BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued BEBAN USAHA OPERATING EXPENSES

The original consolidated financial statements included herein are in Indonesian language. PT INDOCEMENT TUNGGAL PRAKARSA Tbk. DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2009 dan 2008 Disajikan dalam rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six Months Ended June 30, 2009 and 2008 Expressed in rupiah, unless otherwise stated 61 20. BEBAN POKOK PENDAPATAN lanjutan 20. COST OF REVENUES continued Jumlah kewajiban sehubungan dengan biaya pabrikasi yang telah terjadi tetapi belum ditagih ke Perusahaan dan Anak Perusahaan masing-masing sebesar Rp95.213.247.074 dan Rp67.707.053.472 pada tanggal 30 Juni 2009 dan 2008, disajikan sebagai bagian dari “Biaya Masih Harus Dibayar” pada neraca konsolidasi. Liabilities related to manufacturing cost which had been incurred but not yet billed to the Company and Subsidiaries amounting to Rp95,213,247,074 and Rp67,707,053,472 as of June 30, 2009 and 2008, respectively, are presented as part of “Accrued Expenses” in the consolidated balance sheets. Tidak terdapat pembelian dari satu pemasok yang melebihi 10 dari pendapatan konsolidasi. There are no aggregate purchases from any individual supplier which exceeded 10 of consolidated revenues. 21. BEBAN USAHA 21. OPERATING EXPENSES Rincian beban usaha adalah sebagai berikut: The details of operating expenses are as follows: 2009 2008 Beban Pengangkutan dan Penjualan Delivery and Selling Expenses Pengangkutan, bongkar muat dan transportasi 438.006.688.890 560.049.035.831 Delivery, loading and transportation Gaji, upah dan kesejahteraan karyawan Salaries, wages and employee benefits Catatan 22 21.142.217.374 20.206.920.927 Note 22 Sewa 11.266.970.637 7.732.277.023 Rental Penyusutan 7.231.827.527 3.247.128.155 Depreciation Iklan dan promosi 6.105.913.339 7.033.767.732 Advertising and promotion Pajak dan perizinan 3.854.190.457 2.684.309.928 Taxes and licenses Honorarium tenaga ahli 3.123.769.822 3.000.761.175 Professional fees Listrik dan air 1.142.247.903 1.085.503.087 Electricity and water Perbaikan dan pemeliharaan 1.059.268.747 1.415.253.012 Repairs and maintenance Kantong semen pengganti 983.972.027 1.060.785.650 Spare bags Pengujian dan penelitian 713.897.455 1.109.390.927 Research and testing Lain-lain 3.222.154.171 2.946.481.132 Miscellaneous Jumlah Beban Pengangkutan dan Penjualan 497.853.118.349 611.571.614.579 Total Delivery and Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji, upah dan kesejahteraan karyawan Salaries, wages and employee benefits Catatan 22 66.959.022.378 65.837.361.783 Note 22 Sewa 9.089.201.586 8.398.352.790 Rental Perjalanan dan transportasi 5.732.169.340 4.278.698.810 Travelling and transportation Penyusutan 4.995.570.140 6.433.584.785 Depreciation Sumbangan 3.243.411.427 3.083.724.823 Donations Pengobatan 2.934.639.695 2.861.976.901 Medical Komunikasi 2.630.854.055 2.694.425.582 Communication Hubungan masyarakat 2.602.681.493 1.706.582.080 Public relations Honorarium tenaga ahli 2.430.838.219 2.572.127.756 Professional fees Perbaikan dan pemeliharaan 2.320.103.132 3.302.373.317 Repairs and maintenance Pelatihan dan seminar 2.177.842.339 3.378.895.578 Training and seminars Pajak dan perizinan 724.040.484 2.310.539.270 Taxes and licenses Lain-lain 9.036.752.598 6.165.020.905 Miscellaneous Jumlah Beban Umum dan Administrasi 114.877.126.886 113.023.664.380 Total General and Administrative Expenses Jumlah Beban Usaha 612.730.245.235 724.595.278.959 Total Operating Expenses The original consolidated financial statements included herein are in Indonesian language. PT INDOCEMENT TUNGGAL PRAKARSA Tbk. DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Enam Bulan yang Berakhir pada Tanggal-tanggal 30 Juni 2009 dan 2008 Disajikan dalam rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Six Months Ended June 30, 2009 and 2008 Expressed in rupiah, unless otherwise stated 62

22. KEWAJIBAN DIESTIMASI UNTUK IMBALAN KERJA