UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in Rupiah, unless Otherwise Stated 64 24. PENJUALAN NETO lanjutan 24. NET SALES continued Untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015, tidak terdapat penjualan kepada pelanggan yang melebihi 10 dari total penjualan neto. For the years ended December 31, 2016 and 2015, 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: 2016 2015 Pemakaian bahan baku dan pembantu 359.693.588.939 405.977.595.924 Raw and supporting material used Pemakaian pita cukai 517.422.282.553 612.379.739.127 Excise duty ribbons used Tenaga kerja langsung 84.614.934.205 72.187.458.254 Direct labor Beban overhead 107.924.641.251 98.538.156.921 Factory overhead Beban Produksi 1.069.655.446.948 1.189.082.950.226 Cost of Production Persediaan barang proses : Work-in-process inventory : Persediaan awal 21.725.865.933 17.726.304.079 At beginning of year Persediaan akhir 27.111.715.189 21.725.865.933 At the end of year Beban Pokok Produksi 1.064.269.597.692 1.185.083.388.372 Cost of Goods Manufactured Persediaan barang jadi : Finished goods : Persediaan awal 101.772.148.180 115.121.536.919 At beginning of year Pembelian 124.194.641.296 80.994.556.758 Purchases Persediaan akhir 113.742.587.510 101.772.148.180 At the end of year Beban Pokok Penjualan 1.176.493.799.658 1.279.427.333.869 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 2016 dan 2015. There are no purchases from individual suppliers exceeding 10 of the total net sales for the years ended December 31, 2016 and 2015. 26. BEBAN USAHA 26. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: 2016 2015 Beban Penjualan Selling Expenses Promosi dan iklan 74.759.713.791 59.093.826.965 Promotion and advertising Gaji dan honor 49.166.143.477 52.215.465.034 Salary and honorarium Pengurusan dan perijinan 22.294.390.590 19.998.770.865 Permit and licenses Percetakan dan perlengkapan 18.842.113.922 16.025.362.000 Printing and supplies Tunjangan 7.260.941.560 6.787.364.287 Allowances Bahan bakar minyak dan parkir 6.767.803.997 7.827.756.160 Fuel and parking Sewa 6.179.289.176 6.291.044.466 Rental Transportasi dan akomodasi 5.322.410.811 6.122.124.305 Transportation and accomodation Ekspedisi 5.254.092.710 6.813.909.768 Expedition Tunjangan hari raya 5.045.554.712 4.717.907.355 Thirteenth month salaries Penyusutan Catatan 12 4.666.338.254 4.490.509.121 Depreciation Note 12 Jamsostek 4.469.615.078 3.119.623.003 Jamsostek Jasa pihak eksternal 3.799.108.775 10.496.565.613 Outsource services Pemeliharaan 1.934.886.920 1.672.479.007 Maintenance Asuransi 1.540.425.121 1.840.225.216 Insurance Pesangon 937.907.933 739.812.599 Severance