TAMBAHAN MODAL DISETOR Lanjutan ADDITIONAL PAID-IN CAPITAL Continued

PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 250 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E92 Exhibit E92 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated 25. PENDAPATAN Lanjutan 25. REVENUES Continued Pada tanggal 31 Desember 2016 dan 2015, terdapat penjualan kepada pelanggan yang melebihi 10 dari jumlah penjualan sebagai berikut: On 31 December 2016 and 2015, there were sales to customers that exceed of 10 of total sales as follows: Jumlah Jumlah PT Wilmar Cahaya Indonesia Tbk 216.650.194 29,81 84.469.059 8,07 PT Wilmar Cahaya Indonesia Tbk PT Wilmar Nabati Indonesia 210.396.520 28,95 136.726.520 13,06 PT Wilmar Nabati Indonesia PT Sinar Alam Permai 196.877.609 27,09 20.904.995 2,00 PT Sinar Alam Permai PT Sinar Jaya Inti Mulia 92.922.778 12,78 236.651.305 22,61 PT Sinar Jaya Inti Mulia PT Maskapai Perkebunan PT Maskapai Perkebunan Leidong West Indonesia 9.398.000 1,29 104.679.904 10,00 Leidong West Indonesia J u m l a h 726.245.101 583.431.783 T o t a l 2 0 1 6 2 0 1 5 26. BEBAN POKOK PENDAPATAN 26. COST OF REVENUES 2 0 1 6 2 0 1 5 Beban Langsung Direct Cost Pembelian tandan buah segar 325.168.772 274.416.094 Purchase of fresh fruit bunches Bahan Materials Pemupukan 49.309.726 51.471.109 Fertilization Herbisida 3.662.386 4.668.859 Herbicide Biaya pemeliharaan tanaman 4.371.893 2.842.354 Plant maintenance costs Bahan lainnya 2.683.350 859.673 Other materials Upah Wages Panen dan pemupukan 100.812.378 105.354.726 Harvesting and fertilization Biaya pemeliharaan tanaman 47.842.128 65.647.935 Plant maintenance costs Beban Pabrikasi 29.706.365 28.288.792 Mill Costs Jumlah Beban Langsung 563.556.998 533.549.542 Total Direct Cost Beban Tidak Langsung 230.767.416 203.487.093 Indirect Cost Beban Pokok Produksi 794.324.414 737.036.635 Cost of Goods Manufactured Persediaan Awal Beginning Inventory Minyak kelapa sawit 20.483.147 5.912.154 Crude palm oil Inti sawit 7.405.200 1.280.178 Palm kernel Jumlah Persediaan Awal 27.888.347 7.192.332 Total Beginning Inventory Pembelian Persediaan Purchased Inventory Minyak kelapa sawit 31.674.717 2.729.961 Crude palm oil Jumlah Pembelian Persediaan 31.674.717 2.729.961 Total Purchased Inventory Persediaan Akhir Ending Inventory Minyak kelapa sawit 1 15.650.183 20.483.147 Crude palm oil 1 Inti sawit 2 2.899.230 7.405.200 Palm kernel 2 Jumlah Persediaan Akhir 18.549.413 27.888.347 Total Ending Inventory Jumlah Beban Pokok Pendapatan 835.338.065 719.070.581 Total Cost of Revenues 1 Dekonsolidasi GKM, SSS dan NRP atas persediaan minyak kelapa sawit sebesar Rp 3.241.038 untuk tahun 2016 Catatan 1c dan 7. 1 Deconcolidation of GKM, SSS and NRP for crude palm oil inventories amounted to Rp 3,241,038 for the year 2016 Notes 1c and 7. 2 Dekonsolidasi GKM dan SSS atas persediaan inti sawit sebesar Rp 395.507 untuk tahun 2016 Catatan 1c dan 7. 2 Deconcolidation of GKM and SSS for palm kernel inventories amounted Rp 395,507 for the year 2016 Notes 1c and 7. PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 251 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E93 Exhibit E93 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated 26. BEBAN POKOK PENDAPATAN Lanjutan 26. COST OF REVENUES Continued 2 0 1 6 2 0 1 5 Beban Tidak Langsung Indirect Cost Gaji dan kesejahteraan karyawan 98.934.626 95.570.117 Salaries and employee benefits Penyusutan Catatan 11 56.141.824 38.049.108 Depreciation Note 11 Transportasi dan perjalanan dinas 17.687.848 16.512.215 Transportation and business travelling Perbaikan dan pemeliharaan 10.669.327 8.006.146 Repair and maintenance Listrik, air dan telepon 8.681.376 9.907.686 Electricity, water and telephone Perpajakan 7.794.776 6.513.957 Taxation Pengembangan sosial 7.570.034 3.323.675 Social development Representasi dan jamuan 6.035.938 4.522.353 Representation and entertainment Keselamatan, kesehatan dan lingkungan kerja 5.011.883 3.953.232 Safety, healthy and environment Keamanan 4.207.510 6.812.210 Security Operasional kantor 1.943.459 2.406.129 Office operational Asuransi 1.462.843 1.434.397 Insurance Operasional mess 963.005 1.125.384 Mess operational Jasa profesional 601.408 1.988.024 Professional fees Lain-lain 3.061.559 3.362.460 Others J u m l a h 230.767.416 203.487.093 T o t a l Pada tahun 2016 dan 2015, tidak terdapat pembelian kepada pemasok yang melebihi 10 dari jumlah pembelian. In 2016 and 2015, there was no purchase to suppliers that exceed 10 of the total purchase. 27. BEBAN USAHA 27. OPERATING EXPENSES 2 0 1 6 2 0 1 5 Beban Penjualan Selling Expenses Transportasi dan pengiriman 19.564.575 30.234.642 Transportation and delivery Beban penjualan lainnya 426.858 150.539 Other selling expenses Jumlah Beban Penjualan 19.991.433 30.385.181 Total Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji dan kesejahteraan karyawan 67.256.058 40.819.244 Salaries and employee benefits Jasa profesional 14.443.493 9.309.670 Professional fees Imbalan kerja 9.461.921 14.087.433 Employment benefits Transportasi dan perjalanan dinas 7.252.455 6.720.303 Transportation and business travelling S e w a 6.631.436 5.015.203 Rental Perpajakan 4.971.718 5.730.923 Taxation Penyusutan Catatan 11 3.755.551 3.416.093 Depreciation Note 11 Operasional kantor 2.388.797 2.367.519 Office operational Asuransi 2.020.966 1.421.717 Insurance Representasi dan jamuan 1.800.451 1.661.618 Representation and entertainment Perbaikan dan pemeliharaan 1.433.121 856.612 Repair and maintenance Keamanan 1.074.067 1.020.455 Security Listrik, air dan telepon 951.488 966.793 Electricity, water and telephone Lain-lain 3.755.838 1.585.417 Others Jumlah Beban Umum dan Administrasi 127.197.360 94.979.000 Total General and Administrative Expenses Jumlah Beban Usaha 147.188.793 125.364.181 Total Operating Expenses