INVESTASI PADA EFEK EKUITAS INVESTMENTS IN EQUITY SECURITIES

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 57 11. TANAMAN PERKEBUNAN Lanjutan 11. PLANTATIONS Continued b. Tanaman belum menghasilkan b. Immature plantations Saldo Saldo 1 Januari 31 Desember Balance as of Balance as of January 1, Penambahan Pengurangan December 31, 2013 Additions Deductions 2013 Biaya Perolehan Acquisition Cost Kelapa sawit 1.160.111.878 87.891.991 457.966.622 790.037.247 Palm oil Karet 382.701.735 38.946.654 61.717.913 359.930.476 Rubber Sub-total 1.542.813.613 126.838.645 519.684.535 1.149.967.723 Sub-total Penyisihan kerugian Allowance for penurunan nilai - 59.089.782 - 59.089.782 impairment losses Total 1.542.813.613 1.090.877.941 Total Saldo Saldo 1 Januari 31 Desember Balance as of Balance as of January 1, Penambahan Pengurangan December 31, 2012 Additions Deductions 2012 Biaya Perolehan Acquisition Cost Kelapa sawit 1.694.439.876 144.174.284 678.502.282 1.160.111.878 Palm oil Karet 391.813.254 30.732.953 39.844.472 382.701.735 Rubber Total 2.086.253.130 174.907.237 718.346.754 1.542.813.613 Total Penambahan biaya perolehan tanaman belum menghasilkan terdiri dari: Additions in acquisition costs of immature plantations consist of: 2013 2012 Penambahan biaya selama tahun berjalan 126.838.645 172.562.238 Additional cost during the year Reklasifikasi dari beban umum Reclassification from general dan administrasi - 2.344.999 and administrative expenses 126.838.645 174.907.237 Pengurangan biaya perolehan tanaman belum menghasilkan terdiri dari: Deductions in acquisition cost of immature plantations consist of: 2013 2012 Efek pelepasan Entitas Anak Effect of divestment of a Subsidiary Catatan 4a 358.575.566 - Note 4a Reklasifikasi ke tanaman Reclassifications to Menghasilkan 161.108.969 419.310.693 mature plantations Reklasifikasi ke aset tidak lancar yang Reclassification to non-current assets dimiliki untuk dijual Catatan 40a - 299.036.061 classified as held for sale Note 40a Total 519.684.535 718.346.754 Total Pada tanggal 31 Desember 2013 dan 2012, tanaman belum menghasilkan tersebar di berbagai lokasi Perusahaan dan Entitas Anak, sebagai berikut: As of December 31, 2013 and 2012, immature plantations are spread over various operational locations of the Company and Subsidiaries, as follows: 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 58 11. TANAMAN PERKEBUNAN Lanjutan 11. PLANTATIONS Continued 2013 2012 Dalam Hektar Dalam Hektar In Hectare In Hectare Kalimantan Selatan 5.883 7.171 Kalimantan Selatan Kisaran – Sumatera Utara 3.511 4.379 Kisaran – Sumatera Utara Jambi 2.774 2.774 Jambi Pasaman – Sumatera Barat 2.947 - Pasaman – Sumatera Barat Indrapura – Sumatera Barat 1.523 1.677 Indrapura – Sumatera Barat Ketahun – Bengkulu 1.013 1.730 Ketahun – Bengkulu Arang-arang – Jambi 403 403 Arang-arang – Jambi Labuhan Batu – Sumatera Utara 174 268 Labuhan Batu – Sumatera Utara Bengkulu 42 42 Bengkulu Indragiri Hilir – Riau - 4.537 Indragiri Hilir – Riau Total 18.270 22.981 Total 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 cost 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 dari SNP yang digunakan sebagai jaminan atas pinjaman jangka pendek dan jangka panjang yang diperoleh dari PT Bank Capital Tbk Catatan 17 dan 22. The plantations of SNP were pledged as collateral for short-term and long-term loans obtained from PT Bank Capital Tbk Notes 17 and 22. Pada tanggal 31 Desember 2013 dan 2012, perkebunan tidak diasuransikan terhadap risiko kerugian akibat kebakaran karena belum ada perusahaan asuransi yang dapat memberikan nilai pertanggungan yang wajar. As of December 31, 2013 and 2012, plantations are not covered by insurance against losses from fire, as there is no insurance company that is able 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 31 Desember Balance as of Balance as of January 1, Penambahan Pengurangan December 31, 2013 Additions Deductions 2013 Biaya perolehan Acquisition cost Pemilikan langsung Direct ownership Tanah 374.934.750 233.074.975 18.512.215 589.497.510 Land Jalan, jembatan dan Roads, bridges and saluran air 609.542.320 13.116.616 312.323.850 310.335.086 drainages Bangunan dan prasarana 460.848.350 42.115.605 29.722.639 473.241.316 Buildings and improvements Mesin dan peralatan 1.241.448.575 13.541.920 48.766.787 1.206.223.708 Machinery and equipment Alat pengangkutan 96.678.919 4.605.953 7.517.128 93.767.744 Transportation equipment Peralatan dan perabotan Office furniture and kantor 42.403.201 2.057.973 5.184.210 39.276.964 equipment Sub-total 2.825.856.115 308.513.042 422.026.829 2.712.342.328 Sub-total