UTANG USAHA TRADE PAYABLES

PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain Tidak Diaudit PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated Unaudited 118

19. BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK

19. ACCRUED EXPENSES

AND SHORT-TERM EMPLOYEE BENEFITS LIABILITY Beban akrual Accrued Expenses Beban akrual terdiri dari: Accrued expenses consist of: 30 September 2016 September 30, 2016 31 Desember 2015 December 31, 2015 Iklan dan promosi 643.427 745.801 Advertising and promotions Beban penjualan 307.802 494.131 Selling expenses Beban bunga 164.438 141.624 Interest expenses Beban angkut 114.118 23.397 Freight expenses Utilitas 78.154 73.335 Utilities Pembelian hasil panen 134.002 85.067 Crop purchases Lain-lain masing-masing di bawah Rp50.000 325.689 573.911 Others each below Rp50,000 Total 1.767.630 2.137.266 Total Liabilitas Imbalan Kerja Jangka Pendek Short-term Employee Benefits Liability Akun ini terutama terdiri dari beban gaji, tunjangan dan bonus karyawan dan direksi. This account mainly consists of directors’ and employees’ salaries, benefits and bonuses. 20. PERPAJAKAN 20. TAXATION Pajak dibayar di muka Prepaid taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 30 September 2016 September 30, 2016 31 Desember 2015 December 31, 2015 PPN - neto 295.681 298.544 VAT - net Pajak penghasilan pasal 25 23.950 - Income taxes article 25 Pajak lain-lain 8.621 3.561 Other taxes Total 328.252 302.105 Total Utang pajak Taxes payable Utang pajak terdiri dari: Taxes payable consist of: 30 September 2016 September 30, 2016 31 Desember 2015 December 31, 2015 Pajak penghasilan Income taxes Pasal 15 209 250 Article 15 Pasal 21 14.456 14.070 Article 21 Pasal 22 442 221 Article 22 Pasal 23 32.664 31.722 Article 23 Pasal 2529 554.989 229.396 Article 2529 Pasal 26 3.668 4.744 Article 26 PPN - neto 58.719 72.485 VAT - net Pajak bumi dan bangunan 54.468 - Property tax Pajak lain-lain 335 22 Other taxes Total 719.950 352.910 Total PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain Tidak Diaudit PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated Unaudited 119 20. PERPAJAKAN lanjutan 20. TAXATION continued Rekonsiliasi fiskal Fiscal reconciliation Rekonsiliasi antara laba sebelum beban pajak penghasilan, sebagaimana tercantum pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan estimasi laba kena pajak Perusahaan adalah sebagai berikut: The reconciliation between income before income tax expense as shown in the consolidated statement of profit or loss and other comprehensive income, and estimated taxable income of the Company is as follows: Periode Sembilan Bulan yang Berakhir pada TanggalNine-month Period Ended 30 September 2016 September 30, 2016 30 September 2015 September 30, 2015 Laba sebelum beban pajak penghasilan berdasarkan laporan laba rugi dan penghasilan komprehensif lain konsolidasian 5.457.792 2.622.772 Income before income tax expense per consolidated statement of profit or loss and other comprehensive income Dikurangi laba sebelum beban pajak penghasilan Entitas Anak 4.341.473 3.615.247 Less income before income tax expense attributable to Subsidiaries Eliminasi 306.603 334.800 Elimination Laba sebelum beban pajak penghasilan Perusahaan 809.716 1.327.275 Income before income tax expense attributable to the Company Ditambah dikurangi: Add deduct: Beda temporer terutama terdiri dari perbedaan penyusutan antara perpajakan dan komersial serta penyisihan untuk liabilitas imbalan kerja karyawan 10.104 75.552 Temporary differences mainly consisting of the excess of tax over book depreciation and provision for liabilities for employee benefits Beda tetap terutama terdiri dari beban kesejahteraan karyawan, representasi dan sumbangan 224.112 617.290 Permanent differences mainly consisting of employee benefits, representations and donations Penghasilan yang telah dikenakan pajak final 25.251 32.335 Income already subjected to final tax Estimasi Laba Kena Pajak - Perusahaan 1.018.681 817.872 Estimated Taxable Income - Company