UANG MUKA PEMBIAYAAN BANK PROYEK PERKEBUNAN PLASMA ADVANCES BANK FINANCING FOR PLASMA PLANTATIONS UANG MUKA PEMBIAYAAN BANK PROYEK PERKEBUNAN PLASMA lanjutan ADVANCES BANK FINANCING FOR PLASMA PLANTATIONS continued

are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Priode yang Berakhir pada Tanggal-tanggal 31 Maret 2010 dan 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended March 31, 2010 and 2009 Expressed in thousands of Rupiah, unless otherwise stated 26 4. PIUTANG USAHA - PIHAK KETIGA lanjutan 4. TRADE RECEIVABLES - THIRD PARTIES continued Seluruh piutang usaha akan jatuh tempo dalam waktu 30 hari. All trade receivables will be due in 30 days. Manajemen berkeyakinan bahwa seluruh piutang usaha dapat tertagih dan tidak diperlukan penyisihan piutang ragu-ragu atas saldo piutang usaha. Management believes that all trade receivables are fully collectible, and no provision for doubtful accounts is necessary. 5. PERSEDIAAN 5. INVENTORIES 2010 2009 Bahan, suku cadang dan Materials, spare parts and perlengkapan perawatan 68.554.253 65.313.427 maintenance supplies Produk kelapa sawit 61.930.284 55.356.756 Palm products Kecambah 8.518.304 9.630.578 Germinated seeds Tandan buah segar 1.895.972 1.152.408 Fresh fruit bunches Produk inti sawit 176.774 - Palm kernel products Karet 94.145 88.875 Rubber slabs and clumps Jumlah 141.169.732 131.542.044 Total Dikurangi: penyisihan persediaan usang - 33.835 Less : provision for inventories obsolesence Bersih 141.169.732 131.508.209 Net Pada tanggal 31 Maret 2010, Grup mengasuransikan persediaannya terhadap risiko kebakaran dan risiko lainnya dengan jumlah pertanggungan sebesar Rp320.788.257 2009: Rp326.988.249 dimana menurut pendapat manajemen cukup untuk menutup kemungkinan kerugian yang timbul dari risiko yang dipertanggungkan. As of March 31, 2010, Group coverred all inventories by insurance against losses from fire and other risks under blanket policies with insurance coverage totalling Rp320,788,257 2009: Rp326,988,249 which in management’s opinion, is adequate to cover possible losses from such risk. Manajemen berkeyakinan bahwa seluruh persediaan dapat digunakan dan tidak diperlukan penyisihan persediaan usang pada tanggal pada tanggal 31 Maret 2010. Management believes that all inventories can be used and no provision for inventory obsolesence is necessary as of March 31, 2010.

6. UANG MUKA PEMBIAYAAN BANK PROYEK PERKEBUNAN PLASMA

6. ADVANCES BANK FINANCING FOR PLASMA PLANTATIONS

2010 2009 Uang muka perkebunan Plasma Advances for Plasma plantations Saldo awal 70.917.865 45.263.189 Beginning balance Penambahan Additions Biaya pengembangan 5.706.010 987.950 Development cost Pengurangan Deductions Penerimaan pembayaran Receipt of payment from Plasma pinjaman dari petani Plasma - 1.957.212 participants Saldo akhir 76.623.875 44.293.927 Ending balance Pembiayaan bank 4.301.309 6.684.157 Bank financing Bersih 72.322.566 37.609.770 Net are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Priode yang Berakhir pada Tanggal-tanggal 31 Maret 2010 dan 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended March 31, 2010 and 2009 Expressed in thousands of Rupiah, unless otherwise stated 27

6. UANG MUKA PEMBIAYAAN BANK PROYEK PERKEBUNAN PLASMA lanjutan

6. ADVANCES BANK FINANCING FOR PLASMA PLANTATIONS continued

Uang muka perkebunan Plasma Advances for Plasma plantations Mutiara Bunda Jaya dan Telaga Hikmah mengembangkan masing-masing 2.018 hektar dan 3.128 hektar perkebunan kelapa sawit Plasma di sekitar lahan perkebunan Inti. Mutiara Bunda Jaya and Telaga Hikmah developed 2,018 hectares and 3,128 hectares, respectively of Plasma oil palm plantations in the vicinity of the Inti plantation area. Pembiayaan Bank Bank Financing PT Bank Rakyat Indonesia Persero Tbk “BRI” PT Bank Rakyat Indonesia Persero Tbk “BRI” Telaga Hikmah Telaga Hikmah Sesuai dengan perjanjian pinjaman, Telaga Hikmah bertindak sebagai penjamin “avalist” sampai seluruh kewajiban petani Plasma kepada BRI dilunasi Catatan 25a. In accordance with the loan agreement, Telaga Hikmah acts as a guarantor “avalist” until all Plasma’s liabilities to BRI are fully repaid Note 25a. 7. TANAMAN PERKEBUNAN 7. PLANTATION ASSETS