BEBAN PENJUALAN SELLING EXPENSES BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES BEBAN OPERASI LAINNYA OTHER OPERATING EXPENSES

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Six Months Period Ended June 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 67 24. BEBAN POKOK PENJUALAN 24. COST OF GOODS SOLD Rincian beban pokok penjualan adalah sebagai berikut: The details of cost of goods sold are as follows: 30 Jun 2013 30 Jun 2012 Jun 30, 2013 Jun 30, 2012 Pemakaian bahan baku 100.964 162.025 Raw materials used Upah buruh langsung 2.280 1.991 Direct labor Beban pabrikasi 94.959 82.438 Factory overhead Total biaya produksi 198.203 246.454 Total manufacturing cost Persediaan barang dalam proses Work-in-process Saldo awal 511.199 258.316 Beginning balance Saldo akhir 503.164 263.676 Ending balance Beban pokok produksi 206.238 241.094 Cost of goods manufactured Persediaan barang jadi Finished goods Saldo awal 204.029 223.615 Beginning balance Pembelian - neto 14.181 40.678 Purchases - net Saldo akhir 157.857 260.757 Ending balance 266.591 244.630 Beban pokok penjualan Cost of salvage seeds and benih afkir dan sampel 23.860 2.318 samples sold Beban pokok penjualan 242.731 242.312 Cost of goods sold Pada tanggal 30 Juni 2013 dan 2012, tidak terdapat transaksi pembelian yang dilakukan terhadap pelanggan dengan total pembelian kumulatif melebihi 10 dari penjualan neto konsolidasian. As of June 30, 2013 and 2012, there were no purchases transactions to any single customer with cumulative purchases exceeding 10 of consolidated net sales. 25. BEBAN PENJUALAN 25. SELLING EXPENSES Rincian beban penjualan adalah sebagai berikut: The details of selling expenses are as follows: 30 Jun 2013 30 Jun 2012 Jun 30, 2013 Jun 30, 2012 Promosi dan insentif penjualan 27.865 30.848 Sales promotion and incentive Gaji dan kesejahteraan karyawan 12.884 13.124 Salaries and employee benefits Pengangkutan dan penanganan persediaan 8.272 11.895 Freight-out and inventory handling Transportasi dan perjalanan dinas 6.062 6.727 Transportation and travelling on duty Penyusutan Catatan 10a 1.190 1.307 Depreciation Note 10a Lain-lain masing-masing di bawah Rp1.000 5.795 6.800 Others below Rp1,000 each Total beban penjualan 62.068 70.701 Total selling expenses The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Six Months Period Ended June 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 68 26. BEBAN UMUM DAN ADMINISTRASI 26. GENERAL AND ADMINISTRATIVE EXPENSES Rincian beban umum dan administrasi adalah sebagai berikut: The details of general and administrative expenses are as follows: 30 Jun 2013 30 Jun 2012 Jun 30, 2013 Jun 30, 2012 Gaji dan kesejahteraan karyawan 9.658 9.318 Salaries and employee benefits Royalti Catatan 32d 6.614 5.868 Royalty Note 32d Transportasi dan perjalanan dinas 2.124 741 Transportation and travelling on duty Jasa tenaga ahli 1.778 1.396 Professional fees Lain-lain masing-masing di bawah Rp1.000 3.652 2.737 Others below Rp1,000 each Total beban umum dan Total general and administrasi 23.826 20.060 administrative expenses 27. BEBAN OPERASI LAINNYA 27. OTHER OPERATING EXPENSES Rincian beban operasi lainnya adalah sebagai berikut: The details of other operating expenses are as follows: 30 Jun 2013 30 Jun 2012 Jun 30, 2013 Jun 30, 2012 Rugi penjualan benih afkir - neto 19.104 13.013 Loss on sale of salvage seeds – net Denda pajak 209 4.379 Tax penalties Rugi selisih kurs dari Loss on foreign exchange from aktivitas operasi - neto 537 2.406 operating activities - net Lain-lain 569 269 Others Total beban operasi lainnya 20.419 20.067 Total other operating expenses 28. PENDAPATAN OPERASI LAINNYA 28. OTHER OPERATING INCOME