Cadangan umum General reserve

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 97 25. TAMBAHAN MODAL DISETOR 25. ADDITIONAL PAID-IN CAPITAL 30 Juni 2015 31 Desember 2014 June 30, 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 Enam bulan Enam bulan Six months Six months Kelapa sawit dan produk turunannya 807.922.704 1.041.993.624 Palm oil and derivatives Karet 280.378.806 330.171.148 Rubber Tandan buah segar 9.611.758 14.784.771 Fresh fruit bunches Jasa titip olah 5.194.933 4.720.259 Toll fee Total sebelum eliminasi 1.103.108.201 1.391.669.802 Total before elimination Eliminasi 23.423.431 24.478.020 Elimination Total 1.079.684.770 1.367.191.782 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 98

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 Enam bulan Six months Persentase terhadap total penjualan Total Percentage to Total total sales PT Wilmar Nabati Indonesia 228.640.706 21,18 PT Wilmar Nabati Indonesia PT Multimas Nabati Asahan 198.719.058 18,41 PT Multimas Nabati Asahan PT Musim Mas 112.104.235 10,38 PT Musim Mas Lain-lain masing-masing Others di bawah 10 540.220.771 50,03 each below 10 Total 1.079.684.770 100,00 Total 2014 Enam bulan Six months Persentase terhadap total penjualan Total Percentage to Total total sales PT Wilmar Nabati Indonesia 304.831.548 22,30 PT Wilmar Nabati Indonesia PT Musim Mas 212.064.379 15,51 PT Musim Mas PT Multimas Nabati Asahan 161.880.427 11,84 PT Multimas Nabati Asahan Lain-lain masing-masing Others di bawah 10 688.415.428 50,35 each below 10 Total 1.367.191.782 100,00 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 Enam bulan Enam bulan Six months Six months Beban produksi: Production cost: Beban bahan baku 706.031.280 812.365.541 Raw materials Penyusutan dan amortisasi 73.335.765 77.479.325 Depreciation and amortization Beban pengolahan 48.488.556 63.425.393 Processing cost Gaji, upah dan kesejahteraan karyawan 17.090.814 13.453.511 Salaries, wages and allowances Lain-lain 10.170.958 9.010.912 Others Total beban produksi 855.117.373 975.734.682 Total production cost