DIFFERENCE ARISING FROM TRANSACTIONS RESULTING IN CHANGES IN THE EQUITY OF

PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009 dan Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2011 dan 2010 Disajikan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2011 and 2010 and January 1, 2010December 31, 2009 and for the Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah, Unless Otherwise Stated 140 30. BEBAN USAHA 30. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: 2011 2010 Penjualan Selling Ongkos angkut 209.420 186.094 Delivery expense Gaji, upah dan kesejahteraan karyawan 52.998 54.863 Salaries, wages and employees benefits Klaim pelanggan 8.242 8.408 Customer claims Transportasi dan komunikasi 4.056 5.922 Transportation and communication Beban kantor 2.944 6.269 Office expenses Lain-lain masing-masing di bawah Rp2.000 2.538 2.858 Others each below Rp2,000 Sub-total 280.198 264.414 Sub-total Umum dan administrasi General and administrative Gaji, upah dan kesejahteraan karyawan 562.062 551.627 Salaries, wages and employees benefits Asuransi dan sewa 122.209 158.720 Insurance and rental Perawatan dan pemeliharaan 66.967 54.854 Repairs and maintenance Beban kantor 44.246 46.640 Office expenses Penyusutan dan amortisasi 40.312 28.849 Depreciation and amortization Tanggung jawab sosial Corporate Social Responsibility and dan bina lingkungan 40.247 19.821 Community Development Jasa profesional 27.171 17.560 Professional fees Transportasi dan komunikasi 23.493 21.789 Transportation and communication Pendidikan dan pelatihan 18.861 15.732 Education and training Pencadangan penurunan nilai piutang 11.876 48.380 Provision for impairment of receivables Lain-lain masing-masing di bawah Rp2.000 2.598 13.465 Others each below Rp2,000 Sub-total 960.042 977.437 Sub-total Total 1.240.240 1.241.851 Total Beban gaji, upah dan kesejahteraan karyawan pada tahun 2010 termasuk pemberian penghargaan kepada karyawan dan manajemen Perusahaan dan Entitas Anak berupa pembiayaan kepemilikan saham baru melalui program MESA sebesar Rp60.386 Catatan 25. Salaries, wages and employees benefits expense in 2010 includes providing rewards to the Company’s and Subsidiaries’ employees and management in the form of financing the ownership of the Company’s new shares through MESA program amounting to Rp60,386 Note 25.