COST OF GOODS SOLD continued BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES

369 Penawaran Umum Perdana Saham – PT Toba Bara Sejahtra Tbk PT TOBA BARA SEJAHTRA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011, 2010 dan 2009 dan 1 Januari 200931 Desember 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011, 2010 and 2009 and January 1, 2009December 31, 2008 Expressed in thousands of Rupiah, unless otherwise stated 27. BEBAN POKOK PENJUALAN lanjutan

27. COST OF GOODS SOLD continued

Pembelian barang dan jasa dari pihak ketiga yang nilainya secara individual melebihi 10 dari jumlah penjualan adalah sebagai berikut: Purchases of materials and services from third parties which individually exceed 10 of total sales are as follows: Disajikan KembaliAs Restated Catatan 2 Catatan 2 dan 4 Note 2 Notes 2 and 4 2011 2010 2009 Total: Amount: PT Petrosea, Tbk 655.918.973 387.401.764 121.405.382 PT Petrosea, Tbk PT Sapta Indra Sejati 387.892.170 218.361.679 202.908.881 PT Sapta Indra Sejati Sub - total 1.043.811.143 605.763.443 324.314.263 Sub - total Persentase: Percentage: PT Petrosea Tbk 15 16 13 PT Petrosea Tbk PT Sapta Indra Sejati 9 9 21 PT Sapta Indra Sejati Persentase terhadap Percentage of the penjualan 24 25 34 total sales 28. BEBAN UMUM DAN ADMINISTRASI 28. GENERAL AND ADMINISTRATIVE EXPENSES Disajikan KembaliAs Restated Catatan 2 Catatan 2 dan 4 Note 2 Notes 2 and 4 2011 2010 2009 Gaji, upah, bonus dan Salaries, wages, bonuses, kesejahteraan karyawan 160.448.481 125.875.755 37.929.086 and employee benefits Representasi dan jamuan 20.591.984 6.739.981 1.208.022 Representation and entertainment Program tanggung jawab sosial Corporate social dan lingkungan perusahaan 15.463.027 1.937.652 1.607.060 responsibility program Jasa profesional 13.668.780 7.405.920 3.507.018 Professional fees Perjalanan 9.305.641 7.049.515 3.124.927 Travel Penyusutan Catatan 11 6.012.947 3.162.514 2.039.062 Depreciation Note 11 Perlengkapan dan Office supplies and peralatan kantor 4.493.686 2.923.561 934.540 utilities Sewa kantor dan kendaraan 3.440.031 3.136.429 2.984.733 Office and vehicle rent Reparasi dan perawatan 2.418.346 414.333 521.587 Reparation and maintenance Asuransi 1.178.201 892.629 349.083 Insurance Pos dan telekomunikasi 1.006.391 1.118.891 912.136 Postage and telecommunication Lain-lain masing-masing Others each below di bawah Rp1.000.000 5.846.077 8.234.904 1.594.340 Rp1,000,000 Total beban umum Total general and adminsitrative dan administrasi 243.873.592 168.892.084 56.711.594 expenses 370 Penawaran Umum Perdana Saham – PT Toba Bara Sejahtra Tbk PT TOBA BARA SEJAHTRA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011, 2010 dan 2009 dan 1 Januari 200931 Desember 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011, 2010 and 2009 and January 1, 2009December 31, 2008 Expressed in thousands of Rupiah, unless otherwise stated 29. BEBAN PENJUALAN DAN PEMASARAN 29. SELLING AND MARKETING EXPENSES