PROVISION FOR ENVIRONMENTAL AND

The original consolidated financial statements included herein are in Indonesian language. PT SMR UTAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2013 Dan 2012 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SMR UTAMA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Years Ended December 31, 2013 And 2012 Expressed in Rupiah, unless otherwise stated 22. PENJUALAN lanjutan 22. SALES continued Persentase terhadap jumlah penjualan Penjualan Sales Percentage to total sales 2013 2012 2013 2012 Lokal lanjutan Local continued PT Global Anugrah PT Global Anugrah Sentosa 1.083.375.500 - 12 - Sentosa Ekspor Export Gold Field Gold Field Trading Trading Limited 1.970.971.200 6.665.775.665 21 16 Limited Essential Ocean Essential Ocean Overseas Limited - 5.803.849.200 - 14 Overseas Limited

23. BEBAN POKOK PENJUALAN

Rincian beban pokok penjualan adalah sebagai berikut:

23. COST OF GOODS SOLD

The details of the cost of goods sold are as follows: 2013 2012 Penyusutan lihat Catatan 10 17.516.071.479 22.612.765.387 Depreciation see Note 10 Gaji, upah dan tunjangan 5.598.902.204 12.432.534.518 Salaries, wages and allowances Bahan bakar 2.608.695.605 4.702.648.554 Fuel Penggalian dan pengerukan Digging and dredging lihat Catatan 31b 1.180.385.129 12.402.375.642 see Note 31b Pemeliharaan dan perbaikan 534.150.300 1.996.145.504 Repairs and maintenance Pengangkutan 509.283.295 3.208.927.106 Transportation Royalti lihat Catatan 31e 313.381.955 1.373.900.000 Royalty see Note 31e Pengembangan masyarakat 200.090.000 1.268.335.950 Community development Pembersihan dan pengukuran 124.223.429 957.808.004 Cleaning and measuring Pengelolaan dan reklamasi lingkungan hidup Environmental and reclamation lihat Catatan 19 16.807.560 106.540.220 costs see Note 19 Penyisihan pemulihan atas penurunan Allowance for reversal of impairment nilai persediaan lihat Catatan 7 391.286.027 1.222.293.267 of inventories see Note 7 Lain-lain 92.412.081 854.670.764 Others Jumlah biaya overhead 28.303.117.010 63.138.944.916 Total overhead cost Persediaan mangan Manganese inventory Saldo awal 4.894.815.222 2.291.759.794 Beginning balance Saldo akhir 1.563.199.006 4.894.815.222 Ending balance Beban Pokok Penjualan 31.634.733.226 60.535.889.488 Cost of Goods Sold Pada tahun 2013 dan 2012, tidak terdapat pembelian dari danatau pembayaran kepada satu pemasok yang melebihi 10 dari jumlah beban pokok penjualan konsolidasian. In 2013 and 2012, there were no purchases from andor payments to any suppliers of more than 10 of the total consolidated cost of goods sales. The original consolidated financial statements included herein are in Indonesian language. PT SMR UTAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2013 Dan 2012 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SMR UTAMA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Years Ended December 31, 2013 And 2012 Expressed in Rupiah, unless otherwise stated

24. BEBAN BEBAN UMUM DAN ADMINISTRASI

Rincian beban umum dan administrasi adalah sebagai berikut:

24. GENERAL AND ADMINISTRATIVE EXPENSES

The details of general and administrative expenses are as follows: 2013 2012 Gaji, upah, bonus dan Salaries, wages, bonuses and kesejahteraan karyawan 8.404.379.001 12.027.394.906 employee benefits Penyusutan lihat Catatan 10 4.552.289.758 721.891.744 Depreciation see Note 10 Perizinan 973.136.651 295.330.133 License Keperluan kantor 775.893.169 1.030.308.055 Office supplies Perjalanan dinas 743.775.802 1.252.927.112 Travelling Asuransi 577.556.366 665.514.545 Insurance Sumbangan dan representasi 442.446.770 3.195.526.482 Donation and representation Listrik, air dan telepon 394.866.879 414.530.393 Water, electricity and telephone Transportasi 365.768.920 425.877.166 Transportation Pemeliharaan dan perbaikan 317.894.067 381.112.569 Repairs and maintenance Jasa tenaga ahli 262.408.282 979.609.676 Professional fees Ongkos angkut 126.646.549 515.948.515 Freight Sewa 106.979.262 283.540.677 Rent Lain-lain 672.053.878 1.078.732.117 Others Jumlah 18.716.095.354 23.268.244.090 Total 25. BEBAN PENJUALAN 25. SELLING EXPENSES Pada tahun 2013 dan 2012, akun ini terutama merupakan pembayaran untuk pungutan ekspor atas penjualan mangan ke luar negeri dengan dan komisi penjualan. In 2013 and 2012, this account mostly consists of payments of export duty on the manganese ore export sales and sales commission.

26. PENDAPATAN BEBAN USAHA LAINNYA

Rincian pendapatan beban usaha lainnya adalah sebagai berikut:

26. OTHER OPERATING INCOME EXPENSES

Details of other operating income expenses are as follows: 2013 2012 Laba selisih kurs 97.402.124 353.141.977 Gain on foreign exchange Amortisasi keuntungan transaksi jual Amortization of gain on sales and lease dan sewa kembali 28.157.892 28.157.892 back transaction Penyisihan atas penurunan Provision for impairment nilai piutang lain-lain of other receivables lihat Catatan 6 - 94.000.000 see Note 6 Laba rugi penjualan aset tetap Gain loss on sales of property and lihat Catatan 10 30.698.321 39.583.333 equipment see Note 10 Penghapusan aset tetap Write-off of property and lihat Catatan 10 591.261.585 17.625.002 equipment see Note 10 Penyisihan atas penurunan Provision for impairment of nilai properti pertambangan mining properties lihat Catatan 11 1.330.983.263 1.573.533.772 see Note 11 Lain-lain – bersih 33.040.808 85.503.707 Miscellaneous - net Jumlah 1.860.423.961 1.349.779.279 Total