Modal ditempatkan dan disetor penuh Issued and fully paid

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 92 28. BEBAN POKOK PENJUALAN 28. COST OF SALES Rincian beban pokok penjualan sebagai berikut: The details of cost of sales are as follows: 2014 2013 Enam bulan Enam bulan Six months Six months Beban produksi: Production costs: Beban bahan baku 812.365.541 641.791.590 Raw materials Penyusutan dan amortisasi 77.479.325 71.241.647 Depreciation and amortization Beban pengolahan 63.425.393 42.805.414 Processing cost Gaji, upah dan kesejahteraan karyawan 13.453.511 12.927.891 Salaries, wages and allowances Lain-lain 9.010.912 10.400.297 Others Total beban produksi 975.734.682 779.166.839 Total production costs Persediaan bahan baku Raw materials Awal 11.116.845 8.675.480 Beginning Akhir 8.648.644 8.822.745 Ending Persediaan dalam proses Work in process Awal 20.552.676 16.227.001 Beginning Akhir 11.802.755 18.567.593 Ending Persediaan produk jadi Finished goods Awal 58.824.249 55.836.388 Beginning Akhir 66.844.596 61.003.508 Ending Pembelian barang jadi dari Purchases of finished goods from pihak ketiga 20.029.657 8.514.183 third parties Total sebelum eliminasi 998.962.114 780.026.045 Total before elimination Eliminasi 24.478.020 112.195.213 Elimination Total setelah Eliminasi 974.484.094 667.830.832 Total after Elimination 30 Juni June 30, Untuk periode-periode 30 Juni 2014 dan 2013 total pembelian Kelompok Usaha masing-masing sebesar Rp431,11 miliar dan Rp187,92 miliar. Rincian pemasok yang melebihi 10 dari pembelian Perusahaan dan Entitas Anak sebagai berikut: For the six-month periods June 30, 2014 and 2013, the total purchases of the Group amounted to Rp431.11 billion and Rp187.92 billion, respectively. The details of suppliers with purchases of more than 10 of total purchases of the Company and Subsidiaries are as follows: Persentase terhadap Total Penjualan Total Percentage to Total Total Sales PT Agro Mitra Madani - Entitas anak - 0,00 PT Agro Mitra Madani - a Subsidiary PT Agrowiyana - Entitas anak - 0,00 PT Agrowiyana - a Subsidiary Lain-lain masing-masing di bawah 10 24.478.018 1,79 Others each below 10 Total 24.478.018 1,79 Total Enam bulanSix months 30 Juni June 30, 2014 PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 93 28. BEBAN POKOK PENJUALAN Lanjutan 28. COST OF GOODS SOLD Continued Persentase terhadap Total Penjualan Total Percentage to Total Total Sales PT Agro Mitra Madani - Entitas anak 91.017.710 9,79 PT Agro Mitra Madani - a Subsidiary PT Agrowiyana - Entitas anak 84.618.094 9,10 PT Agrowiyana - a Subsidiary PT Bakrie Pasaman Plantations - PT Bakrie Pasaman Plantations - Entitas anak 78.478.701 8,44 a Subsidiary PT Sumbertama Nusapertiwi - PT Sumbertama Nusapertiwi - Entitas anak 45.812.678 4,93 a Subsidiary Lain-lain masing-masing di bawah 10 103.367.569 11,12 Others each below 10 Total 403.294.752 43,39 Total Enam bulanSix months 30 Juni June 30, 2013 Dieliminasi Eliminated 29. BEBAN USAHA 29. OPERATING EXPENSES Rincian beban usaha sebagai berikut: The detail of operating expenses were as follows: 2014 2013 Enam bulan Enam bulan Six months Six months Beban Penjualan Selling Expenses Bongkar muat dan pelabuhan 22.268.697 17.330.648 Docking and loading Komisi penjualan dan beban bank 975.193 844.226 Sales and bank commissions Lain-lain 283.944 3.121.234 Others Total Beban Penjualan 23.527.834 21.296.108 Total Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji dan tunjangan lainnya 92.619.901 72.078.846 Salaries and allowances Penyusutan Catatan 12 14.710.251 13.198.439 Depreciation Note 12 Sewa 9.868.661 9.358.944 Rental Jasa profesional 8.929.105 9.505.139 Professional fees Imbalan kerja karyawan Catatan 23 8.586.494 3.720.854 Retirement benefits expense Note 23 Transportasi 5.503.904 4.578.364 Transportation Listrik, air dan komunikasi 4.730.550 5.708.491 Electricity, water and communication Keamanan 4.491.961 2.817.895 Security Beban akokasi kantor pusat 4.096.279 4.479.717 Allocation from head office Perjalanan dinas 3.328.973 3.290.490 Travelling Perbaikan dan pemeliharaan 2.123.896 3.247.100 Repairs and maintenance Beban kantor 1.750.433 1.343.269 Office expense Pajak 1.584.403 570.711 Taxes Kontribusi dan donasi 1.439.659 1.096.630 Contribution and donation Beban administrasi lainnya Other administration expenses masing-masing di bawah Rp1 miliar 4.846.414 11.589.958 each below Rp1 billion Sub-total 168.610.884 146.584.847 Sub-total Beban umum yang dikapitalisasi General expenses capitalized to ke tanaman belum menghasilkan 26.604 845.669 immature plantations Beban Umum dan Administrasi 168.584.280 145.739.178 General and Administrative Expenses Total 192.112.114 167.035.286 Total 30 Juni June 30,