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 31 Desember 2013 Dengan Angka Perbandingan untuk Tahun yang Berakhir pada Tanggal 31 Desember 2012 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2013 With Comparative Figures for the Year Ended December 31, 2012 Expressed in Rupiah, unless Otherwise Stated 65 24. PENJUALAN NETO 24. NET SALES Akun ini terdiri dari: This account consists of: 2013 2012 Penjualan kepada pihak ketiga 1.596.016.051.042 1.121.760.120.638 Sales to third parties Retur penjualan 7.993.850.892 2.697.894.909 Sales return Penjualan - Neto 1.588.022.200.150 1.119.062.225.729 Net Sales Untuk tahun yang berakhir pada tanggal 31 Desember 2013 dan 2012, tidak ada penjualan kepada pelanggan yang melebihi 10 dari total penjualan neto. For the years ended December 31, 2013 and 2012, there are no sales to individual customers exceeding 10 of total net sales. 25. BEBAN POKOK PENJUALAN 25. COST OF GOODS SOLD Akun ini terdiri dari: This account consists of: 2013 2012 Bahan baku dan pembantu: Raw and supporting materials: Persediaan awal 325.574.928.306 280.773.079.188 At beginning of year Pembelian-neto 596.635.240.398 345.743.849.620 Net purchases Penghapusan persediaan - 4.983.687 Write-off of inventories Persediaan Entitas Anak yang dijual - 5.186.301.318 Inventories of the sold Subsidiary Persediaan akhir 516.539.433.545 325.574.928.306 At the end of year Pemakaian bahan baku dan pembantu 405.670.735.159 295.750.715.497 Raw and supporting material used Pemakaian pita cukai 592.214.987.404 485.917.548.382 Excise duty ribbons used Tenaga kerja langsung 37.333.521.399 26.777.386.745 Direct labor Beban overhead 63.335.780.513 45.326.641.832 Factory overhead Beban Produksi 1.098.555.024.475 853.772.292.456 Cost of Production Persediaan barang proses : Work-in-process inventory : Persediaan awal 23.698.888.927 15.272.564.660 At beginning of year Persediaan Entitas Anak yang dijual - 616.255.989 Inventories of the sold Subsidiary Persediaan akhir 38.629.914.226 23.698.888.927 At the end of year Beban Pokok Produksi 1.083.623.999.176 844.729.712.200 Cost of Goods Manufactured Persediaan barang jadi : Finished goods : Persediaan awal 110.676.729.538 59.292.353.963 At beginning of year Pembelian 28.162.268.872 24.528.101.309 Purchases Barang jadi untuk sampel Finished goods for sampling dan lain-lain 3.842.031.911 3.208.173.502 and others Persediaan Entitas Anak yang dijual - 244.059.724 Inventories of the sold Subsidiary Persediaan akhir 100.183.659.285 110.676.729.538 At the end of year Beban Pokok Penjualan 1.118.437.306.390 814.421.204.708 Cost of Goods Sold Tidak ada pembelian dari pemasok yang melebihi 10 dari total penjualan neto untuk tahun yang berakhir pada tanggal 31 Desember 2013 dan 2012. There are no purchases from individual suppliers exceeding 10 of the total net sales for the years ended December 31, 2013 and 2012. Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2013 Dengan Angka Perbandingan untuk Tahun yang Berakhir pada Tanggal 31 Desember 2012 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2013 With Comparative Figures for the Year Ended December 31, 2012 Expressed in Rupiah, unless Otherwise Stated 66 26. BEBAN USAHA 26. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: 2013 2012 Beban Penjualan Selling Expenses Promosi dan iklan 81.044.484.495 23.437.443.231 Promotion and advertising Gaji dan honor 36.167.450.319 24.346.345.854 Salary and honorarium Pengurusan dan perijinan 12.115.934.333 8.882.348.587 Permit and licenses Percetakan dan perlengkapan 9.184.509.672 11.147.164.240 Printing and supplies Bahan bakar minyak dan parkir 5.259.707.206 4.001.567.413 Fuel and parking Ekspedisi 5.068.215.801 4.530.444.503 Expedition Tunjangan 4.481.741.099 3.666.443.693 Allowances Sewa 3.107.359.085 1.766.682.060 Rental Penyusutan Catatan 11 2.776.380.174 2.255.954.309 Depreciation Note 11 Tunjangan hari raya 2.691.706.083 1.979.005.150 Thirteenth month salaries Sampel 2.481.883.102 1.836.363.677 Samples Akomodasi 2.321.987.116 2.768.725.098 Accomodation Jamsostek 1.525.812.851 1.599.353.409 Jamsostek Pemeliharaan 1.245.200.722 1.063.237.306 Maintenance Asuransi 1.109.318.009 924.798.228 Insurance Riset dan pengembangan 869.290.773 3.854.066.151 Research and development Jasa pihak eksternal 128.685.465 211.434.246 Outsource services Lain-lain masing-masing Others each below kurang dari Rp500 juta 8.467.138.201 3.899.022.027 Rp500 million Sub-total 180.046.804.506 102.170.399.182 Sub-total Beban Umum dan General and Administrative Administrasi Expenses Gaji dan honor 50.133.618.443 42.120.921.136 Salaries and honorarium Tunjangan hari raya Thirteenth month salaries dan gratifikasi 13.666.158.073 7.561.429.007 and gratuities Jasa pihak eksternal dan Outsource services and biaya tenaga ahli 6.885.567.807 10.398.972.819 professional fees Sewa 5.611.222.363 3.013.274.835 Rent Penyusutan Catatan 11 4.677.646.590 4.381.115.360 Depreciation Note 11 Pemeliharaan 4.537.056.722 1.749.665.498 Maintenance Perjalanan dinas 2.892.258.997 1.716.750.130 Official travel Tunjangan 2.642.754.874 1.528.455.033 Allowances Perijinan 2.021.356.217 1.616.660.611 License Listrik, air, minyak dan gas 1.970.589.241 1.478.740.776 Utilities Perlengkapan kantor 1.421.480.680 1.183.970.790 Office supplies Telekomunikasi 1.392.234.214 1.112.881.016 Telecomunication Rumah tangga kantor 948.983.743 813.394.675 Office expenses Jamsostek 947.046.301 1.795.396.738 Jamsostek Pajak bumi dan bangunan 930.041.414 684.339.658 Property tax Pesangon karyawan 789.789.501 1.786.324.690 Severance Pos, fotokopi dan koran 702.143.168 559.860.053 Postal, photocopy and newspaper Langganan dan iuran 539.277.425 334.636.470 Subscription and fees Lain-lain masing-masing Others each below kurang dari Rp500 juta 6.627.699.103 3.286.701.024 Rp500 million Sub-total 109.336.924.876 87.123.490.319 Sub-total Total 289.383.729.382 189.293.889.501 Total