi. Manajemen berkeyakinan bahwa seluruh persediaan dapat digunakan dan tidak diperlukan penyisihan persediaan usang pada tanggal 31 Desember 2011. Allowance for decline in market values and obsolescence of inventories is estimated based on the best available facts and circumstances, including but not limited to, the inventories’ own physical conditions, their market selling prices, estimated costs of completion and estimated costs to be incurred for their sales. The allowance is re- evaluated and adjusted as additional information received affects the amount estimated. Management believes that all inventories can be used and no provision for inventory obsolescence is necessary as of December 31, 2011.