LIABILITAS DIESTIMASI ATAS IMBALAN KERJA

The original consolidated financial statements included herein are presented in Indonesian language. - 68 - PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2016 DAN 31 DESEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated

25. BEBAN POKOK PENJUALAN Lanjutan

25. COST OF GOODS SOLD Continued

31 Desember 31 Desember December 2016 December 2015 T enaga kerja langsung 19.364.560 35.473.421 Direct labor Beban pabrikasi 45.107.272 70.567.983 Factory overhead Barang dalam proses 2.505.063 401.608 Work in procces Penyesuaian persediaan barang dalam Work in process adjustm ents burning proses yang t erbakar lihat Cat at an 8 10.871.943 see Note 30 Beban pokok produksi 313.581.931 716.907.251 Cost of production Persediaan barang jadi: Finished goods: Saldo Awal 1.468.820 30.406.482 Beginning balance Pembelian bersih 1.220.134 606.924 Purchases – net Saldo akhir 5.273.854 1.468.820 Ending balance Penyesuaian persediaan barang jadi Finished goodsinventories adjustm ents yang t erbakar lihat cat at an 8 37.260.667 burning see Notes 8 Beban pokok penjualan 310.997.031 709.191.170 Cost of goods sold Pembelian yang melebihi 10 dari jumlah pembelian adalah sebagai berikut: The purchases which represent more than 10 from the total purchases are as follows: 31 Desember 31 Desember December 2016 December 2015 PT Cakrawala Megah Indah - 64.320.796 PT Cakrawala Megah Indah PT Fajar Surya Wisesa - 30.494.004 PT Fajar Surya Wisesa PT Global Papyrus 10.262.890 - PT Global Papyrus PT Mega Surya Erat ama 10.097.778 - PT Union Paper Indonesia Jumlah 20.360.668 94.814.800 Total

26. PENDAPATAN LAIN-LAIN

26. OTHER INCOME

Rincian pendapatan lain-lain terdiri dari: Details of other income consist of: 31 Desember 31 Desember December 2016 December 2015 Laba penjualan aset t et ap Gain on sale of fixed assets lihat cat at an 12 111.052 1.224.447 see Note 12 Pendapat an bunga deposit o - 5.521.337 Interest incom e from deposits Pendapat an jasa giro 249.765 1.714.710 Interest incom e from bank Lain-lain 19.647.776 2.326.170 Others Jumlah 20.008.593 10.786.664 Total