BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES PENDAPATAN BEBAN LAIN-LAIN – NETO OTHER INCOME EXPENSES - NET 2017

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2017 tidak diaudit dan 2016 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2017 unaudited and December 31, 2016 audited And Six Months Period ended June 30, 2017 unaudited and 2016 unaudited Expressed in United States Dollar, unless otherwise stated 93 31. BEBAN UMUM DAN ADMINISTRASI 31. GENERAL AND ADMINISTRATIVE EXPENSES 2017 2016 enam bulan enam bulan six months six months Gaji, upah, bonus dan Salaries, wages, bonuses, kesejahteraan karyawan 7.131.276 5.180.626 and employee benefits Program tanggung jawab sosial Corporate social responsibility dan lingkungan perusahaan 2.005.477 2.139.917 and environment program Biaya pajak 670.019 206.312 Tax expenses Sewa kantor dan kendaraan 461.846 504.365 Office and vehicle rent Perlengkapan dan peralatan kantor 356.462 687.024 Office supplies and utilities Penyusutan Catatan 10 345.089 448.279 Depreciation Note 10 Perjalanan dinas 318.003 286.820 Business travel Jasa profesional 288.757 433.704 Professional fees Representasi dan jamuan 192.452 138.045 Representation and entertainment Pajak Bumi dan Bangunan 65.197 49.494 Land and building tax Lain-lain 1.034.444 681.385 Others Total beban umum Total general and administrative dan administrasi 12.869.022 10.755.971 expenses 32. BEBAN PENJUALAN DAN PEMASARAN 32. SELLING AND MARKETING EXPENSES 2017 2016 enam bulan enam bulan six months six months Komisi 91.332 245.264 Commission Lain-lain 102.362 109.066 Others Total beban penjualan Total selling dan pemasaran 193.694 354.330 and marketing expenses

33. PENDAPATAN BEBAN LAIN-LAIN – NETO

33. OTHER INCOME EXPENSES - NET 2017

2016 enam bulan enam bulan six months six months Beban atas Expense from selisih waktu berlabuh, neto 110.425 67.388 dispacth and demurage, net Kerugian penjualan dan penghapusan Loss on sale and write-off of aset tetap Catatan 10 27.719 35.883 fixed assets Note 10 Lain-lain 169.781 935.103 Others Neto 31.637 1.038.374 Net PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2017 tidak diaudit dan 2016 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2017 unaudited and December 31, 2016 audited And Six Months Period ended June 30, 2017 unaudited and 2016 unaudited Expressed in United States Dollar, unless otherwise stated 94 34. INSTRUMEN DERIVATIF 34. DERIVATIVE INSTRUMENTS