SALDO LABA RETAINED EARNINGS PENJUALAN NETO NET SALES

The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan pada Tanggal 30 Juni 2014 dan Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of June 30, 2014 and Six-Months Period Then Ended Unaudited Expressed in Millionsof Rupiah, Unless Otherwise Stated 59 20. SALDO LABA 20. RETAINED EARNINGS Berdasarkan Akta Berita Acara Rapat Umum Pemegang Saham Tahunan No. 50 tanggal 30 Mei 2014, yang dibuat di hadapan Lies Herminingsih, S.H., Notaris di Jakarta, pemegang saham menyetujui, antara lain, penetapan penggunaan laba bersih tahun buku 2013 untuk pembagian dividen tunai sebesar Rp12 Rupiah penuh setiap saham atau seluruhnya Rp36.000, penyisihan dana cadangan sebesar Rp10.000 dan sisanya dimasukkan sebagai saldo laba. Based on the Minutes of Annual Shareholders’ General Meeting No. 50 held on May 30, 2013, which were notarized by Lies Herminingsih, S.H., Notary in Jakarta, the shareholders approved, among other things, the appropriation of 2013 net income for distribution of cash dividends of Rp12 full amount per share or Rp36,000, in their entirety, and general reserves of Rp10,000 with the remaining balance being declared as unappropriated retained earnings. Berdasarkan Akta Berita Acara Rapat Umum Pemegang Saham Tahunan No. 68 tanggal 28 Mei 2013, yang dibuat di hadapan SP. Henny Singgih, S.H., Notaris di Jakarta, pemegang saham menyetujui, antara lain, penetapan penggunaan laba bersih tahun buku 2012 untuk pembagian dividen tunai sebesar Rp10 Rupiah penuh setiap saham atau seluruhnya Rp30.000, penyisihan dana cadangan sebesar Rp10.000 dan sisanya dimasukkan sebagai saldo laba. Based on the Minutes of Annual Shareholders’ General Meeting No. 68 held on May 28, 2013, which were notarized by SP. Henny Singgih, S.H., Notary in Jakarta, the shareholders approved, among other things, the appropriation of 2012 net income for distribution of cash dividends of Rp10 full amount per share or Rp30,000, in their entirety, and general reserves of Rp10,000 with the remaining balance being declared as unappropriated retained earnings. 21. PENJUALAN NETO 21. NET SALES Rincian penjualan neto adalah sebagai berikut: The details of net sales are as follows: Periode yang Berakhir pada tanggal 30 Juni Periods ended June 30, 2014 2013 Benih Seeds Benih jagung 86.063 161.065 Corn seeds Benih sayuran dan buah-buahan 112.940 110.444 Vegetable and fruit seeds Benih padi 1.142 342 Paddy seeds Total benih 200.145 271.851 Total seeds Pestisida 254.424 181.100 Pesticides Lain-lain 13.131 9.337 Others Total penjualan - neto 467.700 462.288 Total sales - net Pada tanggal 30 Juni 2014 dan 2013, tidak terdapat transaksi penjualan yang dilakukan terhadap pelanggan dengan total penjualan kumulatif selama satu tahun melebihi 10 dari penjualan neto konsolidasian. As of June 30, 2014 ang 2013, there were no sales transactions involving any single customer with annual cumulative sales exceeding 10 of consolidated net sales. The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan pada Tanggal 30 Juni 2014 dan Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of June 30, 2014 and Six-Months Period Then Ended Unaudited Expressed in Millionsof Rupiah, Unless Otherwise Stated 60 22. BEBAN POKOK PENJUALAN 22. COST OF GOODS SOLD