BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES PENDAPATAN BEBAN LAIN-LAIN-NETO OTHER INCOME EXPENSES-NET

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 unaudited and December 31, 2014 audited And Nine Months Period ended September 30, 2015 and 2014 unaudited Expressed in United States Dollar, unless otherwise stated 90 31. BEBAN UMUM DAN ADMINISTRASI 31. GENERAL AND ADMINISTRATIVE EXPENSES 2015 2014 sembilan bulan Sembilan bulan nine months nine months Gaji, upah, bonus dan Salaries, wages, bonuses, kesejahteraan karyawan 8.435.226 7.952.736 and employee benefits Program tanggung jawab sosial Corporate social responsibility dan lingkungan perusahaan 3.656.890 4.564.648 and environment program Perlengkapan dan peralatan kantor 842.401 1.033.179 Office supplies and utilities Penyusutan Catatan 10 836.194 889.116 Depreciation Note 10 Sewa kantor dan kendaraan 775.739 925.243 Office and vehicle rent Jasa profesional 581.236 390.407 Professional fees Perjalanan dinas 457.393 632.337 Business travel Pajak Bumi dan Bangunan 362.688 503.897 Land and building tax Biaya pajak 321.103 994.219 Tax expenses Representasi dan jamuan 146.369 314.434 Representation and entertainment Lain-lain 1.404.963 1.053.836 Others Total beban umum Total general and adminsitrative dan administrasi 17.820.202 19.254.052 expenses 32. BEBAN PENJUALAN DAN PEMASARAN 32. SELLING AND MARKETING EXPENSES 2015 2014 Sembilan bulan sembilan bulan nine months nine months Komisi 471.900 - Commission Lain-lain 128.056 209.285 Others Total beban penjualan Total selling dan pemasaran 599.956 209.285 and marketing expenses

33. PENDAPATAN BEBAN LAIN-LAIN-NETO

33. OTHER INCOME EXPENSES-NET

2015 2014 sembilan bulan sembilan bulan nine months nine months DMO - 136.865 DMO Biaya pendapatan lain-lain 622.864 1.262.992 Other expenses income Total 622.864 1.126.127 Total PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2015 unaudited and December 31, 2014 audited And Nine Months Period ended September 30, 2015 and 2014 unaudited Expressed in United States Dollar, unless otherwise stated 91 34. INSTRUMEN DERIVATIF 34. DERIVATIVE INSTRUMENTS