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