PENJUALAN SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2016 tidak diaudit dan 2015 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2016 unaudited and December 31, 2015 audited And Six Months Period ended June 30, 2016 unaudited and 2015 unaudited Expressed in United States Dollar, unless otherwise stated 93

28. KEPENTINGAN NON-PENGENDALI

LANJUTAN 28. NON-CONTROLLING INTERESTS CONTINUED 31 DesemberDecember 31, ______________ ______________________________________________________________ 2015 Pendapatan komprehensif Saldo lain Bagian atas Bagian atas Saldo 1 Jan. 2015 Other labarugi neto dividen 31 Des. 2015 Balance Akuisisi comprehensive Share in net Share in Balance Jan. 1, 2015 Acquisition income profitloss dividend Dec. 31, 2015 ABN 31.473.297 - 1.252.024 14.673.218 13.230.000 34.168.539 ABN TBE 694 - - 203 10 887 TBE TMU 28.170 - - 14 - 28.184 TMU PKU 453.638 - 70.656 305.350 - 688.332 PKU Total 31.048.523 - 1.322.680 14.368.085 13.230.010 33.509.278 Total ABN memiliki kepentingan non-pengendali material sebesar 49. Sebelum eliminasi antar perusahaan, total aset ABN pada tanggal 30 Juni 2016 adalah US102.076.604, total liabilitas adalah AS33.199.945, total ekuitas adalah AS68.876.659 dan total penjualan sebesar AS106.842.757 untuk periode enam bulan yang berakhir 30 Juni 2016. ABN has material non-controlling interest of 49. As at June 30, 2016, before intercompany eliminations, ABN has total assets of US102,076,604, total liabilities of US33,199,945, total equity of US68,876,659 and total revenues of US106,842,757 for six months period ended June 30, 2016. 29. PENJUALAN 29. SALES 2016 2015 enam bulan enam bulan six months six months Pihak ketiga Third parties Luar negeri 132.603.428 190.409.050 Export Lokal 6.048.516 372.657 Local Pihak berelasi Related parties Lokal 356.068 - Local Total 139.008.012 190.781.707 Total Rincian pelanggan dengan nilai penjualan melebihi 10 dari total penjualan adalah sebagai berikut: The details of customers with sales of more than 10 from the total sales are as follows: 2016 2015 enam bulan enam bulan six months six months Total: Total: Avra Commodities Pte., Ltd 20.604.483 7.238.443 Avra Commodities Pte., Ltd Glencore International AG 12.574.107 28.677.651 Glencore International AG Vitol Asia Pte., Ltd - 31.659.047 Vitol Asia Pte., Ltd Sub-total 33.178.590 67.575.141 Sub-total Persentase: Percentage: Avra Commodities Pte., Ltd 15 4 Avra Commodities Pte., Ltd Glencore International AG 9 15 Glencore International AG Vitol Asia Pte., Ltd - 17 Vitol Asia Pte., Ltd Persentase terhadap Percentage from the total penjualan 24 36 total sales PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2016 tidak diaudit dan 2015 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2016 unaudited and December 31, 2015 audited And Six Months Period ended June 30, 2016 unaudited and 2015 unaudited Expressed in United States Dollar, unless otherwise stated 94 30. BEBAN POKOK PENJUALAN 30. COST OF GOODS SOLD 2016 2015 enam bulan enam bulan six months six months Biaya produksi: Production costs: Pengupasan tanah 67.834.487 90.314.139 Overburden removal Pengangkutan dan penambangan batubara 4.816.245 7.086.432 Coal extraction and coal hauling Bahan bakar 2.261.812 2.536.122 Fuel Amortisasi aset Amortization of mine pertambangan Catatan 12 1.774.521 3.323.327 properties Note 12 Gaji, upah dan Salaries, wages and tunjangan karyawan 2.231.538 3.181.312 employee allowance Penyusutan Catatan 10 2.532.068 2.482.892 Depreciation Note 10 Perawatan dan pemeliharaan 1.971.024 1.962.560 Repairs and maintenances Sewa mesin, peralatan Machineries, equipment and dan kendaraan 1.183.280 1.738.101 vehicle rental Rise and fall 621.528 Rise and fall Pengelolaan dan reklamasi Environmental and lingkungan hidup dan penutupan reclamation costs and mine tambang 293.541 133.757 closure Lain-lain 1.478.631 1.781.676 Others Total biaya produksi 86.377.147 115.161.846 Total production cost Royalti Catatan 42a 7.090.670 9.520.931 Royalty Note 42a Pengangkutan dan crane 7.765.695 8.802.698 Barging and crane Barang dalam proses: Work- in- process: Batubara baku Raw Coal Awal periode 6.150.169 9.110.216 Beginning of period Akhir periode 2.886.590 5.563.891 End of period Barang jadi: Finished Goods: Batubara industri Industrial Coal Awal periode 14.509.144 31.852.485 Beginning of period Akhir periode 8.147.664 14.171.153 End of period Beban pokok penjualan 110.858.571 154.713.132 Cost of goods sold Pembelian barang dan jasa dari pihak ketiga yang nilainya secara individual melebihi 10 dari total penjualan adalah sebagai berikut: Purchases of materials and services from third parties which individually exceed 10 of total sales are as follows: 2016 2015 enam bulan enam bulan six months six months PT Cipta Kridatama 59.923.888 17.171.352 PT Cipta Kridatama PT Petrosea Tbk - 46.575.230 PT Petrosea Tbk Total 59.923.888 63.746.582 Total PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2016 tidak diaudit dan 2015 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2016 unaudited and December 31, 2015 audited And Six Months Period ended June 30, 2016 unaudited and 2015 unaudited Expressed in United States Dollar, unless otherwise stated 95 31. BEBAN UMUM DAN ADMINISTRASI 31. GENERAL AND ADMINISTRATIVE EXPENSES