MINORITY INTERESTS SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES

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 42

25. MINORITY INTERESTS

a Minority interests in net assets of Subsidiaries are as follows: 2 0 0 7 2 0 0 6 Sungai Rangit 13,761,594 - Aek Tarum 1,620,114 1,244,263 Mutiara Bunda Jaya 941,432 777,655 Telaga Hikmah 742,739 553,306 Binasawit Makmur 610,408 387,768 Gunung Tua Abadi 63,983 137,686 Total minority interest in net Assets of Subsidiaries 17,740,270 3,100,678 Minority interests in net assets of Subsidiaries on June 30, 2007 has accounted beginning balance of minority interests in net asset of Sungai Rangit which was consolidated on January 1, 2007 amounted to Rp13,679,112. b Minority interests in net income loss of Subsidiaries are as follows: 2 0 0 7 2 0 0 6 Sungai Rangit 82,482 - Aek Tarum 130,927 210,608 Mutiara Bunda Jaya 74,590 87,327 Telaga Hikmah 155,556 93,397 Binasawit Makmur 97,269 63,504 Gunung Tua Abadi 6,820 28,226 Total minority interests in net Income loss of Subsidiaries 534,004 483,062

26. SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES

a. Under the Plasma loan agreement with PT Bank Mandiri Persero Tbk Mandiri Note 8, the Company is required to act as the guarantor avalist for the Plasma farmers’ loan repayments. For that purpose, the Company will collect the loan repayments from a portion of the proceeds of fresh fruit bunches FFB produced from the farmers’ Plasma areas. If sales of FFB can not fulfill the required installment, then the Company, as guarantor, will guarantee the insufficiency of the installment amount. The Company is required to purchase all Plasma FFB production until all of the Plasma loans are settled. All Plasma plantations have been fully developed and transferred to the farmers in 2001. As of June 30, 2007, total Plasma loan that must be settled by 139 Plasma farmers representing 278 hectares Plasma plantation area amounted to Rp471,000. b. In accordance with several restructured loan agreements with PT Bank Rakyat Indonesia Persero Tbk, Telaga Hikmah is committed to develop 11,704 hectares, consisting of 5,000 hectares of Plasma plantation and 6,704 hectares of Inti plantations, which are all located in Ogan Komering Ilir, South Sumatera. As of June 30, 2007, Telaga Hikmah had develop 3,684 hectares of Plasma plantations. 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