BEBAN POKOK PENJUALAN COST OF GOODS SOLD

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 31 Desember 2012 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Ended June 30, 2013 and December 31, 2012 Expressed in Rupiah, unless Otherwise Stated Lampiran 545 Schedule

25. BEBAN USAHA 25

. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: 2013 2012 Enam bulan Enam bulan Six months Six months Beban Penjualan Selling Expenses Promosi dan iklan 20.428.769.618 11.241.218.640 Promotion and advertising Gaji dan honor 16.562.009.572 10.472.556.922 Salary and honorarium Percetakan dan perlengkapan 6.069.294.167 3.247.595.692 Printing and supplies Pengurusan dan perijinan 5.873.726.404 3.850.094.176 Permit and licenses Ekspedisi 2.374.382.872 2.293.863.513 Expedition Bahan bakar minyak dan parkir 2.284.750.965 1.921.137.208 Fuel and parking Tunjangan 1.916.559.192 2.273.939.434 Allowances Akomodasi 1.415.318.697 1.170.661.915 Accomodation Tunjangan hari raya 1.378.159.300 1.007.725.367 Thirteenth month salaries Sewa 1.332.197.784 868.617.199 Rental Penyusutan 1.280.512.613 1.076.890.968 Depreciation Jamsostek 1.171.984.398 553.329.928` Jamsostek Pemeliharaan kendaraan 595.507.066 565.014.997 Maintenance for vehicles Riset dan pengembangan 576.661.920 635.576.731 Research and development Asuransi 538.794.812 427.602.942 Insurance Jasa pihak eksternal 237.191.829 181.543.357 Outsource services Lain-lain masing-masing Others each below kurang dari Rp500 juta 1.701.856.745 2.027.241.762 Rp500 million Sub-total 66.545.196.250 44.626.908.436 Sub-total Beban Umum dan Administrasi General and Administrative Expenses Gaji dan honor 24.094.602.594 21.777.513.320 Salaries and honorarium Jasa pihak eksternal 4.081.959.706 2.227.530.603 Outsource services Tunjangan hari raya Thirteenth month salaries dan gratifikasi 3.393.890.658 3.149.000.009 and gratuities Pemeliharaan 2.458.836.309 901.332.101 Maintenance Sewa 2.297.722.929 1.252.788.615 Rent Penyusutan 2.248.176.446 2.432.243.467 Depreciation Jamsostek 1,033.601.810 319.571.739 Jamsostek Perlengkapan kantor 1.029.729.475 513.109.523 Office supplies Perjalanan dinas 982.885.373 516.993.135 Official travel Listrik, air, minyak dan gas 877.275.687 898.238.756 Utilities Tunjangan 753.923.698 1.379.333.284 Allowances Telekomunikasi 566.194.387 378.580.805 Telecomunication Pajak bumi dan bangunan 515.848.793 302.480.448 Property tax Pesangon karyawan 468.214.686 664.504.470 Severance Rumah tangga kantor 444.616.306 768.549.297 Office expenses Perijinan 429.920.770 362.592.391 License Pos, fotokopi dan koran 355.075.644 250.978.422 Postal, photocopy and newspaper Langganan dan iuran 227.897.700 188.640.000 Subscription and fees Biaya tenaga ahli 47.985.874 894.771.569 Professional fees Lain-lain masing-masing Others each below kurang dari Rp500 juta 2.999.787.515 2.467.882.179 Rp500 million Sub-total 49.308.146.360 41.646.634.133 Sub-total Total 115.853.342.610 86.273.542.569 Total Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Berakhir pada Tanggal-tanggal 30 Juni 2013 dan 31 Desember 2012 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Ended June 30, 2013 and December 31, 2012 Expressed in Rupiah, unless Otherwise Stated Lampiran 546 Schedule

26. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN MODAL

26 . FINANCIAL INSTRUMENTS, RISKS MANAGEMENT AND CAPITAL MANAGEMENT

a. Faktor dan Kebijakan Manajemen Risiko Keuangan

a . Factors and Policies of Financial Risk Management Dalam menjalankan aktivitas operasi, investasi dan pendanaan, Grup menghadapi risiko keuangan yaitu risiko kredit, risiko likuiditas dan risiko pasar In its operating, investing and financing activities, the Group is exposed to the following financial risks: credit risk, liquidity risk and market risk Grup mengendalikan eksposur risiko kredit dengan menetapkan kebijakan, dimana persetujuan atau penolakan konsumen baru dan kepatuhan atas kebijakan tersebut dipantau oleh Direksi. Sebagai bagian dari proses dalam persetujuan atau penolakan tersebut, reputasi dan jejak rekam pelanggan menjadi bahan pertimbangan. Saat ini, tidak terdapat risiko kredit yang terkonsentrasi secara signifikan. Grup mengharuskan pelanggan memberikan Bank Garansi untuk menghindari resiko kredit tak tertagih. The Group controls its exposure to credit risk by setting its credit policy in approval or rejection of new customers and compliance is monitored by the directors. As part of the process in approval or rejection, the customer reputation and track record is taken into consideration. There are no significant concentrations of credit risk. The Group requires customers to provide Bank Guarantee in order to avoid uncollectible credit risk. Risiko Likuiditas Liquidity Risk Grup dapat terekspos terhadap risiko likuiditas apabila ada perbedaan waktu signifikan antara penerimaan piutang dengan penyelesaian utang dan pinjaman. The Group would be exposed to liquidity risk if there is significant mismatch in the timing difference between the collection of receivables and settlement of payables and borrowings. Grup mengelola risiko likuiditas dengan pengawasan proyeksi arus kas dan arus kas aktual secara berkesinambungan serta menjaga kecukupan kas dan setara kas dan fasilitas pinjaman yang tersedia. Risiko ini juga diminimalisir dengan mengelola berbagai sumber pembiayaan dari para pemberi pinjaman yang dapat diandalkan. The Group manages the liquidity risk by ongoing monitoring over the projected and actual cash flows as well as the adequacy of cash and cash equivalents and available credit facilities. This risk is also minimized by managing diversified funding resources from reliable quality lenders. Risiko Harga Komoditas Commodity Price Risks Risiko harga komoditas adalah risiko bahwa harga barang yang dibeli akan berfluktuasi karena perubahan harga komoditas yang diamati dari dasar yang sama. Eksposur Grup terhadap risiko komoditas hanya menyangkut pembelian tembakau dari pihak ketiga. Commodity price risk is the risk that prices of purchased goods will fluctuate because of changes in observable commodity prices of the same underlying. The Group ’s exposure to commodity risk relates only to its purchase of tobacco from third parties.