PENJUALAN SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2017 tidak diaudit dan 2016 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2017 unaudited and December 31, 2016 audited And Six Months Period ended June 30, 2017 unaudited and 2016 unaudited Expressed in United States Dollar, unless otherwise stated 91 28. KEPENTINGAN NON-PENGENDALI lanjutan 28. NON-CONTROLLING INTERESTS continued 31 DesemberDecember 31, 2016 Pendapatan komprehensif Saldo lain Bagian atas Bagian atas Saldo 1 Jan 2016 Other labarugi neto dividen 31 Des 2016 Balance Penambahan comprehensive Share in net Share in Balance Jan 1, 2016 Addition income profitloss dividend Dec 31, 2016 ABN 34.168.539 - 4.217.340 12.459.499 13.443.150 28.967.548 ABN TBE 887 - - 66 - 821 TBE TMU 28.184 - - 177 - 28.361 TMU PKU 688.332 - 34.182 562.111 - 1.216.261 PKU GLP - 80.000 - 107.335 - 27.335 GLP Total 33.509.278 80.000 4.183.158 11.790.164 13.443.150 27.753.134 Total Kelompok usaha memiliki kepentingan non- pengendali material di ABN, yaitu sebesar 49. Sebelum eliminasi antar perusahaan, total aset ABN pada tanggal 30 Juni 2017 adalah AS98.863.612, total liabilitas adalah AS40.450.345, total ekuitas adalah AS58.413.267 dan total penjualan sebesar AS84.802.402 untuk periode yang berakhir 30 Juni 2017. The group has material non-controlling interest in ABN, i.e. 49. As at June 30, 2017, before intercompany eliminations, ABN has total assets of US98,863,612, total liabilities of US40,450,345, total equity of US58,413,267 and total revenues of US84,802,402 for period ended June 30, 2017. 29. PENJUALAN 29. SALES 2017 2016 enam bulan enam bulan six months six months Pihak ketiga Third parties Luar negeri 126.144.689 132.603.428 Export Lokal 1.716.509 6.048.516 Local Pihak berelasi Related parties Lokal - 356.068 Local Total 127.861.198 139.008.012 Total Rincian pelanggan dengan nilai penjualan melebihi 10 dari total penjualan adalah sebagai berikut: The details of customers with sales of more than 10 from the total sales are as follows: 2017 2016 enam bulan enam bulan six months six months Total: Total: Avra Commodities Pte., Ltd 47.883.613 20.604.483 Avra Commodities Pte., Ltd KCH Energy 22.238.635 12.031.310 KCH Energy Glencore International AG 14.151.086 12.574.107 Glencore International AG Sub-total 84.273.334 45.209.900 Sub-total Persentase: Percentage: Avra Commodities Pte., Ltd 37 15 Avra Commodities Pte., Ltd KCH Energy 17 9 KCH Energy Glencore International AG 11 9 Glencore International AG Persentase terhadap Percentage from the total penjualan 65 33 total sales PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2017 tidak diaudit dan 2016 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2017 unaudited and December 31, 2016 audited And Six Months Period ended June 30, 2017 unaudited and 2016 unaudited Expressed in United States Dollar, unless otherwise stated 92 30. BEBAN POKOK PENJUALAN 30. COST OF GOODS SOLD 2017 2016 enam bulan enam bulan six months six months Biaya produksi: Production costs: Pengupasan tanah 66.557.086 67.834.487 Overburden removal Pengangkutan dan penambangan batubara 4.782.588 4.816.245 Coal extraction and coal hauling Gaji, upah dan Salaries, wages and tunjangan karyawan 2.839.518 2.231.538 employee allowance Penyusutan Catatan 10 2.761.039 2.532.068 Depreciation Note 10 Sewa mesin, peralatan Machineries, equipment and dan kendaraan 2.096.044 1.183.280 vehicle rental Amortisasi aset Amortization of mine pertambangan Catatan 12 1.774.571 1.774.521 properties Note 12 Perawatan dan pemeliharaan 1.281.973 1.971.024 Repairs and maintenances Bahan bakar 596.895 2.261.812 Fuel Pengelolaan dan reklamasi Environmental and lingkungan hidup dan penutupan reclamation costs and mine tambang 339.968 293.541 closure Pemindahan lumpur 291.408 - Mud removal Lain-lain 2.398.190 1.478.631 Others Total biaya produksi 85.719.280 86.377.147 Total production costs Royalti Catatan 42a 7.155.838 7.090.670 Royalty Note 42a Pengangkutan dan crane 4.943.816 7.765.695 Barging and crane Barang dalam proses: Work- in- process: Batubara baku Raw Coal Awal periode 9.480.553 6.150.169 Beginning of period Akhir periode Catatan 6 13.043.934 2.886.590 End of period Note 6 Barang jadi: Finished Goods: Batubara industri Industrial Coal Awal periode 5.309.728 14.509.144 Beginning of period Akhir periode Catatan 6 8.332.387 8.147.664 End of period Note 6 Beban pokok penjualan 91.232.894 110.858.571 Cost of goods sold Beban pokok penjualan tersebut diatas termasuk beban pokok penjualan PKU atas tandan buah segar, palm kernel dan Crude Palm Oil CPO untuk tahun yang berakhir pada tanggal 30 Juni 2017 sebesar AS435.151 2016: AS429.829 untuk tandan buah segar. The above cost of goods sold include cost of good sold of PKU which consists of fresh fruit bunch, palm kernel and Crude Palm Oil CPO for the year ended June 30, 2017 amounting to US435,151 2016: US429,829 for fresh fruit bunch. Pembelian barang dan jasa dari pemasok yang nilainya secara individual melebihi 10 dari total penjualan adalah sebagai berikut: Purchases of materials and services from third parties which individually exceed 10 of total sales are as follows: 2017 2016 enam bulan enam bulan six months six months PT Cipta Kridatama 57.604.083 59.923.888 PT Cipta Kridatama Total 57.604.083 59.923.888 Total PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2017 tidak diaudit dan 2016 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2017 unaudited and December 31, 2016 audited And Six Months Period ended June 30, 2017 unaudited and 2016 unaudited Expressed in United States Dollar, unless otherwise stated 93 31. BEBAN UMUM DAN ADMINISTRASI 31. GENERAL AND ADMINISTRATIVE EXPENSES