MODAL SAHAM SHARE CAPITAL
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada
Tanggal-tanggal tersebut Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS December 31, 2012 and 2011
and for the Years Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
85
25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF SALES continued
2012 2011
Pembelian CPO dan PK - pihak ketiga 14.421.913
24.561.987 CPO and PK purchase - third parties
Pemakaian minyak sawit untuk produksi CPO consumed for production -
produk minyak sawit 12.457.638
- CPO products
Pemakaian inti sawit untuk produksi PK consumed for production -
produk inti sawit 14.273.953
38.244.269 PK products
Barang jadi Finished goods
Saldo awal minyak kelapa sawit Beginning balance of
dan inti sawit 207.854.958
133.062.767 CPO and PK
Saldo akhir minyak kelapa sawit Ending balance of
dan inti sawit 226.487.102
207.854.958 CPO and PK
Beban pokok penjualan - minyak Cost of sales -
kelapa sawit dan inti sawit 2.126.188.986
2.018.631.275 CPO and PK
FFB consumed for production - Pemakaian TBS untuk produksi - kecambah
8.355.699 4.134.874 germinated seeds
Beban pokok produksi kecambah 12.947.617
4.272.492 Manufacturing cost of germinated seeds
Beginning balance of germinated Saldo awal kecambah
5.259.783 7.361.895 seeds
Ending balance of germinated Saldo akhir kecambah
14.331.088 5.259.783 seeds
Beban pokok penjualan - kecambah 12.232.011
10.509.478 Cost of sales - germinated seeds
Pemakaian inti sawit untuk produksi PK consumed for production
produk inti sawit 14.273.953
38.244.269 PK products
Beban pengolahan produk inti sawit 2.315.325
2.469.931 Manufacturing cost of palm kernel product Cost of goods manufactured -
Beban pokok produksi produk inti sawit 16.589.278
40.714.200 palm kernel product Barang jadi
Finished goods Saldo awal produk inti sawit
2.524.840 1.997.008 Beginning balance of palm kernel product
Saldo akhir produk inti sawit 8.414.321
2.524.840 Ending balance of palm kernel product
Beban pokok penjualan - produk Cost of sales -
inti sawit 10.699.797
40.186.368 palm kernel products Beban pokok penjualan - lainnya
33.584.938 12.238.934
Cost of sales - others Total beban pokok penjualan
2.193.271.486 2.081.566.055
Total cost of sales
Tidak ada pembelian dari satu pemasok yang melebihi 10 dari total penjualan konsolidasian
selama tahun 2012 dan 2011. There were no purchases from one supplier which
exceeds 10 of total consolidated sales during 2012 and 2011.
Tidak ada pembelian dari pihak berelasi selama tahun 2012 dan 2011.
There were no purchase transactions with related parties during 2012 and 2011.
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada
Tanggal-tanggal tersebut Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS December 31, 2012 and 2011
and for the Years Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
86
26. BEBAN USAHA 26. OPERATING EXPENSES
Beban usaha terdiri dari beban penjualan dan pemasaran dan beban umum dan administrasi
konsolidasian untuk tahun 2012 dan 2011. Operating expenses consist of consolidated selling
and marketing expenses and general and administrative expenses for 2012 and 2011.
2012 2011
Beban penjualan dan pemasaran Selling and marketing expenses
Pajak ekspor 56.585.492
103.681.508 Export tax
Lain-lain 48.001.726
42.616.566 Others
Total 104.587.218
146.298.074 Total
Beban penjualan dan pemasaran - lain-lain terutama
merupakan beban
pengangkutan, pengiriman dan pemasaran.
Selling and marketing expenses - others mainly represents freight, delivery charges and marketing
expenses.
2012 2011
Beban umum dan administrasi General and administrative expenses
Salaries, wages and employees’ Gaji, upah dan kompensasi karyawan
145.679.861 130.641.476
compensation Jasa tenaga ahli
16.106.273 18.342.567 Professional fees
Perjalanan dinas 13.825.930
10.888.703 Traveling and transportation
Lisensi, pajak dan perizinan 9.335.105 9.048.336
Licenses, taxes and permits Penyusutan dan amortisasi
7.649.134 5.993.008
Depreciation and amortization Sewa Catatan 30c
6.051.899 5.530.594
Rental Note 30c Komunikasi
3.492.837 3.793.364 Communication
Asuransi 3.192.080
3.119.344 Insurance
Penelitian dan pengembangan 1.400.754
4.460.285 Research and development
Lain-lain 9.297.580
7.695.295 Others
Total 216.031.453
199.512.972 Total
27. PENDAPATAN OPERASI LAIN 27. OTHER OPERATING INCOME
Pendapatan operasi lainnya terutama merupakan pendapatan atas penjualan bibit kelapa sawit dan
lainnya. Other operating income mainly consist of sales of
sundry sales of oil palm seedlings and others.
28. BEBAN OPERASI LAIN 28. OTHER OPERATING EXPENSES
Beban operasi lainnya terutama merupakan beban untuk pembayaran sumbangan kepada Yayasan
Putera Sampoerna Catatan 30b dan biaya klaim mutu.
Other operating expenses are mainly consist of donation to Putera Sampoerna Foundation Note
30b and quality claim.