PENDAPATAN lanjutan REVENUE continued

PTPN X Laporan Tahunan 2014 431 PT PERKEBUNAN NUSANTARA X PT PERKEBUNAN NUSANTARA X DAN ENTITAS ANAK AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 Desember 2014 dan December 31, 2014 and untuk Tahun yang Berakhir 31 Desember 2014 for the Year Ended December 31, 2014 Dengan Angka Perbandingan Tanggal 31 Desember 2013; dan With Comparative Figures dated December 31, 2014; and 01 Januari 2013 31 Desember 2012; dan January 01, 2013Dcecember 31, 2012; and Untuk tahun yang berakhir 31 Desember 2013 for the Year Ended December 31, 2013 Dalam Rupiah, kecuali Dinyatakan Lain Expressed in Rupiah, Unless Otherwise Stated

34. BEBAN POKOK PENJUALAN lanjutan

34. COST OF GOODS SOLD continued Perhitungan Beban Pokok Penjualan Bioethanol:

Calculation Cost of Good Sold of Bioethanol: Bahan Baku Tetes Raw Material of Molases Bahan Kimia Pembantu Instrument Material chemistry Tenaga Kerja Langsung Direct Labor Biaya Overhead Overhead Expenses Saldo Awal Barang Jadi Beginning Finish Goods Saldo Akhir Barang Jadi Ending finish Goods Perhitungan Beban Pokok Edamame Calculation Cost of Good Sold of Edamame Biaya Upaya penanaman Planting Effort Costs Biaya Tenaga Kerja Langsung Direct Labor Costs Biaya Bahan Pendukung Cost of Supporting Materials Biaya R D The Cost of R D Biaya Analisa Cost Analysis Biaya Listrik Gardu Cost of Electricity Substation Biaya Pengolahan Lainnya Other Processing Fees Bahan Bakar Fuel Pemeliharaan Tekhnik Maintenance Engineering Beban penyusutan Depreciation Expenses Saldo Awal Barang Jadi Beginning Finish Goods Saldo Akhir Barang Jadi Ending finish Goods 35. BEBAN USAHA 35. OPERATING EXPENSES a. Beban Penjualan a Sales Expenses b. Beban Umum dan Administrasi bAdministration and General Expenses a. Rincian Beban Penjualan sebagai berikut : a. Details of Selling Expenses as follows: Beban Penjualan Gula dan Tetes Sugar and Mollases Sales Expenses Beban Penjualan Tembakau Tobacco Sales Expenses Beban Penjualan Entitas Anak Sales Exspenses - Subsidiaries b. Rincian Beban Umum dan Administrasi sebagai berikut: b. Detail of General and Administration Expenses as follow: Gaji Karyawan Employee Salaries Tunjangan Kesejahteraan Welfare Benefits Beban Kantor, Gedung, Mess Office, Building, Dormintory Exspenses Direksi dan Dewan Komisaris Board Director And Comicioners Tunjangan Sosial Karyawan Employee Social Benefits Tunjangan Pelaksanaan Tugas Task Benefits Transportation Equipment Beban Alat Pengangkutan Transportation Expense Pengeluaran Khusus Special Expenditure Beban PenelitianBalitbang Research And Development Exspenses Beban Pengembangan Madura Madura Development Expenses Penyusutan Depreciation Amortisasi Amortization Asuransi Assurance Sewa Rent Lain - Lain Others Jumlah 238.356.028.790 227.551.933.642 Total 1.746.791.722 270.588.755 158.314.376 - - 20.782.705.865 13.564.377.152 11.465.806.233 15.808.400.732 8.836.205.323 6.026.316.143 363.426.617 3.829.131.094 3.425.713.846 9.668.229.274 6.335.516.414 6.106.457.323 2.840.837.045 29.783.604.128 29.081.142.777 - 19.524.030.107 4.479.881.724 4.893.804.390 61.771.950.464 47.847.672.825 46.035.689.873 46.293.500.267 39.376.884.786 25.590.983.178 Jumlah 15.629.428.230 10.119.952.922 Total 2014 2013 456.367.720 3.018.937.078 4.798.147.877 4.197.271.612 10.374.912.633 2.903.744.232 Jumlah 253.985.457.021 237.671.886.564 Total 2014 2013 2014 2013 15.629.428.230 10.119.952.922 238.356.028.790 227.551.933.642 Cost of Goods Manufacturing - - 5.485.938.730 - Beban Pokok Penjualan 76.201.008.241 - Cost of Goods Sold 2.067.524.617 - 2.175.939.511 - Beban Pokok Produksi 70.715.069.511 - 5.018.402.794 - 666.246.411 - 2.784.961.308 - 5.808.728.968 - 5.468.090.664 - 24.631.774 - 2014 2013 35.225.339.774 - 11.475.203.687 - Cost of Goods Manufacturing 10.507.143.945 - 23.567.937.079 - Beban Pokok Penjualan 2.977.526.297 - Cost of Goods Sold 2.578.098.297 - 10.905.594.490 - Beban Pokok Produksi 16.038.319.430 - 2014 2013 2.554.626.643 - - PTPN X Laporan Tahunan 2014 432 PT PERKEBUNAN NUSANTARA X PT PERKEBUNAN NUSANTARA X DAN ENTITAS ANAK AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 Desember 2014 dan December 31, 2014 and untuk Tahun yang Berakhir 31 Desember 2014 for the Year Ended December 31, 2014 Dengan Angka Perbandingan Tanggal 31 Desember 2013; dan With Comparative Figures dated December 31, 2014; and 01 Januari 2013 31 Desember 2012; dan January 01, 2013Dcecember 31, 2012; and Untuk tahun yang berakhir 31 Desember 2013 for the Year Ended December 31, 2013 Dalam Rupiah, kecuali Dinyatakan Lain Expressed in Rupiah, Unless Otherwise Stated 36. BEBAN KEUANGAN 36. FINANCIAL EXPENSE Bunga Kredit Modal Kerja Capital Employee Interest Expense Bunga Kredit Investasi Investment Credit Interest Expense Beban Penurunan Piutang Sangsi irment Of Doubtful Receivable Expense Beban bunga Obligasi Interest exspenses of Bond 37. PENDAPATAN BEBAN NON - USAHA 37. NON OPERATING INCOME EXPENSES

a. Pendapatan Non - Usaha

a. Non - Operating Revenues

Penjualan Bahan Perlengkapan Sales Materials Supplies Goods Bunga DepositoJasa Giro Deposit Services Giro Penjualan Hasil Sampingan Sales Byproducts Pendapatan Sewa Rental income Pendapatan Bunga Interest Income Keuntungan Kurs Exchange rate profit Denda Fare Hasil Penjualan Kompos Compost Sales Results Pendapatan Cigarilos revenue Cigarilos Klaim Asuransi Insurance Claims Dana Stimulus Stimulus funds Penjualan Barang Bekas Incourant Inventory Sales Pendapatan Peserko Peserko Income Penjualan Kakao Cacao Income Penggantian biaya Admin KUD Replacment Cost Adm KUD Pendapatan hasil pameran Revenue results exhibition Pendapatan GudangRumah Dinas Revenue Warehouse Home Office Mess Deviden Income PT KPBN The Sale of Bioethanol Income Selisih Ex Cadangan Tahun Lalu The Difference of Ex Reserve Last Year Penjualan Raw Sugar 2014 Eks.BCT Sales of Raw Sugar 2014 Eks.BCT Lain - Lain Others

b. Beban Non - Usaha

b.Non - Operating Expense

Biaya Pengadaan dan Procurement and Processing Pengolahan Raw Sugar 2013 Raw Sugar 2013 Expenses Beban Pegawai Employee expenses Konsultan, Akuntan Consultants and other Sumbangan Donations Jaminan Sosial Perkes Social Expenses Biaya KeamananHansipWanra Security Expenses Biaya Administrasi Bank Bank Administration Cost Harga Pokok Penjualan Kakao Cacao Cost Of Good Sold Iuran Tambahan Dapenbun Dapendun Additional Fee Pindahan dari SBU Tembakau Transfer From Tobbaco SBU Honor Tim Obligasi Honor Tim Bond Biaya Cigarilos Cost Cigarilos Biaya CSR CSR Cost Saldo dipindahkan Carried forward balance - 4.566.519.419 19.264.955.196 13.307.115.450 1.706.355.662 1.605.210.050 - 520.326.446 4.531.983.744 37.641.819.823 - 3.322.675.877 103.540.321.569 164.405.548.736 232.262.140 1.540.624.724 Dana stimulus merupakan pendapatan atas dana stimulus yang diberikan oleh Kementrian Perindustrian sebagai dana untuk bantuan operasional entitas. Stimulus funding to the income of the stimulus funds provided by the Ministry of Industry as funding for operational support entity. Penjualan Raw Sugar Eks BCT merupakan penjualan gula hasil pengolahan tebu dari hasil kerjasama PT Perkebunan Nusantara X dengna PT Perkebunan Nusantara XIV dalam hal pengelolaan Pabrik Gula Bone, Camming dan Takalar. Sales of Raw Sugar ex BCT is selling sugar cane processing results of the cooperation PT Nusantara Plantation Plantation X dengna PT Nusantara XIV in the management of Sugar Factory Bone, Camming and Takalar. - - - - 187.368.649 12.229.069.553 17.016.109.382 6.806.843.977 7.058.009.183 2.465.957.402 247.055.369 2014 2013 55.814.111.895 77.173.636.364 488.782.000 219.078.000 Pendapatan Deviden PT KPBN 255.447.202 878.310.396 1.335.999.931 318.575.000 387.885.000 5.216.283.376 11.910.387.491 - - - - 54.267.162.367 Jumlah 200.553.552.117 214.984.178.465 Total Pendapatan Penjualan Bioetanol 10.507.143.945 5.448.850.801 1.460.872.580 1.980.650.594 - 2.278.901.340 12.860.959.296 23.666.752.304 22.504.352.649 15.758.631.650 2.720.389.000 4.122.260.000 - 15.990.330.329 6.832.127.070 14.443.226.667 13.893.171.709 4.146.847.061 1.446.278.801 7.883.397.219 2.184.442.773 318.575.000 77.885.309.091 11.069.292.138 4.764.264.371 2014 2013 - 4.577.017.067 43.885.200.677 4.941.039.923 Jumlah 98.213.382.612 28.285.203.724 41.336.363.637 30.887.272.727 Total 38.648.037.577 536.337.387 15.365.112.389 22.807.826.414 315.031.969 - 2014 2013