BEBAN POKOK PENJUALAN lanjutan COST OF SALES continued BEBAN USAHA OPERATING EXPENSES

are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 30 September 2009 dan 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended September 30, 2009 and 2008 Expressed in thousands of Rupiah, unless otherwise stated 47 20. BEBAN POKOK PENJUALAN lanjutan 20. COST OF SALES continued 2009 2008 Pemakaian TBS untuk produksi FFB consumed for production minyak kelapa sawit dan inti sawit 767.139.460 993.102.490 CPO and PK Beban pengolahan: Manufacturing cost of: Minyak kelapa sawit dan inti sawit 23.348.937 29.625.551 CPO and PK Alokasi beban tak langsung 25.149.602 21.523.916 Allocation of indirect costs Beban pokok produksi 815.637.999 1.044.251.957 Costs of goods manufactured Pemakaian inti sawit untuk produksi PK consumed for production minyak inti sawit 5.727.580 - crude palm kernel oil Barang jadi: Finished goods: Saldo awal minyak kelapa sawit Beginning balance of dan inti sawit 35.662.698 176.099.382 CPO and PK Saldo akhir minyak kelapa sawit Ending balance of dan inti sawit 98.796.740 66.823.489 CPO and PK Beban pokok penjualan - minyak Cost of sales - kelapa sawit dan inti sawit 746.776.377 1.153.527.850 crude palm oil and palm kernel FFB consumed for production - Pemakaian TBS untuk produksi - kecambah 2.120.309 2.111.137 germinated seeds Beban pokok produksi kecambah 3.954.891 5.586.531 Manufacturing cost of germinated seeds Barang dalam proses: Work in process: Saldo awal kecambah 8.930.112 4.692.404 Beginning balance of germinated seeds Ending balance of germinated Saldo akhir kecambah Catatan 6 10.679.414 6.390.554 seeds Note 6 Beban pokok penjualan - kecambah 4.325.898 5.999.518 Cost of sales - germinated seeds Beban pokok penjualan - lain-lain 5.582.151 1.266.670 Cost of sales - others Beban pokok penjualan 756.684.426 1.160.794.038 Cost of sales Tidak ada pembelian kepada satu pemasok yang melebihi 10 dari jumlah pembelian konsolidasi selama tahun 2009 dan 2008. There is no purchase from one supplier which exceeds 10 of total consolidated purchases in 2009 and 2008. 21. BEBAN USAHA 21. OPERATING EXPENSES Beban usaha konsolidasi adalah sebagai berikut: Consolidated operating expenses were as follows: 2009 2008 Salaries, wages and employees’ Gaji, upah dan kompensasi karyawan 63.644.478 66.455.876 compensation Pemasaran 6.592.352 22.917.143 Marketing Perjalanan dinas 5.367.887 4.945.855 Traveling and transportation Pajak, lisensi dan perizinan 4.018.247 2.850.274 Taxes, licenses and permits Jasa profesional 3.213.401 3.325.111 Professional fees Penelitian dan pengembangan 2.688.848 - Research and development Penyusutan dan amortisasi 2.320.941 1.611.764 Depreciation and amortization Sewa Catatan 23c 1.798.147 982.006 Rental Note 23c Pajak ekspor - 20.194.732 Export tax Lain-lain 5.339.381 4.451.612 Others Jumlah 94.983.682 127.734.373 Total are in Indonesian language. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Periode yang Berakhir pada Tanggal-tanggal 30 September 2009 dan 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Periods Ended September 30, 2009 and 2008 Expressed in thousands of Rupiah, unless otherwise stated 48 22. PENDAPATAN BUNGA 22. INTEREST INCOME