KEPENTINGAN NON-PENGENDALI lanjutan NON-CONTROLLING INTEREST continued PENDAPATAN REVENUE

PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 567 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2015 TIDAK DIAUDIT DAN 31 DESEMBER 2014 DIAUDIT Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2015 UNAUDITED AND 31 DESEMBER 2014 AUDITED Expressed in millions of Rupiah, unless otherwise stated 26. BEBAN POKOK PENDAPATAN 26. COST OF REVENUES Rincian beban pokok pendapatan adalah sebagai berikut: The details of cost of revenue are as follows: 2015 2014 Gaji, upah dan kesejahteraan Salaries, wages and karyawan 485,636 433,850 employee benefits Jasa sub-kontrak 314,374 627,531 Sub-contract services Biaya sewa 217,796 167,337 Rental expenses Biaya bahan bakar 196,716 318,765 Fuel expenses Penyusutan dan amortisasi 191,246 174,667 Depreciation and amortisation Fasilitas kantor 65,135 52,327 Office facilities Biaya transportasi Transportation and dan perjalanan 49,029 42,324 travelling expenses Persediaan workshop 48,164 53,620 Workshop supplies Bahan pembantu yang digunakan 40,906 67,936 Additional materials used Representasi dan donasi 32,787 23,958 Representation and donation Biaya mobilisasi Mobilisation and dan demobilisasi 32,000 28,843 demobilisation expenses Jasa profesional 26,010 16,606 Professional service Perbaikan dan pemeliharaan 17,163 39,127 Repairs and maintenance Pelatihan 5,527 10,499 Training Denda proyek 3,414 17,801 Penalty project Lain-lain masing-masing Others each di bawah Rp10 miliar 126,120 93,846 below Rp10 billion 1,852,023 2,169,037 Persediaan awal 114,830 102,555 Beginning inventories Pembelian 369,176 381,967 Purchases Persediaan akhir 157,836 107,869 Ending inventories 326,170 376,653 Jumlah 2,178,193 2,545,690 Total Grup memiliki transaksi pembelian dengan PT Pertamina Persero yang melebihi 10 jumlah beban pokok pendapatan selama tahun 2015 dan 2014 masing-masing sejumlah Rp271.201 dan Rp365.286. The Group had purchase transactions with PT Pertamina Persero that exceeded 10 of total cost of revenue for 2015 and 2014 amounting to Rp271,201 and Rp365,286 respectively. PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 568 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2015 TIDAK DIAUDIT DAN 31 DESEMBER 2014 DIAUDIT Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2015 UNAUDITED AND 31 DESEMBER 2014 AUDITED Expressed in millions of Rupiah, unless otherwise stated

27. BEBAN PENJUALAN,

UMUM DAN ADMINISTRASI 27. SELLING, GENERAL AND ADMINISTRATIVE EXPENSES Rincian beban penjualan, umum dan administrasi adalah sebagai berikut: The details of selling, general and administrative expenses are as follows: 2015 2014 Beban penjualan 894 2,050 Selling expenses General and administrative Beban umum dan administrasi expenses Gaji, upah dan Salaries, wages and kesejahteraan karyawan 144,380 142,101 employee benefits Jasa teknik dan Technical and profesional 8,097 14,495 professional services Penyusutan dan amortisasi 7,957 4,922 Depreciation and amortisation Transportasi dan perjalanan dinas 7,539 6,535 Transportation and travelling Sewa 7,235 7,204 Rent Fasilitas kantor 7,033 7,359 Office facilities Lain-lain masing-masing Others each di bawah Rp5 miliar 10,729 17,483 below Rp5 billion 192,970 200,099 Jumlah 193,864 202,149 Total 28. BEBAN KEUANGAN 28. FINANCE COSTS 2015 2014 Beban bunga pinjaman 16,390 22,301 Loan interest expense Amortisation of Amortisasi biaya pinjaman 7,705 1,281 costs of loan Beban administrasi bank 4,098 3,365 Bank administration charge Jumlah 28,193 26,947 Total