BEBAN PENJUALAN SELLING EXPENSES BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES BEBAN OPERASI LAINNYA OTHER OPERATING EXPENSES

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Pada Tanggal 30 September 2013 dan 31 Desember 2012 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of September 30, 2013 and December 31, 2012 and For The Nine Months Period Ended September 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 60 terhadap pelanggan dengan total pembelian kumulatif melebihi 10 dari penjualan neto konsolidasian. cumulative purchases exceeding 10 of consolidated net sales. 25. BEBAN PENJUALAN 25. SELLING EXPENSES Rincian beban penjualan adalah sebagai berikut: The details of selling expenses are as follows: 30 Sep 2013 30 Sep 2012 Sep 30, 2013 Sep 30, 2012 Promosi dan insentif penjualan 48.341 47.734 Sales promotion and incentive Gaji dan kesejahteraan karyawan 18.051 18.361 Salaries and employee benefits Pengangkutan dan penanganan persediaan 12.375 16.894 Freight-out and inventory handling Transportasi dan perjalanan dinas 10.308 10.359 Transportation and travelling on duty Penyusutan Catatan 10a 1.864 1.954 Depreciation Note 10a Pajak dan retribusi 1.724 1.443 Taxes and local levies Listrik, air, telepon, dan pos 1.606 1.603 Electricity, water, telephone and mailing Perbaikan dan pemeliharaan 1.302 1.205 Repair and maintenance Kemasan 90 1.050 Packaging Lain-lain masing-masing di bawah Rp1.000 5.020 5.286 Others below Rp1,000 each Total beban penjualan 100.681 105.889 Total selling expenses 26. BEBAN UMUM DAN ADMINISTRASI 26. GENERAL AND ADMINISTRATIVE EXPENSES Rincian beban umum dan administrasi adalah sebagai berikut: The details of general and administrative expenses are as follows: 30 Sep 2013 30 Sep 2012 Sep 30, 2013 Sep 30, 2012 Royalti Catatan 32d 12.512 9.366 Royalty Note 32d Gaji dan kesejahteraan karyawan 12.398 13.766 Salaries and employee benefits Transportasi dan perjalanan dinas 3.482 1.572 Transportation and travelling on duty Jasa tenaga ahli 2.479 2.106 Professional fees Asuransi 1.009 845 Insurance Lain-lain masing-masing di bawah Rp1.000 3.836 2.878 Others below Rp1,000 each Total beban umum dan Total general and administrasi 35.716 30.533 administrative expenses 27. BEBAN OPERASI LAINNYA 27. OTHER OPERATING EXPENSES Rincian beban operasi lainnya adalah sebagai berikut: The details of other operating expenses are as follows: The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Pada Tanggal 30 September 2013 dan 31 Desember 2012 dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of September 30, 2013 and December 31, 2012 and For The Nine Months Period Ended September 30, 2013 and 2012 Expressed in Millions of Rupiah, Unless Otherwise Stated 61 30 Sep 2013 30 Sep 2012 Sep 30, 2013 Sep 30, 2012 Rugi penjualan benih afkir - neto 44.713 12.599 Loss on sale of salvage seeds – net Rugi selisih kurs dari Loss on foreign exchange from aktivitas operasi - neto 7.223 2.428 operating activities - net Denda pajak 224 4,831 Tax penalties Lain-lain 862 27 Others Total beban operasi lainnya 53.022 19.885 Total other operating expenses 28. PENDAPATAN OPERASI LAINNYA 28. OTHER OPERATING INCOME