CASH DIVIDENDS AND GENERAL RESERVE

These Consolidated Financial Statements are Originally Issued in Indonesian Language. PT SELAMAT SEMPURNA Tbk. DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2010 DAN 2009 DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN PT SELAMAT SEMPURNA Tbk. AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2010 AND 2009 EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED

22. BEBAN POKOK PENJUALAN

22. COST OF GOODS SOLD

Akun ini terdiri dari: This account consists of: 2010 2009 Bahan baku yang digunakan 873.699.950.840 759.363.787.264 Raw materials used Upah buruh langsung Catatan 16 132.573.335.092 112.930.555.171 Direct labor Note 16 Beban pabrikasi 180.883.078.864 161.073.849.040 Manufacturing overhead Jumlah Beban Produksi 1.187.156.364.796 1.033.368.191.475 Persediaan barang dalam proses Work in-process inventory Awal tahun 9.245.600.518 7.424.215.207 Beginning balance Akhir tahun 9.057.916.642 9.245.600.518 Ending balance Beban Pokok Produksi 1.187.344.048.672 1.031.546.806.164 Cost of Goods Manufactured Persediaan barang jadi Finished goods inventory Awal tahun 51.820.812.370 60.295.449.455 Beginning balance Pembelian 24.198.645.890 18.365.145.534 Purchases Akhir tahun 70.366.082.550 51.820.812.370 Ending balance Beban Pokok Penjualan 1.192.997.424.382 1.058.386.588.783 Cost of Goods Sold Sebagian pembelian, yaitu sekitar 21,26 dan 23,20, masing-masing pada tahun 2010 dan 2009 dilakukan dengan pihak hubungan istimewa Catatan 5. A portion of purchases approximately to 21.26 and 23.20 in 2010 and 2009, respectively, were made from related parties Note 5. Pada tahun 2010 dan 2009, tidak terdapat pembelian dari pemasok yang jumlah pembeliannya selama setahun melebihi 10 dari jumlah penjualan bersih konsolidasi. In 2010 and 2009, there was no purchases from suppliers with annual cummulative individual amount exceeding 10 of total consolidated net sales.

23. BEBAN PENJUALAN

23. SELLING EXPENSES

Akun ini terdiri dari: This account consists of: 2010 2009 Iklan, komisi dan promosi Advertising, commissions and penjualan 45.695.520.623 49.235.678.741 sales promotions Pengangkutan 14.985.604.919 10.957.130.643 Freight Gaji, upah dan kesejahteraan Salaries, wages and karyawan 7.154.429.055 6.709.049.442 employees’ benefits Royalti Catatan 29 6.678.645.476 6.830.918.137 Royalty Note 29 Lain-lain 3.354.811.215 2.356.309.432 Others Jumlah 77.869.011.288 76.089.086.395 Total

24. BEBAN UMUM DAN ADMINISTRASI

24. GENERAL AND ADMINISTRATION EXPENSES

Akun ini terdiri dari: This account consists of: 2010 2009 Gaji, upah dan kesejahteraan Salaries, wages and employees karyawan Catatan 16 45.830.264.826 32.462.236.028 benefits Note 16 Penyusutan Catatan 9 4.653.119.511 4.959.261.995 Depreciation Note 9 Beban kantor 2.000.412.394 3.519.581.741 Office expenses Komunikasi 1.106.764.684 956.758.738 Communication Perjalanan dinas 1.057.609.231 1.166.456.947 Business travel Asuransi 966.801.264 781.703.098 Insurance 124 PT. SELAMAT SEMPURNA Tbk. Laporan Tahunan 2010