PENJUALAN SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 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 September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended September 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 September 2016 adalah US101.015.693, total liabilitas adalah AS36.871.965, total ekuitas adalah AS64.143.728 dan total penjualan sebesar AS144.463.143 untuk periode sembilan bulan yang berakhir 30 September 2016. ABN has material non-controlling interest of 49. As at September 30, 2016, before intercompany eliminations, ABN has total assets of US101,015,693, total liabilities of US36,871,965, total equity of US64,143,728 and total revenues of US144,463,143 for nine months period ended September 30, 2016. 29. PENJUALAN 29. SALES 2016 2015 sembilan bulan sembilan bulan nine months nine months Pihak ketiga Third parties Luar negeri 183.469.476 268.052.356 Export Lokal 8.621.657 499.760 Local Total 192.091.133 268.552.116 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 sembilan bulan sembilan bulan nine months nine months Total: Total: Avra Commodities Pte., Ltd 31.178.539 7.238.443 Avra Commodities Pte., Ltd Glencore International AG 20.855.669 44.449.868 Glencore International AG TNB Fuel Services 15.667.299 36.186.663 TNB Fuel Services Vitol Asia Pte., Ltd - 31.659.047 Vitol Asia Pte., Ltd Sub-total 67.701.507 119.534.021 Sub-total Persentase: Percentage: Avra Commodities Pte., Ltd 16 3 Avra Commodities Pte., Ltd Glencore International AG 11 17 Glencore International AG TNB Fuel Services 8 14 TNB Fuel Services Vitol Asia Pte., Ltd - 12 Vitol Asia Pte., Ltd Persentase terhadap Percentage from the total penjualan 35 47 total sales PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 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 September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended September 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 sembilan bulan sembilan bulan nine months nine months Biaya produksi: Production costs: Pengupasan tanah 103.003.483 132.219.463 Overburden removal Pengangkutan dan penambangan batubara 7.074.604 9.365.338 Coal extraction and coal hauling Bahan bakar 2.972.692 8.834.742 Fuel Amortisasi aset Amortization of mine pertambangan Catatan 12 2.580.376 4.344.131 properties Note 12 Gaji, upah dan Salaries, wages and tunjangan karyawan 3.266.397 4.156.557 employee allowance Penyusutan Catatan 10 3.869.070 3.729.495 Depreciation Note 10 Perawatan dan pemeliharaan 3.056.991 2.858.590 Repairs and maintenances Sewa mesin, peralatan Machineries, equipment and dan kendaraan 1.790.733 2.498.122 vehicle rental Rise and fall 621.748 Rise and fall Pengelolaan dan reklamasi Environmental and lingkungan hidup dan penutupan reclamation costs and mine tambang 450.132 207.933 closure Lain-lain 2.749.653 2.991.943 Others Total biaya produksi 130.814.131 171.828.062 Total production cost Royalti Catatan 42a 9.937.312 13.828.766 Royalty Note 42a Pengangkutan dan crane 10.492.822 12.129.987 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 8.243.220 7.329.940 End of period Barang jadi: Finished Goods: Batubara industri Industrial Coal Awal periode 14.509.144 31.852.485 Beginning of period Akhir periode 8.380.376 14.398.728 End of period Beban pokok penjualan 155.279.982 217.020.848 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 sembilan bulan sembilan bulan nine months nine months PT Cipta Kridatama 94.492.931 46.696.562 PT Cipta Kridatama PT Petrosea Tbk - 48.381.302 PT Petrosea Tbk Total 94.492.931 95.077.864 Total PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 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 September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended September 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