INVESTMENTS Continued a. Investasi pada perusahaan asosiasi Lanjutan Investments in associates Continued

Ekshibit E45 Exhibit E45 PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ANAK PERUSAHAAN AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated 11. TANAMAN PERKEBUNAN Lanjutan 11. PLANTATIONS Continued a. Tanaman Menghasilkan Lanjutan

a. Mature Plantations Continued

Penambahan akumulasi penyusutan tanaman menghasilkan terdiri dari: Addition in accumulated depreciation of mature plantations consist of: 2 0 1 0 2 0 0 9 Beban penyusutan pada Depreciation expenses periode berjalan 27.506.330 33.350.881 during the period Akuisisi Anak Perusahaan 203.678.505 - Acqusitions of Subsidiaries Beban penyusutan yang Depreciation expenses arising from berasal dari selisih antara excess cost of acquisition over their nilai wajar dan nilai perolehan fair value of mature tanaman menghasilkan Anak plantations in the Perusahaan yang diakuisisi: acquired Subsidiaries: PT Grahadura Leidong Prima 10.199.905 10.199.905 PT Grahadura Leidong Prima PT Guntung Idamannusa 4.928.865 4.928.865 PT Guntung Idamannusa PT Air Muring 1.009.344 1.009.344 PT Air Muring PT Sumbertama Nusapertiwi 746.664 223.999 PT Sumbertama Nusapertiwi J u m l a h 246.576.285 49.264.996 T o t a l b. Tanaman Belum Menghasilkan

b. Immature Plantations 30 September 201030 September 2010

Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deductions balance Biaya Perolehan Acquisition Costs Kelapa sawit 403.522.192 1.261.931.104 61.799.971 1.603.653.325 Oil palm Karet 113.626.358 96.497.851 30.592.765 179.531.444 Rubber J u m l a h 517.148.550 1.358.428.955 92.392.736 1.783.184.769 T o t a l 30 September 200930 September 2009 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deductions balance Biaya Perolehan Acquisition Costs Kelapa sawit 208.869.736 175.711.658 5.213.123 379.368.271 Oil palm Karet 137.818.001 13.094.100 37.093.979 113.818.122 Rubber J u m l a h 346.687.737 188.805.758 42.307.102 493.186.393 T o t a l Penambahan biaya perolehan tanaman belum menghasilkan terdiri dari: Additions in acquisition costs of immature plantations consist of: 2 0 1 0 2 0 0 9 Penambahan biaya selama periode berjalan 338.817.420 167.529.358 Additional cost during the period Reklasifikasi dari beban umum 681.455 623.796 Reclassifications from general charges Reklasifikasi dari aset tetap - 20.652.604 Reclassifications from fixed assets Akuisisi Anak Perusahaan 1.018.930.080 - Acquisitions of Subsidiaries J u m l a h 1.358.428.955 188.805.758 T o t a l