MODAL SAHAM Lanjutan SHARE CAPITAL continued
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
93
28. BEBAN POKOK PENJUALAN Lanjutan 28. COST OF GOODS SOLD Continued
Persentase terhadap Total
Penjualan Total
Percentage to Total
Total Sales
PT Agro Mitra Madani - Entitas anak 91.017.710
9,79 PT Agro Mitra Madani - a Subsidiary
PT Agrowiyana - Entitas anak 84.618.094
9,10 PT Agrowiyana - a Subsidiary
PT Bakrie Pasaman Plantations - PT Bakrie Pasaman Plantations -
Entitas anak 78.478.701
8,44 a Subsidiary
PT Sumbertama Nusapertiwi - PT Sumbertama Nusapertiwi -
Entitas anak 45.812.678
4,93 a Subsidiary
Lain-lain masing-masing di bawah 10 103.367.569
11,12 Others each below 10
Total 403.294.752
43,39 Total
Enam bulanSix months 30 Juni June 30,
2013
Dieliminasi Eliminated
29. BEBAN USAHA 29. OPERATING EXPENSES
Rincian beban usaha sebagai berikut: The detail of operating expenses were as follows:
2014 2013
Enam bulan Enam bulan
Six months Six months
Beban Penjualan Selling Expenses
Bongkar muat dan pelabuhan 22.268.697
17.330.648 Docking and loading
Komisi penjualan dan beban bank 975.193
844.226 Sales and bank commissions
Lain-lain 283.944
3.121.234 Others
Total Beban Penjualan 23.527.834
21.296.108 Total Selling Expenses
Beban Umum dan Administrasi General and Administrative Expenses
Gaji dan tunjangan lainnya 92.619.901
72.078.846 Salaries and allowances
Penyusutan Catatan 12 14.710.251
13.198.439 Depreciation Note 12
Sewa 9.868.661
9.358.944 Rental
Jasa profesional 8.929.105
9.505.139 Professional fees
Imbalan kerja karyawan Catatan 23 8.586.494
3.720.854 Retirement benefits expense Note 23
Transportasi 5.503.904
4.578.364 Transportation
Listrik, air dan komunikasi 4.730.550
5.708.491 Electricity, water and communication
Keamanan 4.491.961
2.817.895 Security
Beban akokasi kantor pusat 4.096.279
4.479.717 Allocation from head office
Perjalanan dinas 3.328.973
3.290.490 Travelling
Perbaikan dan pemeliharaan 2.123.896
3.247.100 Repairs and maintenance
Beban kantor 1.750.433
1.343.269 Office expense
Pajak 1.584.403
570.711 Taxes
Kontribusi dan donasi 1.439.659
1.096.630 Contribution and donation
Beban administrasi lainnya Other administration expenses
masing-masing di bawah Rp1 miliar 4.846.414
11.589.958 each below Rp1 billion
Sub-total 168.610.884
146.584.847 Sub-total
Beban umum yang dikapitalisasi General expenses capitalized to
ke tanaman belum menghasilkan 26.604
845.669 immature plantations
Beban Umum dan Administrasi 168.584.280
145.739.178 General and Administrative Expenses
Total 192.112.114
167.035.286 Total
30 Juni June 30,
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
94
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:
2014 2013
Enam bulan Enam bulan
Six months Six months
Credit Suisse AG, Cabang Singapura 207.114.948
105.142.448 Credit Suisse AG, Singapore Branch
Wesel bayar yang dijamin pelunasannya Guaranteed equity-linked
terhubung dengan harga saham 37.264.540
33.311.635 redeemable notes
Kredit Investasi PT Bank Mandiri Investment Credit PT Bank Mandiri
Persero Tbk 34.664.078
28.755.922 Persero Tbk
Lain-lain - Neto 9.965.502
14.224.768 Others - Net
Total 269.078.064
181.434.773 Total
30 Juni June 30,
31. LAIN-LAIN - NETO 31. MISCELLANEOUS - NET
Akun ini terdiri dari: This account consists of:
2014 2013
Enam bulan Enam bulan
Six months Six months
Denda pajak 10.972.054
18.234.906 Tax penalty
Amortisasi biaya penerbitan instrumen Amortization of loan instrument
keuangan Catatan 22 9.708.834
9.708.834 issuance cost Note 22
Rugi penjualan aset tetap 735.563
714.741 Loss on sale fixed assets
Lain-lain - Neto 17.201.460
5.640.090 Others - Net
Total 38.617.911
23.018.391 Total
30 Juni June 30,
32. PERPAJAKAN 32. TAXATION
a. Pajak dibayar di Muka a. Prepaid tax
Pajak dibayar
dimuka merupakan
Pajak Pertambahan
Nilai masing-masing
sebesar Rp33,59 miliar dan Rp36,12 miliar pada tanggal
30 Juni 2014 dan 31 Desember 2013. Prepaid tax pertains to Value-Added Tax amounting
to Rp33.59 billion and Rp3,12 billion as of June 30, 2014 and December 31, 2013, respectively.
b. Taksiran tagihan kelebihan pajak b. Estimated claims for tax refund
Akun ini terdiri dari taksiran tagihan kelebihan pajak yang berasal dari:
This account consists of estimated of claims for tax refund arising from:
30 Juni 31 Desember
June 30, December 31,
2014 2013
Taksiran tagihan kelebihan pajak Estimated claims for tax refund
Pajak Penghasilan: Income Taxes:
Pasal 28 23.898.853
7.219.523 Article 28
Pasal 25 5.394.518
- Article 25
Pasal 22 84.259
- Article 22