BEBAN POKOK PENJUALAN COST OF GOODS SOLD

The original financial statements included herein are in the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012, 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012, 2011 and 2010 Expressed in rupiah, unless otherwise stated 25. BEBAN USAHA lanjutan

25. OPERATING EXPENSES continued

2012 2011 2010 Beban Umum dan Administrasi General and Administrative Expenses Gaji dan kesejahteraan karyawan 36.316.497.949 25.414.023.903 17.678.494.135 Salaries and employee benefits Sewa 6.008.607.061 3.953.640.266 1.538.357.256 Rental Perbaikan dan pemeliharan 4.595.462.646 2.818.245.054 1.632.925.589 Repairs and maintenance Jasa profesional 4.417.498.963 4.801.088.252 1.565.996.238 Professional fees Business travel and Perjalanan dinas dan transportasi 2.967.566.941 3.060.224.767 1.195.219.739 transportation Utilitas 2.946.127.254 2.834.965.480 2.067.347.745 Utilities Penyusutan Catatan 8 2.495.968.665 2.661.120.248 1.383.572.114 Depreciation Note 8 Perijinan 1.598.017.787 804.628.891 620.720.919 License Komunikasi 1.077.198.152 861.050.215 737.174.553 Communication Alat tulis kantor 907.002.249 850.869.513 568.600.689 Stationeries Lain-lain masing-masing Others below di bawah Rp500 juta 3.452.880.295 1.689.791.840 575.563.839 Rp500 million each Total Beban Umum dan Total General and Administrasi 66.782.827.962 49.749.648.429 29.563.972.816 Administrative Expenses Total Beban Usaha 370.258.127.976 232.917.644.587 163.333.078.937 Total Operating Expenses 26. PENDAPATAN OPERASI LAINNYA 26. OTHER OPERATING INCOME Rincian akun ini adalah sebagai berikut: The details of this account are as follows: 2012 2011 2010 Penjualan barang usang 13.438.287.772 10.143.298.576 6.750.535.327 Sales of scrap Laba selisih kurs - bersih 75.900.581 - 3.337.717.871 Gain on foreign exchange - net Laba penjualan aset tetap Catatan 8 11.912.384 - 187.980.143 Gain on sale of fixed assets Note 8 Total 13.526.100.737 10.143.298.576 10.276.233.341 Total 27. BEBAN OPERASI LAINNYA 27. OTHER OPERATING EXPENSES Rincian akun ini adalah sebagai berikut: The details of this account are as follows: 2012 2011 2010 Rugi selisih kurs - bersih - 2.995.175.384 - Loss on foreign exchange - net Rugi penjualan aset tetap - 65.862.741 - Loss on sale of fixed assets Lain-lain 277.561.322 341.598.266 310.122.795 Others Total 277.561.322 3.402.636.391 310.122.795 Total 162 The original financial statements included herein are in the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012, 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012, 2011 and 2010 Expressed in rupiah, unless otherwise stated 28. SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI 28. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Dalam kegiatan usahanya, Perusahaan melakukan transaksi dengan pihak-pihak berelasi. Rincian akun dan transaksi yang signifikan dengan pihak- pihak berelasi adalah sebagai berikut: In the normal course of business, the Company entered into certain transactions with related parties. The details of the accounts and the significant transactions entered into with related parties are as follows: JumlahAmount 2012 2011 2010 Pihak-pihak berelasi lainnya Other related parties Piutang usaha Catatan 5 Trade receivables Note 5 PT Lion Superindo 2.723.400.542 1.886.686.454 1.848.684.827 PT Lion Superindo Utang usaha Catatan 13 Trade payables Note 13 PT Indofood Sukses Makmur Tbk 18.964.743.186 16.685.003.700 7.897.018.340 PT Indofood Sukses Makmur Tbk PT Indomarco Adi Prima 618.145.000 1.051.829.311 285.587.500 PT Indomarco Adi Prima Total utang usaha 19.582.888.186 17.736.833.011 8.182.605.840 Total trade payables Entitas dengan pengaruh Entities with significant signifikan terhadap Perusahaan influence over the Company Beban akrual Catatan 16 Accrued expenses Note 16 Shikishima Baking Co.,Ltd. Shikishima Baking Co.,Ltd. 2.711.428.847 2.280.388.198 1.650.117.475 Persentase terhadap total aset atau liabilitas Percentage to total assets or liabilities 2012 2011 2010 Pihak-pihak berelasi lainnya Other related parties Piutang usaha Catatan 5 Trade receivables Note 5 PT Lion Superindo 0,23 0,25 0,33 PT Lion Superindo Utang usaha Catatan 13 Trade payables Note 13 PT Indofood Sukses Makmur Tbk 3,52 7,84 7,00 PT Indofood Sukses Makmur Tbk PT Indomarco Adi Prima 0,11 0,49 0,25 PT Indomarco Adi Prima Total utang usaha 3,64 8,34 7,25 Total trade payables Entitas dengan pengaruh Entities with significant signifikan terhadap Perusahaan influence over the Company Beban akrual Catatan 16 Accrued expenses Note 16 Shikishima Baking Co.,Ltd. 0,50 1,07 1,46 Shikishima Baking Co.,Ltd. 163