BEBAN POKOK PENJUALAN lanjutan COST OF SALES continued

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 84 27. PENDAPATAN OPERASI LAIN 27. OTHER OPERATING INCOME Pendapatan operasi lainnya terutama merupakan pendapatan atas penjualan bibit kelapa sawit dan lainnya. Other operating income mainly consist of sales of sundry sales of oil palm seedlings and others. 28. BEBAN OPERASI LAIN 28. OTHER OPERATING EXPENSES Beban operasi lainnya terutama merupakan biaya penyisihan penurunan nilai hutan tanaman industri siap panen Catatan 11c, donasi melalui Yayasan Putera Sampoerna Catatan 30b, klaim mutu dan kerugian selisih kurs. Other operating expenses mainly consist of allowance for impairment of mature industrial timber and non-timber plantation Note 11c, donation through Putera Sampoerna Foundation Note 30b, quality claim expenses and foreign exchange losses. 29. PENDAPATAN DAN BIAYA KEUANGAN 29. FINANCE INCOME AND COSTS Pendapatan keuangan terutama terdiri dari pendapatan bunga atas penempatan rekening koran. Finance income mainly consists of interest income from placements of current accounts. Biaya keuangan terutama terdiri dari beban bunga, provisi fasilitas pinjaman bank dan beban administrasi bank. Finance costs mainly consist of interest expense, bank loan facility fees and bank administration fees.

30. SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI

30. RELATED PARTIES

BALANCES AND TRANSACTIONS a. Saldo piutang lain-lain dengan pihak berelasi adalah sebagai berikut: a. The balance of other receivables from a related party was as follows: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 PT Sampoerna Bio Energi 18.114.743 18.080.626 PT Sampoerna Bio Energi Persentase terhadap total aset konsolidasian 0,36 0,40 Percentage to consolidated total assets Perusahaan mempunyai Exchangeable Loan kepada Sampoerna Bio Energi yang memberikan hak kepada Perusahaan untuk mengambil alih semua saham Sampoerna Bio Energi yang mencerminkan kepemilikan sebesar 5 pada Sungai Rangit setiap waktu manakala dianggap perlu oleh Perusahaan. Exchangeable Loan ini dicatat sebagai bagian dari “Piutang lain-lain - pihak berelasi” pada laporan posisi keuangan konsolidasian 30 September 2014 dan 31 Desember 2013. The Company has an outstanding Exchangeable Loan to Sampoerna Bio Energi, which entitles the Company to obtain all Sampoerna Bio Energi’s shares at any time when deemed necessary by the Company, which represented 5 share ownership in Sungai Rangit. This Exchangeable Loan was presented as part of “Other receivables - related party” in the consolidated statements of financial positions as of September 30, 2014 and December 31, 2013.