BEBAN POKOK PENJUALAN COST OF SALES

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2014 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 79 25. BEBAN POKOK PENJUALAN 25. COST OF SALES Beban pokok penjualan konsolidasian untuk periode 2014 dan 2013 adalah sebagai berikut: Consolidated cost of sales for the period ended 2014 and 2013 were as follows: Periode yang berakhir pada tanggal 30 Juni Period ended June 30 2014 2013 Beban pemeliharaan 171.328.440 97.665.789 Upkeep costs Beban panen 81.610.069 58.296.334 Harvesting costs Alokasi beban tidak langsung 92.713.402 70.483.346 Allocation of indirect costs Beban penyusutan dan amortisasi 73.425.851 49.533.036 Depreciation and amortization Beban produksi TBS 419.077.762 275.978.505 FFB production costs Saldo awal TBS 417.961 346.976 Beginning balance of FFB Pembelian TBS - pihak ketiga 560.938.646 299.399.202 FFB purchase - third parties TBS tersedia 980.434.369 575.724.683 FFB available for production Saldo akhir TBS 2.071.187 2.028.538 Ending balance of FFB Pemakaian TBS untuk produksi 978.363.182 573.696.145 FFB consumed for production Pemakaian TBS untuk produksi FFB consumed for production - minyak sawit mentah dan inti sawit 949.335.908 539.554.064 CPO and PK Pemakaian TBS untuk produksi FFB consumed for production - kecambah 6.811.079 3.383.332 germinated seeds Beban pokok penjualan - TBS 22.216.195 30.758.749 Cost of sales - FFB Pemakaian TBS untuk produksi FFB consumed for production minyak sawit mentah dan inti sawit 949.335.908 539.554.064 CPO and PK Beban pengolahan Manufacturing cost Minyak sawit mentah dan inti sawit 36.196.381 30.305.108 CPO and PK Alokasi beban tak langsung Allocation of indirect costs dan beban penyusutan 39.479.497 36.057.540 and depreciation expenses Beban pokok produksi 1.025.011.786 605.916.712 Costs of goods manufactured Pembelian CPO dan PK - pihak ketiga - 6.332.280 CPO and PK purchase - third parties Barang jadi Finished goods Saldo awal minyak sawit mentah Beginning balance of dan inti sawit 112.462.668 226.487.102 CPO and PK Saldo akhir minyak sawit mentah Ending balance of dan inti sawit 184.647.266 63.053.017 CPO and PK Beban pokok penjualan - minyak Cost of sales - sawit mentah dan inti sawit 952.827.188 775.683.077 CPO and PK FFB consumed for production - Pemakaian TBS untuk produksi - kecambah 6.811.079 3.383.332 germinated seeds Beban pokok produksi kecambah 4.840.206 5.232.909 Manufacturing cost of germinated seeds Beginning balance of germinated Saldo awal kecambah 25.353.767 14.331.088 seeds Ending balance of germinated Saldo akhir kecambah 29.910.779 17.426.741 seeds Beban pokok penjualan - kecambah 7.094.273 5.520.588 Cost of sales - germinated seeds Beban pokok penjualan - lainnya 25.504.711 18.922.136 Cost of sales - others Total beban pokok penjualan 1.007.642.367 830.884.550 Total cost of sales are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2014 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 80 25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF SALES continued