TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued

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 60 12. ASET TETAP Lanjutan 12. FIXED ASSETS Continued Saldo Saldo 1 Januari 31 Desember Balance as of Balance as of January 1, Penambahan Pengurangan December 31, 2012 Additions Deductions 2012 Akumulasi penyusutan Accumulated depreciation Pemilikan langsung Direct ownership Jalan, jembatan dan Roads, bridges and saluran air 108.279.191 13.044.848 67.534 121.256.505 drainages Bangunan dan prasarana 243.983.154 91.304.839 95.489.511 239.798.482 Buildings and improvements Mesin dan peralatan 521.894.218 35.645.017 73.010.850 484.528.385 Machinery and equipment Alat pengangkutan 106.352.722 13.431.328 28.796.215 90.987.835 Transportation equipment Peralatan dan perabotan Office furniture and kantor 43.688.229 9.576.113 8.645.460 44.618.882 equipment Total akumulasi Total accumulated penyusutan 1.024.197.514 163.002.145 206.009.570 981.190.089 depreciation Akumulasi Penyisihan Accumulated impairment kerugian penurunan nilai - 426.789.482 - 426.789.482 losses Nilai Buku Neto 7.021.478.019 6.689.964.563 Net Book Value Rincian dari aset dalam penyelesaian adalah sebagai berikut: The details of construction-in-progress accounts are as follows: Persentase Akumulasi Estimasi penyelesaian biaya penyelesaian Percentage of Accumulated Estimated completion cost completion date Desember 2014 Jalan, jembatan dan saluran air 45-55 428.073.863 December 2014 Roads, bridges and drainages Desember 2014 Bangunan dan prasarana 60-85 860.847.736 December 2014 Buildings and improvements Desember 2014 Mesin dan peralatan 75-85 4.713.428.890 December 2014 Machinery and equipment Desember 2014 Peralatan dan perabotan kantor 85-95 36.545.121 December 2014 Office furniture and equipment Total 6.038.895.610 Total 2013 Persentase Akumulasi Estimasi penyelesaian biaya penyelesaian Percentage of Accumulated Estimated completion cost completion date September 2013 Jalan, jembatan dan saluran air 35-45 379.011.010 September 2013 Roads, bridges and drainages Juli 2013 Bangunan dan prasarana 40-85 928.925.512 July 2013 Buildings and improvements Juni 2013 Mesin dan peralatan 70-85 3.931.054.581 June 2013 Machinery and equipment Juni 2013 Peralatan dan perabotan kantor 75-95 33.096.916 June 2013 Office furniture and equipment Total 5.272.088.019 Total 2012 Pada tanggal 31 Desember 2013 dan 2012, sebagian besar asset dalam penyelesaian dimiliki oleh entitas Downstream yang terdiri dari PT Domas Agrointi Prima, PT Domas Agrointi Perkasa, PT Flora Sawit Chemindo, PT Sawitmas Agro Perkasa dan PT Domas Sawitinti Perdana. Majority of the construction-in-progress as of December 31, 2013 and 2012, pertains to Downstream entities which include PT Domas Agrointi Prima, PT Domas Agrointi Perkasa, PT Flora Sawit Chemindo, PT Sawitmas Agro Perkasa and PT Domas Sawitinti Perdana. 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 61 12. ASET TETAP Lanjutan 12. FIXED ASSETS Continued Reklasifikasipenambahan nilai perolehan aset tetap terdiri dari: Reclassificationsadditions in acquisition cost of fixed assets consist of: 2013 2012 Kapitalisasi beban keuangan 749.400.781 222.802.878 Capitalization of finance costs Perolehan selama tahun berjalan 53.484.081 208.048.976 Acquisitions during the year Reklasifikasi dari aset dalam Reclassifications from penyelesaian 27.600.420 28.239.684 construction-in-progress Reklasifikasi akun lainnya 1.004.020.187 860.797.080 Other reclassifications Total 1.834.505.469 1.319.888.618 Total Reklasifikasipengurangan biaya perolehan aset tetap terdiri dari: Reclassificationsdeductions in acquisition costs of fixed assets consist of: 2013 2012 Efek pelepasan Entitas Anak Effect of divestment of a Subsidiary Catatan 4a 141.790.159 - Note 4a Reklasifikasi dari aset dalam Reclassifications from construction- penyelesaian ke aset tetap 27.600.420 28.239.684 in-progress to fixed assets Penghapusan 7.800.899 2.229.648 Disposals Penjualan aset tetap Catatan 40a - 438.401.412 Sale of fixed asset Note 40a Reklasifikasi ke aset tidak lancar Reclassification to non-current assets yang dimiliki untuk dijual Catatan 40a - 15.579.036 classified as held for sales Note 40a Reklasifikasi akun lainnya 1.004.020.187 783.170.237 Other reclassifications Total 1.181.211.665 1.267.620.017 Total Reklasifikasipenambahan akumulasi penyusutan aset tetap terdiri dari: Reclassificationsadditions in accumulated depreciation of fixed assets consist of: 2013 2012 Penyusutan selama tahun berjalan 83.342.356 163.002.145 Depreciation during the year Reklasifikasi akun lainnya 18.757.202 - Other reclassifications Total 102.099.558 163.002.145 Total Reklasifikasipengurangan akumulasi penyusutan aset tetap terdiri dari: Reclassificationsdeductions in accumulated depreciation of fixed assets consist of: 2013 2012 Efek pelepasan Entitas Anak Effect of divestment of a Subsidiary Catatan 4a 61.195.616 - Note 4a Penghapusan 5.676.384 1.623.391 Disposals Reklasifikasi akun lainnya 18.757.202 - Other reclassifications Penjualan aset tetap Catatan 40a - 204.386.179 Sale of fixed assets Note 40a Total 85.629.202 206.009.570 Total Jumlah tanah seluas sekitar 154.464 hektar berupa Hak Guna Usaha “HGU” yang akan berakhir pada berbagai tanggal sampai dengan 2039. Manajemen Kelompok Usaha berkeyakinan bahwa HGU tersebut dapat diperpanjang pada saat berakhirnya hak tersebut. Land has a total area of approximately 154,464 hectares which represent Land Rights “HGU” that will expire on various dates up to 2039. The Group’s management believes that the term of HGU can be renewed upon expiration.