KEPENTINGAN NON PENGENDALI ATAS ASET BERSIH ENTITAS ANAK

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E79 Exhibit E79 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated 24. KOMPONEN EKUITAS LAINNYA Lanjutan 24. OTHER EQUITY COMPONENTS Continued Rincian selisih nilai transaksi restrukturisasi entitas sepengendali adalah sebagai berikut: Details of differences in restructuring transactions between entities under common control are as follows: Bagian proporsional saham atas nilai buku aset bersih Entitas anak Tanggal transaksi Harga pengalihan Proportional share in Selisih Subsidiaries Date of transaction Transfer price book value of net assets Difference PT Alam Permai 31 Mei 2012 312.299.488 3.130.513 309.168.975 31 May 2012 PT Nusaraya Permai 31 Mei 2012 22.810.363 15.677.572 7.132.791 31 May 2012 PT Nakau 15 Juni 2012 239.125.000 191.785.638 47.339.362 15 June 2012 PT Sumatera Candi Kencana 15 Juni 2012 1.000.000 980.601 1.980.601 15 June 2012 575.234.851 209.613.122 365.621.729 Perusahaan dan LIH, entitas anak, membeli saham NRP dan AP, selain itu, Perusahaan dan TPAI, entitas anak, membeli saham NAK dan SCK Catatan 1c. Selisih antara harga peralihan dan bagian proporsional saham atas nilai buku aset bersih yang diperoleh sebesar Rp 365.621.729 disajikan sebagai “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali” bagian dari ekuitas Catatan 2o. The Company and LIH, a subsidiary, purchased shares of NRP and AP, the Company and TPAI, a subsidiary, also purchased shares of NAK and SCK Note 1c. The difference between the transfer price and the proportional share in book value of net assets that acquired amounting to Rp 365,621,729 is presented as “Differences in Restructuring Transactions between Entities Under Common Control” as part of equity Note 2o. 25. PENDAPATAN 25. REVENUES Rincian pendapatan usaha adalah sebagai berikut: Details of operating revenues are as follows: 2 0 1 2 2 0 1 1 Minyak kelapa sawit 492.001.236 311.057.497 Crude palm oil Tandan buah segar 55.457.178 51.490.998 Fresh fruit bunches Inti kelapa sawit 50.830.778 35.969.623 Palm kernel Kopra 946.050 1.052.899 Copra J u m l a h 599.235.242 399.571.017 T o t a l Pada tanggal 31 Desember 2012 dan 2011, terdapat penjualan kepada pelanggan yang melebihi 10 dari jumlah penjualan sebagai berikut: On 31 December 2012 and 2011, there were sales to customers that excess of 10 of total sales as follows: 2 0 1 2 2 0 1 1 PT Wilmar Nabati Indonesia 227.391.691 187.095.843 PT Wilmar Nabati Indonesia PT Multimas Nabati Asahan 110.158.242 - PT Multimas Nabati Asahan PT Sinar Alam permai - 64.251.878 PT Sinar Alam permai J u m l a h 337.549.933 251.347.721 T o t a l These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E80 Exhibit E80 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand Rupiah, unless otherwise stated 26. BEBAN POKOK PENJUALAN 26. COST OF GOODS SOLD 2 0 1 2 2 0 1 1 Beban Langsung Direct Cost Bahan Materials Pembelian tanda buah segar 196.670.873 69.674.728 Purchase of fresh fruit bunches Pemupukan dan Herbisida 47.639.219 41.309.265 Fertilization and herbicide Bahan lainnya 2.358.012 403.644 Other materials Upah Wages Biaya pemeliharaan tanaman 55.249.129 23.742.516 Plant maintenance costs Panen dan pemupukan 50.727.026 27.075.924 Harvesting and fertilization Biaya pengolahan 17.290.625 9.389.082 Processing costs Jumlah Beban Langsung 369.934.884 171.595.159 Total Direct Cost Beban Tidak Langsung 98.562.495 77.212.654 Indirect Cost Beban Pokok Produksi 468.497.379 248.807.813 Cost of Goods Manufactured Persediaan Awal Beginning Inventory Minyak kelapa sawit 10.082.717 642.502 Crude palm oil Inti sawit 1.006.863 243.819 Palm kernel Jumlah Persediaan Awal 11.089.580 886.321 Total Beginning Inventory Persediaan Akhir Ending Inventory Minyak kelapa sawit 20.861.621 10.082.717 Crude palm oil Inti sawit 1.597.454 1.006.863 Palm kernel Jumlah Persediaan Akhir 22.459.075 11.089.580 Total Ending Inventory Jumlah Beban Pokok Penjualan 457.127.884 238.604.554 Total Cost of Goods Sold Pada tanggal 31 Desember 2012 dan 2011, terdapat pembelian kepada pemasok yang melebihi 10 dari jumlah pembelian yaitu PT Tazar Guna Mandiri dan PT Sasco Indonesia. As of 31 December 2012 and 2011, there were purchases to suppliers that exceed 10 of the total purchase were PT Tazar Guna Mandiri and PT Sasco Indonesia. 2 0 1 2 2 0 1 1 Beban Tidak Langsung Indirect Cost Gaji dan kesejahteraan karyawan 32.922.989 21.853.423 Salaries and employee benefits Penyusutan dan amortisasi Depreciation and amortization Catatan 10 dan 11 27.660.538 21.950.173 Note 10 and 11 Transportasi dan perjalanan dinas 10.755.917 7.121.476 Transportation and business travelling Listrik, air dan telepon 8.469.643 6.206.597 Electricity, water and telephone Perbaikan dan pemeliharaan 4.505.743 4.419.239 Repair and maintenance Representasi dan jamuan 2.756.888 2.407.088 Representation and entertainment Beban karyawan lain-lain 1.530.507 1.085.877 Other employee expenses Pengembangan sosial 1.742.656 921.279 Social development Keselamatan, kesehatan dan lingkungan kerja 1.734.296 852.028 Safety, healthy and environment Asuransi 1.531.439 608.495 Insurance Operasional kantor 1.085.113 558.897 Office operational Perijinan 947.621 2.444.337 License Perpajakan 73.957 2.320.154 Taxation Lain-lain 2.845.188 4.463.591 Others J u m l a h 98.562.495 77.212.654 T o t a l