TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued ASET TETAP FIXED ASSETS

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 62 12. ASET TETAP Lanjutan 12. FIXED ASSETS Continued Pembebanan penyusutan adalah sebagai berikut: The depreciation expense is charged as follows: 2013 2012 Beban pokok penjualan 55.953.758 103.398.469 Cost of goods sold Beban umum dan administrasi General and administrative expenses Catatan 29 27.388.598 59.603.676 Note 29 Total 83.342.356 163.002.145 Total Mutasi cadangan kerugian penurunan nilai aset tetap adalah sebagai berikut: Movements in allowance for impairment losses on fixed assets are as follows: 2013 2012 Saldo awal 426.789.482 - Beginning balance Penambahan penyisihan Additional allowance during pada tahun berjalan 297.582.314 426.789.482 the year Saldo akhir 724.371.796 426.789.482 Ending balance Berdasarkan hasil penelaahan terhadap kondisi aset tetap pada akhir tahun, manajemen Kelompok Usaha berpendapat bahwa penyisihan penurunan nilai adalah cukup. Based on a review of the condition of fixed assets at the end of the year, the management of the Group believes that the allowance for impairment losses on fixed assets is adequate. Pada tanggal 31 Desember 2013 dan 2012, aset tetap dengan pemilikan langsung diasuransikan terhadap risiko kebakaran, risiko gempa bumi dan risiko kerugian lainnya berdasarkan suatu paket polis tertentu dengan nilai pertanggungan masing-masing sebesar Rp3,25 triliun dan Rp1,03 triliun, yang menurut pendapat manajemen Kelompok Usaha adalah cukup untuk menutupi kemungkinan kerugian akibat kebakaran dan risiko kerugian lainnya. As of December 31, 2013 and 2012, fixed assets under direct ownership are covered by insurance against losses from fire, earthquake and other risks under blanket policies with a total coverage of Rp3.25 trillion and Rp1.03 trillion, respectively, which in the opinion of the Group’s management, is adequate to cover possible losses from fire and other risks. Aset tetap PT Sumbertama Nusa Pertiwi, Entitas Anak, digunakan sebagai jaminan atas pinjaman jangka panjang yang diperoleh dari PT Bank Capital Tbk Catatan 17 dan 22. Fixed assets of PT Sumbertama Nusa Pertiwi, a Subsidiary, were pledged as collateral for long-term loans obtained from PT Bank Capital Tbk Notes 17 and 22. Aset tetap PT Citalaras Cipta Indonesia, Entitas Anak, digunakan sebagai jaminan atas pinjaman jangka panjang yang diperoleh dari PT Bank Capital Tbk Catatan 22. Fixed assets of PT Citalaras Cipta Indonesia, a Subsidiary, were pledged as collateral for long-term loans obtained from PT Bank Capital Tbk Note 22. Aset tetap PT Domas Agrointi Perkasa, PT Domas Sawitinti Prima dan PT Flora Sawita Chemindo digunakan sebagai jaminan atas pinjaman jangka panjang yang diperoleh dari PT Bank Mandiri Persero Tbk Catatan 22. Fixed assets of PT Domas Agrointi Perkasa, PT Domas Sawitinti Prima and PT Flora Sawita Chemindo were pledged as collateral for long-term loans obtained from PT Bank Mandiri Persero Tbk Note 22. Aset tetap PT Domas Agrointi Prima dan PT Sawitmas Agro Perkasa digunakan sebagai jaminan atas pinjaman jangka panjang yang diperoleh dari Credit Suisse, Cabang Singapura Catatan 22. Fixed assets of PT Domas Agrointi Prima and PT Sawitmas Agro Perkasa were pledged as collateral for long-term loans obtained from Credit Suisse, Singapore Branch Note 22. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 63 12. ASET TETAP Lanjutan 12. FIXED ASSETS Continued