TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL

PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2007 dan 2006 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2007 and 2006 Expressed in thousands of Rupiah, unless otherwise stated 55 20. BEBAN POKOK PENJUALAN lanjutan 20. COST OF SALES continued 2007 2006 Pemakaian TBS untuk produksi FFB consumed for production CPO dan PK 1.185.773.227 613.337.590 CPO and FFB Beban pengolahan: Manufacturing cost of: Minyak kelapa sawit dan inti sawit 26.403.267 27.852.024 CPO and PK Alokasi beban tak langsung 8.370.319 3.295.993 Allocation of indirect costs Beban penyusutan 28.970.910 21.674.344 Depreciation Beban pokok produksi 1.249.517.723 666.159.951 Costs of goods manufactured Barang jadi: Finished goods: Saldo awal minyak kelapa sawit Beginning balance of dan inti sawit 15.135.229 64.575.342 CPO and PK Pembelian minyak kelapa sawit dan inti sawit - 1.816.540 CPO and PK purchase Saldo akhir minyak kelapa sawit Ending balance of dan inti sawit Catatan 7 176.099.382 12.822.866 CPO and PK Note 7 Beban pokok penjualan - minyak kelapa sawit dan inti sawit 1.088.553.570 719.728.967 Cost of sales - CPO and PK Beban pokok penjualan - karet 1.497.011 1.594.537 Cost of sales - rubber FFB consumed for production - Pemakaian TBS untuk produksi - kecambah 1.983.519 1.863.502 germinated seeds Beban pokok produksi kecambah 7.029.575 4.802.686 Manufacturing cost of germinated seeds Barang dalam proses: Work in process: Saldo awal kecambah 5.227.965 5.803.019 Beginning balance of germinated seeds Ending balance of germinated Saldo akhir kecambah Catatan 7 4.692.404 5.227.965 seeds Note 7 Beban pokok penjualan - kecambah 9.548.655 7.241.242 Cost of sales - germinated seeds Beban pokok penjualan 1.104.495.049 728.564.746 Cost of sales Saldo awal persediaan TBS, minyak kelapa sawit dan inti sawit pada tahun 2007 termasuk saldo awal Sungai Rangit yang mulai dikonsolidasikan pada tanggal 1 Januari 2007 sebesar Rp2.352.369. Beginning balance of FFB, CPO and PK in 2007, includes balance of Sungai Rangit which was started to be consolidated on January 1, 2007 amounted to Rp2,352,369. Tidak ada pembelian kepada satu pemasok yang melebihi 10 dari jumlah pembelian konsolidasi selama tahun 2007 dan 2006. There is no purchase to one supplier which exceed 10 of total consolidated purchases in 2007 and 2006. PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2007 dan 2006 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2007 and 2006 Expressed in thousands of Rupiah, unless otherwise stated 56 21. BEBAN USAHA 21. OPERATING EXPENSES Beban usaha konsolidasi adalah sebagai berikut: Consolidated operating expenses were as follows: 2007 2006 Salaries, wages and employees’ Gaji, upah dan kompensasi karyawan 45.591.024 33.631.994 compensation Pemasaran 9.042.411 3.409.774 Marketing Kompensasi tanah 7.573.282 3.054.003 Land claim Jasa profesional 5.501.107 3.945.901 Professional fees Penyusutan dan amortisasi 3.518.545 1.414.467 Depreciation and amortization Lisensi dan perizinan 2.935.296 1.244.242 Licenses and permits Pajak 2.848.083 1.907.896 Taxes Perjalanan dan transportasi 2.057.673 2.734.196 Traveling and transportation Biaya angkut 1.443.594 694.450 Freight Sewa 1.370.988 634.792 Rental expense Komunikasi 1.208.144 506.089 Communication Asuransi 1.102.263 935.356 Insurance Keamanan 1.053.220 521.925 Security Lain-lain 4.789.828 1.971.104 Others Jumlah 90.035.458 56.606.189 Total 22. BEBAN BUNGA DAN KEUANGAN LAINNYA 22. INTEREST EXPENSES AND OTHER FINANCING CHARGES Beban bunga dan keuangan konsolidasi lainnya adalah sebagai berikut: Consolidated interest expenses and other financing charges were as follows: 2007 2006 Bunga pinjaman: Interest bank loans on: Inti 66.923.217 31.695.517 Inti Plasma 89.843 1.313.181 Plasma 67.013.060 33.008.698 Uang muka plasma Catatan 8 89.843 1.313.181 Advances for Plasma plantations Note 8 Provisi bank 15.961.750 - Bank provision Jumlah beban bunga 82.884.967 31.695.517 Total interest expense 23. PENDAPATAN BUNGA 23. INTEREST INCOME Pendapatan bunga konsolidasi adalah sebagai berikut: Consolidated interest income were as follows: 2007 2006 Deposito berjangka 15.047.550 1.206.876 Time deposit Piutang Catatan 24a 6.175.082 - Receivables Note 24a Giro 3.512.213 2.960.601 Current accounts Jumlah 24.734.845 4.167.477 Total