LIABILITAS DIESTIMASI ATAS IMBALAN KERJA Lanjutan

The original consolidated financial statements included herein are presented in Indonesian language. - 69 - PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2016 DAN 31 DESEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated

27. BEBAN OPERASI

27. OPERATING EXPENSES

Rincian beban penjualan terdiri dari: Details of selling expenses are as follows: 31 Desember 31 Desember December 2016 December 2015 Gaji dan t unjangan 25.629.964 34.818.716 Salaries and allowance T raining 91.070 - Training Asuransi 4.142.804 187.304 Insurance Penyusut an lihat cat at an 12 1.710.447 1.610.616 Depreciation see note 12 Soft ware 40.000 - Software Beban penyisihan piut ang 1.207.656 - Bad debt expence Jamuan dan represent asi 997.854 3.183.477 Entertainm ent and representation Perbaikan dan pemeliharaan 909.492 1.757.035 Repairs and m aintenance Keperluan kant or 719.558 3.076.024 Office supplies T ransport asi dan perjalanan dinas 758.655 2.111.137 Transportation and travelling Jasa profesional 472.182 13.002.108 Professional fee List rik, air dan t elepon 452.463 458.220 Electricity, water and telephone Perangko dan mat erai 58.762 195.299 Stam ps and stam p duty Imbalan kerja lihat cat at an 18 1.568.288 1.624.700 Em ployee benefits see note 18 Jasa penyedia t enaga kerja 13.736 650.069 Service em ployee provider Perijinan 244.183 Perm its Ekspedisi 2.767.396 17.207.944 Expedition Komisi 2.718.136 5.616.931 Com m ission Eksport 530.140 Export Iuran dan sumbangan 566 932.861 Contribution and donation Pajak dan ret ribusi 341.621 Tax and retribution Lain-lain 22.732.041 50.566 Others Jumlah 67.521.210 87.068.811 Total

28. BEBAN KEUANGAN

28. FINANCE CHARGES

Akun ini merupakan beban keuangan yang berasal dari: This account represents finance charges resulting from: 31 Desember 31 Desember Decem ber 2016 Decem ber 2015 Ut ang bank 59.020.434 98.001.656 Bank loans Biaya provisi 6.540.300 18.553.230 Provision expense Ut ang sewa pembiayaan Obligation under finance lease dan lembaga keuangan 2.574.821 3.835.911 and financial institution loans Jumlah 68.135.555 120.390.797 Total