AKTIVA TETAP lanjutan FIXED ASSETS continued HUTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES

PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 31 Maret 2008 dan 2007 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended March 31, 2008 and 2007 Expressed in thousands of Rupiah, unless otherwise stated 38 10. AKTIVA TETAP lanjutan 10. FIXED ASSETS continued Beban penyusutan aktiva tetap dan amortisasi tanaman menghasilkan dibebankan ke akun-akun berikut ini: Depreciation of fixed assets and amortization of mature plantations were charged to the following accounts: 2008 2007 Beban pokok penjualan 20.886.011 18.942.999 Cost of sales Beban operasi 444.631 299.842 Operating expenses Jumlah 21.330.642 19.242.841 Total Pada tanggal 31 Maret 2008, Grup mengasuransikan bangunan, pabrik, mesin, alat- alat berat, kendaraan dan peralatan kantor atas risiko kebakaran dan risiko lainnya dengan jumlah pertanggungan sebesar Rp501.136.716 dimana menurut pendapat manajemen cukup untuk menutup kemungkinan kerugian yang timbul dari risiko aktiva tetap tersebut. As of March 31, 2008, buildings, machinery, vehicles and office equipment were covered by insurance against losses from fire and other risks under blanket policies with insurance coverage totaling of Rp501,136,716 which in the management’s opinion, is adequate to cover possible losses from such risk. 11. HUTANG USAHA - PIHAK KETIGA 11. TRADE PAYABLES - THIRD PARTIES 2008 2007 Pihak ketiga: Third parties: Petani - Rupiah 75.694.531 23.203.167 Farmers - Rupiah Pemasok Suppliers Rupiah 27.173.581 21.604.064 Rupiah Dolar AS 9.446.541 9.398.910 US Dollar Jumlah 112.314.653 54.206.141 Total Hutang usaha pada petani merupakan hutang atas pembelian TBS dari para petani Plasma. Sedangkan hutang usaha pada pemasok sebagian besar merupakan hutang atas pembelian pupuk dan suku cadang. Trade payables to farmers represent payables for purchasing FFB from Plasma farmers, while trade payables to suppliers mostly represent payables from purchasing fertilizers and spare parts. Analisa umur hutang dagang adalah sebagai berikut: An aging analysis of trade payables was as follows: 2008 2007 Jatuh tempo 1 - 30 hari 87.380.272 41.169.837 Due within 1 - 30 days Jatuh tempo 31 - 60 hari 8.071.617 12.908.319 Due between 31 - 60 days Jatuh tempo 61 - 90 hari 13.186.738 67.623 Due between 61 - 90 days Jatuh tempo 90 hari 3.676.026 60.362 Due after 90 days Jumlah 112.314.653 54.206.141 Total PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 31 Maret 2008 dan 2007 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended March 31, 2008 and 2007 Expressed in thousands of Rupiah, unless otherwise stated 39 12. UANG MUKA PENJUALAN 12. SALES ADVANCES