TANAMAN PERKEBUNAN AKTIVA TETAP FIXED ASSETS

PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 31 Maret 2008 dan 2007 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended March 31, 2008 and 2007 Expressed in thousands of Rupiah, unless otherwise stated 34

9. TANAMAN PERKEBUNAN

9. PLANTATION ASSETS

Tanaman perkebunan dibedakan menjadi tanaman menghasilkan dan tanaman belum menghasilkan. Plantation assets are classified as immature and mature plantations.

a. Tanaman menghasilkan

a. Mature plantations

Mutasi tahun 2008 Movements in 2008 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending Balance Additions Deduction Balance Nilai perolehan At cost Tanaman sawit 593.024.849 - - 593.024.849 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Jumlah 594.047.409 - - 594.047.409 Total Akumulasi amortisasi Accumulated amortization Tanaman sawit 131.958.958 9.113.254 - 141.072.212 Oil palm plantations Tanaman karet 357.896 12.782 - 370.678 Rubber plantations Jumlah 132.316.854 9.126.036 - 141.442.890 Total Nilai buku 461.730.555 452.604.519 Net book value Mutasi tahun 2007 Movements in 2007 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending Balance Additions Deduction Balance Nilai perolehan At cost Tanaman sawit 186.665.552 391.698.581 - 578.364.133 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Jumlah 187.688.112 391.698.581 - 579.386.693 Total Akumulasi amortisasi Accumulated amortization Tanaman sawit 59.739.021 47.801.430 - 107.540.451 Oil palm plantations Tanaman karet 306.768 12.782 - 319.550 Rubber plantations Jumlah 60.045.789 47.814.212 - 107.860.001 Total Nilai buku 127.642.323 471.526.692 Net book value Penambahan tanaman menghasilkan pada tahun 2007 termasuk saldo awal tanaman menghasilkan Sungai Rangit yang mulai dikonsolidasikan pada tanggal 1 Januari 2007 dan kenaikan nilai tanaman menghasilkan yang timbul dari akuisisi Sungai Rangit oleh Palma Agro sebesar Rp13.305.714 beserta amortisasinya sebesar Rp665.286. Perincian saldo awal dari Sungai Rangit sebagai berikut: Additions to mature plantations in 2007 included Sungai Rangit’s beginning balance of mature plantations, which was started to be consolidated on January 1, 2007, and increase in mature plantations balance resulting from Palma Agro’s acquisition of Sungai Rangit amounting Rp13,305,714 and its related amortization of Rp665,286. Details of Sungai Rangit’s beginning balance are as follows: Biaya perolehan 275.074.607 Cost Akumulasi amortisasi 39.902.712 Accumulated amortization Nilai buku 235.171.895 Net book value PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 31 Maret 2008 dan 2007 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended March 31, 2008 and 2007 Expressed in thousands of Rupiah, unless otherwise stated 35 9. TANAMAN PERKEBUNAN lanjutan 9. PLANTATION ASSETS continued a. Tanaman menghasilkan lanjutan a. Mature plantations continued Penambahan nilai perolehan tanaman menghasilkan pada tahun 2007 termasuk juga penambahan akibat direalisasikannya selisih nilai transaksi restrukturisasi entitas sepengendali karena perubahan pemegang saham sepengendali Catatan 2t dan 29 sebesar Rp99.256.788. Additions to mature plantations in 2007, included the realization of the difference in value of restructuring transactions of entities under common control amounting to Rp99,256,788 due to changes in controlling shareholders Notes 2t and 29. Sungai Rangit memiliki tanaman kemitraan dengan nilai tercatat sebesar Rp34.880.685 1.809 hektar pada tanggal 31 Maret 2008 Catatan 26d. Sungai Rangit has Partnership plantation with carrying value of Rp34,880,685 1,809 hectares as of March 31, 2008 Note 26d. b. Tanaman belum menghasilkan b. Immature plantations Tanaman belum menghasilkan merupakan akumulasi biaya yang terjadi di Grup, dalam usaha pengembangan perkebunan kelapa sawit dan karet perkebunan Inti, seperti pembersihan lahan, penanaman, pemupukan dan kegiatan-kegiatan pemeliharaan lainnya sampai lahan perkebunan kelapa sawit dan karet tersebut sudah menghasilkan Catatan 2h. The immature plantations represents costs incurred relating to the development of the Group’s palm and rubber plantations Inti plantations such as land clearing, planting, fertilizing, and other maintenance activities until the oil palm and rubber areas are considered mature Note 2h. Mutasi tanaman belum menghasilkan adalah sebagai berikut: The movement of immature plantations is as follows: 2008 2007 Saldo awal 141.565.902 15.139.360 Beginning balance Biaya pengembangan 22.041.773 77.111.635 Development costs Transfer ke tanaman menghasilkan - - Transferred to mature plantations Transfer dari bibitan - 3.838.325 Transferred from nursery Saldo akhir 163.607.675 96.089.320 Ending balance Penambahan tanaman belum menghasilkan untuk tahun 2007 termasuk didalamnya adalah saldo tanaman belum menghasilkan dari Sungai Rangit yang mulai dikonsolidasikan pada tanggal 1 Januari 2007 sebesar Rp74.123.053. Additions of immature plantations in 2007 included beginning balance of immature plantations amounting to Rp74,123,053 from Sungai Rangit which was started to be consolidated on January 1, 2007. Pada tahun 2007, tanaman perkebunan Sungai Rangit digunakan sebagai jaminan atas pinjaman bank Catatan 15. In 2007, plantation assets in Sungai Rangit are pledged as collateral for bank loan facilities Note 15. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 31 Maret 2008 dan 2007 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended March 31, 2008 and 2007 Expressed in thousands of Rupiah, unless otherwise stated 36 10. AKTIVA TETAP 10. FIXED ASSETS 2008 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai tercatat: At cost: Tanah 61.034.606 - - - 61.034.606 Land Bangunan 137.518.834 181.357 - 982.690 138.682.881 Buildings Prasarana 36.481.873 121.852 - 46.718 36.650.443 Infrastructure Mesin dan peralatan 311.617.805 3.151.167 - 734.607 315.503.579 Machinery and equipment Tangki penyimpanan 10.775.824 - - - 10.775.824 Storage tanks Kendaraan dan alat-alat berat 83.145.003 2.598.826 - - 85.743.829 Vehicles and heavy equipment Peralatan kantor 15.110.567 703.464 - 215.639 16.029.670 Office equipment Aktiva dalam penyelesaian 40.847.068 4.746.683 - 1.979.654 43.614.097 Construction in progress Jumlah 696.531.580 11.503.349 - - 708.034.929 Total Akumulasi penyusutan: Accumulated depreciation: Bangunan 35.875.061 1.749.328 - - 37.624.389 Buildings Infrastruktur 9.537.638 472.728 - - 10.010.366 Infrastructure Mesin dan peralatan 159.029.782 6.956.637 - - 165.986.419 Machinery and equipment Tangki penyimpanan 7.456.984 140.128 - - 7.597.114 Storage tanks Kendaraan dan alat-alat berat 50.204.980 2.124.394 - - 52.329.374 Vehicles and heavy equipment Peralatan kantor 8.378.382 761.389 - - 9.139.771 Office equipment Jumlah 270.482.827 12.204.606 - - 282.687.433 Total Nilai buku 426.048.753 425.347.496 Book value Penyisihan penurunan nilai Allowance for impairment aktiva tetap 7.442.177 - - - 7.442.177 fixed assets Nilai buku, bersih 418.606.576 417.905.319 Net book value 2007 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai tercatat: At cost: Tanah 51.256.906 9.077.701 - - 60.334.607 Land Bangunan 86.740.082 48.038.492 - 44.629 134.823.203 Buildings Prasarana 32.112.635 186.259 - 713.100 33.011.994 Infrastructure Mesin dan peralatan 248.064.990 57.794.205 - 8.412 305.867.607 Machinery and equipment Tangki penyimpanan 10.754.298 2.038 - 14.198 10.770.534 Storage tanks Kendaraan dan alat-alat berat 55.901.871 22.238.367 3.382.180 - 74.758.058 Vehicles and heavy equipment Peralatan kantor 9.827.677 3.030.980 - 35.039 12.893.696 Office equipment Aktiva dalam penyelesaian 4.628.558 8.156.801 - 815.378 11.969.981 Construction in progress Jumlah 499.287.017 148.524.843 3.382.180 - 644.429.680 Total Akumulasi penyusutan: Accumulated depreciation: Bangunan 19.563.074 11.183.302 - - 30.746.376 Buildings Infrastruktur 7.832.462 426.695 - - 8.259.157 Infrastructure Mesin dan peralatan 121.476.055 17.667.159 - - 139.143.214 Machinery and equipment Tangki penyimpanan 6.432.013 23.695 - - 6.455.708 Storage tanks Kendaraan dan alat-alat berat 36.328.807 10.300.213 1.347.016 - 45.282.004 Vehicles and heavy equipment Peralatan kantor 5.117.984 1.258.967 - - 6.376.951 Office equipment Jumlah 196.750.395 40.860.031 1.347.016 - 236.263.410 Total Nilai buku 302.536.622 408.166.270 Net book value Penyisihan penurunan nilai Allowance for impairment aktiva tetap - 7.442.177 - - 7.442.177 fixed assets Nilai buku, bersih 302.536.622 400.724.093 Net book value PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 31 Maret 2008 dan 2007 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended March 31, 2008 and 2007 Expressed in thousands of Rupiah, unless otherwise stated 37 10. AKTIVA TETAP lanjutan 10. FIXED ASSETS continued