BEBAN POKOK PENGHASILAN COST OF REVENUES

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 108 36. BEBAN USAHA 36. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: a. Beban Penjualan a. Selling Expenses 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Iklan dan promosi 24.677.261.690 36.270.862.400 Advertising and promotion Komisi 18.608.719.819 24.005.341.437 Commissions Lain-lain 4.875.984.817 5.063.724.793 Others Jumlah beban penjualan 48.161.966.326 65.339.928.630 Total selling expenses b. Beban Umum dan Administrasi b. General and Administrative Expenses 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Gaji, upah dan tunjangan 140.083.274.384 191.523.421.842 Salaries, wages and benefits in kinds Penyusutan lihat Catatan 15 49.512.324.881 66.817.001.566 Depreciation see Note 15 Pajak dan asuransi 25.071.082.532 52.010.528.054 Tax and insurance Listrik, air dan telepon 24.280.752.873 32.404.099.003 Electricity, water and telephone Perbaikan dan pemeliharaan 18.295.468.730 13.291.838.783 Repairs and maintenance Honorarium tenaga ahli 16.440.208.615 14.756.740.016 Professional fees Sumbangan dan perjamuan 11.123.915.506 8.336.347.297 Donations and entertainment Alat tulis dan cetakan 11.087.609.192 10.292.385.704 Stationary and printing Transportasi dan perjalanan dinas 5.426.914.980 5.008.710.100 Transportation and traveling Perijinan dan litigasi 4.532.337.467 33.456.273.951 Legal and permits Sewa 1.964.483.368 4.417.987.013 Rent Lain-lain 15.235.892.839 23.090.571.004 Others Jumlah beban umum dan Total general and administrative administrasi 323.054.265.367 455.405.904.333 expenses 37. BEBAN BUNGA DAN KEUANGAN – BERSIH 37. INTEREST EXPENSES AND FINANCIAL CHARGES - NET Akun ini terdiri dari: This account consists of: 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Pendapatan bunga Surat Utang Konversi lihat Interest income from Convertible Notes Catatan 41 butir c 82.368.253.360 - see Note 41 point c Pendapatan bunga deposito dan Interest income from time deposit jasa giro 4.780.958.915 9.256.142.915 and current account Bunga pembelian aset tetap 158.579.732 22.578.185 Interest on purchase of fixed assets Provisi dan Administrasi bank 15.476.618.675 42.702.121.469 Provision and Bank charges Bunga bank dan Interest on bank loans and financial lembaga keuangan 51.220.962.448 106.067.909.330 institution loans Realisasi rugi swap ekuitas - 373.478.917.144 Realized loss on equity swap Beban transaksi derivatif lihat Catatan 28 Expense on derivative butir a - 177.312.075.857 see Note 28 point a Jumlah 20.293.051.420 690.327.459.070 Total PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 109 38. PENGHASILAN BEBAN LAIN-LAIN 38. OTHERS INCOME EXPENSES Akun ini terdiri dari: This account consists of: 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Keuntungan penjualan investasi dalam saham Gain on sale of investment on share lihat Catatan 2i dan 12 - 5.568.039.503 see Notes 2i and 12 Penyisihan untuk penggantian Reserve for replacement of peralatan lihat Catatan 2w 3.497.559.490 4.078.842.411 operating equipment see Note 2w Beban pengelolaan kawasan 3.655.520.437 4.120.294.059 Expenses from estate management Pembayaran kepada unit pemilik 15.042.400.356 - Payment to unit owner Beban denda keterlambatan kepada pelanggan Penalties expense to customer lihat Catatan 9 17.120.732.419 16.478.741.913 see Note 9 Lain-lain - bersih 3.247.149.060 12.098.555.447 Others - net Jumlah 36.069.063.642 31.208.394.327 Total 39. IMBALAN KERJA KARYAWAN 39. EMPLOYEE BENEFITS Pada tanggal 30 September 2014 dan 2013, Grup mencatat penyisihan imbalan pasca kerja berdasarkan perhitungan aktuaris independen yang dilakukan oleh PT Ricky Leonard Jasatama aktuaris independen, yang dalam laporannya tanggal 28 Februari 2014, menggunakan metode “Projected Unit Credit” dengan asumsi-asumsi sebagai berikut: As of September 30, 2014 and 2013, the Group recognize provision for post-employment benefits cost based on the actuary’s calculation of PT Ricky Leonard Jasatama an independent actuary in their report dated February 28, 2014, using “Projected Unit Credit” method with assumption as follows: Usia pensiun normal Tingkat diskonto Tingkat kenaikan gaji per tahun Tingkat cacat Tingkat pengunduran diri Tabel mortalita 55 tahun 55 years 2013: 9; 2012: 6,5 2013: 4,61; 2012: 4,50 per tahun per annum 2013: 5 T◌ાl Mortalitas Indonesia-3 TMI3; 2012: 5 TMI2 5 Mortality Table Indonesia-3 TMI3; 2012: 5 TMI2 5 per tahun sampai 40 tahun Kemudian menurun linear sampai 0 pada usia 55 tahun 5 per annum until age 40 then decreasing linearly to 0 at age 55 2013:10 TMI3; 2012: 10 TMI2 2013:10 TMI3; 2012: 10 TMI2 Normal pension age Discount rate Salary increase projection rate Permanent disability rate Resignation rate Table of mortality Liabilitas imbalan kerja karyawan yang diakui dalam laporan posisi keuangan konsolidasian adalah sebagai berikut: Liability for employee benefits presented in the consolidated statement of financial position is as follows: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Nilai kini liabilitas 67.879.660.938 66.930.489.968 Fair value of liabilities Beban jasa lalu yang belum diamortisasi 1.278.975.709 1.278.975.709 Unamortized past service cost Pembayaran imbalan kerja 3.196.530.504 3.196.530.504 Payment of employee benefit Kerugian aktuaria 11.514.766.166 11.514.766.166 Unrecognized actuary’s loss Jumlah 51.889.388.559 50.940.217.589 Total