BEBAN POKOK PENJUALAN lanjutan COST OF SALES continued BEBAN USAHA OPERATING EXPENSES

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2013 dan 31 Desember 2012 dan Periode Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2013 and December 31, 2012 and Six Months Periods Ended June 30, 2013 and 2012 Expressed in thousands of Rupiah, unless otherwise stated 79 25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF SALES continued 2013 2012 Pembelian CPO dan PK - pihak ketiga 6.332.280 2.048.989 CPO and PK purchase - third parties Pemakaian inti sawit untuk produksi PK - 5.413.725 PK consumed for production PK products Barang jadi Finished goods Saldo awal minyak sawit mentah Beginning balance of dan inti sawit 226.487.102 207.854.958 CPO and PK Saldo akhir minyak sawit mentah Ending balance of dan inti sawit 63.053.017 124.376.523 CPO and PK Beban pokok penjualan - minyak Cost of sales - sawit mentah dan inti sawit 775.683.077 973.937.883 CPO and PK FFB consumed for production - Pemakaian TBS untuk produksi - kecambah 3.383.332 2.630.814 germinated seeds Beban pokok produksi kecambah 5.232.909 4.866.470 Manufacturing cost of germinated seeds Beginning balance of germinated Saldo awal kecambah 14.331.088 5.259.783 seeds Ending balance of germinated Saldo akhir kecambah 17.426.741 6.363.009 seeds Beban pokok penjualan - kecambah 5.520.588 6.394.058 Cost of sales - germinated seeds Beban pokok penjualan - lainnya 18.922.136 15.251.165 Cost of sales - others Total beban pokok penjualan 830.884.550 995.583.106 Total cost of sales Tidak ada pembelian dari satu pemasok yang melebihi 10 dari total penjualan konsolidasian selama periode 2013 dan 2012. There were no purchases from one supplier which exceeds 10 of total consolidated sales during 2013 and 2012. Tidak ada pembelian dari pihak berelasi selama periode 2013 dan 2012. There were no purchase transactions with related parties during 2013 and 2012. 26. BEBAN USAHA 26. OPERATING EXPENSES Beban usaha terdiri dari beban penjualan dan pemasaran dan beban umum dan administrasi konsolidasian untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2013 dan 2012. Operating expenses consist of consolidated selling and marketing expenses and general and administrative expenses for six months periods ended June 30, 2013 and 2012. 2013 2012 Beban penjualan dan pemasaran Selling and marketing expenses Pajak ekspor 10.049.082 28.527.524 Export tax Lain-lain 30.172.725 18.187.054 Others Sub-total 40.221.807 46.714.578 Sub-total are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2013 dan 31 Desember 2012 dan Periode Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2013 and December 31, 2012 and Six Months Periods Ended June 30, 2013 and 2012 Expressed in thousands of Rupiah, unless otherwise stated 80 26. BEBAN USAHA lanjutan 26. OPERATING EXPENSES continued