APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTION OF INCOME

PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 564 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 26. BEBAN POKOK PENDAPATAN

26. COST OF REVENUES

Rincian beban pokok pendapatan The details of cost of revenue 2016 2015 Beban produksi: Production cost: Bahan baku dan penolong 8,461,185 9,998,241 Raw materials and supports Biaya tenaga kerja 940,890 759,147 Labor cost Penyusutan Catatan 12 885,534 502,708 Depreciation Note 12 Overhead lainnya 369,725 1,386,460 Other overhead Jasa 274,522 273,038 Services Pemeliharaan 112,092 126,495 Maintenance Subjumlah 11,043,948 13,046,089 Subtotal Pembelian barang jadi 44,017 34,016 Purchase of finished goods Finished goods at the Persediaan barang jadi awal tahun 2,313,736 1,158,622 beginning of the year Finished goods at the Persediaan barang jadi akhir tahun 1,426,964 2,313,736 end of the year Jumlah 11,974,737 11,924,991 Total 27. BEBAN PENJUALAN 27. SELLING EXPENSES 2016 2015 Bongkar muat 427,330 291,159 Handling Sewa 133,727 10,354 Rental Gaji, upah, dan kesejahteraan Salaries, wages and employees karyawan 127,914 84,011 welfare Asuransi 24,415 - Insurance Perjalanan dinas 15,201 22,598 Business travelling Penyusutan Catatan 12 9,923 8,418 Depreciation Note 12 Pemeliharaan 9,391 3,598 Maintenance Pameran dan promosi 6,508 18,831 Exhibition and promotion Lain-lain 24,506 30,793 Others Jumlah 778,915 469,762 Total 28. BEBAN UMUM DAN ADMINISTRASI 28. GENERAL AND ADMINISTRATIVE EXPENSES 2016 2015 Gaji, upah, dan kesejahteraan Salaries, wages and employees karyawan 388,539 522,638 welfare Jasa 86,475 119,823 Services Penyusutan Catatan 12 79,292 91,520 Depreciation Note 12 Pajak dan kontribusi 75,889 22,879 Taxes and contributions Sewa 49,916 103,423 Rental Pembinaan wilayah 48,694 16,270 Enviromental development Pemeliharaan dan perbaikan 39,008 38,907 Repairs and maintenance Perjalanan dinas 15,576 15,208 Business travelling Pendidikan dan pelatihan 10,804 31,420 Training and education Penelitian dan peyuluhan 5,212 19,710 Research and conseling Lain-lain 192,800 115,075 Others Jumlah 992,205 1,096,873 Total