UTANG USAHA – PIHAK KETIGA TRADE PAYABLES – THIRD PARTIES

in the Indonesian language. PT INTER DELTA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada Tanggal 31 Desember 2015 Dan Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT INTER DELTA Tbk AND SUBSIDIARY CONSOLIDATED NOTES TO THE FINANCIAL STATEMENTS Continued As Of December 31, 2015 And For Year Ended December 31, 2015 Expressed in Rupiah, unless otherwise stated 44 19. BEBAN POKOK PENJUALAN 19. COST OF GOODS SOLD Rincian beban pokok penjualan adalah sebagai berikut: : The details of cost of goods sold are as follows: 2015 2014 Persediaan awal 30.614.713.350 31.599.767.639 Inventory - beginning Pembelian bersih 67.628.636.439 75.451.535.454 Net purchases 98.243.349.789 107.051.303.093 Persediaan akhir 31.406.782.698 30.614.713.350 Inventory - ending Beban pokok dan Cost of goods sold and pemakaian persediaan 66.836.567.091 76.436.589.743 usage of inventory Beban pokok tidak langsung 216.145.596 1.790.865.514 Indirect cost of goods sold Beban pokok penjualan 67.052.712.687 78.227.455.257 Cost of goods sold Rincian pemasok dengan transaksi melebihi 10 dari pembelian bersih selama tahun berjalan adalah sebagai berikut: : The detail of supplier with transaction exceeded 10 of total net purchases while current year, which are as follows: JumlahAmount PersentasePercentage 2015 2014 2015 2014 Kodak Alaris Singapore Kodak Alaris Singapore Pte. Ltd 40.716.867.088 48.533.717.051 60,21 64,32 Pte. Ltd Hong Tong Ent, Pte. Ltd 21.070.401.380 17.815.976.152 31,16 23,61 Hong Tong Ent, Pte. Ltd Jumlah 61.787.268.468 66.349.693.203 91,36 87,94 Total Seluruh pembelian yang dilakukan merupakan pembelian dari pihak ketiga. : All of the purchases were made from third parties. 20. BEBAN PENJUALAN, UMUM DAN ADMINISTRASI 20. SELLING, GENERAL AND ADMINISTRATIVE EXPENSES Rincian beban penjualan, umum dan administasi adalah sebagai berikut: The details of selling, general and administrative expenses are as follows: 2015 2014 Gaji dan tunjangan 11.137.942.320 9.054.960.481 Salaries and allowances Imbalan paska-kerja lihat Catatan 24 1.819.146.879 1.471.735.682 Post employment benefits see Note 24 Transportasi dan perjalanan dinas 996.991.787 676.079.759 Transportation and travelling Gudang dan distribusi 752.031.128 612.629.343 Warehouse and distribution Penyusutan lihat Catatan 9 705.381.602 678.097.816 Depreciation see Note 9 Listrik dan air 656.686.448 668.085.772 Electricity and water Asuransi dan pajak kendaraan 484.701.186 447.577.893 Vehicle insurance and tax Pos dan telekomunikasi 351.900.306 510.329.234 Postage and telecommunications Perlengkapan kantor 336.783.334 290.895.852 Office supplies Sewa 289.054.259 315.000.001 Rental Iklan dan promosi 241.164.859 290.734.314 Advertising and promotion Pemeliharaan dan perbaikan 222.220.900 253.418.781 Repairs and maintenance Jasa profesional 165.300.000 95.500.000 Professional fees Administrasi saham 152.302.950 110.704.098 Shares administration Lain-lain 701.866.539 1.061.457.760 Others Jumlah 19.013.474.497 16.537.206.786 Total in the Indonesian language. PT INTER DELTA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada Tanggal 31 Desember 2015 Dan Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT INTER DELTA Tbk AND SUBSIDIARY CONSOLIDATED NOTES TO THE FINANCIAL STATEMENTS Continued As Of December 31, 2015 And For Year Ended December 31, 2015 Expressed in Rupiah, unless otherwise stated 45 21. PENDAPATAN OPERASI LAINNYA 21. OTHER OPERATING INCOME Rincian pendapatan operasi lainnya adalah sebagai berikut: The details of other operating income are as follows: 2015 2014 Rabat 4.824.499.476 5.978.262.536 Rebate Laba penjualan aset tetap lihat Gain on sale of fixed assets Catatan 9 25.920.002 642.217.454 see Note 9 Penghapusan liabilitas imbalan Write off of liabilities for post paska kerja Entitas Anak - 1.601.749.807 employment benefits of Subsidiary Laba selisih kurs - bersih - 90.678.791 Foreign exchange gain - net Lain-lain 150.750.028 528.281.600 Others Jumlah 5.001.169.506 8.841.190.188 Total 22. BEBAN OPERASI LAINNYA 22. OTHER OPERATING EXPENSES Rincian beban operasi lainnya adalah sebagai berikut: The details of other operating expenses are as follows: 2015 2014 Rugi selisih kurs - bersih 1.011.583.521 - Foreign exchange loss - net Penyisihan persediaan usang Provision for inventories obsolescence lihat Catatan 7 - 2.663.469.237 see Note 7 Jumlah 1.011.583.521 2.663.469.237 Total 23. TAKSIRAN PAJAK PENGHASILAN 23. PROVISION FOR INCOME TAX Taksiran beban manfaat pajak penghasilan terdiri dari: Provision for income tax expenses benefit are as follows: Disajikan kembali - Catatan 2p dan 4 As restated - Notes 2p and 4 1 Januari 2014 31 Desember 2013 31 Desember 2015 31 Desember 2014 January 1, 2014 December 31, 2015 December 31, 2014 December 31, 2013 Kini Current Perusahaan 1.356.770.500 1.823.871.500 2.040.298.750 Company Entitas Anak - 244.701 - Subsidiary Tangguhan Deferred Perusahaan 445.402.366 991.265.330 400.938.408 Company Entitas Anak - 200.439.186 23.119.746 Subsidiary Jumlah 911.368.134 1.033.290.057 1.616.240.596 Total