BEBAN POKOK PENJUALAN COST OF SALES

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2014 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and for the Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 77 25. BEBAN POKOK PENJUALAN 25. COST OF SALES Beban pokok penjualan konsolidasian untuk periode 2014 dan 2013 adalah sebagai berikut: Consolidated cost of sales for the period ended 2014 and 2013 were as follows: Periode yang berakhir pada tanggal 31 Maret Period ended March 31 2014 2013 Beban pemeliharaan 72.907.428 43.240.195 Upkeep costs Beban panen 37.537.969 32.928.635 Harvesting costs Alokasi beban tidak langsung 52.261.821 49.070.735 Allocation of indirect costs Beban penyusutan dan amortisasi 36.225.957 15.450.401 Depreciation and amortization Beban produksi TBS 198.933.175 140.689.966 FFB production costs Saldo awal TBS 417.961 346.976 Beginning balance of FFB Pembelian TBS - pihak ketiga 185.404.429 186.146.538 FFB purchase - third parties TBS tersedia 384.755.565 327.183.480 FFB available for production Saldo akhir TBS 1.621.276 1.718.028 Ending balance of FFB Pemakaian TBS untuk produksi 383.134.289 325.465.452 FFB consumed for production Pemakaian TBS untuk produksi FFB consumed for production - minyak sawit mentah dan inti sawit 365.776.307 294.995.392 CPO and PK Pemakaian TBS untuk produksi FFB consumed for production - kecambah 3.963.624 1.613.216 germinated seeds Beban pokok penjualan - TBS 13.394.358 28.856.844 Cost of sales - FFB Pemakaian TBS untuk produksi FFB consumed for production minyak sawit mentah dan inti sawit 365.776.307 294.995.392 CPO and PK Beban pengolahan Manufacturing cost Minyak sawit mentah dan inti sawit 17.051.272 14.720.636 CPO and PK Alokasi beban tak langsung Allocation of indirect costs dan beban penyusutan 20.906.534 21.123.020 and depreciation expenses Beban pokok produksi 403.734.113 330.839.048 Costs of goods manufactured Barang jadi Finished goods Saldo awal minyak sawit mentah Beginning balance of dan inti sawit 112.462.668 226.487.102 CPO and PK Saldo akhir minyak sawit mentah Ending balance of dan inti sawit 81.002.292 120.007.815 CPO and PK Beban pokok penjualan - minyak Cost of sales - sawit mentah dan inti sawit 435.194.489 437.318.335 CPO and PK FFB consumed for production - Pemakaian TBS untuk produksi - kecambah 3.963.624 1.613.216 germinated seeds Beban pokok produksi kecambah 2.581.411 1.631.001 Manufacturing cost of germinated seeds Beginning balance of germinated Saldo awal kecambah 25.353.767 14.331.088 seeds Ending balance of germinated Saldo akhir kecambah 28.556.819 14.591.911 seeds Beban pokok penjualan - kecambah 3.341.983 2.983.394 Cost of sales - germinated seeds Beban pokok penjualan - lainnya 15.216.387 10.609.235 Cost of sales - others Total beban pokok penjualan 467.147.217 479.767.808 Total cost of sales are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2014 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and for the Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 78 25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF SALES continued