LIABILITAS IMBALAN PASCA KERJA

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 540 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Figures in tables are expressed in millions of Rupiah, unless otherwise stated

21. BEBAN OPERASI

21. OPERATING EXPENSES a. Beban penjualan

a. Selling expenses 2013

2012 Promosi dan iklan 1,373,161 787,894 Advertising and promotion Kompensasi karyawan 384,314 217,314 Employee compensation Sewa 78,469 62,160 Rental Pengiriman 61,285 52,265 Delivery Provisi dan penghapusan persediaan 45,430 64,181 Inventory provision and write-off Penelitian dan pengembangan 31,040 39,142 Research and development Perjalanan dan akomodasi 30,743 22,264 Travel and accommodation Transportasi 22,541 14,813 Transportation Perbaikan dan pemeliharaan 18,901 64,413 Repairs and maintenance Jasa profesional 17,195 13,770 Professional fees Honorarium 10,067 9,711 Honorarium Kantor dan administrasi 8,255 9,775 Office and administration Rokok untuk pegawai 6,824 3,659 Cigarettes for employees Pelatihan dan pengembangan 5,416 7,950 Training and development Listrik, air dan telepon 5,060 3,941 Electricity, water and telephone Lainnya masing-masing dibawah Rp 3.000 19,361 10,505 Others each below Rp 3,000 2,118,062 1,383,757 b. Beban umum dan administrasi b. General and administrative expenses 2013 2012 Kompensasi karyawan 290,420 242,745 Employee compensation Jasa technical and advisory 70,344 77,881 Technical and advisory fees Pemeliharaan sistem informasi 62,887 28,217 Information system maintenance Penyusutan 37,619 34,205 Depreciation Provisi dan penghapusan persediaan 19,355 - Inventory provision and write-off Employee-related recharges 17,375 35,856 Employee-related recharges Pelatihan dan pengembangan 15,730 8,271 Training and development Asuransi 15,010 15,663 Insurance Listrik, air dan telepon 14,449 14,075 Electricity, water and telephone Perjalanan dan akomodasi 12,069 8,720 Travel and accommodation Perbaikan dan pemeliharaan 9,610 11,241 Repairs and maintenance Jasa profesional 9,085 11,199 Professional fees Sumbangan dan perjamuan 8,899 4,080 Donation and entertainment Biaya admin bank 8,743 2,213 Bank charges Penurunan nilai aset tetap 7,397 390 Impairment of fixed assets Sewa 7,011 6,469 Rental Honorarium 5,260 5,801 Honorarium Perijinan dan pajak 4,032 4,588 Tax and licenses Pengiriman 2,514 4,394 Delivery Kantor dan administrasi 514 12,982 Office and administration Lain-lain masing-masing dibawah Rp 3.000 8,432 8,252 Others each below Rp 3,000 626,755 537,242