UANG MUKA PROYEK PERKEBUNAN PLASMA lanjutan ADVANCES FOR PLASMA PLANTATIONS continued ASET TETAP FIXED ASSETS

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2011 dan 31 Desember 2010 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2011 and December 31, 2010 and Nine Months Ended September 30, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 40

7. UANG MUKA PROYEK PERKEBUNAN PLASMA lanjutan

7. ADVANCES FOR PLASMA PLANTATIONS continued

Pembiayaan Bank Bank Financing PT Bank Rakyat Indonesia Persero Tbk “BRI” PT Bank Rakyat Indonesia Persero Tbk “BRI” Telaga Hikmah Telaga Hikmah Pada tahun 2010, BRI memberikan pinjaman kepada Plasma sebesar Rp21.800.000. In 2010, BRI granted loans to Plasma amounted to Rp21,800,000 . Pada tahun 2011, BRI memberikan pinjaman kepada Plasma sebesar Rp11.000.000. In 2011, BRI granted loans to Plasma amounted to Rp11,000,000 . Sesuai dengan perjanjian pinjaman, Telaga Hikmah bertindak sebagai penjamin “avalist” sampai seluruh kewajiban petani Plasma kepada BRI dilunasi Catatan 26a. In accordance with the loan agreement, Telaga Hikmah acts as a guarantor “avalist” until all Plasma‟s liabilities to BRI are fully repaid Note 26a. 8. TANAMAN PERKEBUNAN 8. PLANTATION ASSETS Tanaman perkebunan dibedakan menjadi tanaman menghasilkan dan tanaman belum menghasilkan. Plantation assets are classified as mature and immature plantations. a. Tanaman menghasilkan a. Mature plantations 30092011 30092011 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deduction balance Nilai perolehan Cost Tanaman sawit 740.370.301 72.872.477 - 813.242.778 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Jumlah 741.392.861 72.872.477 - 814.265.338 Total Akumulasi amortisasi Accumulated amortization Tanaman sawit 262.283.621 36.152.533 - 298.436.154 Oil palm plantations Tanaman karet 511.280 38.346 - 549.626 Rubber plantations Jumlah 262.794.901 36.190.879 - 298.985.780 Total Nilai buku bersih 478.597.960 515.279.558 Net book value are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2011 dan 31 Desember 2010 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2011 and December 31, 2010 and Nine Months Ended September 30, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 41 8. TANAMAN PERKEBUNAN lanjutan 8. PLANTATION ASSETS continued a. Tanaman menghasilkan lanjutan a. Mature plantations continued 31122010 31122010 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deduction balance Nilai perolehan Cost Tanaman sawit 668.702.334 71.667.967 - 740.370.301 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Jumlah 669.724.894 71.667.967 - 741.392.861 Total Akumulasi amortisasi Accumulated amortization Tanaman sawit 218.653.200 43.630.421 - 262.283.621 Oil palm plantations Tanaman karet 460.152 51.128 - 511.280 Rubber plantations Jumlah 219.113.352 43.681.549 - 262.794.901 Total Nilai buku bersih 450.611.542 478.597.960 Net book value Sungai Rangit memiliki tanaman kemitraan dengan nilai tercatat masing-masing sebesar Rp23.504.439 dan Rp28.860.691 1.809 hektar pada tanggal 30 September 2011 dan 31 Desember 2010 Catatan 26b. Sungai Rangit has partnership plantation with carrying value of Rp23,504,439 and Rp28,860,691 1,809 hectares as of September 30, 2011 and December 31, 2010, respectively Note 26b. Rincian tanaman menghasilkan menurut lokasi operasi perusahaan adalah sebagai berikut: Details of mature plantations based on the Company‟s operation location were as follows: 2011 2010 dalam hektarin hectares Sumatera 22.744 20.390 Sumatera Kalimantan 16.056 13.272 Kalimantan Jumlah 38.800 33.662 Total b. Tanaman belum menghasilkan b. Immature plantations 30092011 31122010 Saldo awal 527.195.741 355.850.727 Beginning balance Biaya pengembangan dan bibitan 157.172.761 243.012.981 Development costs and nursery Dialihkan ke tanaman menghasilkan Transferred to mature plantations Catatan 8a 72.872.477 71.667.967 Note 8a Dialihkan ke uang muka proyek Transferred to advances for Plasma perkebunan Plasma Catatan 7 19.846.584 - plantations Note 7 Saldo akhir 591.649.441 527.195.741 Ending balance are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2011 dan 31 Desember 2010 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2011 and December 31, 2010 and Nine Months Ended September 30, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 42 8. TANAMAN PERKEBUNAN lanjutan 8. PLANTATION ASSETS continued b. Tanaman belum menghasilkan lanjutan b. Immature plantations continued Rincian tanaman belum menghasilkan menurut lokasi operasi perusahaan adalah sebagai berikut: Details of immature plantations based on the Company‟s location of operations were as follows: 2011 2010 dalam hektarin hectares Sumatera 13.553 14.781 Sumatera Kalimantan 10.177 11.643 Kalimantan Jumlah 23.730 26.424 Total Tanaman perkebunan tertentu Grup digunakan sebagai jaminan atas pinjaman bank Catatan 14. Certain Group‟s plantation assets are pledged as collateral for bank loan facilities Notes 14. c. Hutan tanaman industri c. Industrial sago plantations 30092011 30092011 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Addition Deduction balance Nilai perolehan 71.065.787 - - 71.065.787 Cost Akumulasi amortisasi 517.281 2.327.765 - 2.845.046 Accumulated amortization Nilai buku bersih 70.548.506 68.220.741 Net book value 31122010 31122010 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Addition Deduction balance Nilai perolehan - 71.065.787 - 71.065.787 Cost Akumulasi amortisasi - 517.281 - 517.281 Accumulated amortization Nilai buku bersih - 70.548.506 Net book value are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2011 dan 31 Desember 2010 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2011 and December 31, 2010 and Nine Months Ended September 30, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 43 8. TANAMAN PERKEBUNAN lanjutan 8. PLANTATION ASSETS continued

d. Hutan tanaman

industri dalam pengembangan d. Industrial sago plantations under development stage 30092011 31122010 Saldo awal 68.443.529 - Beginning balance Biaya pengembangan 11.689.676 139.509.316 Development cost Dialihkan ke hutan tanaman Transferred to industrial sago industri Catatan 8c - 71.065.787 plantations Note 8c Saldo akhir 80.133.205 68.443.529 Ending balance Penambahan hutan tanaman industri dalam pengembangan pada tahun 2010 termasuk saldo awal hutan tanaman industri dalam pengembangan National Sago Prima yang mulai dikonsolidasikan pada tahun 2010 sebesar Rp133.397.642. Additions to industrial sago plantations under development stage in 2010 included National Sago Prima‟s beginning balance of industrial sago plantations under development stage, which was started to be consolidated in 2010 amounting to Rp133,397,642. 9. ASET TETAP 9. FIXED ASSETS 30092011 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai tercatat: Cost: Tanah 96.377.026 15.387.887 - - 111.764.913 Land Bangunan 209.269.352 1.128.400 - 11.905.493 222.303.245 Buildings Prasarana 49.924.747 439.496 - 1.499.407 48.864.836 Infrastructures Mesin dan peralatan 495.246.866 37.868.937 - 3.754.008 536.869.811 Machinery and equipments Tangki penyimpanan 17.754.751 - - 206.444 17.961.195 Storage tanks Kendaraan dan alat-alat berat 116.060.451 28.393.378 1.040.000 7.569.362 150.983.191 Vehicles and heavy equipments Peralatan kantor 38.154.217 2.726.353 5.350 2.005.572 38.869.648 Office equipments Aset dalam penyelesaian 44.187.291 166.904.413 - 24.281.871 186.809.833 Construction in progress Jumlah 1.066.974.701 252.848.864 1.045.350 4.351.543 1.314.426.672 Total Akumulasi penyusutan: Accumulated depreciation: Bangunan 60.673.291 8.328.413 - - 69.001.704 Buildings Prasarana 15.973.720 1.843.038 - - 17.816.758 Infrastructures Mesin dan peralatan 239.474.805 29.664.101 - - 269.138.906 Machinery and equipments Tangki penyimpanan 9.125.852 786.189 - - 9.912.041 Storage tanks Kendaraan dan alat-alat berat 64.093.229 8.887.269 1.040.000 - 71.940.498 Vehicles and heavy equipments Peralatan kantor 16.945.677 5.122.187 4.458 - 22.063.406 Office equipments Jumlah 406.286.574 54.631.197 1.044.458 - 459.873.313 Total Nilai buku 660.688.127 854.553.359 Book value Penyisihan penurunan nilai Allowance for impairment aset tetap 7.442.177 - - - 7.442.177 of fixed assets Nilai buku bersih 653.245.950 847.111.182 Net book value are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2011 dan 31 Desember 2010 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2011 and December 31, 2010 and Nine Months Ended September 30, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 44 9. ASET TETAP lanjutan 9. FIXED ASSETS continued