SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued

PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six Months Ended June 30, 2007 and 2006 Expressed in thousands of Rupiah, unless otherwise stated 43

26. SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued

c. In accordance with the Plasma loan agreement with PT Bank Rakyat Indonesia Persero Tbk., in 2000, Telaga Hikmah TH is required to act as the guarantor avalist for the repayment of Plasma loan in the agreed schedule and installment, after the loans have been converted to Plasma participants. For that purpose, Telaga Hikmah will collect the loan repayment from a portion of the sales proceeds of fresh fruit bunches FFB produced from farmers’ Plasma areas. If such proceeds are insufficient for the installment payment, Telaga Hikmah, as the guarantor, has to cover the difference. Under the loan agreement with BRI, Mutiara Bunda Jaya MBJ is required to act as guarantor for the Plasma loans under PIR Trans Program until the respective loan amounts are assigned to the related Plasma participants, while TH is required to act as guarantor for the Plasma loan. After all the Plasma areas are converted and turned over to smallholders, the collateral for the Plasma loan under the MBJ’s and TH’s loan agreements with BRI shall be the related land right certificates of the Plasma participants. Repayments are to be made out of a portion of the proceeds from the sale of fresh fruit bunches FFB produced from the farmers’ Plasma areas. MBJ and TH are required to purchase all Plasma FFB production until all of the Plasma loans have been settled. In 2007, MBJ and TH placed deposit to BRI amounting to Rp14,969,000 to guarantee the outstanding loans of their Plasma participants to BRI. Total amount of Plasma loan that must be settled by 1,497 and 349 Plasma farmers representing 2,994 hectares and 698 hectares Plasma plantation area of MBJ and TH, amounted to Rp14,920,000 and Rp10,093,965, respectively. As of June 30, 2007, the development of Plasma plantation has not been completed yet Note 8. d. On March 31, 2007, the Company and Sungai Rangit entered into a rental agreement with PT Buana Sakti to rent office located at Sampoerna Strategic Square 24 th floor. The rental term based on this agreement will start from April 1, 2007 through December 31, 2009. The details of the rental payments commitment are as follows: Total 2007 US 53,968 2008 US 80,424 2009 US 88,889 Total US 223,281 e. Sungai Rangit has an agreement to develop Partnership Plantation Tanaman Kemitraan with local farmers whereas Sungai Rangit financed all the development cost which incurred until the plantation is mature Note 9a. Such development cost will be capitalized. For eleven years since the plantation is mature Sungai Rangit has an obligation to manage the plantation, to buy the harvest with agreed purchase price and 15 of sales proceeds are contributed to farmers while the rest is returned to Sungai Rangit for maintenance cost. Partnership Plantation will be transferred to farmers after the twelveth year since the plantation is mature. f. On June 30, 2007, the Company and Subsidiaries have contractual construction and supply commitments which has to be settled until end of 2007 amounted to Rp28 billion and Rp18 billion, respectively. PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six Months Ended June 30, 2007 and 2006 Expressed in thousands of Rupiah, unless otherwise stated 44

27. OTHER RELEVANT INFORMATIONS