MODAL SAHAM SHARE CAPITAL

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 31 DESEMBER 2015 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 31 DECEMBER 2015 FOR THE SIX MONTHS PERIOD ENDED 30 JUNE 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated 19. PENDAPATAN BERSIH 19. NET REVENUE 2016 2015 Enam bulan Enam bulan Six months Six months Pihak ketiga 9,477,623 7,480,001 Third parties Pihak berelasi Related parties lihat Catatan 22 165,623 346,291 see Note 22 Pendapatan bersih 9,643,246 7,826,292 Net revenue Tidak terdapat pendapatan dari pelanggan individual yang melebihi 10 dari jumlah pendapatan bersih. There is no revenue from any individual customer exceeding 10 of total net revenue.

20. BEBAN POKOK PENJUALAN

20. COST OF GOODS SOLD

2016 2015 Enam bulan Enam bulan Six months Six months Excise stamps Pita cukai, termasuk PPN 6,653,754 5,179,007 and related VAT Bahan baku yang digunakan 1,276,727 1,202,393 Raw materials used Beban pabrikasi 244,467 275,807 Factory overheads Royalti 169,392 129,548 Royalty Tenaga kerja langsung 78,080 99,679 Direct labor Jumlah biaya produksi 8,422,420 6,886,434 Total manufacturing cost Barang setengah jadi Semi finished goods - Saldo awal 835,330 987,699 Beginning balance - - Pembelian 1,691 386 Purchases - - Saldo akhir 777,445 796,042 Ending balance - Cost of goods Beban pokok produksi 8,481,996 7,078,477 manufactured Persediaan barang jadi Finished goods - Saldo awal 1,375,270 1,239,562 Beginning balance - - Lain-lain 20,415 52,966 Others - - Saldo akhir 1,151,596 1,157,238 Ending balance - Beban pokok penjualan 8,685,255 7,107,835 Cost of goods sold Kecuali pembelian pita cukai dari kantor Bea dan Cukai, tidak ada pembelian dari pemasok individu yang melebihi 10 dari jumlah beban pokok penjualan konsolidasian. Except for purchase of excise stamps from Customs office, there is no purchase from any individual supplier exceeding 10 of total consolidated cost of goods sold. PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 31 DESEMBER 2015 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 31 DECEMBER 2015 FOR THE SIX MONTHS PERIOD ENDED 30 JUNE 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated

21. BEBAN OPERASI

21. OPERATING EXPENSES a. Beban penjualan

a. Selling expenses 2016

2015 Enam bulan Enam bulan Six months Six months Promosi dan iklan 562,567 347,840 Advertising and promotion Kompensasi karyawan 208,113 210,874 Employee compensation Provisi dan penghapusbukuan Inventory provision persediaan 63,610 139,341 and write-off Sewa 51,645 46,077 Rental Pengiriman 49,997 37,166 Delivery Penelitian dan pengembangan 18,424 11,850 Research and development Transportasi 15,706 18,959 Transportation Perbaikan dan pemeliharaan 5,945 402 Repairs and maintenance Rokok untuk pegawai 5,083 5,794 Cigarettes for employees Perjalanan dan akomodasi 4,295 3,835 Travel and accommodation Electricity, water and Listrik, air dan telepon 3,222 2,773 telephone Jasa technical and advisory 2,759 3,075 Technical and advisory fees Kantor dan administrasi 2,063 2,743 Office and administration Pelatihan dan pengembangan 1,575 1,182 Training and development Honorarium 1,276 2,388 Honorarium Lainnya masing-masing Others dibawah Rp 1.000 6,586 4,111 each below Rp 1,000 1,002,866 838,410 b. Beban umum dan administrasi b. General and administrative expenses 2016 2015 Enam bulan Enam bulan Six months Six months Kompensasi karyawan 174,136 142,988 Employee compensation Jasa technical and advisory 46,445 43,791 Technical and advisory fees Pemeliharaan sistem Information system informasi 41,622 66,270 maintenance Employee-related recharges 35,696 13,078 Employee-related recharges Jasa profesional 34,289 4,071 Professional fees Kantor dan administrasi 26,825 2,981 Office and administration Penyusutan 24,389 21,479 Depreciation Honorarium 11,743 5,674 Honorarium Asuransi 10,282 8,909 Insurance Pelatihan dan pengembangan 7,606 7,259 Training and development Perbaikan dan pemeliharaan 7,253 5,170 Repairs and maintenance Listrik, air dan telepon 6,761 8,208 Electricity, water and telephone Biaya administrasi bank 6,101 3,938 Bank charges Perjalanan dan akomodasi 4,716 5,379 Travel and accommodation Sewa 3,801 5,676 Rental Sumbangan dan perjamuan 3,030 3,227 Donation and entertainment Pengiriman 2,884 744 Delivery Lain-lain masing-masing Others dibawah Rp 1.000 1,921 6,468 each below Rp 1,000 449,500 355,310 Lihat Catatan 22 untuk informasi mengenai transaksi beban operasi dengan pihak berelasi. See Note 22 for the information on operating expenses transacted with related parties.