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

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2014 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and for the Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 78 25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF SALES continued Tidak ada pembelian dari satu pemasok yang melebihi 10 dari total penjualan konsolidasian selama periode 2014 dan 2013. There were no purchases from one supplier which exceeds 10 of total consolidated sales during 2014 and 2013. Tidak ada pembelian dari pihak berelasi selama tahun 2014 dan 2013. There were no purchase transactions with related parties during 2014 and 2013. 26. BEBAN USAHA 26. OPERATING EXPENSES Beban usaha terdiri dari beban penjualan dan pemasaran dan beban umum dan administrasi konsolidasian untuk periode 2014 dan 2013. Operating expenses consist of consolidated selling and marketing expenses and general and administrative expenses for period 2014 and 2013. Periode yang berakhir pada tanggal 31 Maret Period ended March 31 2014 2013 Beban penjualan dan pemasaran Selling and marketing expenses Pajak ekspor - 3.619.582 Export tax Lain-lain 14.126.728 19.593.791 Others Total 14.126.728 23.213.373 Total Beban penjualan dan pemasaran - lain-lain terutama merupakan beban pengangkutan, pengiriman, dan pemasaran. Selling and marketing expenses - others mainly represent freight, delivery charges, and marketing expenses. Periode yang berakhir pada tanggal 31 Maret Period ended March 31 2014 2013 Beban umum dan administrasi General and administrative expenses Salaries, wages, and employees’ Gaji, upah, dan beban karyawan 47.174.989 46.819.457 expenses Perjalanan dinas 3.142.456 2.425.744 Traveling and transportation Jasa tenaga ahli 2.826.583 1.287.655 Professional fees Sewa Catatan 30c 2.464.845 1.794.592 Rental Note 30c Penyusutan dan amortisasi 2.390.176 994.037 Depreciation and amortization Asuransi 963.456 819.995 Insurance Komunikasi 912.483 1.206.405 Communication Lisensi, pajak, dan perizinan 659.999 1.749.379 Licenses, taxes, and permits Lain-lain 2.237.262 3.230.088 Others Total 62.772.249 60.327.352 Total are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2014 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and for the Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 79 27. PENDAPATAN OPERASI LAIN 27. OTHER OPERATING INCOME