PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended
June 30, 2009 Expressed in Thousand Rupiah, unless
otherwise stated
66
29. BEBAN POKOK PENJUALAN 29. COST OF GOODS SOLD
Rincian beban pokok penjualan adalah sebagai berikut:
The details of the cost of goods sold were as follows:
2010 2009
Beban Pokok Penjualan: Cost of good sold:
Beban produksi: Production
cost: Biaya
bahan baku
422.173.655 388.518.465
Raw materials
Biaya pengolahan 275.965.752
191.285.319 Processing cost
Penyusutan Catatan 12 84.722.282
37.974.664 Depreciation Note 12
Gaji, upah dan kesejahteraan Salary, wages and
karyawan 41.532.009
8.385.967 fringe
benefits Lain-lain
18.582.956 13.008.678
Others Jumlah
842.976.654 639.173.093
Total Persediaan bahan baku
Raw materials
Awal 6.430.343
21.293.077 Beginning
Akhir 16.057.893
16.379.320 Ending Produk dalam proses
Work in process Awal
5.823.802 8.310.825
Beginning Akhir
6.029.515 2.987.968 Ending
Persediaan produk jadi Finished goods
Awal 49.970.204
61.832.409 Beginning
Akhir 90.251.852
60.615.059 Ending
Pembelian barang jadi dari Purchases of finished goods from
pihak ketiga
185.316.509 219.151.254
third parties
Jumlah sebelum eliminasi 1.003.472.223
869.778.311 Total before elimination
Eliminasi 297.403.114
143.179.994 Elimination
Jumlah setelah
eliminasi 680.775.138
726.598.317 Total
after elimination
Pada tanggal 30 Juni 2010 dan 2009, jumlah pembelian dari dan jasa titip olah pihak hubungan
istimewa adalah sebesar Rp2.13 miliar 0,29 dari jumlah pembelian dan Rp1,07 miliar 0,42
dari jumlah pembelian. As of June 30, 2010 and 2009, total purchases
from and toll fee to related parties amounted to Rp1.06 billion 0.77 of total purchases and
Rp 1.07 billion 0.42 of total purchases,
respectively. 30. BEBAN USAHA
30. OPERATING EXPENSES
Rincian beban usaha adalah sebagai berikut: The details of operating expenses were as
follows:
2010 2009
Beban Penjualan: Selling
Expenses:
Bongkar muat dan pelabuhan 14.491.700
8.831.436 Docking and loading
Komisi penjualan dan beban
bank 4.640.673
412.834 Sales and bank commissions
Lain-lain 1.238.997
2.221.120 Others
Beban penjualan 20.371.370
11.465.390 Selling Expenses
PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended
June 30, 2009 Expressed in Thousand Rupiah, unless
otherwise stated
67
30. BEBAN USAHA Lanjutan 30. OPERATING EXPENSES Continued
2010 2009
Beban Umum dan General and Administrative
Administrasi: Expenses:
Gaji dan tunjangan lainnya 36.667.307
28.905.687 Salaries and fringe benefits
Jasa profesional 7.447.768
3.613.927 Professional fees
Perjalanan dinas 4.240.064
4.185.395 Traveling
Beban iuran dana pensiun 5.118.788
1.071.559 Pension contribution expense
Biaya alokasi kantor pusat 1.095.817
286.614 Allocation from head office
Sewa 4.285.362
3.626.679 Rental
Komunikasi 3.563.687
3.259.821 Communication
Pajak 2,212,949
2.054.390 Taxes
Jamuan 1.249.236
810.161 Representation
Perbaikan dan reparasi 1.495.048
1.507.491 Maintenance and repairs
Penyusutan Catatan 12 4.178.364
4.405.146 Depreciation Note 12
Keamanan 1.080.281
1.024.419 Security
Perijinan dan retribusi 1.568.626
738.422 Licences and retributions
Imbalan kerja karyawan 153.820
122.484 Employee retirement benefit
Kantor 148.394
130.533 Office
Beban administrasi lainnya masing-masing di bawah
Other administrative expenses Rp1
miliar 26.757.855
7.379.323 each under Rp1 billion
Sub-jumlah 101.263.365
63.122.051 Sub-total
Beban umum yang dikapitalisasi ke tanaman
General charges capitalized to belum menghasilkan
821.386 507.895
immature plantations Beban umum dan
General and administrative administrasi - bersih
100.441.976 62.614.156 expenses
- net
Jumlah 120.813.346
74.079.546 Total
31. BEBAN BUNGA DAN KEUANGAN 31. INTEREST AND FINANCIAL EXPENSES
Rincian beban bunga dan keuangan adalah sebagai berikut:
The details of interest and financial expenses were as follows:
2010 2009
Hutang obligasi - Senior Notes 174.705.611
93.624.285 Bonds payable - Senior Notes
RZB - Austria 11.272.131
17.571.985 RZB - Austria
PT Bank CIMB Niaga Tbk 216.684
164.917 PT Bank CIMB Niaga Tbk
Hutang sewa guna usaha 80.404
134.634 Lease Payable
Lain-lain 26.631.692
9.603 Others
Jumlah 212.906.522
111.505.424 Total
