BEBAN PENJUALAN SELLING EXPENSES BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES BEBAN OPERASI LAINNYA OTHER OPERATING EXPENSES

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 65 24. BEBAN POKOK PENJUALAN 24. COST OF GOODS SOLD Rincian beban pokok penjualan adalah sebagai berikut: The details of cost of goods sold are as follows: 31 Mar 2013 31 Mar 2012 Mar 31, 2013 Mar 31, 2012 Pemakaian bahan baku 58.891 100.107 Raw materials used Upah buruh langsung 1.097 944 Direct labor Beban pabrikasi 49.346 40.915 Factory overhead Total biaya produksi 109.334 141,966 Total manufacturing cost Persediaan barang dalam proses Work-in-process Saldo awal 511.199 258.316 Beginning balance Saldo akhir 523.232 284.066 Ending balance Beban pokok produksi 97.301 116.216 Cost of goods manufactured Persediaan barang jadi Finished goods Saldo awal 204.029 223.615 Beginning balance Pembelian - neto 950 14.185 Purchases - net Saldo akhir 184.205 208.876 Ending balance 118.075 145.140 Beban pokok penjualan Cost of salvage seeds and benih afkir dan sampel 621 3.783 samples sold Beban pokok penjualan 117.454 141.357 Cost of goods sold Pada taanggal 31 Maret 2013 dan 2012, tidak terdapat transaksi pembelian yang dilakukan terhadap pelanggan dengan total pembelian kumulatif melebihi 10 dari penjualan neto konsolidasian. As of March 31, 2013 and 2012, there were no purchases transactions to any single customer with cumulative purchases exceeding 10 of consolidated net sales. 25. BEBAN PENJUALAN 25. SELLING EXPENSES Rincian beban penjualan adalah sebagai berikut: The details of selling expenses are as follows: 31 Mar 2013 31 Mar 2012 Mar 31, 2013 Mar 31, 2012 Promosi dan insentif penjualan 11.244 11.767 Sales promotion and incentive Gaji dan kesejahteraan karyawan 5.602 5.403 Salaries and employee benefits Pengangkutan dan penanganan persediaan 3.673 6.754 Freight-out and inventory handling Transportasi dan perjalanan dinas 2.698 2.940 Transportation and travelling on duty Lain-lain masing-masing di bawah Rp1.000 3.080 5.456 Others below Rp1,000 each Total beban penjualan 26.297 32.320 Total selling expenses The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended March 31, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 66 26. BEBAN UMUM DAN ADMINISTRASI 26. GENERAL AND ADMINISTRATIVE EXPENSES Rincian beban umum dan administrasi adalah sebagai berikut: The details of general and administrative expenses are as follows: 31 Mar 2013 31 Mar 2012 Mar 31, 2013 Mar 31, 2012 Gaji dan kesejahteraan karyawan 4.910 4.392 Salaries and employee benefits Royalti Catatan 32d 3.167 3.744 Royalty Note 32d Lain-lain masing-masing di bawah Rp1.000 2.847 1.898 Others below Rp1,000 each Total beban umum dan Total general and administrasi 10.924 10.034 administrative expenses 27. BEBAN OPERASI LAINNYA 27. OTHER OPERATING EXPENSES Rincian beban operasi lainnya adalah sebagai berikut: The details of other operating expenses are as follows: 31 Mar 2013 31 Mar 2012 Mar 31, 2013 Mar 31, 2012 Rugi penjualan benih afkir - neto 1.793 6.926 Loss on sale of salvage seeds – net Denda pajak 209 6 Tax penalties Rugi selisih kurs dari Loss on foreign exchange from aktivitas operasi - neto 170 981 operating activities - net Lain-lain 215 368 Others Total beban operasi lainnya 2.387 8.281 Total other operating expenses 28. PENDAPATAN OPERASI LAINNYA 28. OTHER OPERATING INCOME