LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada Tanggal-tanggal tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2012 and 2011 and for the Years Then Ended Expressed in thousands of Rupiah, unless otherwise stated 84 24. PENJUALAN lanjutan 24. SALES continued Pada tahun 2012 dan 2011, penjualan Grup kepada pelanggan yang melebihi 10 dari total penjualan konsolidasian adalah dari segmen operasi produk kelapa sawit dengan rincian sebagai berikut: In 2012 and 2011, the Group’s sales to customers that exceed 10 of total consolidated sales were from operating segment palm products with details as follows: Total Persentase dari total penjualan Total Percentage to total sales 2012 2011 2012 2011 PT Sinar Alam Permai 792.159.093 851.671.554 26,53 27,10 PT Sinar Alam Permai Cargill International Trading Pte. Ltd. 399.398.895 455.247.091 13,37 14,49 Cargill International Trading Pte.Ltd. Total 1.191.557.988 1.306.918.645 39,90 41,59 Total Tidak ada penjualan kepada pihak berelasi selama tahun 2012 dan 2011. There were no sales transaction with related parties during 2012 and 2011. 25. BEBAN POKOK PENJUALAN 25. COST OF SALES Beban pokok penjualan konsolidasian untuk tahun 2012 dan 2011 adalah sebagai berikut: Consolidated cost of sales for the years ended 2012 and 2011 were as follows: 2012 2011 Beban pemeliharaan 318.481.022 328.657.328 Upkeep costs Beban panen 139.973.712 111.709.487 Harvesting costs Alokasi beban tidak langsung 96.476.548 55.403.947 Allocation of indirect costs Beban penyusutan dan amortisasi 120.241.512 75.987.534 Depreciation and amortization Beban produksi TBS 675.172.794 571.758.296 FFB production cost Biaya kontribusi kemitraan 8.952.308 6.668.483 Partnership contribution expense Saldo awal TBS 391.934 462.531 Beginning balance of FFB Pembelian TBS - pihak ketiga 1.369.005.332 1.428.935.961 FFB purchase - third parties TBS tersedia 2.053.522.368 2.007.825.271 FFB available for production Saldo akhir TBS 346.976 391.934 Ending balance of FFB Pemakaian TBS untuk produksi 2.053.175.392 2.007.433.337 FFB consumed for production Pemakaian TBS untuk produksi FFB consumed for production - minyak kelapa sawit dan inti sawit 2.034.253.939 2.003.298.463 CPO and PK Pemakaian TBS untuk produksi FFB consumed for production - kecambah 8.355.699 4.134.874 germinated seeds Beban pokok penjualan - TBS 10.565.754 - Cost of sales - FFB Pemakaian TBS untuk produksi FFB consumed for production minyak kelapa sawit dan inti sawit 2.034.253.939 2.003.298.463 CPO and PK Beban pengolahan Manufacturing cost Minyak kelapa sawit dan inti sawit 57.245.839 51.894.797 CPO and PK Alokasi beban tak langsung Allocation of indirect costs dan beban penyusutan 65.631.030 51.912.488 and depreciation expenses Beban pokok produksi 2.157.130.808 2.107.105.748 Costs of goods manufactured are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada Tanggal-tanggal tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2012 and 2011 and for the Years Then Ended Expressed in thousands of Rupiah, unless otherwise stated 85 25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF SALES continued 2012 2011 Pembelian CPO dan PK - pihak ketiga 14.421.913 24.561.987 CPO and PK purchase - third parties Pemakaian minyak sawit untuk produksi CPO consumed for production - produk minyak sawit 12.457.638 - CPO products Pemakaian inti sawit untuk produksi PK consumed for production - produk inti sawit 14.273.953 38.244.269 PK products Barang jadi Finished goods Saldo awal minyak kelapa sawit Beginning balance of dan inti sawit 207.854.958 133.062.767 CPO and PK Saldo akhir minyak kelapa sawit Ending balance of dan inti sawit 226.487.102 207.854.958 CPO and PK Beban pokok penjualan - minyak Cost of sales - kelapa sawit dan inti sawit 2.126.188.986 2.018.631.275 CPO and PK FFB consumed for production - Pemakaian TBS untuk produksi - kecambah 8.355.699 4.134.874 germinated seeds Beban pokok produksi kecambah 12.947.617 4.272.492 Manufacturing cost of germinated seeds Beginning balance of germinated Saldo awal kecambah 5.259.783 7.361.895 seeds Ending balance of germinated Saldo akhir kecambah 14.331.088 5.259.783 seeds Beban pokok penjualan - kecambah 12.232.011 10.509.478 Cost of sales - germinated seeds Pemakaian inti sawit untuk produksi PK consumed for production produk inti sawit 14.273.953 38.244.269 PK products Beban pengolahan produk inti sawit 2.315.325 2.469.931 Manufacturing cost of palm kernel product Cost of goods manufactured - Beban pokok produksi produk inti sawit 16.589.278 40.714.200 palm kernel product Barang jadi Finished goods Saldo awal produk inti sawit 2.524.840 1.997.008 Beginning balance of palm kernel product Saldo akhir produk inti sawit 8.414.321 2.524.840 Ending balance of palm kernel product Beban pokok penjualan - produk Cost of sales - inti sawit 10.699.797 40.186.368 palm kernel products Beban pokok penjualan - lainnya 33.584.938 12.238.934 Cost of sales - others Total beban pokok penjualan 2.193.271.486 2.081.566.055 Total cost of sales Tidak ada pembelian dari satu pemasok yang melebihi 10 dari total penjualan konsolidasian selama tahun 2012 dan 2011. There were no purchases from one supplier which exceeds 10 of total consolidated sales during 2012 and 2011. Tidak ada pembelian dari pihak berelasi selama tahun 2012 dan 2011. There were no purchase transactions with related parties during 2012 and 2011.