PT Bank Mandiri Persero Tbk Entitas Anak PT Bank Mandiri Persero Tbk - Subsidiary

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 32 32 COST OF GOODS SOLD Bahan baku yang digunakan Raw materials used Tenaga kerja langsung Direct labor Biaya pabrikasi Manufacturing expenses Jumlah biaya produksi Total Manufacturing cost Persediaan barang dalam proses: Work in process: Awal tahun At beginning of the year Akhir tahun At end of the year Beban Pokok produksi Cost of goods manufactured Persediaan barang jadi: Finished goods Awal tahun At beginning of the year Pembelian Purchases Barang tersedia untuk dijual Goods available for sale Akhir tahun At end of the year Beban pokok penjualan Cost of good sold Rincian biaya pabrikasi adalah sebagai berikut: Details of manufacturing expenses: Biaya pegawai Employee s expenses Suku cadang Supplies Biaya kantor Office expenses Penyusutan aset tetap Depreciation of fixed assets Jaminan sosial Social security Biaya toll manufacturing Toll manufacturing fees Pemeliharaan aset tetap Maintenance of fixed assets Pengembangan produk Product development Biaya pengadaan Procurement expenses Perjalanan dinas Travel expenses Jumlah Total Pihak Ketiga Third Parties PT Merapi Utama Pharma PT Merapi Utama Pharma Jumlah Total 103.829.789.047 31 Desember 2013 December 31, 2013 788.154.611.684 13.945.371.078 32.422.520.405 7.395.021.088 101.713.270.510 350.024.354.431 140.667.393.573 Management development, education and training Berikut ini adalah rincian pembelian bahan baku dan barang jadi yang melebihi 5 dari jumlah pembelian bersih: 133.697.776 1.486.221.319 253.251.846 93.647.536 27.976.585.279 349.272.374.327 Pengembangan Manajemen, Pendidikan dan pelatihan 30.419.897.909 390.351.138 14.766.028.835 47.596.047.261 8.618.516.449 31 Desember 2012 December 31, 2012 128.142.813.498 92.775.178.462 634.619.639.999 1.123.572.874.968 123.641.993.769 999.930.881.199 31 Desember 2013 December 31, 2013 31.843.933.363 880.929.790.145 35.302.907.293 8.307.613.876 101.713.270.510 426.301.468.607 29.667.917.805 212.256.196.524 250.562.607.848 59.791.329.905 31 Desember 2012 December 31, 2012 92.775.178.461 Detail of purchase of raw materials and finished goods 5 exceed of total net purchased is as follows: 396.178.056.507 390.238.042.141 29.667.917.805 BEBAN POKOK PENJUALAN 1.588.379.881 103.829.789.047 1.080.823.859 128.142.813.498 31 Desember 2013 December 31, 2013 8.781.573.728 9.456.137.498 49.084.539.482 832.265.512 121.997.927.124 31 Desember 2012 December 31, 2012 11.036.210.607 62.985.804 300.407.650 121.997.927.124 Halaman 49 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 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