INVESTASI PADA EFEK EKUITAS INVESTMENTS IN EQUITY SECURITIES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 60 11. TANAMAN PERKEBUNAN Lanjutan 11. PLANTATIONS Continued b. Tanaman belum menghasilkan b. Immature plantations Saldo Saldo 1 Januari 30 Juni Balance as of Balance as of January 1, Penambahan Pengurangan June 30, 2014 Additions Deductions 2014 Biaya Perolehan Acquisition Cost Kelapa sawit 790.037.247 37.444.682 37.218.190 790.263.739 Palm oil Karet 359.930.476 23.511.604 23.145.107 360.296.973 Rubber Sub-total 1.149.967.723 60.956.286 60.363.297 1.150.560.712 Sub-total Penyisihan kerugian Allowance for penurunan nilai 59.089.782 - - 59.089.782 impairment losses Total 1.090.877.941 1.091.470.930 Total Saldo Saldo 1 Januari 31 Desember Balance as of Balance as of January 1, Penambahan Pengurangan December 31, 2013 Additions Deductions 2013 Biaya Perolehan Acquisition Cost Kelapa sawit 1.160.111.878 87.891.991 457.966.622 790.037.247 Palm oil Karet 382.701.735 38.946.654 61.717.913 359.930.476 Rubber Sub-total 1.542.813.613 126.838.645 519.684.535 1.149.967.723 Sub-total Penyisihan kerugian Allowance for penurunan nilai - 59.089.782 - 59.089.782 impairment losses Total 1.542.813.613 1.090.877.941 Total Penambahan biaya perolehan tanaman belum menghasilkan terdiri dari: Additions in acquisition costs of immature plantations consist of: 30 Juni 31 Desember June 30, December 31, 2014 2013 Penambahan biaya selama periodetahun berjalan 60.956.286 126.838.645 Additional cost during the periodyear 60.956.286 126.838.645 Pengurangan biaya perolehan tanaman belum menghasilkan terdiri dari: Deductions in acquisition cost of immature plantations consist of: 30 Juni 31 Desember June 30, December 31, 2014 2013 Efek pelepasan Entitas Anak Effect of divestment of a Subsidiary Catatan 4 - 358.575.566 Note 4 Reklasifikasi ke tanaman Reclassifications to Menghasilkan 60.363.297 161.108.969 mature plantations Total 60.363.297 519.684.535 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 61 11. TANAMAN PERKEBUNAN Lanjutan 11. PLANTATIONS Continued Pada tanggal 30 Juni 2014 dan 31 Desember 2013, tanaman belum menghasilkan tersebar di berbagai lokasi Perusahaan dan Entitas Anak, sebagai berikut: As of June 30, 2014 and December 31, 2013, immature plantations were spread over various operational locations of the Company and Subsidiaries, as follows: 30 Juni 31 Desember June 30, December 31, 2014 2013 Dalam Hektar Dalam Hektar In Hectare In Hectare Kalimantan Selatan 5.883 5.883 South Kalimantan Kisaran - Sumatera Utara 3.989 3.511 Kisaran - North Sumatera Pasaman - Sumatera Barat 3.216 2.947 Pasaman - West Sumatera Jambi 2.774 2.774 Jambi Indrapura - Sumatera Barat 917 1.523 Indrapura - West Sumatera Ketahun - Bengkulu 865 1.013 Ketahun - Bengkulu Arang-arang - Jambi 404 403 Arang-arang - Jambi Labuhan Batu - Sumatera Utara 481 174 Labuhan Batu - North Sumatera Bengkulu 42 42 Bengkulu Total 18.571 18.270 Total Akun tanaman belum menghasilkan merupakan pembebanan biaya untuk pengembangan tanaman karet dan kelapa sawit yang mencakup biaya persiapan lahan, penanaman, pemupukan, pemeliharaan bibit dan beban keuangan. Immature plantations represent expenditures for the development of rubber and palm oil plantations, which include cost for field preparation, planting, fertilizing, seed maintenance and finance costs. Status tanah yang digunakan untuk menanam adalah Hak Guna Usaha “HGU” Catatan 1d. The land titles used for plantations are Land Rights “HGU” Note 1d. Perkebunan PT Sumbertama Nusapertiwi digunakan sebagai jaminan atas pinjaman bank jangka pendek dan jangka panjang yang diperoleh dari PT Bank Capital Indonesia Tbk Catatan 17 dan 22. The plantations of PT Sumbertama Nusapertiwi were pledged as collateral for short-term bank loans and long-term loans obtained from PT Bank Capital Indonesia Tbk Notes 17 and 22. Pada tanggal 30 Juni 2014 dan 31 Desember 2013, perkebunan tidak diasuransikan terhadap risiko kerugian akibat kebakaran karena belum ada perusahaan asuransi yang dapat memberikan nilai pertanggungan yang wajar. As of June 30, 2014 and December 31, 2013, plantations are not covered by insurance against losses from fire, as there is no insurance company that is capable to provide sufficient coverage. Berdasarkan evaluasi manajemen Kelompok Usaha, tidak terdapat kejadian-kejadian atau perubahan- perubahan keadaan yang mengindikasikan adanya penurunan nilai tanaman menghasilkan Kelompok Usaha. Based on the evaluation of the Group’s management, there are no events or changes in circumstances that indicate impairment in the value of the Group’s mature plantations.