TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 65

11. TANAMAN PERKEBUNAN Lanjutan

11. PLANTATIONS Continued

Akun tanaman belum menghasilkan merupakan pembebanan biaya untuk pengembangan tanaman karet dan kelapa sawit yang mencakup biaya persiapan lahan, penanaman, pemupukan, pemeliharaan bibit dan beban keuangan. Immature plantations represent expenditures for the development of rubber and palm oil plantations, which include costs for field preparation, planting, fertilizing, seed maintenance and finance costs. Status tanah yang digunakan untuk menanam adalah Hak Guna Usaha “HGU” Catatan 1d. The land titles used for plantations are Land Rights “HGU” Note 1d. Perkebunan PT Sumbertama Nusapertiwi, Entitas Anak, digunakan sebagai jaminan atas pinjaman bank jangka pendek dan jangka panjang yang diperoleh dari PT Bank Capital Indonesia Tbk Catatan 17 dan 22. The plantations of PT Sumbertama Nusapertiwi, Subsidiary, were pledged as collateral for short-term bank loans and long-term loans obtained from PT Bank Capital Indonesia Tbk Notes 17 and 22. Pada tanggal 30 Juni 2015 dan 31 Desember 2014, perkebunan tidak diasuransikan terhadap risiko kerugian akibat kebakaran karena belum ada perusahaan asuransi yang dapat memberikan nilai pertanggungan yang wajar. As of June 30, 2015 and December 31, 2014, plantations are not covered by insurance against losses from fire, as there is no insurance company that is capable to provide sufficient coverage. Berdasarkan evaluasi manajemen Kelompok Usaha, tidak terdapat kejadian-kejadian atau perubahan- perubahan keadaan yang mengindikasikan adanya penurunan nilai tanaman menghasilkan Kelompok Usaha. Based on the evaluation of the Group’s management, there are no events or changes in circumstances that indicate impairment in the value of the Group’s mature plantations. 12. ASET TETAP 12. FIXED ASSETS Akun ini terdiri dari: This account consists of: Saldo Saldo 1 Januari Reklasifikasi Reklasifikasi 30 Juni Balance as of Reclassification Reclassification Balance as of January 1, Penambahan Pengurangan June 30, 2015 Additions Deductions 2015 Biaya perolehan Acquisition cost Pemilikan langsung Direct ownership Tanah 571.453.534 - - 571.453.534 Land Jalan, jembatan dan Roads, bridges and saluran air 421.851.410 21.651.453 - 443.502.863 drainages Bangunan dan prasarana 412.930.786 2.112.698 4.974 415.038.510 Buildings and improvements Mesin dan peralatan 1.203.988.523 13.058.704 24.845 1.217.022.382 Machinery and equipment Alat pengangkutan 85.538.645 180.686 1.220.784 84.498.547 Transportation equipment Peralatan dan perabot Office furniture and kantor 47.414.749 342.858 12.160 47.745.447 equipment Sub-total 2.743.177.647 37.346.399 1.262.763 2.779.261.283 Sub-total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 66

12. ASET TETAP Lanjutan

12. FIXED ASSETS Continued

Saldo Saldo 1 Januari Reklasifikasi Reklasifikasi 30 Juni Balance as of Reclassification Reclassification Balance as of January 1, Penambahan Pengurangan June 30, 2015 Additions Deductions 2015 Aset dalam penyelesaian Constructions-in-progress Jalan, jembatan dan Roads, bridges and saluran air 484.705.270 1.511.227 21.461.837 464.754.660 drainages Bangunan dan prasarana 595.471.640 486.204 2.293.646 593.664.198 Buildings and improvements Mesin dan peralatan 4.955.226.448 2.817.324 17.695.238 4.940.348.534 Machinery and equipment Peralatan dan perabotan Office furniture and kantor 14.621.265 2.529.276 32.037 17.118.504 equipment Sub-total 6.050.024.623 7.344.031 41.482.758 6.015.885.896 Sub-total Total biaya perolehan 8.793.202.270 44.690.430 42.745.521 8.795.147.179 Total acquisition cost Akumulasi penyusutan Accumulated depreciation Pemilikan langsung Direct ownership Jalan, jembatan dan Roads, bridges and saluran air 128.716.426 5.779.946 - 134.496.372 drainages Bangunan dan prasarana 204.625.014 8.272.536 4.974 212.892.576 Buildings and improvements Mesin dan peralatan 615.704.608 19.755.409 322.338 635.137.679 Machinery and equipment Alat pengangkutan 69.971.579 3.539.007 1.213.433 72.297.153 Transportation equipment Peralatan dan perabotan Office furniture and kantor 40.533.615 945.635 290.036 41.769.286 equipment Total akumulasi Total accumulated penyusutan 1.059.551.242 38.292.533 1.250.709 1.096.593.066 depreciation Akumulasi penyisihan Accumulated impairment kerugian penurunan nilai 719.785.352 - - 719.785.352 losses Nilai Buku Neto 7.013.865.676 6.978.768.761 Net Book Value Saldo Saldo 1 Januari Reklasifikasi Reklasifikasi 31 Desember Balance as of Reclassification Reclassification Balance as of January 1, Penambahan Pengurangan December 31, 2014 Additions Deductions 2014 Biaya perolehan Acquisition cost Pemilikan langsung Direct ownership Tanah 589.497.510 63.000 18.106.976 571.453.534 Land Jalan, jembatan dan Roads, bridges and saluran air 310.335.086 111.516.324 - 421.851.410 drainages Bangunan dan prasarana 473.241.316 6.730.276 67.040.806 412.930.786 Buildings and improvements Mesin dan peralatan 1.206.223.708 9.848.804 12.083.989 1.203.988.523 Machinery and equipment Alat pengangkutan 93.767.744 733.992 8.963.091 85.538.645 Transportation equipment Peralatan dan perabot Office furniture and kantor 39.276.964 8.170.229 32.444 47.414.749 equipment Sub-total 2.712.342.328 137.062.625 106.227.306 2.743.177.647 Sub-total