KEPENTINGAN NON-PENGENDALI lanjutan NON-CONTROLING INTEREST continued PENDAPATAN REVENUE

265 PT Elnusa Tbk Laporan Tahunan 2014 Annual Report PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 564 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 23. PENDAPATAN lanjutan 23. REVENUE continued 2014 2013 Biaya kontrak yang terjadi 670.614 786,927 Cost of contracts Laba yang diakui 196.381 165,874 Recognised profit 866.995 952,801 Termin yang ditagih 710.091 864,356 Progress billing Piutang yang belum ditagihkan 156,904 88,445 Unbilled revenue 24. BEBAN POKOK PENDAPATAN 24. COST OF REVENUES Rincian beban pokok pendapatan adalah sebagai berikut: The details of cost of revenue are as follows: 2014 2013 Jasa sub-kontrak 817,364 957,217 Sub-contract services Gaji, upah dan kesejahteraan Salaries, wages and karyawan 588,371 482,421 employee benefits Biaya bahan bakar 424,737 317,010 Fuel expenses Penyusutan dan amortisasi 228,742 297,219 Depreciation and amortisation Biaya sewa 226,408 258,276 Rental expenses Bahan pembantu yang digunakan 100,301 137,067 Additional materials used Fasilitas kantor 78,209 64,978 Office facilities Workshop supplies 75,300 61,267 Workshop supplies Biaya transportasi Transportation and dan perjalanan 61,900 46,166 travelling expenses Beban penalti proyek 48,455 3,487 Penalty project Biaya mobilisasi Mobilisation and dan demobilisasi 41,237 45,760 demobilisation expenses Representasi dan donasi 36,501 30,606 Representation and donation Perbaikan dan pemeliharaan 36,297 16,670 Repairs and maintenance Jasa profesional 32,625 24,973 Professional services Pelatihan 14,275 21,294 Training Lain-lain masing-masing Others each di bawah Rp10 miliar 92,589 127,352 below Rp10 billion 2,903,311 2,891,763 Persediaan awal 102,555 92,725 Beginning inventories Pembelian 570,323 583,389 Purchases Persediaan akhir 114,830 102,555 Ending inventories 558,048 573,559 Jumlah 3,461,359 3,465,322 Total Grup memiliki transaksi pembelian dengan PT Pertamina Persero yang melebihi 10 jumlah beban pokok pendapatan selama tahun 2014 dan 2013 masing-masing sejumlah Rp755.305 dan Rp418.247. The Group had purchase transactions with PT Pertamina Persero that exceeded 10 of total cost of revenue for 2014 and 2013 amounting to Rp755,305 and Rp418,247, respectively. 266 PT Elnusa Tbk Laporan Tahunan 2014 Annual Report PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 565 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated

25. BEBAN PENJUALAN,

UMUM DAN ADMINISTRASI 25. SELLING, GENERAL AND ADMINISTRATIVE EXPENSES Rincian beban penjualan, umum dan administrasi adalah sebagai berikut: The details of selling, general and administrative expenses are as follows: 2014 2013 Beban penjualan 3,287 3,377 Selling expenses General and administrative Beban umum dan administrasi expenses Gaji, upah dan Salaries, wages and kesejahteraan karyawan 170,138 167,149 employee benefits Jasa teknik dan Technical and profesional 40,234 25,441 professional services Provisi penurunan Provision for impairment nilai piutang 26,984 58,438 of receivable Sewa 16,639 30,848 Rent Transportasi dan perjalanan dinas 10,446 11,644 Transportation and travelling Fasilitas kantor 10,375 17,008 Office facilities Lain-lain masing-masing Others each di bawah Rp10 miliar 56,914 39,677 below Rp10 billion 331,730 350,205 Jumlah 335,017 353,582 Total 26. BEBAN KEUANGAN 26. FINANCE COSTS 2014 2013 Beban bunga pinjaman 26,625 43,750 Loan interest expense Amortisation of Amortisasi biaya pinjaman 1,253 3,607 costs of loan Beban administrasi bank 5,975 6,575 Bank administration charge Jumlah 33,853 53,932 Total 27. LAIN-LAIN 27. OTHERS 2014 2013 Keuntungan penjualan Gain on sale aset tetap 87,390 3,767 of fixed assets Selisih nilai tukar mata uang 34,012 61,800 Foreign currency exchange Pendapatanbeban lain-lain 16,137 4,605 Other incomeexpense Penyesuaian uang muka Settlement of advance from pelanggan dan liabilitas - 4,814 customer and liability Pendapatan denda - 3,912 Penalty income Lain-lain masing-masing Others each dibawah Rp3 miliar 2,709 7,115 below Rp3 billion Jumlah 134,830 76,803 Total