NET SALES PT Set Sempurna Tbk 2010

These Consolidated Financial Statements are Originally Issued in Indonesian Language. PT SELAMAT SEMPURNA Tbk. DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2010 DAN 2009 DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN PT SELAMAT SEMPURNA Tbk. AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2010 AND 2009 EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED

22. BEBAN POKOK PENJUALAN

22. COST OF GOODS SOLD

Akun ini terdiri dari: This account consists of: 2010 2009 Bahan baku yang digunakan 873.699.950.840 759.363.787.264 Raw materials used Upah buruh langsung Catatan 16 132.573.335.092 112.930.555.171 Direct labor Note 16 Beban pabrikasi 180.883.078.864 161.073.849.040 Manufacturing overhead Jumlah Beban Produksi 1.187.156.364.796 1.033.368.191.475 Persediaan barang dalam proses Work in-process inventory Awal tahun 9.245.600.518 7.424.215.207 Beginning balance Akhir tahun 9.057.916.642 9.245.600.518 Ending balance Beban Pokok Produksi 1.187.344.048.672 1.031.546.806.164 Cost of Goods Manufactured Persediaan barang jadi Finished goods inventory Awal tahun 51.820.812.370 60.295.449.455 Beginning balance Pembelian 24.198.645.890 18.365.145.534 Purchases Akhir tahun 70.366.082.550 51.820.812.370 Ending balance Beban Pokok Penjualan 1.192.997.424.382 1.058.386.588.783 Cost of Goods Sold Sebagian pembelian, yaitu sekitar 21,26 dan 23,20, masing-masing pada tahun 2010 dan 2009 dilakukan dengan pihak hubungan istimewa Catatan 5. A portion of purchases approximately to 21.26 and 23.20 in 2010 and 2009, respectively, were made from related parties Note 5. Pada tahun 2010 dan 2009, tidak terdapat pembelian dari pemasok yang jumlah pembeliannya selama setahun melebihi 10 dari jumlah penjualan bersih konsolidasi. In 2010 and 2009, there was no purchases from suppliers with annual cummulative individual amount exceeding 10 of total consolidated net sales.

23. BEBAN PENJUALAN

23. SELLING EXPENSES

Akun ini terdiri dari: This account consists of: 2010 2009 Iklan, komisi dan promosi Advertising, commissions and penjualan 45.695.520.623 49.235.678.741 sales promotions Pengangkutan 14.985.604.919 10.957.130.643 Freight Gaji, upah dan kesejahteraan Salaries, wages and karyawan 7.154.429.055 6.709.049.442 employees’ benefits Royalti Catatan 29 6.678.645.476 6.830.918.137 Royalty Note 29 Lain-lain 3.354.811.215 2.356.309.432 Others Jumlah 77.869.011.288 76.089.086.395 Total

24. BEBAN UMUM DAN ADMINISTRASI

24. GENERAL AND ADMINISTRATION EXPENSES

Akun ini terdiri dari: This account consists of: 2010 2009 Gaji, upah dan kesejahteraan Salaries, wages and employees karyawan Catatan 16 45.830.264.826 32.462.236.028 benefits Note 16 Penyusutan Catatan 9 4.653.119.511 4.959.261.995 Depreciation Note 9 Beban kantor 2.000.412.394 3.519.581.741 Office expenses Komunikasi 1.106.764.684 956.758.738 Communication Perjalanan dinas 1.057.609.231 1.166.456.947 Business travel Asuransi 966.801.264 781.703.098 Insurance 124 PT. SELAMAT SEMPURNA Tbk. Laporan Tahunan 2010 These Consolidated Financial Statements are Originally Issued in Indonesian Language. PT SELAMAT SEMPURNA Tbk. DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2010 DAN 2009 DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN PT SELAMAT SEMPURNA Tbk. AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2010 AND 2009 EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED

24. BEBAN UMUM DAN ADMINISTRASI lanjutan

24. GENERAL AND ADMINISTRATION EXPENSES

continued Akun ini terdiri dari: This account consists of: 2010 2009 Pajak dan perijinan 918.616.387 1.238.506.186 Taxes and license fees Jasa profesional 890.058.545 1.020.169.541 Professional fees Sewa 830.011.755 927.538.800 Rental Lain-lain 4.821.523.402 3.364.338.863 Others Jumlah 63.075.181.999 50.396.551.937 Total

25. PENDAPATAN BUNGA DAN BEBAN KEUANGAN

25. INTEREST INCOME AND FINANCING CHARGES

Pendapatan bunga Interest income Pendapatan bunga terdiri dari: Interest income consist of: 2010 2009 Jasa giro dan lain-lain 1.603.136.072 1.850.830.198 Current accounts and others Bunga deposito - 96.691.288 Interest on time deposit Jumlah 1.603.136.072 1.947.521.486 Total Beban keuangan Financing charges Beban keuangan terdiri dari: Financing charges consist of: 2010 2009 Bunga obligasi 11.666.666.667 - Interest obligation Bunga pinjaman bank 9.551.182.898 6.493.249.501 Interest on bank loans Provision and administrative Provisi dan administrasi bank 2.220.452.985 2.713.027.361 charges on bank Amortisasi biaya emisi obligasi Derivative transaction expenses Catatan 17 391.264.529 - Note 17 Jumlah 23.829.567.079 9.206.276.862 Total

26. PENGHASILAN BEBAN LAIN-LAIN - BERSIH

26. OTHER INCOME EXPENSES - NET

Akun ini terdiri dari: This account consists of: 2010 2009 Pendapatan transaksi derivatif - bersih Derivative transaction income- Catatan 15 6.289.002.434 10.312.070.702 net Note 15 Rugi atas penjualan investasi Loss on sale of saham Catatan 8 4.664.293.155 - investment of shares Note 8 Denda atas keterlambatan Charges on receivables late pembayaran piutang dan lain-lain 1.678.495.277 1.881.476.168 payments and others Gain on sale of property, plant Laba penjualan aset tetap Catatan 9 568.194.065 583.569.120 and equipment Note 9 Jumlah 3.871.398.621 12.777.115.990 Total 125 Annual Report 2010 PT. SELAMAT SEMPURNA Tbk.