BEBAN USAHA lanjutan OPERATING EXPENSES continued PENDAPATAN OPERASI LAIN OTHER OPERATING INCOME BEBAN OPERASI LAIN OTHER OPERATING EXPENSES PENDAPATAN DAN BIAYA KEUANGAN FINANCE INCOME AND COSTS SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2013 dan 31 Desember 2012 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2013 and December 31, 2012 and Nine Months Periods Ended September 30, 2013 and 2012 Expressed in thousands of Rupiah, unless otherwise stated 82 26. BEBAN USAHA lanjutan 26. OPERATING EXPENSES continued 2013 2012 Beban umum dan administrasi General and administrative expenses Salaries, wages and employees’ Gaji, upah dan kompensasi karyawan 88.674.174 127.692.880 compensation Perjalanan dinas 8.187.974 9.994.744 Traveling and transportation Jasa tenaga ahli 7.548.125 12.420.925 Professional fees Sewa Catatan 30c 5.362.131 4.824.097 Rental Note 30c Lisensi, pajak dan perizinan 5.286.275 7.740.030 Licenses, taxes and permits Penyusutan dan amortisasi 5.122.071 5.923.054 Depreciation and amortization Komunikasi 3.398.311 2.648.877 Communication Asuransi 2.774.511 2.472.003 Insurance Lain-lain 6.842.821 9.035.925 Others Sub Total 133.196.393 182.752.535 Sub-total Total 184.037.455 258.136.179 Total 27. PENDAPATAN OPERASI LAIN 27. OTHER OPERATING INCOME Pendapatan operasi lainnya terutama merupakan pendapatan atas penjualan bibit kelapa sawit dan lainnya. Other operating income mainly consist of sales of sundry sales of oil palm seedlings and others. 28. BEBAN OPERASI LAIN 28. OTHER OPERATING EXPENSES Beban operasi lainnya terutama merupakan beban untuk pemberian sumbangan kepada Yayasan Putera Sampoerna Catatan 30b dan biaya klaim mutu. Other operating expenses mainly consist of donation to Putera Sampoerna Foundation Note 30b and quality claim. 29. PENDAPATAN DAN BIAYA KEUANGAN 29. FINANCE INCOME AND COSTS Pendapatan keuangan terutama terdiri dari pendapatan bunga atas penempatan rekening koran dan deposito. Finance income mainly consists of interest income from placements of current accounts and deposits. Biaya keuangan terdiri dari beban bunga. Finance costs consist of interest expense.

30. SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI

30. RELATED PARTIES