SALDO LABA lanjutan RETAINED EARNINGS continued

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2012 dan 2011 dan 1 Januari 201131 Desember 2010 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 and January 1, 2011December 31, 2010 Expressed in Millions of Rupiah, Unless Otherwise Stated 81 27. BEBAN UMUM DAN ADMINISTRASI 27. GENERAL AND ADMINISTRATIVE EXPENSES Rincian beban umum dan administrasi adalah sebagai berikut: The details of general and administrative expenses are as follows: 2012 2011 Gaji dan kesejahteraan karyawan 24.642 24.241 Salaries and employee benefits Royalti Catatan 33d 14.482 18.972 Royalty Note 33d Penyisihan penurunan nilai pasar Provision for decline in market value dan keusangan persediaan Catatan 7 9.025 6.625 and obsolescence of inventories Note 7 Penyisihan kerugian penurunan nilai Provision for impairment losses piutang usaha Catatan 6 5.624 2.560 of trade receivables Note 6 Transportasi dan perjalanan dinas 3.672 2.684 Transportation and travelling on duty Jasa tenaga ahli 2.774 3.234 Professional fees Asuransi 1.469 1.280 Insurance Lain-lain masing-masing di bawah Rp1.000 4.222 5.715 Others below Rp1,000 each Total beban umum dan Total general and administrasi 65.910 65.311 administrative expenses 28. BEBAN OPERASI LAINNYA 28. OTHER OPERATING EXPENSES Rincian beban operasi lainnya adalah sebagai berikut: The details of other operating expenses are as follows: 2012 2011 Rugi penjualan benih afkir - neto 18.374 38.740 Loss on sale of salvage seeds - net Rugi selisih kurs dari Loss on foreign exchange from aktivitas operasi - neto 2.344 - operating activities - net Denda pajak Catatan 15 1.757 4.852 Tax penalties Note 15 Rugi penghapusan aset tetap - neto Loss on disposal of property, Catatan 10b 653 - plant and equipment - net Note 10b Lain-lain 518 605 Others Total beban operasi lainnya 23.646 44.197 Total other operating expenses 29. PENDAPATAN OPERASI LAINNYA 29. OTHER OPERATING INCOME Rincian pendapatan operasi lainnya adalah sebagai berikut: The details of other operating income are as follows: 2012 2011 Pemulihan cadangan penurunan Recovery of allowance for decline in nilai pasar dan keusangan market value and obsolescence persediaan Catatan 7 6.849 11.076 of inventories Note 7 Laba penjualan produk sampingan 1.838 - Gain on sale of salvage products Pemulihan cadangan kerugian penurunan Recovery of allowance for impairment nilai piutang usaha Catatan 6 635 675 losses of trade receivables Note 6 Laba penjualan Gain on sale of property, plant aset tetap - neto Catatan 10b 591 81 and equipment - net Note 10b Laba selisih kurs dari Gain on foreign exchange from aktivitas operasi - neto - 681 operating activities - net Lain-lain 2.413 1.031 Others Total pendapatan operasi lainnya 12.326 13.544 Total other operating income