TRADE PAYABLES Continued Management Use of Judgment,

PT AKASHA WIRA INTERNATIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Jutaan Rupiah, kecuali Dinyatakan Lain NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 Expressed in Millions of Rupiah, except Otherwise Stated 51

20. PENJUALAN BERSIH

Rincian sebagai berikut:

20. NET SALES

The details are as follows: 2 0 1 3 2 0 1 2 Produk Kosmetik 288.205 280.334 Cosmetic Products Air Minum dalam Kemasan 214.312 196.264 Bottled Drinking Water Lain-lain 7 40 O t h e r s J u m l a h 502.524 476.638 T o t a l Seluruh jumlah yang tersebut diatas merupakan penjualan kepada pihak ketiga. All the above amounts represent sales to the third parties. Tidak terdapat penjualan bersih kepada pelanggan utama melebihi 10 dari nilai penjualan bersih Perseroan selama tahun 2013 dan 2012 There is no net sales to major customers whose value exceeded 10 of the Company’s net sales during the years 2013 and 2012.

21. BEBAN POKOK PENJUALAN

Rincian sebagai berikut:

21. COST OF GOODS SOLD

The details are as follows: 2 0 1 3 2 0 1 2 Bahan Baku, Awal 19.578 - Raw Materials, Beginning P e m b e l i a n 92.657 58.574 P u r c h a s e s Bahan Baku, Akhir 24.420 19.578 Raw Materials, Ending Bahan Baku yang Digunakan 87.815 38.996 Raw Materials Used Beban Kemasan dan Bahan Pembantu 82.824 92.607 Packaging and Indirect Materials Beban Tenaga Kerja Langsung 15.619 8.836 Direct Labor Cost Beban Pabrikasi 41.365 29.099 Overhead Cost Beban Produksi 227.623 169.538 Total Manufacturing Cost Barang dalam Proses, Awal 7.976 - Work in Process, Beginning Barang dalam Proses, Akhir 5.257 7.976 Work in Process, Ending Beban Pokok Produksi 230.342 161.562 Total Manufacturing Cost Barang Jadi, Awal 35.674 26.576 Finished Goods, Beginning P e m b e l i a n 5.659 61.859 P u r c h a s e s Contoh Marketing 12.673 9.587 Marketing Sample Barang Jadi, Akhir 38.036 35.674 Finished Goods, Ending Beban Pokok Penjualan 220.966 204.736 Cost of Goods Sold Berdasarkan penelaahan terhadap kondisi fisik persediaan pada akhir tahun, manajemen berpendapat bahwa penyisihan persediaan usang tidak diperlukan. Based on the review of the physical condition of inventories at the end of the year, the management believes that no allowance for inventory obsolescence is necessary to be provided.