UTANG USAHA TRADE PAYABLES

PT INDOFARMA PERSERO TBK PT INDOFARMA PERSERO TBK DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATETMENTS 31 Desember 2013 dan 2012 December 31, 2013 and, 2012 Untuk Tahun-tahun Yang Berakhir 31 Desember 2013 dan 2012 For the Years Ended December 31, 2013 and 2012 Dinyatakan dalam Rupiah Expressed in Full Rupiah 33 33 SALES EXPENSES Rincian beban penjualan adalah sebagai berikut: The detail of selling expenses are as follows: Pemasaran dan Distribusi Marketing and distribution Gaji dan tunjangan Salaries and allowance Beban kantor Office expenses Manfaat karyawan Employees benefits Perjalanan dinas Travel expenses Penyusutan aset tetap Depreciation of fixed assets Jaminan sosial Social security Pemeliharaan aset tetap Maintenance of fixed assets Pendidikan dan pelatihan Education and training Jumlah Total 34. 34. GENERAL AND ADMINISTRATION EXPENSES Saldo beban administrasi dan umum adalah sebagai berikut: Detail balance general and administrative expenses are as follow: Gaji dan tunjangan Salaries and allowance Beban kantor Office expenses Jaminan sosial Social security Pengembangan SDM HR development Pengembangan manajemen Management development Manfaat karyawan Employees benefit Perjalanan dinas Travel expenses Pemeliharaan aset tetap Maintenance of fixed assets Penyusutan aset tetap Depreciation of fixed assets Sewa kantor kendaraan Office Vehicle rent expenses Lainnya Others Jumlah Total 35. 35. OTHER LOSSES GAINS - NET Penghasilan bunga Jasa Giro Interest Income Penghasilan Deposito Berjangka Deposit Income Rugi Laba Kurs Mata Uang Asing - Bersih Loss gain foreign exchange - net Kerugian penurunan nilai piutang usaha Provision for impairment trade receivable Kerugian penurunan nilai piutang lain-lain Provision for impairment others receivable Kerugian penurunan nilai persediaan Provision for impairment inventory Keuntungan atas pelepasan aset tetap The Gain of disposible assets Pemulihan cadangan kerugian persediaan Recovery from impairment inventory Pemulihan cadangan kerugian piutang usaha Recovery from impairment trade receivable Keuntungan atas klaim asuransi The Gain of claim insurance Lain-lain bersih Others net Jumlah Total 4.068.562.656 - 9.859.616.887 31 Desember 2012 December 31, 2012 67.320.797.436 63.936.348.041 87.268.452.635 1.509.736.321 728.464.551 1.817.114.963 14.970.498.688 1.719.678.013 25.548.395.480 4.629.902.563 2.002.805.497 119.479.588.755 2.027.924.602 3.637.745.803 Gain from disposal of other financial assets note 8 3.461.235.713 3.204.112.718 12.190.903.003 1.256.770.093 - 174.202.087 1.465.809.259 31 Desember 2013 December 31, 2013 762.459.672 3.437.482.328 17.595.171.486 5.283.919.562 - 11.106.181 1.961.693.178 - 443.083.774 1.215.923.490 31 Desember 2013 December 31, 2013 71.007.467.098 442.921.391 201.391.590.690 4.415.008.562 698.800.908 Management recognizes the gain of claims insurance amounted to Rp4,068,562,656. according to the letter No. 0250JKTTEKKLX2013 dated October 22, 2013. BEBAN PENJUALAN 21.311.625.149 4.235.386.704 31 Desember 2012 December 31, 2012 3.234.970.012 2.151.690.150 Hasil pelepasan aset keuangan lainnya catatan 8 5.420.007.946 1.242.076.024 Manajemen mengakui keuntungan klaim asuransi sebesar Rp4.068.562.656 berdasarkan Surat No.0250JKTTEKKLX2013 tanggal 22 Oktober 2013 perihal Klaim PAR - PT Indofarma Persero Tbk. 150.886.637.544 950.170.993 3.626.873.778 1.954.103.085 - KERUGIAN KEUNTUNGAN LAIN-LAIN NETO 531.162.886 31 Desember 2012 December 31, 2012 BEBAN UMUM DAN ADMINISTRASI 2.471.578.345 17.347.884.039 159.823.241.737 3.351.463.020 985.881.616 378.559.140 4.197.861.143 27.113.760 38.150.176.524 10.727.593.940 2.369.068.335 2.175.000.000 6.337.683.389 2.936.633.542 2.331.740.711 11.316.657 31 Desember 2013 December 31, 2013 75.875.449.908 1.710.200.009 62.164.090.883 Halaman 50 Page PT INDOFARMA PERSERO TBK PT INDOFARMA PERSERO TBK DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATETMENTS 31 Desember 2013 dan 2012 December 31, 2013 and, 2012 Untuk Tahun-tahun Yang Berakhir 31 Desember 2013 dan 2012 For the Years Ended December 31, 2013 and 2012 Dinyatakan dalam Rupiah Expressed in Full Rupiah 36. 36. FINANCE EXPENSES Bunga Pinjaman Interest Charge Bunga Surat Berharga Yang Diterbitkan Marketable Securities Expenses Jumlah Total 37. 37. INCOME TAX Beban Pajak Kini Beban Pajak Kini Current Tax Expenses Manfaat Pajak Tangguhan Entitas Induk Entitas Anak Manfaat Pajak Tangguhan Deffered Tax Jumlah Total a. Pajak Kini a. Current tax Dikurangi: Deduct: Laba Sebelum Pajak Perusahaan Income Before Tax of the Company Perbedaan temporer: Temporary difference: Manfaat karyawan Employee benefits Provision for account receivable Provision and write off for inventories Perbedaan tetap: Permanent difference: Representasi dan jamuan Representation and entertainment Beda penyusutan aset tetap Difference Depreciation fixed asset Laba rugi kena pajak perseroan Taxable income of the company Loss before tax Subsidiary Penghasilan bunga deposito dan jasa giro Current Tax Expenses 8.775.000.000 31 Desember 2012 December 31, 2012 31 Desember 2013 December 31, 2013 1.263.441.703 2.231.236.237 Meeting expenses, sponsorhip, costumer relationship services 327.542.557 31 Desember 2013 December 31, 2013 63.032.747.250 27.347.304.462 1.731.035.691 37.416.478.478 BEBAN KEUANGAN Parent Company 6.578.915.711 Deffered Tax PemulihanCKPN Piutang 1.879.723.449 72.724.851 Tax benefits expenses of the Company and its subsidiary consist of the following : 48.599.934 39.301.422.279 44.672.859.579 31 Desember 2013 December 31, 2013 22.087.196.026 16.773.132.018 766.872.148 Cadangan Penurunan dan Penghapusan Persediaan - 31 Desember 2012 December 31, 2012 61.732.101.768 33.685.159.985 Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi konsolidasi dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per consolidated statements of income and taxable income of the company is as follow: 610.000.000 19.590.229.816 Penurunan keuntungan belum direalisasi atas transaksi induk dengan entitas anak Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kena pajak didasarkan atas perhitungan sementara, karena Perseroan belum menyampaikan Surat Pemberitahuan Tahunan pajak penghasilan badan. In These consolidated financial statements, the amount of taxable income is based on preliminary calculations, as the Company has not yet submitted its corporate income tax returns. 8.810.151.948 1.440.028.672 19.346.986.784 1.084.345.903 Income interest on time deposits and current accounts Subsidiary 8.810.151.948 2.573.854.766 Laba Rugi sebelum pajak menurut laporan laba rugi konsolidasi Decrease in unrealized profit from transaction between the company and its subsidiaries 23.739.056.345 Rugi sebelum pajak entitas anak 4.307.885.439 620.000.000 2.449.785.831 3.340.957.771 4.538.699.149 PAJAK PENGHASILAN 31 Desember 2012 December 31, 2012 20.598.394.214 30.862.196.026 20.925.936.771 Manfaat beban pajak Perseroan dan entitas anak terdiri dari : 155.809.337 Beban rapat, Customer Relationship, Customer Service dan Sponsorship Income Loss before tax consolidated statements of income 1.310.413.063 4.376.889.551 Halaman 51 Page