UANG MUKA PROYEK PERKEBUNAN PLASMA lanjutan ADVANCES FOR PLASMA PLANTATIONS continued ASET TETAP FIXED ASSETS

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 dan 31 Desember 2011 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 and December 31, 2011 and Nine Months Periods Ended September 30, 2012 and 2011 Expressed in thousands of Rupiah, unless otherwise stated 48

8. UANG MUKA PROYEK PERKEBUNAN PLASMA lanjutan

8. ADVANCES FOR PLASMA PLANTATIONS continued

Pembiayaan Bank Bank Financing PT Bank Rakyat Indonesia Persero Tbk “BRI” PT Bank Rakyat Indonesia Persero Tbk “BRI” Telaga Hikmah Telaga Hikmah Pada tahun 2012, BRI memberikan pinjaman kepada Plasma sebesar Rp16.758.580 2011: Rp11.000.000. In 2012, BRI granted loans to Plasma amounting to Rp16,758,580 2011: Rp11,000,000 . Sesuai dengan perjanjian pinjaman, Telaga Hikmah bertindak sebagai penjamin “avalist” sampai seluruh kewajiban petani Plasma kepada BRI dilunasi Catatan 27a. In accordance with the loan agreement, Telaga Hikmah acts as a guarantor “avalist” until all Plasma‟s liabilities to BRI are fully repaid Note 27a. 9. TANAMAN PERKEBUNAN 9. PLANTATION ASSETS Tanaman perkebunan dibedakan menjadi tanaman menghasilkan dan tanaman belum menghasilkan. Plantation assets are classified as mature and immature plantations. a. Tanaman menghasilkan a. Mature plantations 30092012 30092012 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deduction balance Nilai perolehan Cost Tanaman sawit 815.483.709 253.881.310 - 1.069.365.019 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Total 816.506.269 253.881.310 - 1.070.387.579 Total Akumulasi amortisasi Accumulated amortization Tanaman sawit 310.502.828 47.792.711 - 358.295.539 Oil palm plantations Tanaman karet 562.408 38.346 - 600.754 Rubber plantations Total 311.065.236 47.831.057 - 358.896.293 Total Nilai buku neto 505.441.033 711.491.286 Net book value 31122011 31122011 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deduction balance Nilai perolehan Cost Tanaman sawit 740.370.301 87.940.590 12.827.182 815.483.709 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Total 741.392.861 87.940.590 12.827.182 816.506.269 Total Akumulasi amortisasi Accumulated amortization Tanaman sawit 262.283.621 48.219.207 - 310.502.828 Oil palm plantations Tanaman karet 511.280 51.128 - 562.408 Rubber plantations Total 262.794.901 48.270.335 - 311.065.236 Total Nilai buku neto 478.597.960 505.441.033 Net book value are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 dan 31 Desember 2011 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 and December 31, 2011 and Nine Months Periods Ended September 30, 2012 and 2011 Expressed in thousands of Rupiah, unless otherwise stated 49 9. TANAMAN PERKEBUNAN lanjutan 9. PLANTATION ASSETS continued a. Tanaman menghasilkan lanjutan a. Mature plantations continued Sungai Rangit, Entitas Anak, memiliki tanaman kemitraan dengan nilai tercatat masing-masing sebesar Rp16.362.771 dan Rp21.719.022 1.809 hektar pada tanggal 30 September 2012 dan 31 Desember 2011 Catatan 27b. Sungai Rangit, a Subsidiary, has partnership plantation with carrying value of Rp16,362,771 and Rp21,719,022 1,809 hectares as of September 30, 2012 and December 31, 2011, respectively Note 27b. b. Tanaman belum menghasilkan b. Immature plantations 30092012 31122011 Saldo awal 664.458.293 527.195.741 Beginning balance Biaya pengembangan dan bibitan 180.637.172 258.157.392 Development costs and nursery Dialihkan ke tanaman menghasilkan Transferred to mature plantations Catatan 9a 253.881.310 87.940.590 Note 9a Dialihkan ke uang muka proyek Transferred to advances for Plasma perkebunan Plasma Catatan 8 230.515 32.954.250 plantations Note 8 Saldo akhir 590.983.640 664.458.293 Ending balance Tanaman perkebunan tertentu Grup digunakan sebagai jaminan atas pinjaman bank Catatan 16. Certain Group‟s plantation assets are pledged as collateral for bank loan facilities Note 16. c. Hutan tanaman industri sagu c. Industrial sago plantations 30092012 30092012 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Addition Deduction balance Nilai perolehan 71.065.787 - - 71.065.787 Cost Akumulasi amortisasi 3.620.967 2.327.765 - 5.948.732 Accumulated amortization Nilai buku neto 67.444.820 65.117.055 Net book value 31122011 31122011 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Addition Deduction balance Nilai perolehan 71.065.787 - - 71.065.787 Cost Akumulasi amortisasi 517.281 3.103.686 - 3.620.967 Accumulated amortization Nilai buku neto 70.548.506 67.444.820 Net book value are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 dan 31 Desember 2011 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 and December 31, 2011 and Nine Months Periods Ended September 30, 2012 and 2011 Expressed in thousands of Rupiah, unless otherwise stated 50 9. TANAMAN PERKEBUNAN lanjutan 9. PLANTATION ASSETS continued

d. Hutan tanaman

industri sagu dalam pengembangan

d. Industrial sago

plantations under development stage 30092012 31122011 Saldo awal 90.705.351 68.443.529 Beginning balance Biaya pengembangan 25.786.010 22.261.822 Development costs Saldo akhir 116.491.361 90.705.351 Ending balance 10. ASET TETAP 10. FIXED ASSETS Komposisi dan mutasi pada akun ini adalah sebagai berikut: The composition of and movements in this account were as follows: 30092012 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan Cost Tanah 115.876.412 8.276.463 - - 124.152.875 Land Bangunan 248.465.291 9.981.395 - 96.506.046 354.952.732 Buildings Prasarana 54.214.308 516.882 - 11.094.834 65.826.024 Infrastructures Mesin dan peralatan 582.305.106 75.116.693 - 70.223.169 727.644.968 Machinery and equipment Tangki penyimpanan 18.151.975 - - 102.792 18.254.767 Storage tanks Kendaraan dan alat-alat berat 164.483.926 34.251.580 1.237.622 - 197.497.884 Vehicles and heavy equipment Peralatan kantor 43.457.180 7.267.120 - 1.087.663 51.811.963 Office equipment Aset dalam penyelesaian 245.902.134 154.748.688 - 179.014.504 221.636.318 Construction in progress Total 1.472.856.332 290.158.821 1.237.622 - 1.761.777.531 Total Akumulasi penyusutan Accumulated depreciation Bangunan 72.201.435 11.507.992 - - 83.709.427 Buildings Prasarana 18.455.818 2.143.446 - - 20.599.264 Infrastructures Mesin dan peralatan 284.241.052 49.033.567 - - 333.274.619 Machinery and equipment Tangki penyimpanan 10.177.828 471.763 - - 10.649.591 Storage tanks Kendaraan dan alat-alat berat 73.655.812 13.144.907 1.097.739 - 85.702.980 Vehicles and heavy equipment Peralatan kantor 22.905.405 13.271.837 - - 36.177.242 Office equipment Total 481.637.350 89.573.512 1.097.739 - 570.113.123 Total Nilai buku 991.218.982 1.191.664.408 Book value Penyisihan penurunan nilai Allowance for impairment aset tetap 7.442.177 - - - 7.442.177 of fixed assets Nilai buku neto 983.776.805 1.184.222.231 Net book value are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 dan 31 Desember 2011 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 and December 31, 2011 and Nine Months Periods Ended September 30, 2012 and 2011 Expressed in thousands of Rupiah, unless otherwise stated 51 10. ASET TETAP lanjutan 10. FIXED ASSETS continued