PENDAPATAN DITERIMA DI MUKA UNEARNED REVENUE

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-Tahun yang Berakhir Pada tanggal 31 Desember 2012 dan 2011 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For The Years Ended December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated 63 30. KEPENTINGAN NON PENGENDALI 30. NON CONTROLLING EXPENSES Rincian total ekuitas yang dapat diatribusikan kepada kepentingan nonpengendali Entitas Anak yang dikonsolidasikan adalah sebagai berikut: The details of total equity attributable to noncontrolling interests of consolidated Subsidiaries are as follows: 2012 2011 PT Retco Prima Energi 272.990 844.701 PT Retco Prima Energi Jumlah 272.990 844.701 Total 31. PENDAPATAN 31. REVENUE Rincian penjualan adalah sebagai berikut : Details of sales are as follows: 2012 2011 Perusahaan: Company: Caustic Soda Liquid 1.157.770.985.548 910.000.177.224 Caustic Soda Liquid Poly Vinyl Chloride 806.761.991.680 611.948.445.280 Poly Vinyl Chloride Hydrochloric Acid 57.944.230.810 57.615.168.466 Hydrochloric Acid Caustic Soda Flake 32.850.334.000 15.749.597.060 Caustic Soda Flake Sodium Hypochlorite 12.048.747.900 10.324.021.500 Sodium Hypochlorite Sulfuric Acid 1.033.763.860 922.807.350 Sulfuric Acid Lain-lain 427.048.750 100.800.000 Others 2.068.837.102.548 1.606.661.016.880 Entitas Anak: Subsidiary: Pemulihan biaya 23.168.361.045 11.787.308.548 Cost recovery Bagian kontraktor atas penjualan minyak 3.341.588.630 4.247.458.357 Contractor’s share on oil sales 26.509.949.675 16.034.766.905 Jumlah 2.095.347.052.223 1.622.695.783.785 Total 32. BEBAN POKOK PENJUALAN 32. COST OF GOODS SOLD Rincian dari beban pokok penjualan sebagai berikut: Details of cost of goods sold are follows: 2012 2011 Perusahaan: Company: Persediaan awal - - Beginning inventory Pembelian 1.980.589.742.033 1.482.046.908.772 Purchase Persediaan akhir 272.642.125 - Ending inventory 1.980.317.099.908 1.482.046.908.772 Entitas Anak: Subsidiaries: Pengeluaran yang terpulihkan 23.295.070.010 19.456.664.702 Recovered expenditures Beban penyusutan Catatan 14 23.460.212 514.785.725 Depreciation expenses Note 14 Pengeluaran yang dapat di pulihkan Recoverable expenditures to pada periode berikutnya 563.884.560 8.184.141.879 be carried forward Jumlah beban pokok penjualan 2.003.071.745.570 1.493.834.217.320 Total cost of goods sold PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-Tahun yang Berakhir Pada tanggal 31 Desember 2012 dan 2011 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For The Years Ended December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated 64 33. BEBAN USAHA 33. OPERATING EXPENSES Rincian beban usaha adalah sebagai berikut : Details of operating expenses are as follows: 2012 2011 Beban Penjualan Selling Expenses Ongkos angkut 67.113.024.520 62.027.188.790 Freight Komisi penjualan 5.519.874.491 3.956.975.710 Sales commission Gaji tunjangan 3.000.080.410 2.239.691.521 Salary benefits Beban penyusutan Catatan 14 608.170.004 236.256.404 Depreciation expenses Note 14 Lain-lain 1.290.786.151 1.053.178.184 Others Jumlah beban penjualan 77.531.935.576 69.513.290.609 Total selling expenses Beban Umum Administrasi General and Administration Expenses Gaji tunjangan 4.176.263.341 4.417.016.212 Salary benefits Biaya professional 782.872.336 631.952.288 Professional fee Penyisihan untuk imbalan kerja Catatan 37 776.944.000 879.511.000 Provision for employee benefit Note 37 Sewa kantor 747.751.938 202.307.905 Rent office Beban Pajak dan perijinan 683.217.181 525.939.012 Tax Expenses Beban penyusutan Catatan 14 240.247.438 164.048.183 Depreciation Note 14 Alokasi biaya kantor pusat Catatan 36 227.917.578 1.424.923.842 Cost allocation of head office Note 36 Lain-lain masing-masing dibawah Rp 150 juta 955.147.321 811.536.397 Others each below Rp 150 million Jumlah beban umum dan Administrasi 8.134.525.977 6.207.387.155 Total general and administration expenses Jumlah beban usaha 85.666.461.553 75.720.677.764 Total operating expenses 34. PAJAK PENGHASILAN 34. INCOME TAX Rekonsiliasi antara rugi konsolidasi komersial sebelum taksiran pajak penghasilan dengan taksiran penghasilan kena pajak untuk periode yang berakhir pada tanggal 31 Desember 2012 dan 2011 adalah sebagai berikut : A reconciliation between consolidated loss before provision for taxes of commercial income and the estimated taxable income for the year ended December 31, 2012 and 2011 is as follows: 2012 2011 Rugi Perusahan dan Entitas Anak sebelum pajak penghasilan 29.208.472.473 5.633.217.897 Company and Subsidiaries loss before Income tax Manfaat pajak tangguhan entitas anak 455.534.034 - Deferred tax assets – subsidiary Hak minoritas 357.004 844.701 Minority interest Rugi Perusahaan sebelum pajak penghasilan 28.752.581.435 5.634.062.598 Company’s loss before income tax Dikurangi porsi perusahaan atas Laba rugi Entitas Anak dan Perusahaan Asosiasi 5.438.098.286 28.277.722.584 Less Company’s share on income losses of Subsidiaries and Associate Company Rugi Perusahaan sebelum pajak penghasilan berdasarkan metode biaya pada investasi 23.314.483.149 33.911.785.182 Company’s loss before income tax at cost method accounting of investment