BEBAN POKOK PENJUALAN COST OF SALES

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 83 25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF SALES continued Tidak ada pembelian dari satu pemasok yang melebihi 10 dari total penjualan konsolidasian selama periode 2014 dan 2013. There were no purchases from one supplier which exceeds 10 of total consolidated sales during 2014 and 2013. Tidak ada pembelian dari pihak berelasi selama tahun 2014 dan 2013. There were no purchase transactions with related parties during 2014 and 2013. 26. BEBAN USAHA 26. OPERATING EXPENSES Beban usaha terdiri dari beban penjualan dan pemasaran dan beban umum dan administrasi konsolidasian untuk periode 2014 dan 2013. Operating expenses consist of consolidated selling and marketing expenses and general and administrative expenses for period 2014 and 2013. Periode yang berakhir pada tanggal 30 September Period ended September 30 2014 2013 Beban penjualan dan pemasaran Selling and marketing expenses Pajak ekspor 1.491.754 12.443.541 Export tax Lain-lain 62.446.453 38.397.521 Others Total 63.938.207 50.841.062 Total Beban penjualan dan pemasaran - lain-lain terutama merupakan beban pengangkutan, pengiriman, dan pemasaran. Selling and marketing expenses - others mainly represent freight, delivery charges, and marketing expenses. Periode yang berakhir pada tanggal 30 September Period ended September 30 2014 2013 Beban umum dan administrasi General and administrative expenses Salaries, wages, and employees’ Gaji, upah, dan beban karyawan 97.639.087 88.674.174 expenses Jasa tenaga ahli 10.294.854 7.548.125 Professional fees Perjalanan dinas 11.104.283 8.187.974 Traveling and transportation Sewa Catatan 30c 7.832.722 5.362.131 Rental Note 30c Penyusutan dan amortisasi 7.399.761 5.122.071 Depreciation and amortization Komunikasi 5.653.805 3.398.311 Communication Asuransi 3.632.058 2.774.511 Insurance Lisensi, pajak, dan perizinan 3.146.862 5.286.275 Licenses, taxes, and permits Lain-lain 8.934.986 6.842.821 Others Total 155.638.418 133.196.393 Total are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine Months Period Then Ended Expressed in thousands of Rupiah, unless otherwise stated 84 27. PENDAPATAN OPERASI LAIN 27. OTHER OPERATING INCOME Pendapatan operasi lainnya terutama merupakan pendapatan atas penjualan bibit kelapa sawit dan lainnya. Other operating income mainly consist of sales of sundry sales of oil palm seedlings and others. 28. BEBAN OPERASI LAIN 28. OTHER OPERATING EXPENSES Beban operasi lainnya terutama merupakan biaya penyisihan penurunan nilai hutan tanaman industri siap panen Catatan 11c, donasi melalui Yayasan Putera Sampoerna Catatan 30b, klaim mutu dan kerugian selisih kurs. Other operating expenses mainly consist of allowance for impairment of mature industrial timber and non-timber plantation Note 11c, donation through Putera Sampoerna Foundation Note 30b, quality claim expenses and foreign exchange losses. 29. PENDAPATAN DAN BIAYA KEUANGAN 29. FINANCE INCOME AND COSTS Pendapatan keuangan terutama terdiri dari pendapatan bunga atas penempatan rekening koran. Finance income mainly consists of interest income from placements of current accounts. Biaya keuangan terutama terdiri dari beban bunga, provisi fasilitas pinjaman bank dan beban administrasi bank. Finance costs mainly consist of interest expense, bank loan facility fees and bank administration fees.

30. SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI

30. RELATED PARTIES

BALANCES AND TRANSACTIONS a. Saldo piutang lain-lain dengan pihak berelasi adalah sebagai berikut: a. The balance of other receivables from a related party was as follows: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 PT Sampoerna Bio Energi 18.114.743 18.080.626 PT Sampoerna Bio Energi Persentase terhadap total aset konsolidasian 0,36 0,40 Percentage to consolidated total assets Perusahaan mempunyai Exchangeable Loan kepada Sampoerna Bio Energi yang memberikan hak kepada Perusahaan untuk mengambil alih semua saham Sampoerna Bio Energi yang mencerminkan kepemilikan sebesar 5 pada Sungai Rangit setiap waktu manakala dianggap perlu oleh Perusahaan. Exchangeable Loan ini dicatat sebagai bagian dari “Piutang lain-lain - pihak berelasi” pada laporan posisi keuangan konsolidasian 30 September 2014 dan 31 Desember 2013. The Company has an outstanding Exchangeable Loan to Sampoerna Bio Energi, which entitles the Company to obtain all Sampoerna Bio Energi’s shares at any time when deemed necessary by the Company, which represented 5 share ownership in Sungai Rangit. This Exchangeable Loan was presented as part of “Other receivables - related party” in the consolidated statements of financial positions as of September 30, 2014 and December 31, 2013.