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

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2013 dan 31 Desember 2012 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2013 and December 31, 2012 and Nine Months Periods Ended September 30, 2013 and 2012 Expressed in thousands of Rupiah, unless otherwise stated 81 25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF SALES continued 2013 2012 Pembelian CPO dan PK - pihak ketiga 24.919.289 13.221.019 CPO and PK purchase - third parties Pemakaian inti sawit untuk produksi PK - 13.115.356 PK consumed for production PK products Barang jadi Finished goods Saldo awal minyak sawit mentah Beginning balance of dan inti sawit 226.487.102 207.854.958 CPO and PK Saldo akhir minyak sawit mentah Ending balance of dan inti sawit 132.148.405 219.449.417 CPO and PK Beban pokok penjualan - minyak Cost of sales - sawit mentah dan inti sawit 1.120.280.567 1.495.289.832 CPO and PK FFB consumed for production - Pemakaian TBS untuk produksi - kecambah 5.315.259 3.841.819 germinated seeds Beban pokok produksi kecambah 7.761.587 8.368.002 Manufacturing cost of germinated seeds Beginning balance of germinated Saldo awal kecambah 14.331.088 5.259.783 seeds Ending balance of germinated Saldo akhir kecambah 20.260.956 8.233.676 seeds Beban pokok penjualan - kecambah 7.146.978 9.235.928 Cost of sales - germinated seeds Beban pokok penjualan - lainnya 35.619.589 33.522.887 Cost of sales - others Total beban pokok penjualan 1.193.806.179 1.538.048.647 Total cost of sales Tidak ada pembelian dari satu pemasok yang melebihi 10 dari total penjualan konsolidasian selama periode 2013 dan 2012. There were no purchases from one supplier which exceeds 10 of total consolidated sales during 2013 and 2012. Tidak ada pembelian dari pihak berelasi selama periode 2013 dan 2012. There were no purchase transactions with related parties during 2013 and 2012. 26. BEBAN USAHA 26. OPERATING EXPENSES Beban usaha terdiri dari beban penjualan dan pemasaran dan beban umum dan administrasi konsolidasian untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2013 dan 2012. Operating expenses consist of consolidated selling and marketing expenses and general and administrative expenses for nine months periods ended September 30, 2013 and 2012. 2013 2012 Beban penjualan dan pemasaran Selling and marketing expenses Pajak ekspor 12.443.541 47.390.113 Export tax Lain-lain 38.397.521 27.993.531 Others Sub-total 50.841.062 75.383.644 Sub-total are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2013 dan 31 Desember 2012 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2013 and December 31, 2012 and Nine Months Periods Ended September 30, 2013 and 2012 Expressed in thousands of Rupiah, unless otherwise stated 82 26. BEBAN USAHA lanjutan 26. OPERATING EXPENSES continued