MODAL SAHAM Lanjutan SHARE CAPITAL Continued
Ekshibit E97 Exhibit E97
PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010
Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
29. BEBAN POKOK PENJUALAN 29. COST OF GOODS SOLD
Rincian beban pokok penjualan sebagai berikut: The detail of cost of goods sold were as follows:
2 0 1 1 2 0 1 0
Beban pokok penjualan: Cost of good sold:
Beban produksi: Production cost:
Biaya bahan baku 2.118.884.978
1.090.582.686 Raw materials
Biaya pengolahan 377.965.286
630.718.505 Processing cost
Penyusutan dan amortisasi 198.121.223
199.369.157 Depreciation and amortization
Gaji, upah dan kesejahteraan karyawan
31.218.709 15.027.335
Salaries, wages and allowances Lain-lain
16.647.875 12.500.463
Others Total beban produksi
2.742.838.071 1.948.198.146
Total production cost Persediaan bahan baku
Raw materials A w a l
19.902.130 6.430.343
Beginning A k h i r
10.548.981 19.902.130
Ending Persediaan dalam proses
Work in process A w a l
33.718.992 5.823.802
Beginning A k h i r
26.186.979 33.718.992
Ending Persediaan produk jadi
Finished goods A w a l
66.351.611 49.970.204
Beginning A k h i r
71.843.458 66.351.611
Ending Pembelian barang jadi dari
Purchases of finished goods from pihak ketiga
238.529.855 461.448.005
third parties Total sebelum eliminasi
2.992.761.241 2.351.897.767
Total before elimination Eliminasi
420.980.080 690.960.311
Elimination
Total setelah eliminasi 2.571.781.161
1.660.937.456 Total after elimination
Total pembelian Perusahaan dan Entitas Anak pada tahun 2011 dan 2010 masing-masing sebesar Rp 1,68 triliun dan
Rp 1,58 triliun. Rincian pemasok yang melebihi 10 dari pembelian Perusahaan dan Entitas Anak sebagai berikut:
In 2011 and 2010, total purchases of the Company and Subsidiaries amounted to Rp 1.68 trillion and Rp 1.58 trillion,
respectively. The details of suppliers with purchases of more than 10 of total purchases of the Company and Subsidiaries
were as follows:
31 Desember 201131 December 2011 Persentase
terhadap total pembelian
T o t a l Percentage to
T o t a l total purchases
PT Agro Mitra Madani – Entitas anak
323.527.649 19,28
PT Agro Mitra Madani – a Subsidiary
PT Nibung Arthamulia – Entitas anak
256.665.484 15,29
PT Nibung Arthamulia – a Subsidiary
PT Flora Sawita Chemindo – Entitas anak
303.330.611 18,08
PT Flora Sawita Chemindo – a Subsidiary
Lain-lain masing-masing di bawah 10 794.652.918
47,35 Others each below 10
T o t a l
1.678.176.662 100,00
T o t a l 31 Desember 201031 December 2010
Persentase terhadap total
pembelian T o t a l
Percentage to T o t a l
total purchases
Agri Resources B.V. – Entitas anak
268.144.287 16,96
Agri Resources B.V. – a Subsidiary
PT Agrowiyana – Entitas anak
190.918.929 12,08
PT Agrowiyana – a Subsidiary
Lain-lain masing-masing di bawah 10 1.121.935.060
70,96 Others each below 10
T o t a l 1.580.998.276
100,00 T o t a l
Dieliminasi Eliminated
Ekshibit E98 Exhibit E98
PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010
Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
29. BEBAN POKOK PENJUALAN Lanjutan 29. COST OF GOODS SOLD Continued
Pada tanggal 31 Desember 2011 dan 2010, total pembelian dari dan jasa titip olah pihak berelasi masing-masing adalah
sebesar Rp 434,58 miliar 25,89 dari total pembelian dan Rp 459,06 miliar 29,04 dari total pembelian.
As of 31 December 2011 and 2010, total purchases from and toll fee to related parties amounted to Rp 434.58 billion 25.89 of
total purchases and Rp 459.06 billion 29.04 of total purchases, respectively.
30. BEBAN USAHA 30. OPERATING EXPENSES
2 0 1 1 2 0 1 0
Beban Penjualan Selling Expenses
Bongkar muat dan pelabuhan 78.910.411
48.387.922 Docking and loading
Komisi penjualan dan beban bank 78.503.680
1.927.298 Sales and bank commissions
Lain-lain 5.194.137
9.990.248 Others
Total Beban Penjualan 162.608.228
60.305.468 Total Selling Expenses
Beban Umum dan Administrasi General and Administrative Expenses
Gaji dan tunjangan lainnya 146.305.360
89.536.230
Salaries and allowances Jasa profesional
85.632.094 97.916.355
Professional fees Penyusutan Catatan 12
51.511.493 75.827.734
Depreciation Note 12 Perjalanan dinas
15.346.346 10.868.166
Travelling S e w a
14.479.335 10.316.950
R e n t a l Listrik, air dan komunikasi
11.831.458 9.112.985
Electricity, water and communication Beban iuran dana pensiun
10.339.327 2.604.606
Pension constribution expense Perbaikan dan pemeliharaan
11.289.583 5.739.165
Repairs and maintenance Transportasi
8.869.832 9.875.241
Transportation Kontribusi dan donasi
5.930.223 1.957.587
Contribution and donation P a j a k
7.855.858 19.196.206
T a x e s Biaya alokasi kantor pusat
5.249.644 4.212.634
Allocation from head office Asuransi
3.875.181 2.439.404
Insurance Keamanan
3.839.249 3.361.997
Security Penyisihan kerugian penurunan nilai
1.518.838 -
Provision for impairment losses Beban administrasi lainnya
Other administration expenses masing-masing di bawah Rp 5 miliar
31.480.245 22.177.608
each below Rp 5 billion Sub-total
415.354.066 365.142.868
Sub-total Beban umum yang dikapitalisasi
General expenses capitalized to ke tanaman belum menghasilkan
1.859.458 1.542.426
immature plantations
Beban Umum dan Administrasi - Neto
413.494.608 363.600.442
General and Administrative Expenses – Net
31. BEBAN BUNGA DAN KEUANGAN 31. INTEREST AND FINANCIAL EXPENSES
Rincian beban bunga dan keuangan adalah sebagai berikut: The details of interest and financial expenses were as follows:
2 0 1 1 2 0 10
Utang obligasi – Senior Notes
301.143.021 294.893.418
Bonds payable – Senior Notes
Wesel bayar yang dijamin pelunasannya Guaranteed equity-linked
terhubung dengan harga saham 86.509.748
38.394.133 redeemable notes
Raiffeisen Bank International AG Raiffeisen Bank International AG
RBI – Austria, Singapura dahulu
RBI – Austria, Singapore formerly
Raiffeisen Zentralbank Osterreich AG 17.677.195
19.983.772 Raiffeisen Zentralbank Osterreich AG
Lurgi AG -
10.971.826 Lurgi AG
Credit Suisse 90.298.178
- Credit Suisse
Kredit Investasi PT Bank Mandiri Persero Tbk 59.589.394
7.193.700 Investment Credit PT Bank Mandiri Persero Tbk
Administrasi bank 4.792.504
1.467.994 Bank charges
Lain-lain 20.329.626
3.200.692 Others
T o t a l
580.339.666 376.105.535
T o t a l