LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 Expressed in Rupiah, unless Otherwise Stated 61 23. KEPENTINGAN NON-PENGENDALI 23. NON-CONTROLLING INTERESTS Kepentingan non-pengendali atas aset neto entitas anak adalah sebagai berikut: Non-controlli ng interest in Subsidiaries’ net assets are as follows: 2014 Disajikan Kembali As Restated - 2015 CatatanNote 33 PT Gelora Djaja 1.064.570.887 963.640.867 PT Gelora Djaja PT Gawih Jaya 142.333.503 113.114.848 PT Gawih Jaya Total 1.206.904.390 1.076.755.715 Total Mutasi kepentingan non-pengendali atas aset neto entitas anak adalah sebagai berikut: Movements of non-controlling interest in Subsidiaries’ net assets are as follows: 2014 Disajikan Kembali As Restated - 2015 CatatanNote 33 Saldo awal 1.076.755.715 915.425.636 Beginning balance Laba komprehensif Comprehensive income tahun berjalan 169.550.959 155.427.125 for the year Peningkatan modal saham - 59.458.000 Increase in share capital Pembagian dividen 39.402.284 53.555.046 Dividend distribution Saldo akhir 1.206.904.390 1.076.755.715 Ending balance 24. PENJUALAN NETO 24. NET SALES Akun ini terdiri dari: This account consists of: 2015 2014 Penjualan kepada pihak ketiga 1.857.771.531.746 1.675.319.735.429 Sales to third parties Retur penjualan 18.351.956.790 13.786.535.113 Sales return Penjualan - Neto 1.839.419.574.956 1.661.533.200.316 Net Sales Untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014, tidak terdapat penjualan kepada pelanggan yang melebihi 10 dari total penjualan neto. For the years ended December 31, 2015 and 2014, there are no sales to individual customers exceeding 10 of total net sales. 25. BEBAN POKOK PENJUALAN 25. COST OF GOODS SOLD Akun ini terdiri dari: This account consists of: 2015 2014 Bahan baku dan pembantu: Raw and supporting materials: Persediaan awal 557.015.278.716 516.539.433.545 At beginning of year Pembelian-neto 427.498.856.483 391.129.245.505 Net purchases Persediaan akhir 578.536.539.275 557.015.278.716 At the end of year Pemakaian bahan baku dan pembantu 405.977.595.924 350.653.400.334 Raw and supporting material used Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 Expressed in Rupiah, unless Otherwise Stated 62 25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF GOODS SOLD continued 2015 2014 Pemakaian pita cukai 612.379.739.127 582.866.063.667 Excise duty ribbons used Tenaga kerja langsung 72.187.458.254 58.152.399.966 Direct labor Beban overhead 98.538.156.921 86.952.042.137 Factory overhead Beban Produksi 1.189.082.950.226 1.078.623.906.104 Cost of Production Persediaan barang proses : Work-in-process inventory : Persediaan awal 17.726.304.079 38.629.914.226 At beginning of year Persediaan akhir 21.725.865.933 17.726.304.079 At the end of year Beban Pokok Produksi 1.185.083.388.372 1.099.527.516.251 Cost of Goods Manufactured Persediaan barang jadi : Finished goods : Persediaan awal 115.121.536.919 100.183.659.285 At beginning of year Pembelian 80.994.556.758 93.128.926.264 Purchases Persediaan akhir 101.772.148.180 115.121.536.919 At the end of year Beban Pokok Penjualan 1.279.427.333.869 1.177.718.564.881 Cost of Goods Sold Tidak terdapat pembelian dari pemasok yang melebihi 10 dari total penjualan neto untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014. There are no purchases from individual suppliers exceeding 10 of the total net sales for the years ended December 31, 2015 and 2014. 26. BEBAN USAHA 26. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: 2014 Disajikan Kembali As Restated - 2015 CatatanNote 33 Beban Penjualan Selling Expenses Promosi dan iklan 59.093.826.965 58.798.307.900 Promotion and advertising Gaji dan honor 52.215.465.034 47.766.466.430 Salary and honorarium Pengurusan dan perijinan 19.998.770.865 19.028.177.589 Permit and licenses Percetakan dan perlengkapan 16.025.362.000 13.737.045.019 Printing and supplies Jasa pihak eksternal 9.068.676.294 2.273.390.722 Outsource services Bahan bakar minyak dan parkir 7.827.756.160 7.166.145.096 Fuel and parking Ekspedisi 6.813.909.768 6.152.784.841 Expedition Tunjangan 6.787.364.287 6.887.279.761 Allowances Sewa 5.742.854.923 5.948.688.023 Rental Rugi material 4.745.124.906 5.052.049.204 Material losses Tunjangan hari raya 4.717.907.355 3.882.639.386 Thirteenth month salaries Riset dan pengembangan 4.531.195.685 1.131.975.315 Research and development Penyusutan Catatan 12 4.490.509.121 3.908.063.217 Depreciation Note 12 Transportasi dan akomodasi 3.567.007.482 3.941.576.310 Transportation and accomodation Jamsostek 3.119.623.003 3.407.204.818 Jamsostek Asuransi 1.840.225.216 1.208.050.750 Insurance Piutang tak tertagih 1.721.522.753 25.598.010 Receivables Write - Off Pemeliharaan 1.672.479.007 1.540.025.834 Maintenance Pesangon 739.812.599 321.861.129 Severance Pajak bangunan 685.420.264 580.717.411 Property tax Lain-lain masing-masing Others each below kurang dari Rp500 juta 2.722.530.216 3.658.661.633 Rp500 million Sub-total 218.127.343.903 196.416.708.398 Sub-total