PENJUALAN NETO Lanjutan NET SALES Continued BEBAN POKOK PENJUALAN COST OF SALES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 98 28. BEBAN POKOK PENJUALAN Lanjutan 28. COST OF SALES Continued 2015 2014 Tiga bulan Tiga bulan Three months Three months Persediaan bahan baku Raw materials A w a l 7.072.869 11.116.845 Beginning A k h i r 12.534.979 14.032.057 Ending Persediaan dalam proses Work in process A w a l 11.839.707 20.552.676 Beginning A k h i r 9.054.073 15.502.275 Ending Persediaan produk jadi Finished goods A w a l 42.850.428 58.824.249 Beginning A k h i r 55.537.650 51.906.386 Ending Total sebelum eliminasi 403.556.404 460.142.851 Total before elimination Eliminasi 11.408.162 8.024.643 Elimination Total setelah eliminasi 392.148.242 452.118.208 Total after elimination Untuk periode tiga bulan yang berakhir pada 31 Maret 2015 dan 2014, total pembelian Kelompok Usaha masing-masing sebesar Rp238,76 milliar dan Rp279,66 milliar. Rincian pemasok yang melebihi 10 dari pembelian Perusahaan dan Entitas Anak sebagai berikut: For the three-month periods ended March 31, 2015 and 2014, the total purchases of the Group amounted to Rp238.76 billion and Rp279.66 billion, respectively. The details of suppliers with purchases of more than 10 of total purchases of the Company and Subsidiaries are as follows: 2015 2014 Tiga bulanThree months Tiga bulanThree months Persentase Persentase terhadap total terhadap total penjualan penjualan Total Percentage to Total Percentage to Total total sales Total total sales PT Agro Mitra Madani PT Agro Mitra Madani – Entitas anak 56.855.902 11,12 73.541.559 11,16 – a Subsidiary PT Bakrie Pasaman Plantations PT Bakrie Pasaman Plantations – Entitas anak 55.793.593 10,92 87.044.515 13,20 – a Subsidiary Lain-lain masing-masing Others di bawah 10 126.117.578 24,67 119.069.221 18,06 each below 10 Total 238.767.073 46,71 279.655.295 42,42 Total Dieliminasi Eliminated PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 99 29. BEBAN USAHA 29. OPERATING EXPENSES Rincian beban usaha sebagai berikut: The detail of operating expenses were as follows: 2015 2014 Tiga bulan Tiga bulan Three months Three months Beban Penjualan Selling Expenses Bongkar muat dan pelabuhan 9.761.276 9.608.150 Docking and loading Komisi penjualan dan beban bank 259.196 322.436 Sales and bank commissions Lain-lain 378.344 146.890 Others Total Beban Penjualan 10.398.816 10.077.476 Total Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji dan tunjangan lainnya 45.282.407 43.280.140 Salaries and allowances Penyusutan Catatan 11 7.354.295 6.650.734 Depreciation Note 11 Sewa 6.196.140 4.204.616 Rental Jasa profesional 3.195.147 3.946.662 Professional fees Transportasi 3.048.990 2.642.249 Transportation Perjalanan dinas 2.619.675 1.556.770 Travelling Listrik, air dan komunikasi 2.345.832 2.344.320 Electricity, water and communication Beban alokasi kantor pusat 1.718.388 2.160.669 Allocation from head office Pajak 1.559.244 626.852 Taxes Perbaikan dan pemeliharaan 1.167.204 1.070.367 Repairs and maintenance Keamanan 1.108.974 2.256.953 Security Beban penyisihan imbalan kerja Retirement benefit expenses Catatan 23 26.545 6.495.156 Note 23 Beban administrasi lainnya masing- Other administration expenses masing di bawah Rp1 miliar 12.170.484 4.644.420 each below Rp1 billion Sub - total 87.793.325 81.879.908 Sub - total Beban umum yang dikapitalisasi General exepenses capitalized to ke tanaman belum menghasilkan 139.389 - immature plantations Beban Umum dan Administrasi 87.653.936 81.879.908 General and Administrative Expenses Total 98.052.752 91.957.384 Total 30. BEBAN KEUANGAN - NETO 30. FINANCE COSTS – NET Rincian beban bunga dan keuangan sebagai berikut: The details of interest and financial expenses are as follows: 2015 2014 Tiga bulan Tiga bulan Three months Three months Credit Suisse, Cabang Singapura 111.602.235 49.504.655 Credit Suisse, Singapore Branch Wesel bayar yang dijamin pelunasannya terhubung Guaranteed equity-linked dengan harga saham 20.432.317 18.647.980 redeemable notes Kredit Investasi PT Bank Mandiri Investment Credit PT Bank Mandiri Persero Tbk 18.115.497 16.265.092 Persero Tbk Lain-lain - Neto 16.925.237 11.969.140 Others - Net Total 133.224.812 96.386.867 Total