BEBAN POKOK PENJUALAN COST OF GOODS SOLD BEBAN USAHA OPERATING EXPENSES

the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-Month Period Then Ended Expressed in rupiah, unless otherwise stated 62 Akun ini terdiri dari: This account consists of the following: 30 September 2016 30 September 2015 September 30, 2016 September 30, 2015 Bahan baku dan kemasan yang Raw materials and packaging digunakan 561.195.422.830 467.831.208.579 materials used Upah langsung 119.466.622.323 93.133.483.224 Direct labor Beban pabrikasi Manufacturing overhead Penyusutan Catatan 8 73.558.578.494 70.227.380.017 Depreciation Note 8 Utilitas 60.935.198.914 56.155.924.805 Utilities Perbaikan dan pemeliharaan 44.889.657.269 29.984.735.429 Repairs and maintenance Royalti Catatan 29 dan 30 14.694.822.657 12.551.729.688 Royalty Notes 29 and 30 Pemakaian perlengkapan 6.346.758.863 4.716.048.300 Consumable supplies Asuransi 3.111.156.181 3.400.927.010 Insurance Lain-lain masing-masing Others below di bawah Rp1 miliar 3.595.535.177 3.516.204.966 Rp1 billion each Total beban pabrikasi 207.131.707.555 180.552.950.215 Total manufacturing overhead Total beban produksi 887.793.752.708 741.517.642.018 Total manufacturing cost Persediaan barang jadi Finished goods inventory Saldo awal tahun 3.000.226.882 1.774.609.682 Balance at beginning of year Saldo akhir tahun 3.876.131.845 3.002.537.853 Balance at end of year Beban Pokok Penjualan 886.917.847.745 740.289.713.847 Cost of Goods Sold Pembelian kepada pemasok yang melebihi 10 dari penjualan neto pada periode sembilan bulan yang berakhir pada tanggal 30 September 2016 berasal dari PT Indofood Sukses Makmur Tbk Catatan 29 dengan total pembelian Rp196.135.077.763 10,68 dan tidak ada pembelian yang melebihi 10 dalam periode yang berakhir pada tanggal 30 September 2015. The following aggregate purchases from an individual supplier which exceeded 10 of net sales for the nine-month periods ended September 30, 2016 were made from PT Indofood Sukses Makmur Tbk Note 29 amounted Rp196,135,077,763 10.68 and here was no aggregate purchases from an individual supplier which exceeded 10 on periods ended September 30, 2015. 25. BEBAN POKOK PENJUALAN 25. COST OF GOODS SOLD the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-Month Period Then Ended Expressed in rupiah, unless otherwise stated 63 26. BEBAN USAHA 26. OPERATING EXPENSES Rincian akun ini adalah sebagai berikut: The details of this account are as follows: 30 September 2016 30 September 2015 September 30, 2016 September 30, 2015 Beban Penjualan Selling Expenses Transportasi Catatan 30 127.695.664.379 123.521.424.013 Transportation Note 30 Persediaan kadaluarsacacat 113.003.931.481 81.948.810.971 Expireddefective inventory Iklan dan promosi 93.999.037.841 80.524.980.651 Advertising and promotion Gaji dan kesejahteraan karyawan 78.047.404.244 59.705.043.059 Salaries and employee benefits Jasa distribusi Catatan 30 33.865.171.255 28.697.146.793 Distribution fees Note 30 Penyusutan Catatan 8 8.109.813.174 10.355.731.533 Depreciation Note 8 Perbaikan dan pemeliharaan 6.756.188.798 4.588.113.286 Repairs and maintenance Sewa 5.773.364.533 4.590.236.053 Rental Utilitas 4.758.288.795 4.329.451.951 Utilities Jasa profesional 3.881.049.998 640.557.018 Professional Fees Bahan bakar 3.189.616.775 3.037.496.858 Fuel Percetakan dan fotokopi 2.043.358.762 1.661.460.545 Printing and fotocopy Perjalanan dinas 1.556.499.038 1.260.361.656 Business travel Lain-lain masing-masing Others below di bawah Rp1 miliar 2.827.583.200 3.373.596.131 Rp1 billion each Total Beban Penjualan 485.506.972.273 408.234.410.518 Total Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji dan kesejahteraan karyawan 122.368.879.268 97.123.533.806 Salaries and employee benefits Jasa profesional 14.411.374.747 8.551.984.240 Professional fees Perbaikan dan pemeliharaan 8.923.387.026 5.957.449.950 Repairs and maintenance Sewa 7.973.681.316 7.711.548.330 Rental Utilitas 7.049.824.523 6.936.020.772 Utilities Penyusutan Catatan 8 5.160.011.406 3.941.888.660 Depreciation Note 8 Perjalanan dinas 3.261.279.935 3.080.372.122 Business travel Perijinan 2.565.500.786 2.188.424.297 Licenses Komunikasi 2.304.449.738 2.091.445.560 Communication Lain-lain masing-masing Others below di bawah Rp2 miliar 11.248.853.651 7.952.016.895 Rp2 billion each Total Beban Umum dan Total General and Administrasi 185.267.242.396 145.534.684.632 Administrative Expenses Total Beban Usaha 670.774.214.669 553.769.095.150 Total Operating Expenses 27. PENGHASILAN OPERASI LAINNYA 27. OTHER OPERATING INCOME