LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 Expressed in Rupiah, unless Otherwise Stated 62 25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF GOODS SOLD continued 2015 2014 Pemakaian pita cukai 612.379.739.127 582.866.063.667 Excise duty ribbons used Tenaga kerja langsung 72.187.458.254 58.152.399.966 Direct labor Beban overhead 98.538.156.921 86.952.042.137 Factory overhead Beban Produksi 1.189.082.950.226 1.078.623.906.104 Cost of Production Persediaan barang proses : Work-in-process inventory : Persediaan awal 17.726.304.079 38.629.914.226 At beginning of year Persediaan akhir 21.725.865.933 17.726.304.079 At the end of year Beban Pokok Produksi 1.185.083.388.372 1.099.527.516.251 Cost of Goods Manufactured Persediaan barang jadi : Finished goods : Persediaan awal 115.121.536.919 100.183.659.285 At beginning of year Pembelian 80.994.556.758 93.128.926.264 Purchases Persediaan akhir 101.772.148.180 115.121.536.919 At the end of year Beban Pokok Penjualan 1.279.427.333.869 1.177.718.564.881 Cost of Goods Sold Tidak terdapat pembelian dari pemasok yang melebihi 10 dari total penjualan neto untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014. There are no purchases from individual suppliers exceeding 10 of the total net sales for the years ended December 31, 2015 and 2014. 26. BEBAN USAHA 26. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: 2014 Disajikan Kembali As Restated - 2015 CatatanNote 33 Beban Penjualan Selling Expenses Promosi dan iklan 59.093.826.965 58.798.307.900 Promotion and advertising Gaji dan honor 52.215.465.034 47.766.466.430 Salary and honorarium Pengurusan dan perijinan 19.998.770.865 19.028.177.589 Permit and licenses Percetakan dan perlengkapan 16.025.362.000 13.737.045.019 Printing and supplies Jasa pihak eksternal 9.068.676.294 2.273.390.722 Outsource services Bahan bakar minyak dan parkir 7.827.756.160 7.166.145.096 Fuel and parking Ekspedisi 6.813.909.768 6.152.784.841 Expedition Tunjangan 6.787.364.287 6.887.279.761 Allowances Sewa 5.742.854.923 5.948.688.023 Rental Rugi material 4.745.124.906 5.052.049.204 Material losses Tunjangan hari raya 4.717.907.355 3.882.639.386 Thirteenth month salaries Riset dan pengembangan 4.531.195.685 1.131.975.315 Research and development Penyusutan Catatan 12 4.490.509.121 3.908.063.217 Depreciation Note 12 Transportasi dan akomodasi 3.567.007.482 3.941.576.310 Transportation and accomodation Jamsostek 3.119.623.003 3.407.204.818 Jamsostek Asuransi 1.840.225.216 1.208.050.750 Insurance Piutang tak tertagih 1.721.522.753 25.598.010 Receivables Write - Off Pemeliharaan 1.672.479.007 1.540.025.834 Maintenance Pesangon 739.812.599 321.861.129 Severance Pajak bangunan 685.420.264 580.717.411 Property tax Lain-lain masing-masing Others each below kurang dari Rp500 juta 2.722.530.216 3.658.661.633 Rp500 million Sub-total 218.127.343.903 196.416.708.398 Sub-total Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 Expressed in Rupiah, unless Otherwise Stated 63 26. BEBAN USAHA lanjutan 26. OPERATING EXPENSES continued 2014 Disajikan Kembali As Restated - 2015 CatatanNote 33 Beban Umum dan Administrasi General and Administrative Expenses Gaji dan honor 61.688.478.812 53.484.087.083 Salaries and honorarium Jasa pihak eksternal dan Outsource services and biaya tenaga ahli 10.460.513.874 8.827.118.203 professional fees Tunjangan hari raya Thirteenth month salaries dan gratifikasi 9.102.174.043 9.954.572.355 and gratuities Penyusutan Catatan 12 7.947.751.169 5.284.424.396 Depreciation Note 12 Tunjangan 6.141.717.368 4.304.378.861 Allowances Sewa 6.010.657.664 5.668.783.270 Rent Pemeliharaan 5.754.755.940 6.006.871.689 Maintenance Biaya software 4.762.153.078 4.586.884.381 Software expenses Riset dan pengembangan 3.721.860.047 2.749.227.946 Research and development Jamsostek 3.366.137.293 2.884.267.613 Jamsostek Perjalanan dinas 3.325.311.217 2.986.612.713 Official travel Perlengkapan kantor 1.869.187.744 2.018.546.781 Office supplies Rumah tangga kantor 1.246.199.344 1.084.543.805 Office expenses Listrik, air, minyak dan gas 2.470.746.786 2.259.693.650 Utilities Telekomunikasi 2.160.793.565 2.220.326.430 Telecomunication Perijinan 1.394.210.966 1.143.057.734 License Pajak bumi dan bangunan dan kendaraan 1.203.168.674 1.121.988.798 Property and Vehicle tax Pesangon karyawan 1.060.251.984 499.564.420 Severance Pos, fotokopi dan koran 843.923.350 794.800.272 Postal, photocopy and newspaper Langganan dan iuran 533.550.551 537.157.180 Subscription and fees Lain-lain masing-masing Others each below kurang dari Rp500 juta 6.081.142.049 6.201.491.078 Rp500 million Sub-total 141.144.685.518 124.618.398.658 Sub-total Total 359.272.029.421 321.035.107.056 Total

27. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN MODAL

27. FINANCIAL INSTRUMENTS,

RISKS MANAGEMENT AND CAPITAL MANAGEMENT

a. Faktor dan Kebijakan Manajemen Risiko Keuangan

a. Factors and Policies of Financial Risk Management

Dalam menjalankan aktivitas operasi, investasi dan pendanaan, Grup menghadapi risiko keuangan yaitu: risiko kredit, risiko likuiditas dan risiko pasar dan mendefinisikan risiko- risiko sebagai berikut: In its operating, investing and financing activities, the Group is exposed to the following financial risks: credit risk, liquidity risk and market risk and define those risks as follows:  Risiko kredit: kemungkinan bahwa debitur tidak membayar semua atau sebagian pinjaman atau tidak membayar secara tepat waktu dan akan menyebabkan kerugian Grup.   Credit risk: the risk of financial loss to the Group if debtor will not repay all or a portion of a loan or will not repay in a timely manner.  Risiko likuiditas: risiko bahwa Grup tidak akan dapat memenuhi kewajiban keuangannya pada saat jatuh tempo.   Liquidity risk: the risk that the Group will not be able to meet its financial obligations as they fall due.  Risiko pasar: risiko perubahan dalam suku bunga, kurs mata uang asing dan harga komoditas akan mempengaruhi pendapatan Grup atau nilai dari kepemilikan instrumen keuangan.   Market risk: the risk that changes in interest rates, foreign currency rates and commodity prices will affect the Group’s income or the value of its holdings of financial instruments.