BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES PENDAPATAN BEBAN LAIN-LAIN-NETO OTHER INCOME EXPENSES-NET

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2015 dan 2014 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2015 unaudited and December 31, 2014 audited And Six Months Period ended June 30, 2015 and 2014 Expressed in United States Dollar, unless otherwise stated 89 31. BEBAN UMUM DAN ADMINISTRASI 31. GENERAL AND ADMINISTRATIVE EXPENSES 2015 2014 enam bulan enam bulan six months six months Gaji, upah, bonus dan Salaries, wages, bonuses, kesejahteraan karyawan 5.880.345 5.350.808 and employee benefits Program tanggung jawab sosial Corporate social responsibility dan lingkungan perusahaan 2.473.433 3.002.198 and environment program Perlengkapan dan peralatan kantor 852.758 658.579 Office supplies and utilities Penyusutan Catatan 10 567.270 599.791 Depreciation Note 10 Sewa kantor dan kendaraan 544.499 594.688 Office and vehicle rent Perjalanan dinas 384.461 464.568 Business travel Biaya pajak 322.807 865.660 Tax expenses Jasa profesional 235.139 291.872 Professional fees Pajak Bumi dan Bangunan 97.978 - Land and building tax Representasi dan jamuan 84.107 205.530 Representation and entertainment Lain-lain 756.131 1.169.116 Others Total beban umum Total general and adminsitrative dan administrasi 12.198.928 13.202.810 expenses 32. BEBAN PENJUALAN DAN PEMASARAN 32. SELLING AND MARKETING EXPENSES 2015 2014 enam bulan enam bulan six months six months Komisi 372.206 - Commission Lain-lain 44.289 155.902 Others Total beban penjualan Total selling dan pemasaran 416.495 155.902 and marketing expenses

33. PENDAPATAN BEBAN LAIN-LAIN-NETO

33. OTHER INCOME EXPENSES-NET

2015 2014 enam bulan enam bulan six months six months DMO - 136.865 DMO Biaya pendapatan lain-lain 700.923 1.212.368 Other expenses income Total 700.923 1.075.503 Total PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2015 dan 2014 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2015 unaudited and December 31, 2014 audited And Six Months Period ended June 30, 2015 and 2014 Expressed in United States Dollar, unless otherwise stated 90 34. INSTRUMEN DERIVATIF 34. DERIVATIVE INSTRUMENTS