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