PERSEDIAAN INVENTORIES SGRO Laporan Keuangan 2014 FY

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun 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 December 31, 2014 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 55 11. TANAMAN PERKEBUNAN lanjutan 11. PLANTATION ASSETS continued b. Tanaman belum menghasilkan b. Immature plantations 31 Desember 2014 31 Desember 2013 December 31, 2014 December 31, 2013 Saldo awal 742.750.718 635.666.197 Beginning balance Biaya pengembangan dan bibitan 452.372.457 286.418.398 Development costs and nursery Dialihkan ke tanaman menghasilkan Transferred to mature plantations Catatan 11a 288.120.303 154.843.093 Note 11a Dialihkan ke perkebunan plasma Transferred to plasma plantations Catatan 10 - 24.490.784 Note 10 Saldo akhir 907.002.872 742.750.718 Ending balance Kapitalisasi biaya pinjaman ke tanaman belum menghasilkan sebesar Rp61.640.277 dan Rp35.488.002 masing-masing untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013. The borrowing costs capitalized into immature plantations amounted to Rp61,640,277 and Rp35,488,002 for the years ended December 31, 2014 and 2013, respectively. Pada tanggal 31 Desember 2014 dan 2013, sebagian tanaman belum menghasilkan dan tanaman menghasilkan dengan nilai tercatat- neto, digunakan sebagai jaminan atas pinjaman bank Catatan 20. As of December 31, 2014 and 2013, some of immature and mature plantations with net carrying amounts, are pledged as collateral for bank loan facilities Note 20. c. Hutan tanaman industri siap panen c. Mature industrial timber and non-timber plantations Tahun yang berakhir pada 31 Desember 2014 Year ended December 31, 2014 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan 71.065.787 - 3.287.911 7.715.725 60.062.151 Cost Akumulasi amortisasi 9.828.339 3.103.686 598.310 1.404.050 10.929.665 Accumulated amortizatization Nilai buku neto 61.237.448 49.132.486 Net book value Tahun yang berakhir pada 31 Desember 2013 Year ended December 31, 2013 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan 71.065.787 - - - 71.065.787 Cost Akumulasi amortisasi 6.724.653 3.103.686 - - 9.828.339 Accumulated amortizatization Nilai buku neto 64.341.134 61.237.448 Net book value Beban amortisasi untuk tahun yang berakhir pada tanggal 31 Desember 2014 sebesar Rp3.103.686 2013: Rp3.103.686 dibebankan seluruhnya ke beban pokok penjualan Catatan 25. Amortization expenses for the year ended December 31, 2014 amounting to Rp3,103,686 2013: Rp3,103,686 were all charged to cost of sales Note 25. are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun 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 December 31, 2014 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 56 11. TANAMAN PERKEBUNAN lanjutan 11. Plantation ASSETS continued

d. Hutan tanaman

industri dalam pengembangan d. Industrial timber and non-timber plantations under development stage 31 Desember 2014 31 Desember 2013 December 31, 2014 December 31, 2013 Saldo awal 268.569.368 146.710.024 Beginning balance Beban pengembangan 185.793.054 121.859.344 Development cost Reklasifikasi dari Reclassifications from mature industrial hutan tanaman industri siap panen 6.311.675 - timber and non-timber plantations Saldo akhir 460.674.097 268.569.368 Ending balance Kapitalisasi biaya pinjaman ke hutan tanaman industri dalam pengembangan sebesar Rp16.792.500 untuk tahun yang berakhir pada tanggal 31 Desember 2014 2013: Rp7.225.918. The borrowing costs capitalized into industrial timber and non-timber plantations under development stage amounted to Rp16,792,500 for the year ended December 31, 2014 2013: Rp7,225,918. 12. ASET TETAP 12. FIXED ASSETS Tahun yang Berakhir pada 31 Desember 2014 Year Ended December 31, 2014 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan Cost Tanah 246.250.479 53.682.782 - - 299.933.261 Land Bangunan 475.062.224 33.257.332 1.175.818 68.486.235 575.629.973 Buildings Prasarana 195.999.075 25.449.014 - 5.653.532 227.101.621 Infrastructures Mesin dan peralatan 783.529.141 88.545.402 947.431 24.292.313 895.419.425 Machinery and equipment Tangki 18.789.676 253.781 - - 19.043.457 Tanks Kendaraan dan alat-alat berat 223.507.028 50.423.882 4.609.360 - 269.321.550 Vehicles and heavy equipment Peralatan kantor 62.165.117 6.712.857 200.750 - 68.677.224 Office equipment Aset dalam penyelesaian 141.905.295 196.942.783 - 98.432.080 240.415.998 Construction in progress Total nilai perolehan 2.147.208.035 455.267.833 6.933.359 - 2.595.542.509 Total cost Akumulasi penyusutan Accumulated depreciation Bangunan 114.140.030 27.597.136 884.576 - 140.852.590 Buildings Prasarana 31.244.612 10.149.836 - - 41.394.448 Infrastructures Mesin dan peralatan 433.075.142 75.965.899 55.407 - 508.985.634 Machinery and equipment Tangki 11.393.757 618.733 - - 12.012.490 Tanks Kendaraan dan alat-alat berat 109.777.857 25.144.497 4.417.262 - 130.505.092 Vehicles and heavy equipment Peralatan kantor 39.223.868 9.131.742 171.137 - 48.184.473 Office equipment Total akumulasi penyusutan 738.855.266 148.607.843 5.528.382 - 881.934.727 Total accumulated depreciation Nilai tercatat 1.408.352.769 1.713.607.782 Carrying value Penyisihan penurunan nilai Allowance for impairment aset tetap 7.442.177 - - - 7.442.177 of fixed assets Nilai tercatat neto 1.400.910.592 1.706.165.605 Net carrying value \