COST OF GOODS SOLD

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 542 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Figures in tables are expressed in millions of Rupiah, unless otherwise stated

22. INFORMASI MENGENAI PIHAK BERELASI

lanjutan

22. RELATED PARTY INFORMATION continued a.

Sifat transaksi dan hubungan lanjutan a. Nature of transactions and relationship continued Pihak berelasiRelated parties Sifat transaksiNature of transaction Entitas sepengendalientities under common control lanjutan - British American Tobacco Korea Internal recharges, Pembelian assetPurchase of fixed assets, Manufacturing Private Limited Pembelian tembakau dan bahan baku Purchase of tobacco and raw material - British American Tobacco Columbia Pembelian tembakau dan bahan bakuPurchase of tobacco and raw material - British American Tobacco Australia Limited Pembelian assetPurchase of fixed assets, Internal recharges - Rothman Far East B.V. Utang jangka panjangLong-term loan - British American Tobacco Turkiye Internal recharges - British American Tobacco Denmark Internal recharges - Lain-lain masing-masing dibawah Rp 1,000 Pembelian tembakau dan bahan bakuPurchase of each below Rp 1 billion tobacco and raw material, Pembelian aset tetap Purchase of fixed assets, Internal recharges Personil manajemen kunci Key management personnel - Dewan KomisarisBoard of Commissioners RemunerasiRemuneration - DireksiBoard of Directors RemunerasiRemuneration Internal recharges dari Grup BAT sebagian besar terdiri dari tagihan untuk beban korporat, seperti biaya penelitian dan pengembangan, biaya audit internal, biaya terkait IT, tagihan atas pembayaran berbasis saham, dan lain-lain. Internal recharges from BAT Group mostly represent reimbursement for corporate charges, such as research and development expense, internal audit fees, IT-related expense, recharge for share-based payments, etc.

b. Saldo signifikan dengan pihak berelasi

b. Significant balances with related parties

2013 2012 Akrual Accruals Royalti Royalty British American Tobacco British American Tobacco Holdings Limited 6,548 7,741 Holdings Limited Pemeliharaan sistem informasi Information system maintenance British American Tobacco British American Tobacco Shared Services GSD Shared Services GSD UK Limited 16,079 - UK Limited PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 543 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Figures in tables are expressed in millions of Rupiah, unless otherwise stated

22. INFORMASI MENGENAI PIHAK BERELASI

lanjutan

22. RELATED PARTY INFORMATION continued b.

Saldo signifikan dengan pihak berelasi lanjutan

b. Significant balances with related parties

continued 2013 2012 Internal recharges Internal recharges British American Tobacco BAT Holding Limited Holdings Limited 3,536 3,836 Holdings Limited British American Tobacco British American Tobacco Marketing Singapore Marketing Singapore Private Limited 1,960 77 Private Limited British American Tobacco British American Tobacco Aspac Region Limited 1,771 388 Holdings Limited British American Tobacco British American Tobacco Aspac Service Centre 334 10,649 Aspac Service Centre Lain-lain masing-masing di di bawah Rp 1.000 2,144 3,171 Others each below Rp 1,000 9,745 18,121 Akrual bunga pinjaman jangka panjang Accrued interest – long term loan Rothman Far East B.V. 78,849 - Rothman Far East B.V. 111,221 25,862 Persentase terhadap As a percentage of jumlah liabilitas 1.33 0.52 total liabilities Pinjaman jangka panjang Long term loan Rothman Far East B.V. 3,300,000 - Rothman Far East B.V. 3,300,000 - Persentase terhadap As a percentage of jumlah liabilitas 39.52 total liabilities Liabilitas pembayaran Share-based payment berbasis saham liabilities British American Tobacco British American Tobacco Holdings Limited - 12,942 Holdings Limited Persentase terhadap As a percentage of jumlah liabilitas - 0.26 total liabilities