BEBAN POKOK PENJUALAN COST OF GOODS SOLD

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2014 dan 31 Desember 2013 dan Periode Tiga Bulan yang berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2014 and December 31, 2013 and Three Months Period ended March 31, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 81 29. BEBAN POKOK PENJUALAN lanjutan 29. COST OF GOODS SOLD continued 2014 2013 tiga bulan tiga bulan three months three months PT Petrosea, Tbk 22 21 PT Petrosea, Tbk PT Solaris Prima Energy 13 - PT Solaris Prima Energy PT Arkananta Apta Pratista 6 12 PT Arkananta Apta Pratista Pro Energy 3 17 Pro Energy Total 44 50 Total 30. BEBAN UMUM DAN ADMINISTRASI 30. GENERAL AND ADMINISTRATIVE EXPENSES 2014 2013 tiga bulan tiga bulan three months three months Gaji, upah, bonus dan Salaries, wages, bonuses, kesejahteraan karyawan 2.761.707 2.626.197 and employee benefits Program tanggung jawab sosial Corporate social responsibility dan lingkungan perusahaan 1.444.079 1.711.897 and environment program Perlengkapan dan peralatan kantor 310.761 194.176 Office supplies and utilities Penyusutan Catatan 11 303.451 265.210 Depreciation Note 11 Sewa kantor dan kendaraan 256.496 177.144 Office and vehicle rent Perjalanan 246.366 157.278 Travel Jasa profesional 146.029 70.105 Professional fees Representasi dan jamuan 77.601 259.062 Representation and entertainment Biaya pajak 9.410 375.975 Tax expenses Lain-lain 523.006 618.009 Others Total beban umum Total general and adminsitrative dan administrasi 6.078.906 6.455.053 expenses 31. BEBAN PENJUALAN DAN PEMASARAN 31. SELLING AND MARKETING EXPENSES 2014 2013 tiga bulan tiga bulan three months three months Komisi - 145.994 Commission Lain-lain 123.504 45.773 Others Total beban penjualan Total selling dan pemasaran 123.504 191.767 and marketing expenses PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2014 dan 31 Desember 2013 dan Periode Tiga Bulan yang berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2014 and December 31, 2013 and Three Months Period ended March 31, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 82 32. BEBANPENDAPATAN LAIN-LAIN-NETO 32. OTHER EXPENSESINCOME-NET 2014 2013 tiga bulan tiga bulan three months three months Biaya atas Expense from selisih waktu berlabuh, neto 64.555 23.625 dispatch and demurrage, net DMO 207.561 - DMO Biaya pendapatan lain-lain 411.040 109.067 Other expenses income Total 683.156 85.442 Total 33. INSTRUMEN DERIVATIF 33. DERIVATIVE INSTRUMENTS Grup menghadapi risiko kerugian yang dapat timbul dari fluktuasi harga jual batu bara danatau harga beli bahan bakar dan menggunakan instrumen keuangan derivatif untuk mengurangi risiko tersebut. The Group faces exposures on risk of losses arising from the fluctuations in the selling price of coal and purchase price of fuel and manages to reduce the risks by entering into financial derivative instruments. Tidak ada transaksi derivatif yang dilakukan oleh manajemen selain untuk tujuan lindung nilai. Manajemen tidak menggunakan akuntansi lindung nilai atas transaksi swap tersebsut. There is no derivative transactions for which the management entered into other than for hedging purposes. Management does not use hedge accounting for these swap transactions. Dalam bulan November 2013, ABN menandatangani beberapa perjanjian yang terpisah dengan Australia and New Zealand Banking Group Limited dan BNP Paribas sehubungan dengan transaksi swap komoditas gas oil dengan rincian sebagai berikut: In November 2013, the ABN has entered into several separate agreements with Australia and New Zealand Banking Group Limited, and BNP Paribas in relation to the swap contract transactions for gas oil commodities, which are as follows: Pihak lawanCounterparty: Australia and New Zealand Banking Group Limited Jumlah kuantitas ABN membayar Tanggal Tanggal nosional Harga atau menerima efektif Terminasi Total tetap harga tetap No. Effective Termination Notional Fixed ABN pays or No. date date Quantity price Receives fixed price Referensi hargaCommodity reference 1. 02 Januari 2014 31 Desember 2014 90.000 117,23 Membayar GAS OIL-0.05 SINGAPORE-PLATTS ASIA-PACIFIC January 02, 2014 December 31, 2014 90,000 117.23 Pay Pihak lawanCounterparty: BNP Paribas Jumlah kuantitas ABN membayar Tanggal Tanggal nosional Harga atau menerima efektif Terminasi Total tetap harga tetap No. Effective Termination Notional Fixed ABN pays or No. date date Quantity price Receives fixed price Referensi hargaCommodity reference 1. 01 Januari 2014 31 Desember 2014 90.000 117,00 Membayar GAS OIL-0.05 SINGAPORE-PLATTS ASIA-PACIFIC January 01, 2014 December 31, 2014 90,000 117.00 Pay Transaksi swap gas oil di atas adalah untuk melindungi risiko fluktuasi harga bahan bakar yang timbul dari transaksi pembelian bahan bakar ABN untuk memproduksi batu bara dalam rangka memenuhi komitmen penjualan ABN. The gas oil swap transactions is to hedge risk against gas oil purchase of ABN for producing coal in order to fulfill ABN’s sales commitments. Dalam tahun 2013, ABN melakukan penyelesaian awal terhadap perjanjian swap komoditas gas oil dengan Australia and New Zealand Banking Group Limited dan BNP Paribas, dimana ABN mencatat keuntungan sebesar AS693.712 dan diakui dalam laporan laba rugi komprehensif konsolidasian tahun 2013. In 2013, ABN early terminated commodity swap for gas oil with the Australia and New Zealand Banking Group Limited and BNP Paribas, whereby ABN recognized a gain amounted to US693,712, which is recorded in the consolidated statement of comprehensive income for 2013.