BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES LABA PENJUALAN INVESTASI GAIN ON SALE OF INVESTMENT PENDAPATAN BEBAN LAIN-LAIN-NETO OTHER INCOME EXPENSES-NET

370 Penawaran Umum Perdana Saham – PT Toba Bara Sejahtra Tbk PT TOBA BARA SEJAHTRA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011, 2010 dan 2009 dan 1 Januari 200931 Desember 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011, 2010 and 2009 and January 1, 2009December 31, 2008 Expressed in thousands of Rupiah, unless otherwise stated 29. BEBAN PENJUALAN DAN PEMASARAN 29. SELLING AND MARKETING EXPENSES Disajikan KembaliAs Restated Catatan 2 Catatan 2 dan 4 Note 2 Notes 2 and 4 2011 2010 2009 Konsultan 15.668.805 18.831.321 18.386.487 Consultant Perizinan dan survei 5.335.065 - - Permit and survey Komisi 3.574.865 - - Commission Pemasaran 265.164 66.706 79.388 Marketing Pengangkutan, pemuatan dan Coal barging, handling pengapalan batu bara - - 10.928.782 and transshipment Biaya pelabuhan - 1.728.894 Port expenses Analisa - - 536.968 Analysis Lain-lain 475.211 - - Others Total beban penjualan Total selling and marketing dan pemasaran 25.319.110 18.898.027 31.660.519 expenses 30. LABA PENJUALAN INVESTASI 30. GAIN ON SALE OF INVESTMENT Dalam bulan Juni 2009, TBE, saat itu belum dibawah pengendalian Perusahaan, menjual 99,98 kepemilikannya di PT Kutai Energi kepada TS senilai Rp4.999.000. Keuntungan dari penjualan tersebut senilai Rp6.891.135 dicatat sebagai laba penjualan investasi pada laporan laba rugi komprehensif konsolidasian di tahun 2009. In June, 2009, TBE, not under the Company’s control at that time, sold its 99.98 ownership in PT Kutai Energi to TS for a consideration of Rp4,999,000. The gain from sale of investment amounting to Rp6,891,135 was recorded as “gain on sale of investment” in the 2009 consolidated statement of comprehensive income. 31. PENDAPATAN BEBAN LAIN-LAIN-NETO 31. OTHER INCOME EXPENSES-NET Disajikan KembaliAs Restated Catatan 2 Catatan 2 dan 4 Note 2 Notes 2 and 4 2011 2010 2009 Pendapatan biaya atas Income expense from selisih waktu berlabuh, neto 2.204.532 6.834.517 1.226.281 Dispatch and demurrage, net Klaim asuransi 616.115 1.603.825 - Insurance claim Pesangon pemutusan Termination benefit kontrak kerja Catatan 22 - 2.481.100 - Note 22 Keuntungan penjualan Gain on bahan bakar - 131.873 238.743 sale of fuel Penalti - 543.221 - Penalty Lain-lain 4.663.397 1.188.010 578.139 Miscellaneous Neto 7.484.044 5.848.688 2.043.163 Net 371 Penawaran Umum Perdana Saham – PT Toba Bara Sejahtra Tbk PT TOBA BARA SEJAHTRA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011, 2010 dan 2009 dan 1 Januari 200931 Desember 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011, 2010 and 2009 and January 1, 2009December 31, 2008 Expressed in thousands of Rupiah, unless otherwise stated 32. INSTRUMEN DERIVATIF 32. DERIVATIVE INSTRUMENTS