BEBAN PENJUALAN SELLING EXPENSE BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSE

Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in Rupiah, unless otherwise stated 93 27. BEBAN POKOK PENJUALAN lanjutan 27. COST OF GOODS SOLD continued 2016 2015 Tenaga kerja langsung 92.204.357.339 87.179.568.630 Direct labor Beban pabrikasi 168.969.865.088 171.393.096.081 Manufacturing overhead Penyusutan Catatan 13 21.973.660.298 18.693.505.902 Depreciation Note 13 Total beban produksi 1.480.562.443.065 1.598.419.437.782 Total production costs Persediaan barang dalam proses Work in process Saldo awal 7.636.659.891 5.219.070.473 Beginning balance Pemusnahan 933.167.375 599.013.269 Disposal Saldo akhir 4.622.783.387 7.636.659.891 Ending balance Sub-total 3.947.043.879 1.818.576.149 Sub-total Beban pokok produksi 1.484.509.486.944 1.596.600.861.633 Cost of goods manufactured Persediaan jadi Finished goods Saldo awal 196.099.832.457 188.334.991.207 Beginning balance Pembelian 647.860.779.369 537.130.288.148 Purchase Pemusnahan 16.023.293.082 9.530.089.892 Disposal Saldo akhir 255.878.568.601 196.099.832.457 Ending balance Sub-total 604.105.336.307 538.895.536.790 Sub-total Total 2.088.614.823.251 2.135.496.398.423 Total Tidak ada transaksi pembelian kepada pemasok pihak ketiga dengan jumlah kumulatifnya di atas 10 dari jumlah pembelian konsolidasian untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2016 dan 2015. No purchases to third parties suppliers with total purchases exceeding 10 from the total consolidated purchase for the years ended December 31, 2016 and 2015. Grup melakukan transaksi pembelian persediaan dengan PT Morinaga Kino Indonesia, Entitas Asosiasi, masing-masing sebesar Rp 638.583.096.127 dan Rp 525.256.934.130 atau setara dengan 98,57 dan 97,79 dari total pembelian barang jadi untuk tahun yang berakhir pada tanggal 31 Desember 2016 dan 2015 Catatan 7b. The Group entered into transactions of purchase of inventories with PT Morinaga Kino Indonesia, Associate, amounted to Rp 638,583,096,127 and Rp 525,256,934,130 or equivalent with 98.57 and 97.79 from total purchase of finished goods for the years ended December 31, 2016 and 2015, respectively Note 7b. 28. BEBAN PENJUALAN 28. SELLING EXPENSE Beban penjualan terdiri atas: Selling expenses consist of: 2016 2015 Iklan dan promosi 587.367.111.024 526.988.844.097 Advertising and promotion Gaji, upah dan tunjangan 139.234.192.490 127.803.475.664 Salaries, wages and allowances Pengiriman 110.543.502.874 106.626.737.214 Delivery Sewa 20.366.299.393 13.527.489.456 Rent Perjalanan dinas 9.271.324.710 3.421.006.554 Business travel Transportasi 8.737.575.138 5.688.068.339 Transportation Penyusutan Catatan 13 6.415.670.986 7.433.339.051 Depreciation Note 13 Renovasi 4.500.000.000 - Renovation Pemeliharaan dan perawatan 3.090.352.362 1.965.145.552 Repair and maintenance Perijinan dan keamanan 2.757.396.577 1.079.672.448 Permit and security Jasa profesional 2.133.032.227 246.532.000 Professional fees Peralatan dan perlengkapan 1.755.801.993 948.107.654 Equipment and supplies Utilitas 1.435.520.718 1.405.035.398 Utilities Lainnya di bawah Rp 1.000.000.000 5.035.765.624 2.738.575.631 Others under Rp 1,000,000,000 Total 902.643.546.116 799.872.029.058 Total Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in Rupiah, unless otherwise stated 94 29. BEBAN UMUM DAN ADMINISTRASI 29. GENERAL AND ADMINISTRATIVE EXPENSE Beban umum dan administrasi terdiri dari: General and administrative expenses consists of: 2016 2015 Gaji, upah dan tunjangan 161.106.885.580 146.135.291.917 Salaries, wages and allowances Sewa 16.099.716.157 16.748.210.138 Rent Imbalan kerja karyawan Catatan 21 14.955.603.157 13.504.746.032 Employee benefits Note 21 Penyusutan Catatan 13 10.365.139.992 7.075.531.943 Depreciation Note 13 Jasa profesional 8.670.377.215 5.844.652.292 Professional fees Utilitas 7.722.303.388 5.715.800.851 Utilities Peralatan dan perlengkapan 5.688.240.295 4.221.662.725 Equipment and supplies Asuransi 4.998.544.848 2.784.049.316 Insurances Pemeliharaan dan perawatan 4.825.911.949 4.607.374.542 Repair and maintenance Penyisihan penurunan nilai dan Allowance for impairment and persediaan usang Catatan 8 4.760.494.742 3.069.582.723 obsolescence of inventories Note 8 Pajak 3.877.123.630 7.918.532.289 Taxes Perjalanan dinas 3.638.268.570 3.271.342.140 Business travel Transportasi 2.494.658.102 2.017.695.899 Transportation Riset dan pengembangan 2.234.510.183 1.401.454.487 Research and development Perijinan dan keamanan 1.485.662.147 1.288.660.207 Permit and security Paten 1.444.562.806 998.999.439 Patent Sumbangan dan jamuan 1.244.144.395 1.129.943.510 Donation and entertainment Amortisasi 1.056.737.421 462.792.992 Amortization Pelatihan 897.992.301 1.487.510.741 Training Penyisihan atas kerugian penurunan Allowances for impairment losses of nilai piutang usaha Catatan 6 409.578.314 1.619.274.432 trade receivables Note 6 Lainnya di bawah Rp 1.000.000.000 4.711.955.126 3.362.548.527 Others under Rp 1,000,000,000 Total 262.688.410.318 234.665.657.142 Total 30. BEBAN BUNGA 30. INTEREST EXPENSE