BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 September 2012 dan
31 Desember 2011 dan Sembilan bulan yang berakhir pada tanggal-tanggal
30 September 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED
September 30, 2012 and December 31, 2011 and
Nine months ended September 30, 2012 and 2011
Expressed in United States Dollar, unless otherwise stated
68
29. BEBAN POKOK PENJUALAN 29. COST OF GOODS SOLD
2012 2011
sembilan bulan sembilan bulan nine months nine months
Biaya produksi: Production costs:
Pengupasan tanah 178.396.675
139.084.034 Overburden removal
Pengangkutan dan penambangan batubara
9.828.260 7.877.144
Coal extraction and coal hauling Sewa mesin, peralatan
Machineries, equipment and dan kendaraan
2.290.105 3.679.567
vehicle rental Bahan bakar
3.493.448 3.484.184
Fuel Pemindahan lumpur
2.644.567 577.511
Mud removal Gaji, upah dan tunjangan karyawan
2.613.764 1.934.471
Salaries, wages and allowance Penyusutan Catatan 10
2.321.726 2.529.490
Depreciation Note 10 Perawatan dan pemeliharaan
1.708.266 1.932.441
Repairs and maintenances Pengelolaan dan reklamasi
Environmental and lingkungan hidup dan penutupan
reclamation costs and mine tambang Catatan 21
1.349.051 925.943
closure Note 21 Amortisasi biaya eksplorasi
Amortization of deferred dan pengembangan
exploration and development tangguhan Catatan 12
1.253.523 1.496.872
expenditures Note 12 Lain-lain
11.681.603 9.699.766
Others Total biaya produksi
217.580.988 173.221.423
Total production costs Pembelian batubara
10.213.626 11.379.139
Coal purchased Pengangkutan dan crane
16.312.889 13.450.913
Barging and crane Royalti Catatan 39f
15.797.718 21.284.992
Royalty Note 39f Barang dalam proses:
Work-in-proces: Batubara baku
Raw coal Awal tahun
14.113.129 2.785.872
Beginning of year Akhir tahun
19.456.595 14.565.196
End of year Barang jadi:
Finished goods: Batubara industri
Industrial coal Awal tahun
4.227.884 167.842
Beginning of year Akhir tahun
21.812.741 5.123.259
End of year
Beban pokok penjualan 236.976.898
202.601.726 Cost of goods sold
30. BEBAN UMUM DAN ADMINISTRASI 30. GENERAL AND ADMINISTRATIVE EXPENSES
2012 2011
sembilan bulan sembilan bulan nine months nine months
Gaji, upah, bonus dan Salaries, wages, bonuses,
kesejahteraan karyawan 7.513.061
9.377.114 and employee benefits
Biaya pengembangan masyarakat 4.389.287
356.865 Community development expenses
Jasa profesional 2.527.683
1.076.816 Professional fee
Beban pajak 2.248.241
19.489 Tax expense
Perjalanan dinas 1.108.833
749.554 Travel expenses
Penyusutan 687.980
432.720 Depreciation
Biaya sewa 604.541
332.667 Rents
Biaya administrative kantor 556.737
400.629 Office expenses
Biaya representasi 457.187
1.836.356 Representation expenses
Sumbangan 403.473
2.422.406 Donation
Biaya komunikasi 155.226
79.204 Communication expenseses
Biaya pelatihan 151.512
138.163 Training expenses
Biaya asuransi 129.295
197.421 Insurance expenses
Lain-lain 644.020
459.079 Others
Total beban umum Total general and adminsitrative
dan administrasi 21.577.076
17.878.483 expenses
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 September 2012 dan
31 Desember 2011 dan Sembilan bulan yang berakhir pada tanggal-tanggal
30 September 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED
September 30, 2012 and December 31, 2011 and
Nine months ended September 30, 2012 and 2011
Expressed in United States Dollar, unless otherwise stated
69
31. BEBAN PENJUALAN DAN PEMASARAN 31. SELLING AND MARKETING EXPENSES
2012 2011
sembilan bulan sembilan bulan nine months nine months
Pengapalan 4.553.189
6.222.992 Shipping
Komisi 517.741
283.114 Commission
Pemasaran 500.552
510.879 Marketing
Konsultan Catatan 33b 45.140
2.113.402 Consultant Note 33b
Lain-lain 138.119
78.323 Others
Total beban penjualan dan pemasaran 5.754.741
9.208.710 Total selling and marketing expenses
32. INSTRUMEN DERIVATIF 32. DERIVATIVE INSTRUMENTS