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

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2011 dan 31 Desember 2010 dan Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2011 and December 31, 2010 and Six Months Ended June 30, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 39

7. UANG MUKA PROYEK PERKEBUNAN PLASMA lanjutan

7. 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 2010, BRI memberikan pinjaman kepada Plasma sebesar Rp21.800.000. In 2010, BRI granted loans to Plasma amounted to Rp21,800,000 . Sesuai dengan perjanjian pinjaman, Telaga Hikmah bertindak sebagai penjamin “avalist” sampai seluruh kewajiban petani Plasma kepada BRI dilunasi Catatan 26a. In accordance with the loan agreement, Telaga Hikmah acts as a guarantor “avalist” until all Plasma‟s liabilities to BRI are fully repaid Note 26a. 8. TANAMAN PERKEBUNAN 8. 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 30062011 30062011 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deduction balance Nilai perolehan Cost Tanaman sawit 740.370.301 72.872.477 - 813.242.778 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Jumlah 741.392.861 72.872.477 - 814.265.338 Total Akumulasi amortisasi Accumulated amortization Tanaman sawit 262.283.621 23.994.883 - 286.278.504 Oil palm plantations Tanaman karet 511.280 25.564 - 536.844 Rubber plantations Jumlah 262.794.901 24.020.447 - 286.815.348 Total Nilai buku bersih 478.597.960 527.449.990 Net book value are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2011 dan 31 Desember 2010 dan Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2011 and December 31, 2010 and Six Months Ended June 30, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 40 8. TANAMAN PERKEBUNAN lanjutan 8. PLANTATION ASSETS continued a. Tanaman menghasilkan lanjutan a. Mature plantations continued 31122010 31122010 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deduction balance Nilai perolehan Cost Tanaman sawit 668.702.334 71.667.967 - 740.370.301 Oil palm plantations Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations Jumlah 669.724.894 71.667.967 - 741.392.861 Total Akumulasi amortisasi Accumulated amortization Tanaman sawit 218.653.200 43.630.421 - 262.283.621 Oil palm plantations Tanaman karet 460.152 51.128 - 511.280 Rubber plantations Jumlah 219.113.352 43.681.549 - 262.794.901 Total Nilai buku bersih 450.611.542 478.597.960 Net book value Sungai Rangit memiliki tanaman kemitraan dengan nilai tercatat masing-masing sebesar Rp25.289.857 dan Rp28.860.691 1.809 hektar pada tanggal 30 Juni 2011 dan 31 Desember 2010 Catatan 26b. Sungai Rangit has partnership plantation with carrying value of Rp25,289,857 and Rp28,860,691 1,809 hectares as of June 30, 2011 and December 31, 2010, respectively Note 26b. Rincian tanaman menghasilkan menurut lokasi operasi perusahaan adalah sebagai berikut: Details of mature plantations based on the Company‟s operation location were as follows: 2011 2010 dalam hektarin hectares Sumatera 22.744 20.390 Sumatera Kalimantan 16.056 13.272 Kalimantan Jumlah 38.800 33.662 Total b. Tanaman belum menghasilkan b. Immature plantations 30062011 31122010 Saldo awal 527.195.741 355.850.727 Beginning balance Biaya pengembangan dan bibitan 81.325.418 243.012.981 Development costs and nursery Dialihkan ke tanaman menghasilkan Transferred to mature plantations Catatan 8a 72.872.477 71.667.967 Note 8a Dialihkan ke uang muka proyek Transferred to advances for Plasma perkebunan Plasma Catatan 7 19.846.584 - plantations Note 7 Saldo akhir 515.802.098 527.195.741 Ending balance are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2011 dan 31 Desember 2010 dan Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2011 and December 31, 2010 and Six Months Ended June 30, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 41 8. TANAMAN PERKEBUNAN lanjutan 8. PLANTATION ASSETS continued b. Tanaman belum menghasilkan lanjutan b. Immature plantations continued Rincian tanaman belum menghasilkan menurut lokasi operasi perusahaan adalah sebagai berikut: Details of immature plantations based on the Company‟s location of operations were as follows: 2011 2010 dalam hektarin hectares Sumatera 13.324 14.781 Sumatera Kalimantan 9.703 11.643 Kalimantan Jumlah 23.027 26.424 Total Tanaman perkebunan tertentu Grup digunakan sebagai jaminan atas pinjaman bank Catatan 14 dan 32. Certain Group‟s plantation assets are pledged as collateral for bank loan facilities Notes 14 and 32. c. Hutan tanaman industri c. Industrial sago plantations 30062011 30062011 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 1.551.843 - 2.069.124 Accumulated amortization Nilai buku bersih 70.548.506 68.996.663 Net book value 31122010 31122010 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 - 517.281 Accumulated amortization Nilai buku bersih - 70.548.506 Net book value are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2011 dan 31 Desember 2010 dan Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2011 and December 31, 2010 and Six Months Ended June 30, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 42 8. TANAMAN PERKEBUNAN lanjutan 8. PLANTATION ASSETS continued

d. Hutan tanaman

industri dalam pengembangan d. Industrial sago plantations under development stage 30062011 31122010 Saldo awal 68.443.529 - Beginning balance Biaya pengembangan 2.632.369 139.509.316 Development cost Dialihkan ke hutan tanaman Transfer to industrial sago industri Catatan 8c - 71.065.787 plantations Note 8c Saldo akhir 71.075.898 68.443.529 Ending balance Penambahan hutan tanaman industri dalam pengembangan pada tahun 2010 termasuk saldo awal hutan tanaman industri dalam pengembangan National Sago Prima yang mulai dikonsolidasikan pada tahun 2010 sebesar Rp133.397.642. Additions to industrial sago plantations under development stage in 2010 included National Sago Prima‟s beginning balance of industrial sago plantations under development stage, which was started to be consolidated in 2010 amounting to Rp133,397,642. 9. ASET TETAP 9. FIXED ASSETS 30062011 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai tercatat: Cost: Tanah 96.377.026 10.816.819 - - 107.193.845 Land Bangunan 209.269.352 843.449 - 5.917.477 216.030.278 Buildings Prasarana 49.924.747 434.001 - 1.853.466 48.505.282 Infrastructures Mesin dan peralatan 495.246.866 1.240.506 - 162.806 496.324.566 Machinery and equipments Tangki penyimpanan 17.754.751 - - 206.444 17.961.195 Storage tanks Kendaraan dan alat-alat berat 116.060.451 18.748.772 1.040.000 3.126.420 136.895.643 Vehicles and heavy equipments Peralatan kantor 38.154.217 2.435.885 5.350 3.113.869 37.470.883 Office equipments Aset dalam penyelesaian 44.187.291 103.828.379 - 4.120.200 143.895.470 Construction in progress Jumlah 1.066.974.701 138.347.811 1.045.350 - 1.204.277.162 Total Akumulasi penyusutan: Accumulated depreciation: Bangunan 60.673.291 5.546.777 - - 66.220.068 Buildings Prasarana 15.973.720 1.226.957 - - 17.200.677 Infrastructures Mesin dan peralatan 239.474.805 19.781.078 - - 259.255.883 Machinery and equipments Tangki penyimpanan 9.125.852 524.126 - - 9.649.978 Storage tanks Kendaraan dan alat-alat berat 64.093.229 5.488.983 1.040.000 - 68.542.212 Vehicles and heavy equipments Peralatan kantor 16.945.677 2.858.131 4.458 - 19.799.350 Office equipments Jumlah 406.286.574 35.426.052 1.044.458 - 440.668.168 Total Nilai buku 660.688.127 763.608.994 Book value Penyisihan penurunan nilai Allowance for impairment aset tetap 7.442.177 - - - 7.442.177 of fixed assets Nilai buku bersih 653.245.950 756.166.817 Net book value are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2011 dan 31 Desember 2010 dan Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2011 and December 31, 2010 and Six Months Ended June 30, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 43 9. ASET TETAP lanjutan 9. FIXED ASSETS continued