BEBAN POKOK PENJUALAN COST OF SALES

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 dan 31 Desember 2011 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 and December 31, 2011 and Nine Months Periods Ended September 30, 2012 and 2011 Expressed in thousands of Rupiah, unless otherwise stated 72 21. BEBAN POKOK PENJUALAN 21. COST OF SALES Beban pokok penjualan konsolidasian untuk periode 30 September 2012 dan 30 September 2011 adalah sebagai berikut: Consolidated cost of sales for the periods ended September 30, 2012 and September 30, 2011 were as follows: 2012 2011 Beban pemeliharaan 229.958.011 224.992.000 Upkeep costs Beban panen 95.808.656 80.738.260 Harvesting costs Alokasi beban tidak langsung 54.817.752 38.270.666 Allocation of indirect costs Beban penyusutan dan amortisasi 87.884.336 54.059.455 Depreciation and amortization Beban produksi TBS 468.468.755 398.060.381 FFB production cost Biaya kontribusi kemitraan 6.853.604 5.138.381 Partnership contribution expense Saldo awal TBS 391.934 462.531 Beginning balance of FFB Pembelian TBS - pihak ketiga 957.473.528 1.173.547.830 FFB purchase - third parties TBS tersedia 1.433.187.821 1.577.209.123 FFB available Saldo akhir TBS 5.560.675 1.990.210 Ending balance of FFB Pemakaian TBS untuk produksi 1.427.627.146 1.575.218.913 FFB consumed for production Pemakaian TBS untuk produksi - FFB consumed for production - produk kelapa sawit 1.423.785.327 1.572.311.882 palm products Pemakaian TBS untuk produksi FFB consumed for production - kecambah 3.841.819 2.907.031 germinated seeds Beban pokok penjualan - TBS - - Cost of sales - FFB Pemakaian TBS untuk produksi FFB consumed for production Produk kelapa sawit 1.423.785.327 1.572.311.882 Palm products Beban pengolahan Manufacturing cost Produk kelapa sawit 38.531.247 35.883.539 Palm products Alokasi beban tak langsung Allocation of indirect costs dan beban penyusutan 44.462.054 45.954.785 and depreciation expenses Beban pokok produksi 1.506.778.628 1.654.150.206 Costs of goods manufactured Pembelian produk kelapa sawit - Palm products purchase - pihak ketiga 13.221.019 14.785.130 third parties Pemakaian inti sawit untuk produksi Palm kernel consumed for production Produk inti sawit 13.115.356 32.876.455 Palm kernel products Barang jadi Finished goods Saldo awal produk kelapa sawit 207.854.958 133.062.767 Beginning balance of Palm products Saldo akhir produk kelapa sawit 219.449.417 216.211.745 Ending balance of Palm products Beban pokok penjualan - Cost of sales - Produk kelapa sawit 1.495.289.832 1.552.909.903 Palm products FFB consumed for production - Pemakaian TBS untuk produksi - kecambah 3.841.819 2.907.031 germinated seeds Beban pokok produksi kecambah 8.368.002 3.277.690 Manufacturing cost of germinated seeds Beginning balance of germinated Saldo awal kecambah 5.259.783 7.361.895 seeds Ending balance of germinated Saldo akhir kecambah 8.233.676 5.416.948 seeds Beban pokok penjualan - kecambah 9.235.928 8.129.668 Cost of sales - germinated seeds Beban pokok penjualan - lainnya 33.522.887 41.567.063 Cost of sales - others Total beban pokok penjualan 1.538.048.647 1.602.606.634 Total cost of sales are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 dan 31 Desember 2011 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 and December 31, 2011 and Nine Months Periods Ended September 30, 2012 and 2011 Expressed in thousands of Rupiah, unless otherwise stated 73 21. BEBAN POKOK PENJUALAN lanjutan 21. COST OF SALES continued