Cadangan umum General reserve

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 96 25. TAMBAHAN MODAL DISETOR 25. ADDITIONAL PAID-IN CAPITAL 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Agio saham 5.561.305.624 5.561.305.624 Share premium Selisih nilai transaksi restrukturisasi Difference in value from restrusturing entitas sepengendali 22.029.000 22.029.000 of entities under common control Total 5.539.276.624 5.539.276.624 Total Agio saham berasal dari selisih antara nilai nominal, seperti yang dinyatakan dalam Anggaran Dasar Perusahaan, dengan harga jual yang ditawarkan kepada masyarakat setelah dikurangi dengan seluruh beban yang berhubungan dengan penawaran umum saham Perusahaan, termasuk juga dari saham bonus dan dividen saham yang diumumkan oleh Perusahaan Catatan 1b. Share premium represents the difference between the par value, as stated in the Company’s Articles of Association, and actual selling price offered to the public after the deduction of all stock issuance costs of the Company’s limited public offering. It also includes the issuance of bonus shares and declaration of share dividends Note 1b.

26. SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN

26. EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION

Akun ini merupakan selisih yang timbul sebagai akibat dari penjabaran laporan keuangan BSP Finance B.V., Fordways Management Limited, Bookwise Investments Limited, Agri International Resources Pte., Ltd., Agri Resources B.V., AI Finance B.V., Solegna B.V., Great Four International Investment Co. Ltd., BSP Netherlands Finance B.V. dan BSP Liberia B.V., Entitas Anak yang berdomisili di luar negeri. This account represents exchange differences as a result of translation of the financial statements of BSP Finance B.V., Fordways Management Limited, Bookwise Investments Limited, Agri International Resources Pte., Ltd., Agri Resources B.V., AI Finance B.V., Solegna B.V., Great Four International Investment Co. Ltd., BSP Netherlands Finance B.V. and BSP Liberia B.V., overseas Subsidiaries. 27. PENJUALAN NETO 27. NET SALES Rincian penjualan neto Kelompok Usaha berdasarkan kelompok produk utama adalah sebagai berikut: Details of net sales of the Group based on grouping of main products are as follows: Perusahaan dan Entitas Anak The Company and Subsidiaries 2015 2014 Tiga bulan Tiga bulan Three months Three months Kelapa sawit dan produk turunannya 386.117.991 477.619.720 Palm oil and derivatives Karet 129.153.170 180.995.995 Rubber Tandan buah segar 5.141.083 9.315.430 Fresh fruit bunches Jasa titip olah 2.115.915 2.578.331 Toll fee Total sebelum eliminasi 522.528.159 670.509.476 Total before elimination Eliminasi 11.408.162 11.296.096 Elimination Total 511.119.997 659.213.380 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 97 27. PENJUALAN NETO Lanjutan 27. NET SALES Continued Penjualan neto konsolidasian merupakan penjualan kepada pelanggan pihak ketiga. Consolidated net sales represent sales to third party customers. Rincian pelanggan dengan nilai penjualan melebihi 10 dari penjualan Kelompok Usaha adalah sebagai berikut: The details of customers with sales of more than 10 of total sales of the Group are as follows: 2015 Tiga bulanThree months Persentase terhadap total penjualan Total Percentage to Total total sales PT Multimas Nabati Asahan 95.677.941 18,72 PT Multimas Nabati Asahan PT Wilmar Nabati Indonesia 90.959.924 17,80 PT Wilmar Nabati Indonesia Lain-lain masing-masing di bawah 10 324.482.132 63,48 Others each below 10 Total 511.119.997 100,00 Total 2014 Tiga bulanThree months Persentase terhadap total penjualan Total Percentage to Total total sales PT Wilmar Nabati Indonesia 130.839.455 19,85 PT Wilmar Nabati Indonesia PT Musim Mas 103.062.317 15,63 PT Musim Mas PT Multimas Nabati Asahan 67.398.209 10,22 PT Multimas Nabati Asahan Lain-lain masing-masing Others di bawah 10 357.913.399 54,30 each below 10 Total 659.213.380 100,00 Total 28. BEBAN POKOK PENJUALAN 28. COST OF SALES Rincian beban pokok penjualan sebagai berikut: The details of cost of sales are as follows: 2015 2014 Tiga bulan Tiga bulan Three months Three months Beban produksi: Production cost: Beban bahan baku 348.048.210 382.012.039 Raw materials Penyusutan dan amortisasi 35.864.581 37.355.244 Depreciation and amortization Beban pengolahan 22.358.738 22.155.454 Processing cost Gaji, upah dan kesejahteraan karyawan 7.899.721 6.959.938 Salaries, wages and allowances Lain-lain 4.748.852 2.607.124 Others Total beban produksi 418.920.102 451.089.799 Total production cost