HAK KNP ATAS ASET NETO ENTITAS ANAK NCI IN NET ASSETS OF SUBSIDARIES

are in Indonesian language. PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Enam 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 June 30, 2016 and and for the Six-month Period then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated Unaudited 144 28. PENJUALAN NETO lanjutan 28. NET SALES continued Selama periode yang berakhir pada tanggal 30 Juni 2016 dan 2015, tidak ada transaksi penjualan kepada satu pelanggan yang jumlah penjualan kumulatif melebihi 10,00 dari penjualan neto konsolidasian. During the periods ended June 30, 2016 and 2015, there were no sales made to any single customer with a cumulative amount exceeding 10.00 of the consolidated net sales. Rincian penjualan dari kelompok produk utama disajikan dalam informasi segmen Catatan 38. The details of sales per main product groups are presented in the segment information Note 38. Sifat dari hubungan dan transaksi antara Kelompok Usaha dengan pihak-pihak yang berelasi dijelaskan pada Catatan 33. The nature of relationship and transactions of the Group with related parties are explained in Note 33. Transaksi penjualan antara Kelompok Usaha dengan pihak-pihak berelasi dilakukan dengan menggunakan harga yang disepakati yang secara umum sama dengan harga penjualan kepada pihak ketiga. Sales transactions of the Group with related parties are made at agreed prices that are generally similar to sales prices to third parties. 29. BEBAN POKOK PENJUALAN 29. COST OF GOODS SOLD Rincian beban pokok penjualan adalah sebagai berikut: The details of cost of goods sold are as follows: Periode Enam Bulan yang Berakhir pada TanggalSix-month Period Ended 30 Juni 2016 June 30, 2016 30 Juni 2015 June 30, 2015 Bahan baku yang digunakan 14.996.162 14.561.387 Raw materials used Beban produksi 6.545.399 6.468.248 Production expenses Total Beban Produksi 21.541.561 21.029.635 Total Manufacturing Cost Persediaan Barang dalam Proses Work in-process Inventories Awal periode 143.750 166.698 At beginning of period Akhir periode 148.898 155.290 At end of period Beban Pokok Produksi 21.536.413 21.041.043 Cost of Goods Manufactured Persediaan Barang Jadi Finished Goods Inventories Awal periode 3.057.175 3.519.526 At beginning of period Pembelian 2.705.012 2.659.126 Purchases Akhir periode 3.014.416 3.537.305 At end of period Total 24.284.184 23.682.390 Total Tidak ada transaksi pembelian dari satu pemasok dengan jumlah pembelian kumulatif melebihi 10,00 dari penjualan neto konsolidasian, kecuali pembelian gandum dari Sojitz Asia Pte. Ltd., Singapura Sojitz. Jumlah pembelian dari Sojitz pada periode 30 Juni 2016 adalah 15,46 30 Juni 2015: 19,67 dari penjualan neto konsolidasian periode terkait. There was no purchase transaction from any single supplier with a cumulative amount exceeding 10.00 of the consolidated net sales, except for wheat purchases from Sojitz Asia Pte. Ltd., Singapore Sojitz. Total purchases from Sojitz in June 30, 2016 represent 15.46 June 30, 2015: 19.67 of the consolidated net sales of the related period. Transaksi pembelian antara Kelompok Usaha dengan pihak-pihak berelasi dijelaskan pada Catatan 33. The purchase transactions of the Group with related parties are disclosed in Note 33. are in Indonesian language. PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Enam 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 June 30, 2016 and and for the Six-month Period then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated Unaudited 145

30. BEBAN PENJUALAN DAN DISTRIBUSI, BEBAN UMUM DAN ADMINISTRASI, PENGHASILAN

OPERASI LAIN DAN BEBAN OPERASI LAIN 30. SELLING AND DISTRIBUTION EXPENSES, GENERAL AND ADMINISTRATIVE EXPENSES, OTHER OPERATING INCOME AND OTHER OPERATING EXPENSES Periode Enam Bulan yang Berakhir pada TanggalSix-month Period Ended 30 Juni 2016 June 30, 2016 30 Juni 2015 June 30, 2015 Beban Penjualan dan Distribusi Selling and Distribution Expenses Pengangkutan dan penanganan 1.062.886 1.146.989 Freight and handling Iklan dan promosi 838.829 790.366 Advertising and promotions Gaji, upah dan imbalan kerja karyawan 667.513 641.856 Salaries, wages and employee benefits Distribusi 378.315 327.740 Distribution Outsourcing 172.261 123.811 Outsourcing Sewa dan penyusutan 158.706 155.129 Rental and depreciation Barang rusak 118.701 149.158 Bad goods Lain-lain masing-masing di bawah Rp50.000 264.024 252.617 Others each below Rp50,000 Total Beban Penjualan dan Distribusi 3.661.235 3.587.666 Total Selling and Distribution Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji, upah dan imbalan kerja karyawan 1.201.158 1.068.965 Salaries, wages and employee benefits Tanggung jawab sosial perusahaan dan sumbangan 154.923 124.039 Corporate social responsibility and donations Sewa dan penyusutan 152.231 132.953 Rental and depreciation Jamuan, representasi dan biaya direksi 92.354 58.533 Entertainment, representation and directors’ fee Outsourcing 60.425 48.022 Outsourcing Utilitas, perbaikan dan pemeliharaan 55.499 112.874 Utilities, repairs and maintenance Hubungan investor dan masyarakat 54.548 44.110 Investor and public relations Lain-lain masing-masing di bawah Rp50.000 217.253 145.599 Others each below Rp50,000 Total Beban Umum dan Administrasi 1.988.391 1.735.095 Total General and Administrative Expenses Penghasilan Operasi Lain Other Operating Income Penghasilan royalti dan teknis 87.241 123.538 Royalty and technical income Penjualan barang bekas 82.113 45.041 Sale of scrap materials Rugi neto atas selisih nilai tukar mata uang asing dari aktivitas operasi - 149.604 Net losses on foreign exchange difference from operating activities Lain-lain masing-masing di bawah Rp50.000 88.731 110.145 Others each below Rp50,000 Total Penghasilan Operasi Lain 258.085 428.328 Total Other Operating Income Beban Operasi Lain Other Operating Expenses Rugi neto atas selisih nilai tukar mata uang asing dari aktivitas operasi 172.735 - Net losses on foreign exchange difference from operating activities Amortisasi aset tak berwujud 66.619 66.619 Amortization of intangible asset Lain-lain masing-masing di bawah Rp50.000 155.016 140.513 Others each below Rp50,000 Total Beban Operasi Lain 394.370 207.132 Total Other Operating Expenses