PENDAPATAN OPERASI LAINNYA OTHER OPERATING INCOME BEBAN OPERASI LAINNYA OTHER OPERATING EXPENSES SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI BALANCES AND

language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Pada Tanggal-Tanggal 30 September 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit dan Periode sembilan bulan yang berakhir Pada Tanggal 30 September 2014 dan 2013 Tidak Diaudit Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS As of September 30, 2014 Unaudited and December 31, 2013 Audited and the nine-month periods ended September 30, 2014 and 2013 Unaudited Expressed in rupiah, unless otherwise stated 56 26. BEBAN USAHA 26. OPERATING EXPENSES Rincian akun ini adalah sebagai berikut: The details of this account are as follows: 30 Sept. 2014 30 Sept. 2013 Sept. 30, 2014 Sept. 30, 2013 Beban Penjualan Selling Expenses Transportasi Catatan 30d 109.189.371.411 79.055.830.856 Transportation Note 30d Persediaan kadaluarsacacat 72.655.573.648 60.393.010.148 Expireddefective inventory Iklan dan promosi 63.575.795.702 72.231.718.022 Advertising and promotion Gaji dan kesejahteraan karyawan 47.903.254.492 18.761.609.213 Salaries and employee benefits Jasa distribusi Catatan 30b 24.346.757.445 19.556.674.483 Distribution fees Note 30b Penyusutan Catatan 8 8.945.468.577 6.894.416.944 Depreciation Note 8 Sewa 4.397.993.763 2.440.066.322 Rental Perbaikan dan pemeliharan 3.841.441.165 1.677.537.314 Repairs and maintenance Utilitas 3.354.279.259 2.215.833.273 Utilities Bahan bakar 2.487.216.272 1.062.135.264 Fuel Percetakan dan fotokopi 1.859.757.048 1.129.787.350 Printing and fotocopy Amortisasi Catatan 10 1.293.920.561 662.766.105 Amortization Note 10 Jasa profesional 101.058.000 4.345.867.636 Professional fees Lain-lain masing-masing Others below dibawah Rp500 juta 1.690.613.415 1.999.212.526 Rp500 million each Total Beban Penjualan 345.642.500.758 272.426.465.456 Total Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji dan kesejahteraan karyawan 67.421.284.547 52.265.875.597 Salaries and employee benefits Sewa 7.508.756.160 6.418.850.207 Rental Jasa profesional 7.470.568.328 5.957.478.353 Professional fees Utilitas 6.857.989.931 3.210.572.978 Utilities Perbaikan dan pemeliharan 5.800.517.095 3.879.059.913 Repairs and maintenance Perjalanan dinas dan transportasi 3.851.093.157 2.928.273.121 Business travel and transportation Penyusutan Catatan 8 3.345.479.305 2.353.030.437 Depreciation Note 8 Penelitian dan pengembangan 3.259.691.666 351.350.180 Research development Pelatihan 2.300.817.959 3.760.202.045 Training Komunikasi 1.972.235.428 1.136.298.441 Communication Perijinan 1.438.541.247 1.119.909.356 Licenses Percetakan dan fotokopi 1.039.682.534 762.343.869 Printing and fotocopy Pertemuan 333.504.795 877.434.241 Meeting Lain-lain masing-masing Others below di bawah Rp500 juta 188.538.648 1.986.831.297 Rp500 million each Total Beban Umum dan Total General and Administrasi 112.788.700.800 87.007.510.035 Administrative Expenses Total Beban Usaha 458.431.201.558 359.433.975.491 Total Operating Expenses 27. PENDAPATAN OPERASI LAINNYA 27. OTHER OPERATING INCOME Rincian akun ini adalah sebagai berikut: The details of this account are as follows: 30 Sept. 2014 30 Sept. 2013 Sept. 30, 2014 Sept. 30, 2013 Penjualan barang usang 24.679.176.893 16.709.403.566 Sales of scrap Laba selisih kurs - bersih 4.586.749.793 - Gain on foreign exchange - net Total 29.265.926.686 16.709.403.566 Total language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Pada Tanggal-Tanggal 30 September 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit dan Periode sembilan bulan yang berakhir Pada Tanggal 30 September 2014 dan 2013 Tidak Diaudit Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS As of September 30, 2014 Unaudited and December 31, 2013 Audited and the nine-month periods ended September 30, 2014 and 2013 Unaudited Expressed in rupiah, unless otherwise stated 57 28. BEBAN OPERASI LAINNYA 28. OTHER OPERATING EXPENSES Rincian akun ini adalah sebagai berikut: The details of this account are as follows: 30 Sept. 2014 30 Sept. 2013 Sept. 30, 2014 Sept. 30, 2013 Persediaan barang rusak 851.407.128 310.439.910 Bad stock Rugi penjualan aset tetap 60.478.292 31.132.633 Loss on sale of fixed assets Rugi selisih kurs - bersih - 251.985.840 Loss on foreign exchange - net Lain-lain 48.900.074 116.162.395 Others Total 960.785.494 709.720.778 Total

29. SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI

29. BALANCES AND

TRANSACTIONS WITH RELATED PARTIES Dalam kegiatan usahanya, Perusahaan melakukan transaksi dengan pihak-pihak berelasi. Rincian akun dan transaksi yang signifikan dengan pihak- pihak berelasi adalah sebagai berikut: In the normal course of business, the Company entered into certain transactions with related parties. The details of the accounts and the significant transactions entered into with related parties are as follows: Persentase terhadap total aset atau liabilitasPercentage to SaldoBalance total assets or liabilities 30 Sept. 2014 31 Des. 2013 30 Sept 2014 31 Des. 2013 Sept. 30, 2014 Dec. 31, 2013 Sept 30, 2014 Dec. 31, 2013 Pihak-pihak berelasi lainnya Other related parties Piutang usaha Catatan 5 Trade receivables Note 5 PT Lion Superindo 3.971.366.325 4.586.597.955 0,19 0,25 PT Lion Superindo Utang usaha Catatan 13 Trade payables Note 13 PT Indofood Sukses PT Indofood Sukses Makmur Tbk. 53.793.619.390 60.254.531.130 4,55 5,82 Makmur Tbk. PT Indomarco Adi Prima 134.958.274 139.424.573 0,01 0,01 PT Indomarco Adi Prima Total utang usaha 53.928.577.664 60.393.955.703 4,56 5,83 Total trade payables Entitas dengan pengaruh Entity with significant Signifikan terhadap influence over Perusahaan the Company Beban akrualCatatan 16 Accrued expenses Note 16 Pasco Shikishima Corporation 3.175.413.097 3.433.748.325 0,27 0,33 Pasco Shikishima Corporation language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Pada Tanggal-Tanggal 30 September 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit dan Periode sembilan bulan yang berakhir Pada Tanggal 30 September 2014 dan 2013 Tidak Diaudit Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS As of September 30, 2014 Unaudited and December 31, 2013 Audited and the nine-month periods ended September 30, 2014 and 2013 Unaudited Expressed in rupiah, unless otherwise stated 58

29. SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan