SURPLUS REVALUASI REVALUATION SURPLUS REVENUES

PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 251 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E93 Exhibit E93 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated 26. BEBAN POKOK PENDAPATAN Lanjutan 26. COST OF REVENUES Continued 2 0 1 6 2 0 1 5 Beban Tidak Langsung Indirect Cost Gaji dan kesejahteraan karyawan 98.934.626 95.570.117 Salaries and employee benefits Penyusutan Catatan 11 56.141.824 38.049.108 Depreciation Note 11 Transportasi dan perjalanan dinas 17.687.848 16.512.215 Transportation and business travelling Perbaikan dan pemeliharaan 10.669.327 8.006.146 Repair and maintenance Listrik, air dan telepon 8.681.376 9.907.686 Electricity, water and telephone Perpajakan 7.794.776 6.513.957 Taxation Pengembangan sosial 7.570.034 3.323.675 Social development Representasi dan jamuan 6.035.938 4.522.353 Representation and entertainment Keselamatan, kesehatan dan lingkungan kerja 5.011.883 3.953.232 Safety, healthy and environment Keamanan 4.207.510 6.812.210 Security Operasional kantor 1.943.459 2.406.129 Office operational Asuransi 1.462.843 1.434.397 Insurance Operasional mess 963.005 1.125.384 Mess operational Jasa profesional 601.408 1.988.024 Professional fees Lain-lain 3.061.559 3.362.460 Others J u m l a h 230.767.416 203.487.093 T o t a l Pada tahun 2016 dan 2015, tidak terdapat pembelian kepada pemasok yang melebihi 10 dari jumlah pembelian. In 2016 and 2015, there was no purchase to suppliers that exceed 10 of the total purchase. 27. BEBAN USAHA 27. OPERATING EXPENSES 2 0 1 6 2 0 1 5 Beban Penjualan Selling Expenses Transportasi dan pengiriman 19.564.575 30.234.642 Transportation and delivery Beban penjualan lainnya 426.858 150.539 Other selling expenses Jumlah Beban Penjualan 19.991.433 30.385.181 Total Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji dan kesejahteraan karyawan 67.256.058 40.819.244 Salaries and employee benefits Jasa profesional 14.443.493 9.309.670 Professional fees Imbalan kerja 9.461.921 14.087.433 Employment benefits Transportasi dan perjalanan dinas 7.252.455 6.720.303 Transportation and business travelling S e w a 6.631.436 5.015.203 Rental Perpajakan 4.971.718 5.730.923 Taxation Penyusutan Catatan 11 3.755.551 3.416.093 Depreciation Note 11 Operasional kantor 2.388.797 2.367.519 Office operational Asuransi 2.020.966 1.421.717 Insurance Representasi dan jamuan 1.800.451 1.661.618 Representation and entertainment Perbaikan dan pemeliharaan 1.433.121 856.612 Repair and maintenance Keamanan 1.074.067 1.020.455 Security Listrik, air dan telepon 951.488 966.793 Electricity, water and telephone Lain-lain 3.755.838 1.585.417 Others Jumlah Beban Umum dan Administrasi 127.197.360 94.979.000 Total General and Administrative Expenses Jumlah Beban Usaha 147.188.793 125.364.181 Total Operating Expenses PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 252 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E94 Exhibit E94 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated 28. PENDAPATAN BEBAN LAIN-LAIN – BERSIH 28. OTHERS INCOME EXPENSES – NET 2 0 1 6 2 0 1 5 Pendapatan Lain-Lain Other Income Selisih Transaksi Perubahan Ekuitas Anak Perusahaan 241.316.525 - Difference in Equity Change Transaction Laba atas penjualan investasi - Bersih 25.585.782 - Gain on sale of investment - Net Laba selisih kurs - Bersih 13.169.705 - Gain on foreign exchange - Net Pendapatan bunga 8.221.475 1.108.004 Interest income Laba atas penjualan aset tetap 678.500 68.678 Gain on sale of property, plant and equipment Laba atas nilai wajar transaksi derivatif - 14.514.183 Gain on fair value of derivative transactions Lain-lain - Bersih 7.309.039 - Others - Net Jumlah Pendapatan Lain-Lain 296.281.026 15.690.865 Total Other Income Beban Lain-Lain Other Expenses Beban bunga pinjaman 214.210.939 174.882.394 Interest expenses of loans Administrasi bank 8.639.077 6.158.374 Bank administration Bunga PSAK No. 50 55 6.845.774 6.019.112 Interest of PSAK No. 50 55 Loss on disposal of property, plant Rugi atas penghapusan aset tetap 1.480.563 6.000.503 and equipment Bunga sewa pembiayaan 1.704.782 2.153.400 Interest of finance leases Rugi selisih kurs - Bersih - 80.484.352 Loss on foreign exchange - Net Allowance for disposal of property, plant Penyisihan atas penghapusan aset tetap - 1.143.076 and equipment Lain-lain - Bersih - 356.285 Others - Net Jumlah Beban Lain-Lain 232.881.135 277.197.496 Total Other Expenses Jumlah Pendapatan Beban Lain-Lain - Bersih 63.399.891 261.506.631 Total Other Income Expenses - Net 29. INFORMASI SEGMEN 29. SEGMENT INFORMATION Segmen Primer Berdasarkan Letak Geografis Primary Segments Based on the Geographical Pendapatan Revenues 2 0 1 6 2 0 1 5 Sumatera 721.888.348 592.200.208 Sumatera Kalimantan 447.889.352 454.336.033 Kalimantan J u m l a h 1.169.777.700 1.046.536.241 T o t a l Laba Usaha Operating Income 2 0 1 6 2 0 1 5 Sumatera 177.335.414 137.854.319 Sumatera Kalimantan 34.316.506 86.924.363 Kalimantan J a w a 22.709.150 21.899.440 J a v a Sulawesi 1.691.928 777.763 Sulawesi J u m l a h 187.250.842 202.101.479 T o t a l