Deferred tax PERPAJAKAN lanjutan TAXATION continued

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 535 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 16. LABA BERSIH PER SAHAM lanjutan 16. NET EARNINGS PER SHARE continued 2011 2010 Laba yang dapat diatribusikan Profit attributable to the owners kepada pemilik entitas induk 305,997 218,621 of the parent Rata-rata tertimbang jumlah saham Weighted average number of biasa yang beredar - dasar dan ordinary shares outstanding - dilusian dalam jutaan 7,240 7,240 basic and diluted in million Laba bersih per saham - dasar dan Net earning per share – basic and dilusian dalam Rupiah penuh 42.26 30.20 diluted in full Rupiah 17. PENDAPATAN BERSIH 17. NET REVENUE Pendapatan Grup sebagian besar berasal dari penjualan kepada pihak ketiga. The Group’s revenues are mostly represent sales to third parties. Tidak ada pendapatan dari pelanggan individu yang melebihi 10 dari jumlah pendapatan bersih. There is no revenue from individual customers exceeding 10 of total net revenue. Lihat Catatan 21 untuk pendapatan bersih berdasarkan segmen operasi. See Note 21 for net revenue by operating segment.

18. BEBAN POKOK PENJUALAN

18. COST OF GOODS SOLD 2011

2010 Bahan baku yang digunakan 2,289,557 2,166,704 Raw materials used Excise stamps and related Pita cukai, termasuk PPN 5,163,984 4,644,589 value added tax Tenaga kerja langsung 385,717 311,114 Direct labor Beban pabrikasi 292,868 337,162 Factory overheads Jumlah biaya produksi 8,132,126 7,459,569 Total manufacturing cost Barang dalam proses Work in process - Saldo awal 197,465 25,840 Beginning balance - - Pembelian 20,977 6,175 Purchases - - Saldo akhir 134,833 197,465 Ending balance - Beban pokok produksi 8,215,735 7,294,119 Cost of goods manufactured Persediaan barang jadi Finished goods - Saldo awal 664,248 391,880 Beginning balance - - Lain-lain 46,997 61,481 Others - - Saldo akhir 1,076,976 664,248 Ending balance - Beban pokok penjualan 7,756,010 6,960,270 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 individual suppliers exceeding 10 of total consolidated cost of goods sold. Lihat Catatan 21 untuk informasi mengenai beban pokok penjualan berdasarkan segmen operasi. See Note 21 for the information on cost of goods sold by operating segment. PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 536 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated

19. BEBAN USAHA

19. OPERATING EXPENSES

a. Beban penjualan a. Selling expenses 2011 2010 Promosi dan iklan 709,450 453,285 Advertising and promotion Kompensasi karyawan 130,149 137,208 Employee compensation Provisi dan penghapusan persediaan 59,165 49,961 Inventory provision and write-off Sewa 48,253 45,313 Rental Pengiriman 47,254 50,128 Delivery Jasa profesional 12,437 - Professional fees Perjalanan dan akomodasi 13,517 10,245 Travel and accommodation Transportasi 13,105 13,664 Transportation Penelitian dan pengembangan 12,161 77,675 Research and development Perbaikan dan pemeliharaan 6,960 2,963 Repairs and maintenance Kantor dan administrasi 5,619 3,554 Office and administration Sumbangan dan perjamuan 3,870 4,750 Donation and entertainment Rokok untuk pegawai 3,045 2,932 Cigarettes for employees Honorarium 2,719 22,710 Honorarium Listrik, air dan telepon 2,316 6,228 Electricity, water and telephone Beban bank 2,028 1,375 Bank charges Jasa technical and advisory 1,501 3,369 Technical and advisory fees Perijinan dan pajak 356 7,516 Tax and licenses Lain-lain masing-masing di bawah Rp 2.000 2,869 1,968 Others each below Rp 2,000 1,076,774 894,844 b. Beban umum dan administrasi b. General and administrative expenses 2011 2010 Kompensasi karyawan 276,108 318,969 Employee compensation Jasa technical and advisory 63,286 59,330 Technical and advisory fees Biaya legal 50,918 - Legal expense Jasa profesional 29,662 9,744 Professional fees Penyusutan 35,325 30,664 Depreciation Perbaikan dan pemeliharaan 20,837 30,111 Repairs and maintenance Pelatihan dan pengembangan 17,363 17,174 Training and development Listrik, air dan telepon 16,801 9,176 Electricity, water and telephone Perjalanan dan akomodasi 11,885 10,149 Travel and accommodation Asuransi 10,179 8,256 Insurance Kantor dan administrasi 7,921 7,027 Office and administration Pension recharge 7,209 3,629 Pension recharge Penurunan nilai aset tetap 6,654 31,136 Impairment of fixed assets Perijinan dan pajak 6,295 4,383 Tax and licenses Honorarium 6,210 2,932 Honorarium Pengiriman 5,849 6,116 Delivery Sewa 5,610 6,140 Rental Sumbangan dan perjamuan 3,025 3,787 Donation and entertainment Beban bank 2,557 3,551 Bank charges Amortisasi goodwill - 9,538 Amortisation of goodwill Lain-lain masing-masing di bawah Rp 2.000 2,000 2,805 Others each below Rp 2,000 585,694 574,617 Lihat Catatan 20 untuk informasi mengenai transaksi beban usaha dengan pihak berelasi. See Note 20 for the information on operating expenses transacted with related parties.