PT INDOFOOD CBP SUKSES MAKMUR Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 September 2012 Tidak Diaudit dan 31 Desember 2011 Diaudit dan
Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Tidak Diaudit
Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain
PT INDOFOOD CBP SUKSES MAKMUR Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2012 Unaudited and December 31, 2011 Audited and
Nine Months Ended September 30, 2012 and 2011 Unaudited
Expressed in Millions of Rupiah, Unless Otherwise Stated
77
24. BEBAN POKOK PENJUALAN 24. COST OF GOODS SOLD
Rincian beban pokok penjualan adalah sebagai berikut:
The details of cost of goods sold are as follows:
30 September 2012 30 September 2011 September 30, 2012 September 30, 2011
Sembilan Bulan Sembilan Bulan Nine Months
Nine Months
Bahan baku yang digunakan 9.943.941
9.149.469 Raw materials used
Beban produksi 1.994.029
1.686.288 Production expenses
Total Beban Produksi 11.937.970
10.835.757 Total Manufacturing Cost
Persediaan Barang dalam Proses Work in Process Inventory
Awal periode 70.158
58.858 At beginning of period
Akhir periode 105.417
91.349 At the end of the period
Beban Pokok Produksi 11.902.711
10.803.266 Cost of Goods Manufactured
Persediaan Barang Jadi Finished Goods Inventory
Awal periode 420.556
406.598 At beginning of period
Akhir periode 406.559
519.612 At the end of the period
Beban Pokok Penjualan 11.916.708
10.690.252 Cost of Goods Sold
Tidak ada transaksi pembelian dari satu pemasok yang pembelian kumulatifnya melebihi 10 dari
penjualan neto konsolidasian, kecuali pembelian dari ISM sebesar 15.48 dan 15,61 dari
penjualan neto konsolidasian pada periode sembilan bulan yang berakhir pada tanggal-tanggal
30 September 2012 dan 2011. There were no purchase transactions made from
one single supplier with a cumulative amount exceeding 10 of the consolidated net sales,
except for purchases from ISM which represents 15.48 and 15.61 of the consolidated net sales
for the nine months period ended September 30, 2012 and 2011, respectively.
Transaksi pembelian antara Kelompok Usaha dengan pihak-pihak berelasi dijelaskan pada
Catatan 31. The purchase transactions of the Group with
related parties are disclosed in Note 31.
25. BEBAN PENJUALAN DAN DISTRIBUSI DAN UMUM DAN ADMINISTRASI
25. SELLING AND DISTRIBUTION AND GENERAL AND ADMINISTRATIVE EXPENSES
30 September 2012 30 September 2011 September 30, 2012 September 30, 2011
Sembilan Bulan Sembilan Bulan Nine Months
Nine Months Beban Penjualan dan Distribusi
Selling and Distribution Expenses
Iklan dan promosi 486.287
391.464 Advertising and promotions
Pengangkutan dan penanganan 403.308
372.294 Freight and handling
Distribusi 195.366
197.129 Distribution
Beban royalti Catatan 31 156.371
140.993 Royalty fees Note 31
Gaji, upah dan imbalan kerja karyawan 140.586
116.339 Salaries, wages and employee benefits
Barang rusak 36.429
34.104 Bad goods
Sewa dan penyusutan 22.744
21.009 Rental and depreciation
Lain-lain Others
masing-masing di bawah Rp20.000 63.726
61.880 each below Rp20,000
Total Beban Penjualan dan Distribusi 1.504.817
1.335.212 Total Selling and Distribution Expenses
PT INDOFOOD CBP SUKSES MAKMUR Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 September 2012 Tidak Diaudit dan 31 Desember 2011 Diaudit dan
Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Tidak Diaudit
Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain
PT INDOFOOD CBP SUKSES MAKMUR Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2012 Unaudited and December 31, 2011 Audited and
Nine Months Ended September 30, 2012 and 2011 Unaudited
Expressed in Millions of Rupiah, Unless Otherwise Stated
78
25. BEBAN PENJUALAN DAN DISTRIBUSI DAN UMUM DAN ADMINISTRASI Lanjutan
25. SELLING AND DISTRIBUTION AND GENERAL AND ADMINISTRATIVE EXPENSES Continued
30 September 2012 30 September 2011 September 30, 2012 September 30, 2011
Sembilan Bulan Sembilan Bulan Nine Months
Nine Months
Beban Umum dan Administrasi
General and Administrative Expenses
Gaji, upah dan imbalan kerja karyawan 334.121
239.571 Salaries, wages and employee benefits
Sewa, penyusutan, utilitas, Rental, depreciation, utilities,
perbaikan dan pemeliharaan 96.954
43.902 repairs and maintenance
Jasa manajemen Catatan 31 dan 34 44.441
40.718 Management fees Notes 31 and 34
Lain-lain Others
masing-masing di bawah Rp20.000 152.839
78.544 each below Rp20,000
Total Beban Umum Total General
dan Administrasi 628.355
402.736 and Administrative Expenses
26. PENDAPATAN OPERASI LAIN 26. OTHER OPERATING INCOME
Rincian pendapatan operasi lain adalah sebagai berikut:
The details of other operating income are as follows:
30 September 2012 30 September 2011 September 30, 2012 September 30, 2011
Sembilan Bulan Sembilan Bulan Nine Months
Nine Months
Penjualan barang bekas 55.160
44.009 Sales on scrap materials
Jasa teknik Catatan 31 29.355
24.592 Technical income Note 31
Lain-lain Others
masing-masing di bawah Rp20.000 41.389
33.898 each below Rp20,000
Total Pendapatan Operasi Lain 125.904
102.499 Total Other Operating Income
27. BEBAN OPERASI LAIN 27. OTHER OPERATING EXPENSES
Rincian beban operasi lain adalah sebagai berikut: The details of other operating expenses are as
follows:
30 September 2012 30 September 2011 September 30, 2012 September 30, 2011
Sembilan Bulan Sembilan Bulan Nine Months
Nine Months
Amortisasi aset tidak berwujud 99.929
99.929 Amortization of intangible asset
Lain-lain Others
masing-masing di bawah Rp20.000 37.211
17.650 each below Rp20,000
Total Beban Operasi Lain 137.140
117.579 Total Other Operating Expenses
