LIABILITAS IMBALAN KERJA Lanjutan EMPLOYEE BENEFITS LIABILITY Continued

PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 DESEMBER 2013 DAN 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 87 28. BEBAN POKOK PENJUALAN Lanjutan 28. COST OF GOODS SOLD Continued Total pembelian Kelompok Usaha pada tahun 2013 dan 2012 masing-masing sebesar Rp1,40 triliun dan Rp1,55 triliun. Rincian pemasok yang melebihi 10 dari pembelian Perusahaan dan Entitas Anak sebagai berikut: In 2013 and 2012, total purchases of the Group amounted to Rp1.40 trillion and Rp1.55 trillion, respectively. The details of suppliers with purchases of more than 10 of total purchases of the Company and Subsidiaries were as follows: Persentase terhadap total penjualan Total Percentage to Total total sales PT Agro Mitra Madani – Entitas anak 232.443.384 11,19 PT Agro Mitra Madani – a Subsidiary PT Agrowiyana – Entitas anak 216.558.225 10,43 PT Agrowiyana – a Subsidiary Lain-lain masing-masing di bawah 10 316.476.534 15,24 Others each below 10 Total 765.478.143 36,86 Total 2013 Persentase terhadap total penjualan Total Percentage to Total total sales PT Agro Mitra Madani – Entitas anak 279.718.149 11,25 PT Agro Mitra Madani – a Subsidiary PT Agrowiyana – Entitas anak 243.640.799 9,80 PT Agrowiyana – a Subsidiary Lain-lain masing-masing di bawah 10 880.484.092 35,43 Others each below 10 Total 1.403.843.040 56,48 Total 2012 Dieliminasi Eliminated 29. BEBAN USAHA 29. OPERATING EXPENSES Rincian beban usaha sebagai berikut: The detail of operating expenses were as follows: 2013 2012 Beban Penjualan Selling Expenses Bongkar muat dan pelabuhan 38.685.497 38.140.439 Docking and loading Komisi penjualan dan beban bank 1.199.260 6.440.208 Sales and bank commissions Lain-lain 3.324.903 2.716.692 Others Total Beban Penjualan 43.209.660 47.297.339 Total Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji dan tunjangan lainnya 162.360.321 165.542.645 Salaries and allowances Jasa profesional 31.963.214 14.736.656 Professional fees Penyusutan Catatan 12 27.388.598 59.603.676 Depreciation Note 12 Beban penyisihan imbalan kerja Retirement benefits expense Catatan 23 20.792.210 9.148.243 Note 23 Sewa 16.354.844 11.458.978 Rental Listrik, air dan komunikasi 10.286.782 10.651.941 Electricity, water and communication Transportasi 9.750.800 9.702.555 Transportation Beban akokasi kantor pusat 7.109.223 6.021.831 Allocation from head office Perjalanan dinas 6.822.367 10.405.126 Travelling Keamanan 6.615.456 5.697.539 Security PT BAKRIE SUMATERA PLANTATIONS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 DESEMBER 2013 DAN 2012 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 88 29. BEBAN USAHA Lanjutan 29. OPERATING EXPENSES Continued 2013 2012 Perbaikan dan pemeliharaan 5.220.516 5.298.701 Repairs and maintenance Pajak 3.510.860 5.493.086 Taxes Manfaat pensiun 3.112.089 - Retirement Benefit Kontribusi dan donasi 2.922.055 6.415.756 Contribution and donation Alat tulis kantor 2.380.877 - Stationery Asuransi 754.666 1.081.922 Insurance Beban administrasi lainnya Other administration expenses masing-masing di bawah Rp1 miliar 16.875.534 21.665.357 each below Rp1 billion Sub-total 334.220.412 342.924.012 Sub-total Beban umum yang dikapitalisasi General expenses capitalized to ke tanaman belum menghasilkan - 2.344.999 immature plantations Beban Umum dan Administrasi 334.220.412 340.579.013 General and Administrative Expenses Total 377.430.072 387.876.352 Total 30. BEBAN KEUANGAN 30. FINANCE COSTS Rincian beban bunga dan keuangan sebagai berikut: The details of interest and financial expenses were as follows: 2013 2012 Credit Suisse, Cabang Singapura 207.562.514 173.341.786 Credit Suisse, Singapore Branch Kredit Investasi PT Bank Mandiri Investment Credit PT Bank Mandiri Persero Tbk 70.796.426 57.322.393 Persero Tbk Wesel bayar yang dijamin pelunasannya Guaranteed equity-linked terhubung dengan harga saham 68.852.800 81.951.505 redeemable notes NDB Agent Limited - 135.869.444 NDB Agent Limited Utang obligasi – Senior Notes - 82.906.596 Bonds payable – Senior Notes Lain-lain - Neto 4.551.864 22.309.719 Others – Net Total 351.763.604 553.701.443 Total 31. LAIN-LAIN - NETO 31. MISCELLANEOUS - NET Akun ini terdiri dari: This account consists of: 2013 2012 Rugi penurunan nilai piutang 1.111.209.301 2.008.867 Impairment losses on receivables Amortisasi biaya penerbitan Senior Notes Amortization of Senior Notes and other dan instrument utang lainnya Catatan 22 71.719.503 42.395.268 loan instrument issuance costs Note 22 Denda pajak 60.635.125 20.437.160 Tax penalty Lain-lain - Neto 10.308.997 11.215.584 Others – Net Total 1.233.254.932 53.625.711 Total 32. PERPAJAKAN 32. TAXATION a. Pajak dibayar di Muka a. Prepaid tax Akun ini terdiri dari: This account consists of: 2013 2012 Pajak Pertambahan Nilai 36.120.437 49.859.085 Value-Added Tax