INFORMASI SEGMEN SEGMENTS INFORMATION

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 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, 2015 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 104

37. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan

37. MONETARY ASSETS

AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Mata Mata uang asing uang asing angka penuh Ekuivalen angka penuh Ekuivalen Foreign dalam Rp Foreign dalam Rp currency Equivalent currency Equivalent full amount in Rp full amount in Rp Liabilitas Liabilities Utang usaha- Trade payables- pihak ketiga third parties Dalam Dolar AS AS 132.933 1.833.809 AS 241.637 3.005.961 In US Dollar Dalam Euro EUR 87.357 1.316.468 EUR 354.659 5.367.049 In Euro In Great Britain Dalam Pound Sterling Inggris GBP 5.004 102.335 - - Pound Sterling Dalam Ringgit Malaysia - - MYR 61.800 220.132 In Malaysian Ringgit Dalam Dolar Singapura - - SGD 1.360 12.814 In Singapore Dollar Utang lain - lain Other payables- pihak ketiga third parties Dalam Dolar AS AS 59.456 820.196 AS 66.456 826.713 In US Dollar Total 4.072.808 9.432.669 Total Aset moneter neto 18.768.999 21.907.077 Net monetary assets Apabila posisi aset neto pada mata uang selain Rupiah pada tanggal 31 Desember 2015 dan 2014 dinyatakan dengan menggunakan kurs tengah nilai tukar mata uang asing pada tanggal 24 Maret 2016 dan 2015 maka aset dalam mata uang asing neto akan menurun dan meningkat masing-masing sebesar lebih kurang Rp883.813 dan Rp1.520.037. If the net position of assets in currencies other than Rupiah as of December 31, 2015 and 2014, is reflected using the middle rate of exchange as of March 24, 2016 and 2015, the net assets in foreign currencies will decrease and increase by aproximately Rp883,813 and Rp1,520,037, respectively . 38. NILAI WAJAR DARI INSTRUMEN KEUANGAN

38. FAIR VALUE OF FINANCIAL INSTRUMENTS

Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Grup pada tanggal-tanggal 31 Desember 2015 dan 2014: The following table presents the carrying values and estimated fair values of the Group’s financial instruments as of December 31, 2015 and 2014: Nilai tercatat Nilai wajar 31 D esember 2015 Carrying values Fair values December 31, 2015 Aset keuangan Financial assets Cash and Kas dan setara kas cash equivalents Pihak berelasi 302.977.589 302.977.589 Related party Pihak ketiga 456.587.161 456.587.161 Third parties Piutang usaha - pihak ketiga 143.011.171 143.011.171 Trade receivables - third parties Piutang lain-lain Other receivables Pihak berelasi 20.462.896 20.462.896 Related party Pihak ketiga 151.255.701 151.255.701 Third parties Aset tidak lancar lainnya 5.075.340 5.075.340 Other non-current assets Total 1.079.369.858 1.079.369.858 Total are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 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, 2015 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 105

38. NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan

38. FAIR VALUE OF FINANCIAL INSTRUMENTS continued

Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Grup pada tanggal-tanggal 31 Desember 2015 dan 2014: lanjutan The following table presents the carrying values and estimated fair values of the Group’s financial instruments as of December 31, 2015 and 2014: continued Nilai tercatat Nilai wajar 31 Desember 2015 Carrying values Fair values December 31, 2015 Liabilitas keuangan Financial liabilities Utang bank jangka pendek 475.924.771 475.924.771 Short-term bank loans Utang usaha - pihak ketiga 404.815.504 404.815.504 Trade payables - third parties Utang lain-lain Other payables Pihak berelasi 9.500.000 9.500.000 Related parties Pihak ketiga 10.748.538 10.748.538 Third parties Beban akrual 25.018.153 25.018.153 Accrued expenses Liabilitas imbalan kerja jangka pendek 45.132.843 45.132.843 Short-term employee benefits liability Utang bank jangka panjang Current maturity of jatuh tempo dalam satu tahun 174.462.025 174.462.025 long-term bank loans Utang bank jangka panjang - setelah dikurangi bagian Long-term bank loans - jatuh tempo dalam satu tahun 2.122.788.472 2.122.788.472 net of current maturity Liabilitas jangka panjang lainnya 326.301.769 326.301.769 Other long-term liability Total 3.594.692.075 3.594.692.075 Total 31 Desember 2014 December 31, 2014 Aset keuangan Financial assets Kas dan setara kas Cash and cash equivalents Pihak berelasi 22.596.349 22.596.349 Related party Pihak ketiga 172.038.769 172.038.769 Third parties Piutang usaha - pihak ketiga 90.372.701 90.372.701 Trade receivables - third parties Piutang lain-lain Other receivables Pihak berelasi 18.452.949 18.452.949 Related party Pihak ketiga 98.711.515 98.711.515 Third parties Aset tidak lancar lainnya 5.133.030 5.133.030 Other non-current assets Total 407.305.313 407.305.313 Total Liabilitas keuangan Financial liabilities Utang bank jangka pendek 322.546.279 322.546.279 Short-term bank loans Utang usaha - pihak ketiga 331.849.555 331.849.555 Trade payables - third parties Utang lain-lain Other payables Pihak berelasi 8.500.000 8.500.000 Related parties Pihak ketiga 4.327.171 4.327.171 Third parties Beban akrual 18.681.586 18.681.586 Accrued expenses Liabilitas imbalan kerja jangka pendek 41.513.705 41.513.705 Short-term employee benefits liability Utang bank jangka panjang Current maturity of jatuh tempo dalam satu tahun 60.716.679 60.716.679 long-term bank loans Utang bank jangka panjang - setelah dikurangi bagian Long-term bank loans - jatuh tempo dalam satu tahun 1.307.157.075 1.307.157.075 net of current maturity Total 2.095.292.050 2.095.292.050 Total