BEBAN POKOK PENJUALAN COST OF SALES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 99

28. BEBAN POKOK PENJUALAN Lanjutan

28. COST OF SALES Continued

2015 2014 Enam bulan Enam bulan Six months Six months Persediaan bahan baku Raw materials A w a l 7.072.869 11.116.845 Beginning A k h i r 9.453.640 8.648.644 Ending Persediaan dalam proses Work in process A w a l 11.839.707 20.552.676 Beginning A k h i r 11.177.734 11.802.755 Ending Persediaan produk jadi Finished goods A w a l 42.850.428 58.824.249 Beginning A k h i r 50.633.402 66.844.596 Ending Pembelian barang jadi dari Purchases of finished goods from pihak ketiga - 20.029.657 third parties Total sebelum eliminasi 845.615.601 998.962.114 Total before elimination Eliminasi 23.423.431 24.478.020 Elimination Total setelah eliminasi 822.192.170 974.484.094 Total after elimination Untuk periode enam bulan yang berakhir pada 30 Juni 2015 dan 2014, total pembelian Kelompok Usaha masing-masing sebesar Rp474,18 milliar dan Rp431,11 milliar. Rincian pemasok yang melebihi 10 dari pembelian Perusahaan dan Entitas Anak sebagai berikut: For the six-month periods ended June 30, 2015 and 2014, the total purchases of the Group amounted to Rp474.181 billion and Rp431.11 billion, respectively. The details of suppliers with purchases of more than 10 of total purchases of the Company and Subsidiaries are as follows: 2015 2014 Enam bulan Six months Six bulan Six months Persentase Persentase terhadap total terhadap total penjualan penjualan Total Percentage to Total Percentage to Total total sales Total total sales PT Agro Mitra Madani PT Agro Mitra Madani – Entitas anak 126.879.616 11,75 - 0,00 – a Subsidiary Lain-lain masing-masing - Others di bawah 10 347.302.767 32,17 24.478.018 1,79 each below 10 Total 474.182.383 43,92 24.478.018 1,79 Total Dieliminasi Eliminated 29. BEBAN USAHA 29. OPERATING EXPENSES Rincian beban usaha sebagai berikut: The detail of operating expenses were as follows: 2015 2014 Enam bulan Enam bulan Six months Six months Beban Penjualan Selling Expenses Bongkar muat dan pelabuhan 21.994.943 22.268.697 Docking and loading Komisi penjualan dan beban bank 551.772 975.193 Sales and bank commissions Lain-lain 288.503 283.944 Others Total Beban Penjualan 22.835.218 23.527.834 Total Selling Expenses PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 100

29. BEBAN USAHA Lanjutan

29. OPERATING EXPENSES Continued

2015 2014 Enam bulan Enam bulan Six months Six months Beban Umum dan Administrasi General and Administrative Expenses Gaji dan tunjangan lainnya 102.269.935 92.619.901 Salaries and allowances Jasa profesional 19.090.461 8.929.105 Professional fees Penyusutan Catatan 11 14.666.927 14.710.251 Depreciation Note 11 Sewa 11.597.397 9.868.661 Rental Imbalan kerja karyawan Catatan 23 10.182.827 8.586.494 Retirement benefits expense Note 23 Beban kantor 8.688.640 1.750.433 Office expense Transportasi 6.292.103 5.503.904 Transportation Perjalanan dinas 5.140.872 3.328.973 Travelling Listrik, air dan komunikasi 4.891.204 4.730.550 Electricity, water and communication Beban alokasi kantor pusat 2.545.917 4.096.279 Allocation from head office Pajak 2.347.150 1.584.403 Taxes Keamanan 2.152.534 4.491.961 Security Perbaikan dan pemeliharaan 2.085.098 2.123.896 Repairs and maintenance Kontribusi dan donasi 1.918.311 1.439.659 Contribution and donation Beban administrasi lainnya masing- Other administration expenses masing di bawah Rp1 miliar 4.519.005 4.846.414 each below Rp1 billion Sub - total 198.388.381 168.610.884 Sub - total Beban umum yang dikapitalisasi General exepenses capitalized to ke tanaman belum menghasilkan 139.389 26.604 immature plantations Beban Umum dan Administrasi 198.248.992 168.584.280 General and Administrative Expenses Total 221.084.210 192.112.114 Total 30. BEBAN KEUANGAN - NETO 30. FINANCE COSTS – NET Rincian beban bunga dan keuangan sebagai berikut: The details of interest and financial expenses are as follows: 2015 2014 Enam bulan Enam bulan Six months Six months Credit Suisse, Cabang Singapura 246.979.660 207.114.948 Credit Suisse, Singapore Branch Wesel bayar yang dijamin pelunasannya terhubung Guaranteed equity-linked dengan harga saham 41.584.038 37.264.540 redeemable notes Kredit Investasi PT Bank Mandiri Investment Credit PT Bank Mandiri Persero Tbk 40.037.283 34.664.078 Persero Tbk Lain-lain - Neto 33.138.945 9.965.502 Others - Net Total 295.462.036 269.078.064 Total