Selling Expense 2013 amounted to Rp33,036,024,670, nil, and nil.

PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Lanjutan Per 30 September 2015 Tidak Diaudit dan Per 31 Desember 2014 dan 1 Januari 201431 Desember 2013 serta Untuk Periode 9 Sembilan Bulan yang Berakhir pada Tanggal 30 September 2015 Tidak Diaudit dan 2014 dan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2014 Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES INTERIM NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of September 30, 2015 Unaudited and as of December 2014 January 1, 2014December 31, 2013 and For the Period 9 Nine Months Ended as of September 30, 2015 unaudited and 2014 and For the Years Ended December 31, 2014 In Full Rupiah 99 30 September 2015 30 September 2014 September 30, 2015 September 30, 2014 Tidak Diaudit Disajikan Kembali Unaudited Restatement 9 Bulan 9 Bulan 9 Months 9 Months Rp Rp Penyusutan Catatan 11 2.793.419.679 2.686.776.205 Depreciation Note 11 Sewa 2.063.813.850 2.091.516.471 Rent Manfaat Karyawan Catatan 32 1.610.154.125 922.209.720 Employee Benefits Note 32 Kendaraan 1.343.178.178 1.405.507.253 Vehicle Perbaikan dan Pemeliharaan 918.555.381 840.074.703 Repair and Maintenance Telekomunikasi 829.382.510 795.950.428 Telecommunication Premi Asuransi - Karyawan 873.642.844 598.367.253 Insurance Premiums - Employees Peralatan Kantor 725.385.376 736.856.573 Office Equipment Representasi 252.122.098 35.894.490 Representation Transportasi dan Perjalanan 687.241.915 679.197.538 Transportation and Travel Premi Asuransi 539.747.581 279.889.174 Insurance Premiums Air, Listrik, dan Gas 299.006.744 407.967.753 Water, Electricity, and Gas Parkir 197.336.500 231.661.082 Parking Amortisasi Catatan 13 203.125.002 - Amortization Notes 13 Lain-Lain masing-masing dibawah Others each below Rp 100.000.000 1.203.179.122 1.576.486.743 Rp 100.000.000 Total Beban Penjualan 66.227.424.674 67.552.450.537 Total Selling Expenses b. Beban Umum dan Administrasi b. General and Administration Cost 30 September 2015 30 September 2014 September 30, 2015 September 30, 2014 Tidak Diaudit Disajikan Kembali Unaudited Restatement 9 Bulan 9 Bulan 9 Months 9 Months Rp Rp Beban Umum dan Administrasi General and Administrative Expenses Gaji, Upah, dan Tunjangan 34.907.699.686 28.916.921.787 Salaries, Wages, and Benefits Penyusutan Catatan 11 5.709.155.835 5.986.848.856 Depreciation Note 11 Sewa 2.109.985.734 1.845.975.149 Rent Profesional Fee 1.394.428.357 1.699.001.051 Professional Fee Manfaat Karyawan Catatan 32 3.184.737.289 1.633.946.013 Employee Benefits Note 32 Administasi Bank 1.161.091.802 913.622.766 Bank Administration Perjalanan 1.606.970.046 1.260.238.227 Travel Kendaraan 1.411.287.615 1.382.774.824 Vehicle Representasi 1.233.852.404 789.917.641 Representation Premi Asuransi - Karyawan 1.077.968.104 826.717.877 Insurance Premiums - Employees Peralatan Kantor 871.799.459 856.175.294 Office Equipment Perbaikan dan Pemeliharaan 557.985.955 420.878.188 Repair and Maintenance Telekomunikasi 519.666.685 477.147.342 Telecommunication Premi Asuransi 387.059.378 408.264.426 Insurance Premiums Air, Listrik, dan Gas 253.017.484 334.863.780 Water, Electricity, and Gas PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Lanjutan Per 30 September 2015 Tidak Diaudit dan Per 31 Desember 2014 dan 1 Januari 201431 Desember 2013 serta Untuk Periode 9 Sembilan Bulan yang Berakhir pada Tanggal 30 September 2015 Tidak Diaudit dan 2014 dan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2014 Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES INTERIM NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of September 30, 2015 Unaudited and as of December 2014 January 1, 2014December 31, 2013 and For the Period 9 Nine Months Ended as of September 30, 2015 unaudited and 2014 and For the Years Ended December 31, 2014 In Full Rupiah 100 30 September 2015 30 September 2014 September 30, 2015 September 30, 2014 Tidak Diaudit Disajikan Kembali Unaudited Restatement 9 Bulan 9 Bulan 9 Months 9 Months Rp Rp Pajak Bumi dan Bangunan 3.480.044.927 1.738.184.948 Land and Building Tax Bahan Bakar 142.910.339 84.066.200 Fuel Jasa Manajemen 38.973.306 63.114.569 Management Fee Lain - Lain masing -masing di bawah Others each below Rp 100.000.000 1.743.134.674 620.352.213 Rp 100.000.000 Total Beban Umum dan Total General Administrasi 61.791.769.079 50.259.011.151 and Administrative Expenses Total Beban Usaha 128.019.193.753 117.811.461.688 Total Operating Expenses 32. Liabilitas Imbalan Pasca Kerja Karyawan 32. Post-Employment Benefits Liability Liabilitas imbalan kerja karyawan Perusahaan pada 30 September 2015, 31 Desember 2014 dan 1 Januari 201431 Desember 2013 dihitung oleh aktuaris independen, PT Towers Watson, sesuai dengan Undang-undang Ketenagakerjaan No. 132003 dengan menggunakan metode “Projected Unit Credit” sesuai dengan laporan tanggal 15 Agustus 2015, 6 Maret 2015 and 14 April 2014. Liabilities for employee benefits on September 30, 2015, December 31, 2014 and January 1, 2014December 31, 2013 was calculated by an independent actuary, PT Towers Watson, in accordance with the Labor Law No. 132003 by using the Projected Unit Credit according to the report dated August 15, 2015, March 16, 2015 and April 14, 2014. Asumsi utama yang digunakan oleh aktuaria independen adalah sebagai berikut: The main assumptions used by the independent actuary are as follows: 30 September 2015 1 Januari 2014 September 30, 2015 January 1 2014 Tidak Diaudit 31 Desember 2014 31 Desember 2013 Unaudited December 31, 2014 December 31, 2013 Tingkat Diskonto 8,25 8,00 9,00 Discount Rate Tingkat Kenaikan Gaji 8,00 8,00 8,00 Salary Increase Rate Tingkat Mortalitas Mortality Rate Tingkat Cacat Disability Rate Usia Pensiun Normal Normal Retirement Age Tabel Mortalitas Indonesia 2011 Indonesias Mortality Tabel 2011 0 per tahun per year 55 tahun year a. Jumlah Liabilitas berdasarkan perhitungan aktuaria Independen pada tanggal 30 September 2015, 31 Desember 2014 dan 1 Januari 201431 Desember 2013 adalah sebagai berikut: a. Total liabilities based on actuarial calculations Independent on September 30, 2015, December 31, 2014 and January 1, 2014December 31, 2013 are as follows: