BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES BEBAN PENDAPATAN LAIN-LAIN-NETO OTHER EXPENSES INCOME-NET

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2016 tidak diaudit dan 2015 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended September 30, 2016 unaudited and 2015 unaudited Expressed in United States Dollar, unless otherwise stated 95 31. BEBAN UMUM DAN ADMINISTRASI 31. GENERAL AND ADMINISTRATIVE EXPENSES 2016 2015 sembilan bulan sembilan bulan nine months nine months Gaji, upah, bonus dan Salaries, wages, bonuses, kesejahteraan karyawan 7.494.403 8.435.226 and employee benefits Program tanggung jawab sosial Corporate social responsibility dan lingkungan perusahaan 3.294.381 3.656.890 and environment program Perlengkapan dan peralatan kantor 1.076.047 842.401 Office supplies and utilities Penyusutan Catatan 10 629.198 836.194 Depreciation Note 10 Sewa kantor dan kendaraan 745.786 775.739 Office and vehicle rent Jasa profesional 581.934 581.236 Professional fees Perjalanan dinas 406.527 457.393 Business travel Pajak Bumi dan Bangunan 206.885 362.688 Land and building tax Biaya pajak 683.605 321.103 Tax expenses Representasi dan jamuan 201.224 146.369 Representation and entertainment Lain-lain 1.086.379 1.404.963 Others Total beban umum Total general and adminsitrative dan administrasi 16.406.369 17.820.202 expenses 32. BEBAN PENJUALAN DAN PEMASARAN 32. SELLING AND MARKETING EXPENSES 2016 2015 sembilan bulan sembilan bulan nine months nine months Komisi 306.471 471.900 Commission Lain-lain 223.669 128.056 Others Total beban penjualan Total selling dan pemasaran 530.140 599.956 and marketing expenses 33. BEBAN PENDAPATAN LAIN-LAIN-NETO 33. OTHER EXPENSES INCOME-NET 2016 2015 sembilan bulan sembilan bulan nine months nine months Beban pendapatan lain-lain 1.008.004 622.864 Other expenses income Total 1.008.004 622.864 Total PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2016 tidak diaudit dan 2015 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended September 30, 2016 unaudited and 2015 unaudited Expressed in United States Dollar, unless otherwise stated 96 34. INSTRUMEN DERIVATIF 34. DERIVATIVE INSTRUMENTS