TAMBAHAN MODAL DISETOR - NETO lanjutan ADDITIONAL

The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2012 dan 2011 dan 1 Januari 201131 Desember 2010 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 and January 1, 2011December 31, 2010 Expressed in Millions of Rupiah, Unless Otherwise Stated 80 25. BEBAN POKOK PENJUALAN 25. COST OF GOODS SOLD Rincian beban pokok penjualan adalah sebagai berikut: The details of cost of goods sold are as follows: 2012 2011 Pemakaian bahan baku 480.844 426.339 Raw materials used Upah buruh langsung 5.404 4.190 Direct labor Beban pabrikasi 189.671 164.476 Factory overhead Total biaya produksi 675.919 595.005 Total manufacturing cost Persediaan barang dalam proses Work-in-process Saldo awal 258.316 156.228 Beginning balance Saldo akhir 511.199 258.316 Ending balance Beban pokok produksi 423.036 492.917 Cost of goods manufactured Persediaan barang jadi Finished goods Saldo awal 223.616 286.646 Beginning balance Pembelian - neto 58.795 87.015 Purchases - net Saldo akhir 204.029 223.616 Ending balance 501.418 642.962 Beban pokok penjualan Cost of salvage seeds and benih afkir dan sampel 24.138 60.366 samples sold Beban pokok penjualan 477.280 582.596 Cost of goods sold Pada tahun 2012 dan 2011, tidak terdapat transaksi pembelian yang dilakukan terhadap pelanggan dengan total pembelian kumulatif selama satu tahun melebihi 10 dari penjualan neto konsolidasian. In 2012 and 2011, there were no purchases transactions to any single customer with annual cumulative purchases exceeding 10 of consolidated net sales. 26. BEBAN PENJUALAN 26. SELLING EXPENSES Rincian beban penjualan adalah sebagai berikut: The details of selling expenses are as follows: 2012 2011 Promosi dan insentif penjualan 69.790 45.970 Sales promotion and incentive Gaji dan kesejahteraan karyawan 26.145 25.757 Salaries and employee benefits Pengangkutan dan penanganan persediaan 22.719 24.019 Freight-out and inventory handling Transportasi dan perjalanan dinas 14.930 16.543 Transportation and travelling on duty Penyusutan Catatan 10a 2.687 2.906 Depreciation Note 10a Listrik, air, telepon, dan pos 2.236 2.337 Electricity, water, telephone and mailing Perbaikan dan pemeliharaan 1.692 1.947 Repair and maintenance Perlengkapan kantor 1.652 2.364 Office supplies Kemasan 1.287 1.937 Packaging Asuransi 1.203 1.133 Insurance Pajak dan retribusi 1.101 798 Taxes and local levies Sewa 923 1.017 Rent Lain-lain masing-masing di bawah Rp1.000 2.722 2.284 Others below Rp1,000 each Total beban penjualan 149.087 129.012 Total selling expenses The original consolidated financial statements included herein are in Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2012 dan 2011 dan 1 Januari 201131 Desember 2010 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 and January 1, 2011December 31, 2010 Expressed in Millions of Rupiah, Unless Otherwise Stated 81 27. BEBAN UMUM DAN ADMINISTRASI 27. GENERAL AND ADMINISTRATIVE EXPENSES Rincian beban umum dan administrasi adalah sebagai berikut: The details of general and administrative expenses are as follows: 2012 2011 Gaji dan kesejahteraan karyawan 24.642 24.241 Salaries and employee benefits Royalti Catatan 33d 14.482 18.972 Royalty Note 33d Penyisihan penurunan nilai pasar Provision for decline in market value dan keusangan persediaan Catatan 7 9.025 6.625 and obsolescence of inventories Note 7 Penyisihan kerugian penurunan nilai Provision for impairment losses piutang usaha Catatan 6 5.624 2.560 of trade receivables Note 6 Transportasi dan perjalanan dinas 3.672 2.684 Transportation and travelling on duty Jasa tenaga ahli 2.774 3.234 Professional fees Asuransi 1.469 1.280 Insurance Lain-lain masing-masing di bawah Rp1.000 4.222 5.715 Others below Rp1,000 each Total beban umum dan Total general and administrasi 65.910 65.311 administrative expenses 28. BEBAN OPERASI LAINNYA 28. OTHER OPERATING EXPENSES Rincian beban operasi lainnya adalah sebagai berikut: The details of other operating expenses are as follows: 2012 2011 Rugi penjualan benih afkir - neto 18.374 38.740 Loss on sale of salvage seeds - net Rugi selisih kurs dari Loss on foreign exchange from aktivitas operasi - neto 2.344 - operating activities - net Denda pajak Catatan 15 1.757 4.852 Tax penalties Note 15 Rugi penghapusan aset tetap - neto Loss on disposal of property, Catatan 10b 653 - plant and equipment - net Note 10b Lain-lain 518 605 Others Total beban operasi lainnya 23.646 44.197 Total other operating expenses 29. PENDAPATAN OPERASI LAINNYA 29. OTHER OPERATING INCOME Rincian pendapatan operasi lainnya adalah sebagai berikut: The details of other operating income are as follows: 2012 2011 Pemulihan cadangan penurunan Recovery of allowance for decline in nilai pasar dan keusangan market value and obsolescence persediaan Catatan 7 6.849 11.076 of inventories Note 7 Laba penjualan produk sampingan 1.838 - Gain on sale of salvage products Pemulihan cadangan kerugian penurunan Recovery of allowance for impairment nilai piutang usaha Catatan 6 635 675 losses of trade receivables Note 6 Laba penjualan Gain on sale of property, plant aset tetap - neto Catatan 10b 591 81 and equipment - net Note 10b Laba selisih kurs dari Gain on foreign exchange from aktivitas operasi - neto - 681 operating activities - net Lain-lain 2.413 1.031 Others Total pendapatan operasi lainnya 12.326 13.544 Total other operating income