Actuarial assumptions PROVISI IMBALAN KARYAWAN lanjutan PROVISION

PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 563 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 DAN 2013 Expressed in millions Rupiah, unless otherwise stated 30. PENJUALAN lanjutan 30. SALES continued Rincian penjualan berdasarkan pasar geografis: Detail of transaction based on geographical markets as follows: 2014 2013 - Domestik 11,355,756 9,329,680 Domestic - - Luar Negeri 5,846,239 4,496,034 Export - 17,201,995 13,825,714 Rincian pendapatan berdasarkan pihak pelanggan: The details of revenue based on category of customers: 2014 2013 Pihak berelasi Catatan 36 5,670,791 4,456,741 Related parties Note 36 Pihak ketiga 11,531,204 9,368,973 Third parties Jumlah 17,201,995 13,825,714 Total Pendapatan subsidi untuk tahun-tahun yang berakhir 31 Desember 2014 dan 2013 masing-masing sebesar Rp3.804.747 dan Rp3.184.675. Pendapatan subsidi tahun 2014 dan 2013 dibukukan sesuai hasil audit oleh BPK-RI. The revenue of Governments subsidy for the years ended 31 December 2014 and 2013 were Rp3,804,747 and Rp3,184,675 respectively. Subsidy income for the years 2014 and 2013 recorded according to the audit result by BPK-RI. Berdasarkan Surat Keputusan Direktur Utama PT Pupuk Indonesia Persero No. U-1308A00000.UM2012 tanggal 8 Oktober 2012 tentang Pengadaan dan Penyaluran Pupuk Bersubsidi untuk Sektor Pertanian disebutkan bahwa Perusahaan bertanggung jawab untuk memenuhi kebutuhan pupuk urea bersubsidi di 16 Provinsi di Kawasan Timur Indonesia dan 34 kabupatenkota di Jawa Timur. Based on Decree of President Director of PT Pupuk Indonesia Persero No. U-1308A00000.UM2012 dated 8 October 2012 concerning the procurement and distribution of subsidised fertilizers to the agricultural sector, the Company shall be responsible for the supply of subsidised urea fertilizer in 16 province in east part of Indonesia and 34 districtscities in East Java. 31. BEBAN POKOK PENJUALAN 31. COST OF GOODS SOLD Rincian beban pokok penjualan The details of cost of goods sold 2014 2013 Beban produksi: Production Cost: Bahan baku dan penolong 8,588,025 7,230,527 Raw materials and supports Biaya tenaga kerja 826,541 694,561 Labor cost Penyusutan 454,207 259,354 Depreciation Overhead lainnya 286,753 281,396 Other overhead Jasa 252,422 244,785 Services Pemeliharaan 121,787 125,135 Maintenance Sub jumlah 10,529,735 8,835,758 Subtotal Pembelian barang jadi 353,462 1,227,228 Purchase of finished goods Finished goods at the Persediaan barang jadi awal periode 1,519,598 1,290,598 beginning of the year Finished goods at the Persediaan barang jadi akhir periode 1,158,622 1,519,598 end of the year Jumlah 11,244,173 9,833,986 Total PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 564 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 DAN 2013 Expressed in millions Rupiah, unless otherwise stated

31. BEBAN POKOK PENJUALAN

lanjutan

31. COST OF GOODS SOLD continued

Pemasok dengan nilai pembelian melebihi 10 dari total nilai pembelian adalah sebagai berikut Suppliers with purchase value exceeding 10 of the total value of purchase are as follows 2014 2013 Rp Rp PT Pertamina Persero 24.4 4,153,266 18.2 2,511,642 PT Pertamina Persero PT Total E P Indonesia 5.4 927,733 15.7 2,171,673 PT Total E P Indonesia 32. BEBAN USAHA 32. OPERATING EXPENSES a. Beban penjualan a. Selling expenses 2014 2013 Distribusi 911,983 722,329 Distribution Gaji, upah, dan kesejahteraan Salaries, wages and employees karyawan 86,102 72,402 welfare Pemuatan 31,312 39,499 Loading Pameran dan promosi 19,756 19,242 Exhibition and promotion Perjalanan dinas 16,920 15,030 Business travelling Penyusutan 9,398 2,295 Depreciation Sewa 8,391 11,150 Rent Pemeliharaan 2,811 7,707 Maintenance Lain-lain 28,793 24,433 Others Sub jumlah 1,115,466 914,087 Subtotal b. Beban umum dan administrasi b. General and administrative expenses 2014 2013 Gaji, upah, dan kesejahteraan Salaries, wages employees karyawan 882,676 588,502 welfare Penyusutan dan amortisasi 82,530 37,987 Depreciation and amortisation Sewa 93,779 67,573 Rental Honorarium kepada pihak ketiga 70,450 75,772 Honorarium to third parties Umum 70,605 45,178 General Pemeliharaan dan perbaikan 40,152 29,461 Repairs and maintenance Perjalanan dinas 34,181 33,248 Business travelling Pajak dan kontribusi 25,145 26,350 Taxes and contributions Pendidikan dan pelatihan 18,684 17,814 Training and education Administrasi bank 17,529 10,352 Bank charges Pembinaan wilayah 15,107 7,984 Areal development Asuransi 6,437 8,963 Insurance Administrasi 6,776 4,809 Administration Provisi atas penurunan Provision for impairment nilai piutang 283,471 8,213 of receivables Lain-lain 64,426 62,199 Others Sub jumlah 1,711,948 1,024,405 Subtotal