UTANG TRUST RECEIPTS lanjutan TRUST RECEIPTS PAYABLE continued

PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain Tidak Diaudit PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated Unaudited 117 18. UTANG USAHA 18. TRADE PAYABLES Utang usaha terdiri dari: Trade payables consist of: Sifat dari hubungan dan transaksi antara Kelompok Usaha dengan pihak-pihak berelasi dijelaskan pada Catatan 33. The nature of relationships and transactions of the Group with related parties are explained in Note 33. Utang usaha tidak dijamin, tidak dikenakan bunga dan umumnya mempunyai syarat pembayaran antara 7 hari sampai dengan 60 hari. Trade payables are unsecured, non-interest bearing and generally with terms of payment of 7 to 60 days. Analisis umur utang usaha adalah sebagai berikut: The aging analysis of trade payables is as follows: 30 September 2016 September 30, 2016 31 Desember 2015 December 31, 2015 Lancar 2.450.424 2.684.786 Current Telah jatuh tempo: Overdue: 1 - 30 hari 586.806 397.102 1 - 30 days 31 - 60 hari 42.129 264.429 31 - 60 days 61 - 90 hari 46.531 46.118 61 - 90 days Lebih dari 90 hari 186.350 192.469 More than 90 days Total 3.312.240 3.584.904 Total 30 September 2016 September 30, 2016 31 Desember 2015 December 31, 2015 Pihak Ketiga Third Parties Dalam Rupiah In Rupiah PT Fajar Surya Wisesa Tbk 206.515 138.818 PT Fajar Surya Wisesa Tbk PT Sugar Labinta 66.222 18.428 PT Sugar Labinta PT Indopoly Swakarsa Tbk 52.354 46.280 PT Indopoly Swakarsa Tbk PT Unicharm Indonesia 57.938 63.863 PT Unicharm Indonesia PT Meroke Tetap Jaya 22.951 67.225 PT Meroke Tetap Jaya Lain-lain masing-masing di bawah Rp50.000 1.627.664 1.958.626 Others each below Rp50,000 Dalam mata uang asing Catatan 39 In foreign currencies Note 39 Amberston Pte. Ltd., Australia Amberston 85.810 86.470 Amberston Pte. Ltd., Australia Amberston Ocrim S.P.A 976 52.843 Ocrim S.P.A Sojitz Asia Pte. Ltd., Singapura 455.985 361.676 Sojitz Asia Pte. Ltd., Singapore Lain-lain masing-masing di bawah Rp50.000 160.868 286.717 Others each below Rp50,000 Total - Pihak Ketiga 2.737.283 3.080.946 Total - Third Parties Pihak Berelasi Catatan 33 Related Parties Note 33 Dalam Rupiah 574.957 503.958 In Rupiah Total - Pihak Berelasi 574.957 503.958 Total - Related Parties Total 3.312.240 3.584.904 Total PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain Tidak Diaudit PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated Unaudited 118

19. BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK

19. ACCRUED EXPENSES

AND SHORT-TERM EMPLOYEE BENEFITS LIABILITY Beban akrual Accrued Expenses Beban akrual terdiri dari: Accrued expenses consist of: 30 September 2016 September 30, 2016 31 Desember 2015 December 31, 2015 Iklan dan promosi 643.427 745.801 Advertising and promotions Beban penjualan 307.802 494.131 Selling expenses Beban bunga 164.438 141.624 Interest expenses Beban angkut 114.118 23.397 Freight expenses Utilitas 78.154 73.335 Utilities Pembelian hasil panen 134.002 85.067 Crop purchases Lain-lain masing-masing di bawah Rp50.000 325.689 573.911 Others each below Rp50,000 Total 1.767.630 2.137.266 Total Liabilitas Imbalan Kerja Jangka Pendek Short-term Employee Benefits Liability Akun ini terutama terdiri dari beban gaji, tunjangan dan bonus karyawan dan direksi. This account mainly consists of directors’ and employees’ salaries, benefits and bonuses. 20. PERPAJAKAN 20. TAXATION Pajak dibayar di muka Prepaid taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 30 September 2016 September 30, 2016 31 Desember 2015 December 31, 2015 PPN - neto 295.681 298.544 VAT - net Pajak penghasilan pasal 25 23.950 - Income taxes article 25 Pajak lain-lain 8.621 3.561 Other taxes Total 328.252 302.105 Total Utang pajak Taxes payable Utang pajak terdiri dari: Taxes payable consist of: 30 September 2016 September 30, 2016 31 Desember 2015 December 31, 2015 Pajak penghasilan Income taxes Pasal 15 209 250 Article 15 Pasal 21 14.456 14.070 Article 21 Pasal 22 442 221 Article 22 Pasal 23 32.664 31.722 Article 23 Pasal 2529 554.989 229.396 Article 2529 Pasal 26 3.668 4.744 Article 26 PPN - neto 58.719 72.485 VAT - net Pajak bumi dan bangunan 54.468 - Property tax Pajak lain-lain 335 22 Other taxes Total 719.950 352.910 Total