KEPENTINGAN NON PENGENDALI NON CONTROLLING INTEREST

PTPN X Laporan Tahunan 2014 429 PT PERKEBUNAN NUSANTARA X PT PERKEBUNAN NUSANTARA X DAN ENTITAS ANAK AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 Desember 2014 dan December 31, 2014 and untuk Tahun yang Berakhir 31 Desember 2014 for the Year Ended December 31, 2014 Dengan Angka Perbandingan Tanggal 31 Desember 2013; dan With Comparative Figures dated December 31, 2014; and 01 Januari 2013 31 Desember 2012; dan January 01, 2013Dcecember 31, 2012; and Untuk tahun yang berakhir 31 Desember 2013 for the Year Ended December 31, 2013 Dalam Rupiah, kecuali Dinyatakan Lain Expressed in Rupiah, Unless Otherwise Stated 34. 34. Gula Sugar Tetes Mollases Tembakau Tobacco Rumah Sakit Hospitals Bobbin Bobbin Karung Plastik dan Waring Plastic Bags and warring Bioethanol Bioethanol Edamame dan Okura Edamame and Okura Perhitungan Beban Pokok Penjualan Gula dan Tetes : Calculations Cost of Goods Sold of Sugar and Mollases: Nursery Sugar cane milling Cutting and transport cane Factory overhead Manufacturing Quality control Office and Administration Penyusutan Depreciation Amortization Pengemasan Packaging Cost of Goods Manufacturing Persediaan Awal: Beginning Inventory: Gula Ekonomis Economical Sugar Tetes Ekonomis Economical Mollases Sub Jumlah Sub Total Persediaan akhir: Ending Inventory: Gula Tetes Sub Jumlah Sub Total Nursery Sugar cane milling Cutting and transport cane Factory overhead Manufacturing Quality control Office and Administration Depreciation Amortization Packaging Persediaan Awal: Beginning Inventory: Gula Ekonomis Economical Sugar Tetes Ekonomis Economical Mollases Sub Jumlah Sub Total Persediaan akhir: Ending Inventory: Gula Tetes Sub Jumlah Sub Total Beban Pokok Penjualan 1.212.922.926.407 177.046.003.660 1.389.968.930.067 Cost of Goods Sold Sugar - 35.243.014.997 35.243.014.997 Mollases 35.587.827.843 35.243.014.997 70.830.842.840 203.065.991.131 18.186.303.227 221.252.294.358 35.587.827.843 - 35.587.827.843 203.065.991.131 - 203.065.991.131 - 18.186.303.227 18.186.303.227 Beban Pokok Produksi 1.045.444.763.119 194.102.715.430 1.239.547.478.549 Cost of Goods Manufacturing Pembungkus dan kemasan 22.019.346.895 - 22.019.346.895 Penyusutan Aset tetap 140.663.978.609 27.418.536.936 168.082.515.545 Amortisasi 78.184.790 17.374.627 95.559.417 Pengendalian mutu 41.261.720.857 7.866.875.456 49.128.596.313 Pimpinan dan tata usaha 113.677.942.600 21.849.517.437 135.527.460.037 Beban pabrik 346.035.379.464 64.797.302.833 410.832.682.297 Pengolahan 139.704.498.130 26.943.048.180 166.647.546.310 Tebu Giling 144.297.321.772 26.685.509.568 170.982.831.340 Tebang dan angkut tebu 92.715.200.711 17.613.139.456 110.328.340.167 GulaSugar TetesMollases JumlahTotal Pembibitan 4.991.189.291 911.410.937 5.902.600.228 Beban Pokok Penjualan 795.989.059.301 239.519.136.051 1.035.508.195.352 Cost of Goods Sold 2013 Sugar - 23.484.661.198 23.484.661.198 Mollases 153.168.791.368 23.484.661.198 176.653.452.566 35.587.827.843 35.243.014.997 70.830.842.840 153.168.791.368 - 153.168.791.368 35.587.827.843 - 35.587.827.843 - 35.243.014.997 35.243.014.997 21.547.707.514 - 21.547.707.514 Beban Pokok Produksi 913.570.022.826 227.760.782.252 1.141.330.805.078 138.122.943.325 34.069.106.700 172.192.050.025 Amortisasi 146.988.696 34.278.680 181.267.376 Pengendalian mutu 37.572.440.928 9.301.878.475 46.874.319.403 Pimpinan dan tata usaha 100.721.612.107 25.289.897.310 126.011.509.417 Beban pabrik 280.617.958.935 79.362.425.624 359.980.384.559 Pengolahan 128.453.942.321 32.967.060.500 161.421.002.821 Tebu Giling 121.817.664.598 26.674.897.872 148.492.562.470 Tebang dan angkut tebu 78.598.271.931 18.690.011.723 97.288.283.654 Pembibitan 5.970.492.471 1.371.225.368 7.341.717.839 Jumlah 1.554.867.082.217 1.945.584.776.170 Total 2014 GulaSugar TetesMollases JumlahTotal 80.650.819.296 29.557.275.912 2.977.526.297 - 76.201.008.241 - 154.782.985.503 356.279.866.382 178.040.972.757 145.572.723.318 26.705.574.772 24.205.980.491 2014 2013 795.989.059.301 1.212.922.926.407 239.519.136.051 177.046.003.660 BEBAN POKOK PENJUALAN COST OF GOODS SOLD PTPN X Laporan Tahunan 2014 430 PT PERKEBUNAN NUSANTARA X PT PERKEBUNAN NUSANTARA X DAN ENTITAS ANAK AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 Desember 2014 dan December 31, 2014 and untuk Tahun yang Berakhir 31 Desember 2014 for the Year Ended December 31, 2014 Dengan Angka Perbandingan Tanggal 31 Desember 2013; dan With Comparative Figures dated December 31, 2014; and 01 Januari 2013 31 Desember 2012; dan January 01, 2013Dcecember 31, 2012; and Untuk tahun yang berakhir 31 Desember 2013 for the Year Ended December 31, 2013 Dalam Rupiah, kecuali Dinyatakan Lain Expressed in Rupiah, Unless Otherwise Stated 34. 34. Perhitungan Beban Pokok Penjualan Tembakau: Calculation Cost of Goods Sold of Tobacco: Plantation Expenses Manufacturing Expenses Overhead Expenses Depreciationamortization Sub Jumlah Sub Total Beginning Work in Process Ending Work in Process Persediaan Awal Barang Jadi Beginning Finished Goods Ending Finished Goods Perhitungan Beban Pokok Penjualan Rumah Sakit Calculation Cost of Goods Sold of Hospitals Gaji Salary Tunjangan Kesejahteraan Welfare benefits Tunjangan Sosial Karyawan Social Benefits Employee Pengeluaran Khusus Special expenditure Biaya Pelaksanaan Tugas Cost Duties Biaya KantorgedungMess The cost of office building Mess Asuransi insurance Sewa rent Obat dan Bahan Pembalut Drugs and Substances Bandages Makan dan Minum Eat and drink Keperluan Rumah Tangga Domestic Purposes Eksploitasi Peralatan RS Exploitation Equipment RS Pemeliharaan Mesin dan Instalasi aintenance of Machines and Installations Pemeliharaan Gedung dan Penataran Building Maintenance and Upgrading Pemasaran marketing Alat Angkutan Transport Equipment Penyusutan dan Amortisasi Depreciation and Amortization Perhitungan Beban Pokok Penjualan Cutting Bobbin: Calculation Cost of Goods Sold of Cutting Bobbin: Perhitungan Beban Pokok Penjualan Karung dan Waring: Biaya Tenaga Kerja Labor Biaya Manufaktur Manucfaturing Biaya Penyusutan Depreciation Biaya PTLPLN PTL PLN Biaya Bahan Baku Raw Material Biaya Bahan Pembantu Subsidiary Material Persediaan Awal Barang Jadi Beginning Finished Goods Persediaan Akhir Barang Jadi Ending Finished Goods Cost of Goods Sold 18.307.942.704 - 21.211.091.486 - Beban Pokok Penjualan 80.650.819.296 29.557.275.912 5.034.936.311 - Beban Pokok Produksi 83.553.968.078 29.557.275.912 Cost of Goods Manufacturing 4.755.133.407 - 5.479.621.607 - 54.240.933.160 6.052.711.759 Calculation Cost of Goods Sold of Plastic Bags and Warring: 2014 2013 12.393.583.193 - 1.649.760.400 23.504.564.153 Penyusutan Amortisasi 1.392.954.952 1.401.571.771 Depreciationamortization Beban Pokok Penjualan 26.705.574.772 24.205.980.491 Cost of Goods sold Eksploitasi Pengangkutan 170.138.187 216.304.165 Shipping exploitation Beban Overhead 5.418.525.808 5.912.285.566 Overhead Expenses Total 2014 2013 Pengolahan Bahan 19.723.955.825 16.675.818.989 Materials processing 991.312.326 830.431.057 5.325.563.958 203.379.748 Jumlah 178.040.972.757 145.572.723.317 1.536.839.494 821.321.649 5.966.336.921 3.957.406.150 1.226.927.659 872.616.656 3.226.723.683 3.255.408.933 1.364.817.254 1.291.741.424 20.093.265.571 13.944.052.933 103.225.336 - 5.502.993.219 - 57.838.386.970 60.339.338.225 75.000.000 74.000.000 518.662.787 418.274.750 9.358.808.845 5.933.743.539 48.104.827.779 38.934.364.473 11.767.377.016 9.316.229.039 5.039.903.939 5.380.414.741 Beban Pokok Penjualan 154.782.985.503 356.279.866.382 Cost of Goods Sold 2014 2013 Cost of Goods Manufacturing 21.678.374.604 167.316.770.044 Persediaan Akhir Barang Jadi 6.723.186.427 112.157.617.386 Persediaan Akhir Dalam Proses 229.706.009.046 21.678.374.604 Beban Pokok Produksi 139.827.797.326 301.120.713.724 257.376.188.986 262.507.429.329 Persediaan Awal Dalam Proses 112.157.617.386 60.291.658.999 Beban Overhead 37.935.257.643 37.814.173.425 PenyusutanAmortisasi 5.893.005.656 4.661.381.656 Beban Tanaman 130.512.793.800 144.500.121.577 Beban Pengolahan 83.035.131.887 75.531.752.671 2014 2013 BEBAN POKOK PENJUALAN lanjutan COST OF GOODS SOLD continued