1. 1. 2. 2. 3. 3. 4. 4. COST OF GOODS SOLD continued

PT PERKEBUNAN NUSANTARA XII PERSERO PT PERKEBUNAN NUSANTARA XII PERSERO CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS Untuk Tahun yang Berakhir Tanggal 31 Desember 2010 For the Year Ended December 31, 2010 Dengan Perbandingan Angka untuk Tahun yang Berakhir Tanggal 31 Desember 2009 Expressed in Rupiah, Unless Otherwise Stated With Comparative Balance for the Year Ended December 31, 2009 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain 32. 32. Rincian beban penjualan sebagai berikut : The details of sales expenses are as follows: Karet Rubber Biaya Angkutan Transportations Cost Biaya Gudang Warehouses Cost Biaya Manfee Manfees Cost Biaya Pelabuhan Ports Cost Biaya Bankwesel Administrations Bank Biaya Monstercontoh Monsters samples Cost Biaya Promosi Promotions Cost Biaya Lain-lain Others Cost Kakao Bulk Cocao Bulk Biaya Angkutan Transportations Cost Biaya Bankwesel Administrations Bank Biaya Pelabuhan Ports Cost Biaya Gudang Warehouse Cost Biaya Manfee Manfees Cost Biaya Monstercontoh Monsters samples Cost Kakao Edel Cocao Edel Biaya Angkutan Transportations Cost Biaya Pelabuhan Ports Cost Biaya Manfee Manfees Cost Biaya Gudang Warehouses Cost Biaya Bankwesel Administrations Bank Biaya Lain-lain Others Cost Biaya Monstercontoh Monsters samples Cost Kopi Arabika Arabica Coffee Biaya Angkutan Transportations Cost Biaya Gudang Warehouses Cost Biaya Bankwesel Administrations Bank Biaya Komisi Commission Fees Biaya Manfee Manfees Cost Biaya Promosi Promotions Cost Biaya Lain-lain Others Cost Biaya Monstercontoh Monsters samples Cost Biaya Pelabuhan Ports Cost Kopi Robusta Robusta Coffee Biaya Angkutan Transportations Cost Biaya Manfee Manfees Cost Biaya Gudang Warehouses Cost Biaya Pelabuhan Ports Cost Biaya Bankwesel Administrations Bank Biaya Lain-lain Others Cost 1.809.135 1.054.646.566 Sub Total Sub Total 652.995.931 - 195.500.507 20.386.870 1.360.351.859 254.897.652 92.946.215 - 84.645.200 Sub Jumlah 183.954.123 - 58.860.338 2.758.989 25.881.111 53.467.908 1.569.987.257 2010 2009 2.587.835.943 393.680.222 Sub Jumlah Sub Total Sub Jumlah 652.145.341 4.262.856 - 171.632.736 173.133.584 - 5.489.410 2.518.535 3.065.162.801 426.381.269 BEBAN PENJUALAN SALES EXPENSES 545.858.539 276.344.517 255.538.457 3.728.000 Sub Jumlah Sub Total 741.717.347 585.437.843 90.989.685 - 36.043.635 43.264.204 3.669.148 2.877.044.250 Sub Jumlah 830.283.804 183.190.811 195.042.736 220.501.560 231.221 840.475.012 152.378.202 60.134.792 211.374.747 122.284.769 866.098 1.334.135 44.922.782 11.299.169 19.394.435 62.069.503 1.200.952.380 - 60.000 169.350.533 65.168.020 56.117.242 1.542.759.994 177.154.692 123.147.265 22.584.236 253.947.116 225.152.382 895.043.884 - 4.351.411.076 631.915.826 91.054.193 2.004.000 111.675.432 742.719.300 49.445.111 220.343.581 Sub Total - 665.312.356 94 PT PERKEBUNAN NUSANTARA XII PERSERO PT PERKEBUNAN NUSANTARA XII PERSERO CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS Untuk Tahun yang Berakhir Tanggal 31 Desember 2010 For the Year Ended December 31, 2010 Dengan Perbandingan Angka untuk Tahun yang Berakhir Tanggal 31 Desember 2009 Expressed in Rupiah, Unless Otherwise Stated With Comparative Balance for the Year Ended December 31, 2009 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain

32. BEBAN PENJUALAN lanjutan

32. SALES EXPENSES continued

Teh Tea Biaya Angkutan Transportations Cost Biaya Manfee Manfees Cost Biaya Pelabuhan Ports Cost Biaya Gudang Warehouse Cost Biaya Bankwesel Administrations Bank Biaya Promosi Promotions Cost Biaya Monstercontoh Monsters samples Cost Biaya Lain-lain Others Cost 33. 33. Jasa Produksi Insentive Gaji dan biaya Karyawan Salaries and Employee cost Biaya Perjalanan Dinas Travelling Costs Biaya Operasional Kantor Direksi Head Office and District dan wilayah Operating Costs Imbalan Pasca kerja Employee Benefits Biaya keamanan Security Costs Biaya Penerangan Lighting Costs Pemel. Bangunan Perusahaan Building Maintenance Pemel. Bangunan Rumah Maintenance Building Houses Pajak Bumi dan Bangunan Land and Building Tax Biaya Dewan Komisaris Board of Commissioners Cost Pemeliharaan Jalan,Jembatan, Maintenance of Roads, Saluran Air Bridges, Waterways Honorarium Honorarium Asuransi Insurance Pemeliharraan Inventaris Kecil Equipment Maintenance Pemeliharaan Mesin dan Maintenance Machines Instalasi and Installations Penyusutan Aset Tetap Kantor Direksi Depreciation of Head Office Biaya Konsultan Consultant Costs Biaya Persediaan air Cost of Water Supply Beban Operasional Asosiasi Beban Operasional Asosiasi 323.086.682 1.025.062.466 1.115.064.768 703.288.947 2.869.706.884 222.372.691.586 Jumlah Beban Umum dan Administrasi Total of General anda Administrative Expense 772.451.194 742.550.577 248.151.553.015 7.628.340.842 5.245.082.165 3.477.820.789 2.734.650.038 1.915.812.690 1.845.949.638 1.572.551.078 1.413.774.023 2.338.534.563 19.537.106.322 15.502.732.975 Jumlah Beban Penjualan 8.920.532.747 Total of Sales Expenses 11.443.230.778 2010 2009 Rincian beban umum dan administrasi sebagai berikut : 2.004.998.421 1.809.421.954 1.411.356.511 1.060.023.698 14.053.980.275 8.764.875.456 5.409.954.166 3.111.838.244 3.095.650.321 46.900.000.000 50.778.910.299 20.611.652.482 18.923.081.951 2.346.347.753 2.512.185.662 55.909.191.855 57.415.364.050 25.534.340.667 27.175.985.696 13.028.254.877 13.084.615.271 - 694.377 170.949.091 54.906.548 1.393.747.348 Rincian beban penjualan sebagai berikut lanjutan : The details of sales expenses are as follows continued: 49.145.100 10.523.390 46.243.515 1.724.948.755 Sub Total Sub Jumlah 2.092.711.585 3.625.318 28.514.825 24.818.648.351 2010 2009 1.392.486.734 Details of general and administrative expenses are as follows: GENERAL AND ADMINISTRATIVE EXPENSES BEBAN UMUM DAN ADMINISTRASI 157.468.458 282.192.360 172.453.712 - 54.709.564 95 PT PERKEBUNAN NUSANTARA XII PERSERO PT PERKEBUNAN NUSANTARA XII PERSERO CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS Untuk Tahun yang Berakhir Tanggal 31 Desember 2010 For the Year Ended December 31, 2010 Dengan Perbandingan Angka untuk Tahun yang Berakhir Tanggal 31 Desember 2009 Expressed in Rupiah, Unless Otherwise Stated With Comparative Balance for the Year Ended December 31, 2009 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain

34. PENDAPATAN BEBAN NON USAHA

34. NON OPERATING INCOME EXPENSE

a. Pendapatan Non Usaha a. Non-Operating Income b. Beban Non Usaha b. Non Operating Expenses

a. Pendapatan Non Usaha terdiri dari :

b. Non Operating Income Expense consists of:

Pendapatan Bunga : Interest Income: Jasa Giro Deposit Services Laba Rugi Selisih Kurs: Foreign Exchange Gains Loss: Keuntungan Gains Pendapatan Lain-lain : Other Incomes: Pendapatan Mess Aula Revenue Mess Auditorium Pendapatan Penjualan Aktiva Revenue from Sale of Assets Lelang Auction Pendapatan penjualan Revenue from sales of barang bekas scraps Pendapatan sewa kendaraan Rental income vehicles Pendapatan penjualan Revenue from sale of dokumen tender tender documents Pendapatan denda klaim Revenue of Penalty claims Selisih lebih stock opname Excess inventory taking barang dan kas of Inventories and cash Selisih lebih pencadangan excess of cost of biaya tahun lalu last years reserves Pendapatan bunga deposito Interest income Pendapatan Bahan Baku Revenue of Downstream Industri Hilir Raw Materials Lain-lain Others

b. Beban Non Usaha terdiri dari :

b. Non Operating Expenses consist of:

Beban Bunga Interest Expense Bunga Kredit Investasi : - Bank Ekspor Indonesia Bank Export Indonesia - - Bank Mandiri Bank Mandiri - Bunga Kredit Modal Kerja : Working Capital Loan Interest: - Bank Ekspor Indonesia Bank Export Indonesia - - Bank Mandiri Bank Mandiri - - BRI BRI - Interest Investment Loan: Sub Jumlah Bunga Kredit Investasi 13.474.552.192 Sub Total Interest Investment Loans Sub Jumlah Jumlah Pendapatan Non Usaha Sub Jumlah Bunga Kredit Modal Kerja 12.051.031.249 1.423.520.943 4.941.736.110 1.160.888.888 7.797.723.678 6.511.138.408 19.809.034.723 32.313.214 21.272.275.870 Sub Total Working Capital Loan Interest Total Interest Expense Jumlah Beban Bunga 62.406.807.213 22.250.251.835 127.495.578.200 105.245.326.365 15.405.505.155 420.286.611 17.160.421.891 320.512.496 255.750.000 18.905.451 600.000 - - Total Non Operating Incomes 31.217.142 1.634.359 7.491.922 3.074.205 3.237.193.730 16.613.093.994 18.443.952.744 4.669.543.330 22.250.251.832 18.443.952.744 80.850.759.957 19.841.347.937 10.026.784.701 2.307.547 88.808.250 44.337.564 Sub Total 29.868.132.638 681.532.208 2.834.114.085 2010 2009 67.647.796 725.516.229 291.945.592 635.635.797 1.695.098.680 250.000 378.486.242 Pendapatan Beban Non Usaha terdiri dari : 2010 2009 17.988.439 39.775.000 1.538.913.158 Non Operating Income Expense consists of: 96