AKUISISI ACQUISITION 20120430 SGRO AR2011 FINAL

197 Annual Report 2011 Sampoerna Agro Annual Report 2011 Sampoerna Agro The original consolidated financial statements included herein are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 51 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 Rp21.719.022 dan Rp28.860.691 1.809 hektar pada tanggal 31 Desember 2011 dan 2010 Catatan 26b. Sungai Rangit, a Subsidiary, has partnership plantation with carrying value of Rp21,719,022 and Rp28,860,691 1,809 hectares as of December 31, 2011 and 2010, respectively Note 26b. Rincian tanaman menghasilkan menurut lokasi operasi Grup adalah sebagai berikut: Details of mature plantations based on the Group’s operation location were as follows: 2011 2010 dalam hektar dalam hektar in hectares in hectares Sumatera 22.655 20.390 Sumatera Kalimantan 15.782 13.272 Kalimantan Total 38.437 33.662 Total b. Tanaman belum menghasilkan b. Immature plantations 2011 2010 Saldo awal 527.195.741 355.850.727 Beginning balance Biaya pengembangan dan bibitan 258.157.392 243.012.981 Development costs and nursery Dialihkan ke tanaman menghasilkan Transferred to mature plantations Catatan 9a 87.940.590 71.667.967 Note 9a Dialihkan ke uang muka proyek Transferred to advances for Plasma perkebunan Plasma Catatan 8 32.954.250 - plantations Note 8 Saldo akhir 664.458.293 527.195.741 Ending balance Rincian tanaman belum menghasilkan menurut lokasi operasi Grup adalah sebagai berikut: Details of immature plantations based on the Grup’s location of operations were as follows: 2011 2010 dalam hektar dalam hektar in hectares in hectares Sumatera 15.276 14.781 Sumatera Kalimantan 9.746 11.643 Kalimantan Total 25.022 26.424 Total Tanaman perkebunan tertentu Grup digunakan sebagai jaminan atas pinjaman bank Catatan 15. Certain Group’s plantation assets are pledged as collateral for bank loan facilities Note 15. 198 Laporan T ahunan 2011 Sampoerna Agro The original consolidated financial statements included herein are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 52 9. TANAMAN PERKEBUNAN lanjutan 9. PLANTATION ASSETS continued c. Hutan tanaman industri c. Industrial sago plantations 2011 2011 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 2010 2010 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 neto - 70.548.506 Net book value

d. Hutan tanaman

industri dalam pengembangan d. Industrial sago plantations under development stage 2011 2010 Saldo awal 68.443.529 - Beginning balance Biaya pengembangan 22.261.822 139.509.316 Development cost Dialihkan ke hutan tanaman Transferred to industrial sago industri Catatan 9c - 71.065.787 plantations Note 9c Saldo akhir 90.705.351 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.