INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued

Indonesian language. PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2010 dan 2009 Disajikan dalam rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six Months Ended June 30, 2010 and 2009 Expressed in rupiah, unless otherwise stated 61 21. INFORMASI SEGMEN lanjutan 21. SEGMENT INFORMATION continued Sebagian besar penjualan Perusahaan dilakukan melalui distributor DAP. Penjualan yang melebihi 10 dari pendapatan bersih pada tahun 2010 dan 2009 hanya diperoleh dari PT Bangunsukses Niagatama Nusantara Catatan 26j. Most of the Company’s sales are coursed through DAP’s distributors. Aggregate sales of more than 10 of net revenues in 2010 and 2009 were made only to PT Bangunsukses Niagatama Nusantara, Note 26j. Penjualan ekspor dilakukan melalui HCT Services Asia Pte., Ltd., pihak yang mempunyai hubungan istimewa yang berdomisili di Singapura Catatan 26k. Export sales were coursed through HCT Services Asia Pte., Ltd., a related company which is domiciled in Singapore Note 26k. 22. BEBAN POKOK PENDAPATAN 22. COST OF REVENUES Rincian beban pokok pendapatan adalah sebagai berikut: The details of cost of revenues are as follows: 2010 2009 Bahan baku yang digunakan 464.650.362.677 417.130.854.586 Raw materials used Upah buruh langsung 194.499.865.956 174.092.491.307 Direct labor Bahan bakar dan listrik 1.145.908.695.666 1.106.924.695.735 Fuel and power Beban pabrikasi 551.947.733.795 511.248.526.838 Manufacturing overhead Jumlah Beban Pabrikasi 2.357.006.658.094 2.209.396.568.466 Total Manufacturing Cost Persediaan Barang dalam Proses Work in Process Inventory Awal periode 132.289.504.649 166.788.983.195 At beginning of period Akhir periode 120.830.956.018 123.451.748.654 At end of period Beban Pokok Produksi 2.368.465.206.725 2.252.733.803.007 Cost of Goods Manufactured Persediaan Barang Jadi Finished Goods Inventory Awal periode 84.799.690.348 129.399.470.393 At beginning of period Lain-lain 1.348.632.190 275.094.294 Others Akhir periode 99.426.277.870 81.359.356.226 At end of period Beban Pokok Penjualan sebelum Cost of Goods Sold before Beban Pengepakan 2.355.187.251.393 2.300.498.822.880 Packing Cost Beban Pengepakan 231.261.929.914 253.826.856.744 Packing Cost Jumlah Beban Pokok Pendapatan 2.586.449.181.307 2.554.325.679.624 Total Cost of Revenues Jumlah kewajiban sehubungan dengan biaya pabrikasi yang telah terjadi tetapi belum ditagih ke Perusahaan dan Anak Perusahaan masing-masing sebesar Rp119.419.388.123 dan Rp99.721.793.707 pada tanggal 30 Juni 2010 dan 2009, disajikan sebagai bagian dari “Biaya Masih Harus Dibayar” pada neraca konsolidasi. Liabilities related to manufacturing cost which had been incurred but not yet billed to the Company and Subsidiaries amounting to Rp119,419,388,123 and Rp99,721,793,707 as of June 30, 2010 and 2009, respectively, are presented as part of “Accrued Expenses” in the consolidated balance sheets. Tidak terdapat pembelian dari satu pemasok yang melebihi 10 dari pendapatan konsolidasi. There are no aggregate purchases from any individual supplier which exceeded 10 of consolidated revenues. Indonesian language. PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2010 dan 2009 Disajikan dalam rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six Months Ended June 30, 2010 and 2009 Expressed in rupiah, unless otherwise stated 62 23. BEBAN USAHA 23. OPERATING EXPENSES Rincian beban usaha adalah sebagai berikut: The details of operating expenses are as follows: 2010 2009 Beban Pengangkutan dan Penjualan Delivery and Selling Expenses Pengangkutan, bongkar muat dan transportasi 505.751.137.150 438.006.688.890 Delivery, loading and transportation Gaji, upah dan kesejahteraan karyawan Salaries, wages and employee benefits Catatan 24 21.911.819.624 21.142.217.374 Note 24 Penyusutan 11.619.473.951 7.231.827.527 Depreciation Iklan dan promosi 11.000.158.092 6.105.913.339 Advertising and promotion Sewa 10.719.325.507 11.266.970.637 Rental Pajak dan perizinan 4.839.507.388 3.854.190.457 Taxes and licenses Honorarium tenaga ahli 3.491.159.033 3.123.769.822 Professional fees Listrik dan air 1.302.891.236 1.142.247.903 Electricity and water Pengujian dan penelitian 1.088.180.990 713.897.455 Research and testing Komunikasi 1.068.327.046 961.691.165 Communication Kantong semen pengganti 1.048.046.923 983.972.027 Spare bags Perbaikan dan pemeliharaan 585.409.829 1.059.268.747 Repairs and maintenance Lain-lain 2.485.785.628 2.260.463.006 Miscellaneous Jumlah Beban Pengangkutan dan Penjualan 576.911.222.397 497.853.118.349 Total Delivery and Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji, upah dan kesejahteraan karyawan Salaries, wages and employee benefits Catatan 24 85.912.728.394 66.959.022.378 Note 24 Sumbangan 7.802.636.035 3.243.411.427 Donations Sewa 7.607.026.713 9.089.201.586 Rental Penyusutan 5.828.045.354 4.995.570.140 Depreciation Hubungan masyarakat 4.680.098.135 2.602.681.493 Public relations Perjalanan dan transportasi 4.439.292.907 5.732.169.340 Travelling and transportation Honorarium tenaga ahli 3.761.104.283 2.430.838.219 Professional fees Perbaikan dan pemeliharaan 3.389.900.911 2.320.103.132 Repairs and maintenance Pelatihan dan seminar 3.254.836.524 2.177.842.339 Training and seminars Pengobatan 3.180.575.411 2.934.639.695 Medical Komunikasi 1.806.264.732 2.630.854.055 Communication Listrik dan air 1.194.879.415 669.920.710 Electricity and water Lain-lain 12.284.074.998 9.090.872.372 Miscellaneous Jumlah Beban Umum dan Total General and Administrative Administrasi 145.141.463.812 114.877.126.886 Expenses Jumlah Beban Usaha 722.052.686.209 612.730.245.235 Total Operating Expenses

24. KEWAJIBAN DIESTIMASI UNTUK IMBALAN KERJA

24. ESTIMATED LIABILITY FOR EMPLOYEE

BENEFITS a. Imbalan Pensiun a. Retirement Benefits Perusahaan menyelenggarakan program pensiun iuran pasti untuk karyawan tetapnya. Iuran dana pensiun ditanggung oleh perusahaan dan karyawan masing-masing sebesar 10 dan 5 dari penghasilan dasar pensiun karyawan. Jumlah kontribusi yang dibayarkan Perusahaan untuk program pensiun ini dan dibebankan ke operasi masing-masing sebesar Rp15 miliar pada tahun 2010 dan Rp14 miliar pada tahun 2009. The Company has a defined contribution retirement plan covering its permanent employees. Contributions are funded and consist of the Company’s and the employees’ contributions computed at 10 and 5, respectively, of the employees’ pensionable earnings. Total contributions paid by the Company to the plan amounted to Rp15 billion in 2010 and Rp14 billion in 2009, which were charged to operations.