BEBAN POKOK PENJUALAN lanjutan COST OF SALES continued BEBAN USAHA OPERATING EXPENSES

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Maret 2013 dan 31 Desember 2012 dan Periode Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS March 31, 2013 and December 31, 2012 and Three Months Periods Ended March 31, 2013 and 2012 Expressed in thousands of Rupiah, unless otherwise stated 78 25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF SALES continued 2013 2012 Pembelian CPO dan PK - pihak ketiga - 2.253.888 CPO and PK purchase - third parties Barang jadi Finished goods Saldo awal minyak sawit mentah Beginning balance of dan inti sawit 226.487.102 207.854.958 CPO and PK Saldo akhir minyak sawit mentah Ending balance of dan inti sawit 120.007.815 101.481.779 CPO and PK Beban pokok penjualan - minyak Cost of sales - sawit mentah dan inti sawit 437.318.335 485.618.494 CPO and PK FFB consumed for production - Pemakaian TBS untuk produksi - kecambah 1.613.216 3.555.009 germinated seeds Beban pokok produksi kecambah 1.631.001 1.637.050 Manufacturing cost of germinated seeds Beginning balance of germinated Saldo awal kecambah 14.331.088 5.259.783 seeds Ending balance of germinated Saldo akhir kecambah 14.591.911 4.973.356 seeds Beban pokok penjualan - kecambah 2.983.394 5.478.486 Cost of sales - germinated seeds Beban pokok penjualan - lainnya 10.609.235 5.713.458 Cost of sales - others Total beban pokok penjualan 479.767.808 496.810.438 Total cost of sales Tidak ada pembelian dari satu pemasok yang melebihi 10 dari total penjualan konsolidasian selama periode 2013 dan 2012. There were no purchases from one supplier which exceeds 10 of total consolidated sales during 2013 and 2012. Tidak ada pembelian dari pihak berelasi selama periode 2013 dan 2012. There were no purchase transactions with related parties during 2013 and 2012. 26. BEBAN USAHA 26. OPERATING EXPENSES Beban usaha terdiri dari beban penjualan dan pemasaran dan beban umum dan administrasi konsolidasian untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2013 dan 2012. Operating expenses consist of consolidated selling and marketing expenses and general and administrative expenses for three months periods ended March 31, 2013 and 2012. 2013 2012 Beban penjualan dan pemasaran Selling and marketing expenses Pajak ekspor 3.619.582 18.935.573 Export tax Lain-lain 19.593.791 8.286.452 Others Sub-total 23.213.373 27.222.025 Sub-total are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Maret 2013 dan 31 Desember 2012 dan Periode Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS March 31, 2013 and December 31, 2012 and Three Months Periods Ended March 31, 2013 and 2012 Expressed in thousands of Rupiah, unless otherwise stated 79 26. BEBAN USAHA lanjutan 26. OPERATING EXPENSES continued