UANG MUKA PERKEBUNAN PLASMA ADVANCES FOR PLASMA PLANTATIONS

are in the Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 57 12. TANAMAN PERKEBUNAN lanjutan 12. PLANTATION ASSETS continued

d. Hutan tanaman

industri dalam pengembangan d. Industrial timber and non-timber plantations under development stage Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2016 2015 Saldo awal 708.636.428 460.674.097 Beginning balance Beban pengembangan 337.024.447 247.962.331 Development cost Saldo akhir 1.045.660.875 708.636.428 Ending balance Kapitalisasi biaya keuangan ke hutan tanaman industri dalam pengembangan sebesar Rp77.185.243 untuk tahun yang berakhir pada tanggal 31 Desember 2016 2015: Rp43.602.460. The finance costs capitalized into industrial timber and non-timber plantations under development stage amounted to Rp77,185,243 for the year ended December 31, 2016 2015: Rp43,602,460. Manajemen berkeyakinan bahwa tidak terdapat penurunan potensial atas tanaman perkebunan. Oleh karena itu, tidak diperlukan provisi atas kerugian penurunan nilai tanaman perkebunan pada tanggal 31 Desember 2016 dan 2015. Management believes that there is no potential impairment on the value of plantation assets. Thus, no provision for impairment losses of plantation assets is necessary as of December 31, 2016 and 2015. Pada tanggal 31 Desember 2016, lahan yang telah ditanam oleh Perusahaan dan entitas anak seluas 110.224 hektar tidak diaudit terdiri dari tanaman inti kelapa sawit, tanaman sagu, dan tanaman karet 2015: 105.254 hektar. Tanaman perkebunan kelapa sawit Grup dikembangkan dan dikelola di atas lahan yang telah memperoleh HGU, atau lahan yang telah memperoleh ijin lokasi danatau sedang dalam proses pengurusan HGU. Sedangkan untuk tanaman Sagu dan Karet dikembangkan dan dikelola di atas lahan izin pemanfaatan hasil hutan kayu atau bukan kayu. As of December 31, 2016, total planted area of the Company and subsidiaries represents 110,224 hectares unaudited, of oil palm inti plantations, sago plantations, and rubber plantations 2015: 105,254 hectares. The Group’s oil palm plantations are developed and managed on the area which have obtained HGU, or have obtained location permits andor in the process of obtaining HGU. While Sago and Rubber plantations, are developed and managed on the area which obtained forestry utilization permits timber or non- timber. 13. ASET TETAP 13. FIXED ASSETS Tahun yang berakhir pada 31 Desember 2016 Year ended December 31, 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan Cost Tanah 377.117.548 74.390.122 27.852.028 - 423.655.642 Land Bangunan 690.038.980 11.991.785 6.783.357 59.132.961 754.380.369 Buildings Prasarana 268.098.166 1.876.241 368.978 15.943.852 285.549.281 Infrastructures Mesin dan peralatan 971.610.338 12.819.519 847.294 123.665.554 1.107.248.117 Machinery and equipment Tangki 19.383.337 245.384 - 894.750 20.523.471 Tanks Kendaraan dan alat-alat berat 318.473.305 10.501.231 14.984.747 - 313.989.789 Vehicles and heavy equipment Peralatan kantor 81.809.126 4.914.624 986.361 - 85.737.389 Office equipment Aset dalam penyelesaian 233.022.876 68.695.242 - 199.637.117 102.081.001 Constructions in progress Total nilai perolehan 2.959.553.676 185.434.148 51.822.765 - 3.093.165.059 Total cost are in the Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 58 13. ASET TETAP lanjutan 13. FIXED ASSETS continued Tahun yang berakhir pada 31 Desember 2016 Year ended December 31, 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Akumulasi penyusutan Accumulated depreciation Bangunan 174.332.334 40.702.984 3.340.585 - 211.694.733 Buildings Prasarana 53.680.031 14.256.079 27.614 - 67.908.496 Infrastructures Mesin dan peralatan 585.263.814 93.637.032 600.652 - 678.300.194 Machinery and equipment Tangki 12.628.588 687.547 - - 13.316.135 Tanks Kendaraan dan alat-alat berat 159.461.903 32.251.156 11.136.121 - 180.576.938 Vehicles and heavy equipment Peralatan kantor 57.416.309 9.440.544 730.408 - 66.126.445 Office equipment Total akumulasi penyusutan 1.042.782.979 190.975.342 15.835.380 - 1.217.922.941 Total accumulated depreciation Nilai tercatat 1.916.770.697 1.875.242.118 Carrying value Penurunan nilai 7.442.177 - - - 7.442.177 Impairment loss Nilai tercatat neto 1.909.328.520 1.867.799.941 Net carrying value Penambahan nilai perolehan termasuk penambahan dari kombinasi bisnis sebesar Rp26.046.287 dan akumulasi penyusutan sebesar Rp41.136 Catatan 4 Additions of cost include additions through business combination amounting to Rp26,046,287 and accumulated depreciation amounting to Rp41,136 Note 4 Pengurangan nilai perolehan termasuk pengurangan dari pelepasan entitas anak sebesar Rp44.821.600 dan akumulasi penyusutan sebesar Rp10.571.671 Catatan 5 Deductions of cost include deductions through disposal of a subsidiary amounting to Rp44,821,600 and accumulated depreciation amounting Rp10,571,671 Note 5 Tahun yang berakhir pada 31 Desember 2015 Year ended December 31, 2015 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan Cost Tanah 299.933.261 77.184.287 - - 377.117.548 Land Bangunan 575.629.973 43.152.469 240.099 71.496.637 690.038.980 Buildings Prasarana 227.101.621 8.035.019 - 32.961.526 268.098.166 Infrastructures Mesin dan peralatan 895.419.425 28.269.924 1.066.356 48.987.345 971.610.338 Machinery and equipment Tangki 19.043.457 382.491 42.611 - 19.383.337 Tanks Kendaraan dan alat-alat berat 269.321.550 51.177.074 2.025.319 - 318.473.305 Vehicles and heavy equipment Peralatan kantor 68.677.224 13.363.627 231.725 - 81.809.126 Office equipment Aset dalam penyelesaian 240.415.998 146.052.386 - 153.445.508 233.022.876 Constructions in progress Total nilai perolehan 2.595.542.509 367.617.277 3.606.110 - 2.959.553.676 Total cost Akumulasi penyusutan Accumulated depreciation Bangunan 140.852.590 33.580.924 101.180 - 174.332.334 Buildings Prasarana 41.394.448 12.285.583 - - 53.680.031 Infrastructures Mesin dan peralatan 508.985.634 77.161.011 882.831 - 585.263.814 Machinery and equipment Tangki 12.012.490 645.614 29.516 - 12.628.588 Tanks Kendaraan dan alat-alat berat 130.505.092 30.358.732 1.401.921 - 159.461.903 Vehicles and heavy equipment Peralatan kantor 48.184.473 9.366.090 134.254 - 57.416.309 Office equipment Total akumulasi penyusutan 881.934.727 163.397.954 2.549.702 - 1.042.782.979 Total accumulated depreciation Nilai tercatat 1.713.607.782 1.916.770.697 Carrying value Penurunan nilai 7.442.177 - - - 7.442.177 Impairment loss Nilai tercatat neto 1.706.165.605 1.909.328.520 Net carrying value Penambahan nilai perolehan tanah termasuk penambahan dari kombinasi bisnis - pada nilai wajar sebesar Rp3.500.000 Catatan 4 Additions of cost of land include additions through business combination – at fair value amounting to Rp3,500,000 Note 4