EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION PENJUALAN NETO NET SALES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 98

27. PENJUALAN NETO Lanjutan

27. NET SALES Continued

Penjualan neto konsolidasian merupakan penjualan kepada pelanggan pihak ketiga. Consolidated net sales represent sales to third party customers. Rincian pelanggan dengan nilai penjualan melebihi 10 dari penjualan Kelompok Usaha adalah sebagai berikut: The details of customers with sales of more than 10 of total sales of the Group are as follows: 2015 Enam bulan Six months Persentase terhadap total penjualan Total Percentage to Total total sales PT Wilmar Nabati Indonesia 228.640.706 21,18 PT Wilmar Nabati Indonesia PT Multimas Nabati Asahan 198.719.058 18,41 PT Multimas Nabati Asahan PT Musim Mas 112.104.235 10,38 PT Musim Mas Lain-lain masing-masing Others di bawah 10 540.220.771 50,03 each below 10 Total 1.079.684.770 100,00 Total 2014 Enam bulan Six months Persentase terhadap total penjualan Total Percentage to Total total sales PT Wilmar Nabati Indonesia 304.831.548 22,30 PT Wilmar Nabati Indonesia PT Musim Mas 212.064.379 15,51 PT Musim Mas PT Multimas Nabati Asahan 161.880.427 11,84 PT Multimas Nabati Asahan Lain-lain masing-masing Others di bawah 10 688.415.428 50,35 each below 10 Total 1.367.191.782 100,00 Total 28. BEBAN POKOK PENJUALAN 28. COST OF SALES Rincian beban pokok penjualan sebagai berikut: The details of cost of sales are as follows: 2015 2014 Enam bulan Enam bulan Six months Six months Beban produksi: Production cost: Beban bahan baku 706.031.280 812.365.541 Raw materials Penyusutan dan amortisasi 73.335.765 77.479.325 Depreciation and amortization Beban pengolahan 48.488.556 63.425.393 Processing cost Gaji, upah dan kesejahteraan karyawan 17.090.814 13.453.511 Salaries, wages and allowances Lain-lain 10.170.958 9.010.912 Others Total beban produksi 855.117.373 975.734.682 Total production cost PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 99

28. BEBAN POKOK PENJUALAN Lanjutan

28. COST OF SALES Continued

2015 2014 Enam bulan Enam bulan Six months Six months Persediaan bahan baku Raw materials A w a l 7.072.869 11.116.845 Beginning A k h i r 9.453.640 8.648.644 Ending Persediaan dalam proses Work in process A w a l 11.839.707 20.552.676 Beginning A k h i r 11.177.734 11.802.755 Ending Persediaan produk jadi Finished goods A w a l 42.850.428 58.824.249 Beginning A k h i r 50.633.402 66.844.596 Ending Pembelian barang jadi dari Purchases of finished goods from pihak ketiga - 20.029.657 third parties Total sebelum eliminasi 845.615.601 998.962.114 Total before elimination Eliminasi 23.423.431 24.478.020 Elimination Total setelah eliminasi 822.192.170 974.484.094 Total after elimination Untuk periode enam bulan yang berakhir pada 30 Juni 2015 dan 2014, total pembelian Kelompok Usaha masing-masing sebesar Rp474,18 milliar dan Rp431,11 milliar. Rincian pemasok yang melebihi 10 dari pembelian Perusahaan dan Entitas Anak sebagai berikut: For the six-month periods ended June 30, 2015 and 2014, the total purchases of the Group amounted to Rp474.181 billion and Rp431.11 billion, respectively. The details of suppliers with purchases of more than 10 of total purchases of the Company and Subsidiaries are as follows: 2015 2014 Enam bulan Six months Six bulan Six months Persentase Persentase terhadap total terhadap total penjualan penjualan Total Percentage to Total Percentage to Total total sales Total total sales PT Agro Mitra Madani PT Agro Mitra Madani – Entitas anak 126.879.616 11,75 - 0,00 – a Subsidiary Lain-lain masing-masing - Others di bawah 10 347.302.767 32,17 24.478.018 1,79 each below 10 Total 474.182.383 43,92 24.478.018 1,79 Total Dieliminasi Eliminated 29. BEBAN USAHA 29. OPERATING EXPENSES Rincian beban usaha sebagai berikut: The detail of operating expenses were as follows: 2015 2014 Enam bulan Enam bulan Six months Six months Beban Penjualan Selling Expenses Bongkar muat dan pelabuhan 21.994.943 22.268.697 Docking and loading Komisi penjualan dan beban bank 551.772 975.193 Sales and bank commissions Lain-lain 288.503 283.944 Others Total Beban Penjualan 22.835.218 23.527.834 Total Selling Expenses