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