LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY

PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 DESEMBER 2013 DAN 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 86 27. PENJUALAN NETO 27. NET SALES Rincian pelanggan dengan nilai penjualan melebihi 10 dari penjualan Kelompok Usaha adalah sebagai berikut: The details of customers with total sales of more than 10 of total sales of the Group are as follows: Persentase terhadap total penjualan T o t a l Percentage to T o t a l total sales PT Wilmar Nabati Indonesia 305.570.658 14,72 PT Wilmar Nabati Indonesia PT Musim Mas 287.607.011 13,85 PT Musim Mas PT Multimas Nabati Asahan - Medan 214.152.030 10,31 PT Multimas Nabati Asahan - Medan Lain-lain masing-masing di bawah 10 1.269.156.370 61,12 Others each below 10 Total 2.076.486.069 100,00 Total 2013 Persentase terhadap total penjualan T o t a l Percentage to T o t a l total sales PT Wilmar Nabati Indonesia 392.171.159 15,78 PT Wilmar Nabati Indonesia PT Musim Mas 376.984.081 15,17 PT Musim Mas Lain-lain masing-masing di bawah 10 1.716.274.647 69,05 Others each below 10 Total 2.485.429.887 100,00 Total 2012 28. BEBAN POKOK PENJUALAN 28. COST OF SALES Rincian beban pokok penjualan sebagai berikut: The details of cost of sales are as follows: 2013 2012 Beban produksi: Production cost: Beban bahan baku 1.396.880.949 1.777.320.973 Raw materials Penyusutan dan amortisasi 142.143.909 147.254.105 Depreciation and amortization Beban pengolahan 86.153.571 145.780.284 Processing cost Gaji, upah dan kesejahteraan karyawan 27.395.127 34.870.492 Salaries, wages and allowances Lain-lain 16.873.093 14.723.184 Others Total beban produksi 1.669.446.649 2.119.949.038 Total production cost Persediaan bahan baku Raw materials Awal 9.579.421 10.548.981 Beginning Akhir 11.116.845 9.579.421 Ending Persediaan dalam proses Work in process Awal 18.288.799 26.186.979 Beginning Akhir 20.552.676 18.288.799 Ending Persediaan produk jadi Finished goods Awal 132.391.300 71.843.458 Beginning Akhir 58.824.248 132.391.300 Ending Pembelian barang jadi dari Purchases of finished goods from pihak ketiga 9.988.134 48.284.380 third parties Total sebelum eliminasi 1.749.200.534 2.116.553.316 Total before elimination Eliminasi 263.601.254 379.789.220 Elimination Total setelah eliminasi 1.485.599.280 1.736.764.096 Total after elimination PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 DESEMBER 2013 DAN 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 87 28. BEBAN POKOK PENJUALAN Lanjutan 28. COST OF GOODS SOLD Continued Total pembelian Kelompok Usaha pada tahun 2013 dan 2012 masing-masing sebesar Rp1,40 triliun dan Rp1,55 triliun. Rincian pemasok yang melebihi 10 dari pembelian Perusahaan dan Entitas Anak sebagai berikut: In 2013 and 2012, total purchases of the Group amounted to Rp1.40 trillion and Rp1.55 trillion, respectively. The details of suppliers with purchases of more than 10 of total purchases of the Company and Subsidiaries were as follows: Persentase terhadap total penjualan Total Percentage to Total total sales PT Agro Mitra Madani – Entitas anak 232.443.384 11,19 PT Agro Mitra Madani – a Subsidiary PT Agrowiyana – Entitas anak 216.558.225 10,43 PT Agrowiyana – a Subsidiary Lain-lain masing-masing di bawah 10 316.476.534 15,24 Others each below 10 Total 765.478.143 36,86 Total 2013 Persentase terhadap total penjualan Total Percentage to Total total sales PT Agro Mitra Madani – Entitas anak 279.718.149 11,25 PT Agro Mitra Madani – a Subsidiary PT Agrowiyana – Entitas anak 243.640.799 9,80 PT Agrowiyana – a Subsidiary Lain-lain masing-masing di bawah 10 880.484.092 35,43 Others each below 10 Total 1.403.843.040 56,48 Total 2012 Dieliminasi Eliminated 29. BEBAN USAHA 29. OPERATING EXPENSES Rincian beban usaha sebagai berikut: The detail of operating expenses were as follows: 2013 2012 Beban Penjualan Selling Expenses Bongkar muat dan pelabuhan 38.685.497 38.140.439 Docking and loading Komisi penjualan dan beban bank 1.199.260 6.440.208 Sales and bank commissions Lain-lain 3.324.903 2.716.692 Others Total Beban Penjualan 43.209.660 47.297.339 Total Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji dan tunjangan lainnya 162.360.321 165.542.645 Salaries and allowances Jasa profesional 31.963.214 14.736.656 Professional fees Penyusutan Catatan 12 27.388.598 59.603.676 Depreciation Note 12 Beban penyisihan imbalan kerja Retirement benefits expense Catatan 23 20.792.210 9.148.243 Note 23 Sewa 16.354.844 11.458.978 Rental Listrik, air dan komunikasi 10.286.782 10.651.941 Electricity, water and communication Transportasi 9.750.800 9.702.555 Transportation Beban akokasi kantor pusat 7.109.223 6.021.831 Allocation from head office Perjalanan dinas 6.822.367 10.405.126 Travelling Keamanan 6.615.456 5.697.539 Security