BEBAN POKOK PENJUALAN Lanjutan COST OF SALES Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 99 29. BEBAN USAHA 29. OPERATING EXPENSES Rincian beban usaha sebagai berikut: The detail of operating expenses were as follows: 2015 2014 Tiga bulan Tiga bulan Three months Three months Beban Penjualan Selling Expenses Bongkar muat dan pelabuhan 9.761.276 9.608.150 Docking and loading Komisi penjualan dan beban bank 259.196 322.436 Sales and bank commissions Lain-lain 378.344 146.890 Others Total Beban Penjualan 10.398.816 10.077.476 Total Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji dan tunjangan lainnya 45.282.407 43.280.140 Salaries and allowances Penyusutan Catatan 11 7.354.295 6.650.734 Depreciation Note 11 Sewa 6.196.140 4.204.616 Rental Jasa profesional 3.195.147 3.946.662 Professional fees Transportasi 3.048.990 2.642.249 Transportation Perjalanan dinas 2.619.675 1.556.770 Travelling Listrik, air dan komunikasi 2.345.832 2.344.320 Electricity, water and communication Beban alokasi kantor pusat 1.718.388 2.160.669 Allocation from head office Pajak 1.559.244 626.852 Taxes Perbaikan dan pemeliharaan 1.167.204 1.070.367 Repairs and maintenance Keamanan 1.108.974 2.256.953 Security Beban penyisihan imbalan kerja Retirement benefit expenses Catatan 23 26.545 6.495.156 Note 23 Beban administrasi lainnya masing- Other administration expenses masing di bawah Rp1 miliar 12.170.484 4.644.420 each below Rp1 billion Sub - total 87.793.325 81.879.908 Sub - total Beban umum yang dikapitalisasi General exepenses capitalized to ke tanaman belum menghasilkan 139.389 - immature plantations Beban Umum dan Administrasi 87.653.936 81.879.908 General and Administrative Expenses Total 98.052.752 91.957.384 Total 30. BEBAN KEUANGAN - NETO 30. FINANCE COSTS – NET Rincian beban bunga dan keuangan sebagai berikut: The details of interest and financial expenses are as follows: 2015 2014 Tiga bulan Tiga bulan Three months Three months Credit Suisse, Cabang Singapura 111.602.235 49.504.655 Credit Suisse, Singapore Branch Wesel bayar yang dijamin pelunasannya terhubung Guaranteed equity-linked dengan harga saham 20.432.317 18.647.980 redeemable notes Kredit Investasi PT Bank Mandiri Investment Credit PT Bank Mandiri Persero Tbk 18.115.497 16.265.092 Persero Tbk Lain-lain - Neto 16.925.237 11.969.140 Others - Net Total 133.224.812 96.386.867 Total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 100 31. LAIN-LAIN - NETO 31. MISCELLANEOUS – NET Akun ini terdiri dari: This account consists of: 2015 2014 Tiga bulan Tiga bulan Three months Three months Amortisasi biaya penerbitan Senior Amortization of Senior Notes Notes dan instrument utang and other loan instrument lainnya Catatan 22 4.854.417 4.749.255 issuance cost Note 22 Denda pajak 3.662.907 477.306 Tax penalty Lain-lain – Neto 26.979.430 3.905.445 Others - Net Total 35.496.754 1.321.116 Total 32. PERPAJAKAN 32. TAXATION a. Pajak dibayar Dimuka a. Prepaid tax Pada tanggal 31 Maret 2015 dan 31 Desember 2014, pajak dibayar dimuka merupakan pajak pertambahan nilai masing-masing sebesar Rp36,95 miliar dan Rp31,21 miliar. As of March 31, 2015 and December 31, 2014, prepaid tax represents value-added tax amounting to Rp36.95 billion and Rp31.21 billion, respectively. b. Taksiran tagihan kelebihan pajak b. Estimated claims for tax refund Akun ini terdiri dari taksiran tagihan kelebihan pajak yang berasal dari: This account consists of estimated claims for tax refund arising from: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Pajak penghasilan: Income Taxes: Pasal 26 - 1.294.506 Article 26 Pasal 28 A 15.828.393 21.054.825 Article 28 Pajak Pertambahan Nilai 171.284 128.742 Value-Added Tax Total 15.999.677 22.478.073 Total