Beban umum dan administrasi General and administrative expenses Keuntungan lainnya, bersih Other gains, net

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 540 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Figures in tables are expressed in million of Rupiah, unless otherwise stated 20. BEBAN POKOK PENJUALAN 20. COST OF GOODS SOLD 2012 2011 Bahan baku yang digunakan 2,402,323 1,924,914 Raw materials used Pita cukai, termasuk PPN 5,791,483 5,163,984 Excise stamps and related VAT Tenaga kerja langsung 299,624 385,717 Direct labor Beban pabrikasi 316,026 292,868 Factory overheads Royalti 32,799 27,117 Royalty Jumlah biaya produksi 8,842,255 7,794,600 Total manufacturing cost Barang setengah jadi Semi finished goods - Saldo awal 821,473 847,661 Beginning balance - - Pembelian 14,798 20,977 Purchases - - Saldo akhir 1,283,121 821,473 Ending balance - Beban pokok produksi 8,395,405 7,841,765 Cost of goods manufactured Persediaan barang jadi Finished goods - Saldo awal 414,801 403,159 Beginning balance - - Lain-lain 84,361 74,113 Others - - Saldo akhir 545,744 414,801 Ending balance - Beban pokok penjualan 8,180,101 7,756,010 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 supplier exceeding 10 of total consolidated cost of goods sold. Lihat Catatan 23 untuk informasi mengenai beban pokok penjualan berdasarkan segmen operasi. See Note 23 for the information on cost of goods sold by operating segment. 21. BEBANPENGHASILAN OPERASI 21. OPERATING EXPENSESINCOME a. Beban penjualan a. Selling expenses 2012 2011 Promosi dan iklan 787,894 709,450 Advertising and promotion Kompensasi karyawan 217,314 130,149 Employee compensation Perbaikan dan pemeliharaan 64,413 6,960 Repairs and maintenance Provisi dan penghapusan persediaan 64,181 59,165 Inventory provision and write-off Sewa 62,160 48,253 Rental Pengiriman 52,265 47,254 Delivery Penelitian dan pengembangan 39,142 12,161 Research and development Perjalanan dan akomodasi 22,264 13,517 Travel and accommodation Transportasi 14,813 13,105 Transportation Jasa profesional 13,770 12,437 Professional fees Kantor dan administrasi 9,775 5,619 Office and administration Honorarium 9,711 2,719 Honorarium Pelatihan dan pengembangan 7,950 885 Training and development Listrik, air dan telepon 3,941 2,316 Electricity, water and telephone Rokok untuk pegawai 3,659 3,045 Cigarettes for employees Sumbangan dan perjamuan 1,426 3,870 Donation and entertainment Lainnya masing - masing dibawah Rp 3.000 9,079 5,869 Others each below Rp 3,000 1,383,757 1,076,774 48 PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 541 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Figures in tables are expressed in million of Rupiah, unless otherwise stated 21. BEBANPENGHASILAN OPERASI lanjutan 21. OPERATING EXPENSESINCOME continued b. Beban umum dan administrasi b. General and administrative expenses 2012 2011 Kompensasi karyawan 242,745 276,108 Employee compensation Jasa technical and advisory 77,881 50,248 Technical and advisory fees Employee-related recharges 35,856 20,247 Employee-related recharges Penyusutan 34,205 35,325 Depreciation Pemeliharaan sistem informasi 28,217 9,174 Information system maintenance Asuransi 15,663 10,179 Insurance Listrik, air dan telepon 14,075 16,801 Electricity, water and telephone Kantor dan administrasi 12,982 7,921 Office and administration Perbaikan dan pemeliharaan 11,241 11,664 Repairs and maintenance Jasa profesional 11,199 29,662 Professional fees Perjalanan dan akomodasi 8,720 11,885 Travel and accommodation Pelatihan dan pengembangan 8,271 17,363 Training and development Sewa 6,469 5,610 Rental Honorarium 5,801 6,210 Honorarium Perijinan dan pajak 4,588 6,295 Tax and licenses Pengiriman 4,394 5,849 Delivery Sumbangan dan perjamuan 4,080 3,025 Donation and entertainment Biaya legal 2,545 50,918 Legal expense Penurunan nilai aset tetap 390 6,654 Impairment of fixed assets Lain-lain masing-masing dibawah Rp 3.000 7,920 4,556 Others each below Rp 3,000 537,242 585,694 Lihat Catatan 22 untuk informasi mengenai transaksi beban usaha dengan pihak berelasi. See Note 22 for the information on operating expenses transacted with related parties. c. Keuntungan lainnya, bersih c. Other gains, net 2012 2011 Keuntungan atas pelepasan Gain on disposal of aset yang dimiliki untuk dijual 63,120 - assets held for sale Kerugiankeuntungan atas Lossgain on disposal of pelepasan aset tetap 1,508 9,030 fixed assets Kerugian selisih kurs, bersih 8,800 1,830 Loss on foreign exchange, net Lain-lain, bersih 9,852 12,318 Miscelaneous, net 62,664 19,518 49 PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 542 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Figures in tables are expressed in million of Rupiah, unless otherwise stated 22. INFORMASI MENGENAI PIHAK BERELASI 22. RELATED PARTY INFORMATION