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

the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-Month Period Then Ended Expressed in rupiah, unless otherwise stated 63 26. BEBAN USAHA 26. OPERATING EXPENSES Rincian akun ini adalah sebagai berikut: The details of this account are as follows: 30 September 2016 30 September 2015 September 30, 2016 September 30, 2015 Beban Penjualan Selling Expenses Transportasi Catatan 30 127.695.664.379 123.521.424.013 Transportation Note 30 Persediaan kadaluarsacacat 113.003.931.481 81.948.810.971 Expireddefective inventory Iklan dan promosi 93.999.037.841 80.524.980.651 Advertising and promotion Gaji dan kesejahteraan karyawan 78.047.404.244 59.705.043.059 Salaries and employee benefits Jasa distribusi Catatan 30 33.865.171.255 28.697.146.793 Distribution fees Note 30 Penyusutan Catatan 8 8.109.813.174 10.355.731.533 Depreciation Note 8 Perbaikan dan pemeliharaan 6.756.188.798 4.588.113.286 Repairs and maintenance Sewa 5.773.364.533 4.590.236.053 Rental Utilitas 4.758.288.795 4.329.451.951 Utilities Jasa profesional 3.881.049.998 640.557.018 Professional Fees Bahan bakar 3.189.616.775 3.037.496.858 Fuel Percetakan dan fotokopi 2.043.358.762 1.661.460.545 Printing and fotocopy Perjalanan dinas 1.556.499.038 1.260.361.656 Business travel Lain-lain masing-masing Others below di bawah Rp1 miliar 2.827.583.200 3.373.596.131 Rp1 billion each Total Beban Penjualan 485.506.972.273 408.234.410.518 Total Selling Expenses Beban Umum dan Administrasi General and Administrative Expenses Gaji dan kesejahteraan karyawan 122.368.879.268 97.123.533.806 Salaries and employee benefits Jasa profesional 14.411.374.747 8.551.984.240 Professional fees Perbaikan dan pemeliharaan 8.923.387.026 5.957.449.950 Repairs and maintenance Sewa 7.973.681.316 7.711.548.330 Rental Utilitas 7.049.824.523 6.936.020.772 Utilities Penyusutan Catatan 8 5.160.011.406 3.941.888.660 Depreciation Note 8 Perjalanan dinas 3.261.279.935 3.080.372.122 Business travel Perijinan 2.565.500.786 2.188.424.297 Licenses Komunikasi 2.304.449.738 2.091.445.560 Communication Lain-lain masing-masing Others below di bawah Rp2 miliar 11.248.853.651 7.952.016.895 Rp2 billion each Total Beban Umum dan Total General and Administrasi 185.267.242.396 145.534.684.632 Administrative Expenses Total Beban Usaha 670.774.214.669 553.769.095.150 Total Operating Expenses 27. PENGHASILAN OPERASI LAINNYA 27. OTHER OPERATING INCOME Rincian akun ini adalah sebagai berikut: The details of this account are as follows: 30 September 2016 30 September 2015 September 30, 2016 September 30, 2015 Penjualan barang usang 38.982.451.386 27.712.034.041 Sales of scrap Laba selisih kurs - neto 7.413.011.237 2.299.046.769 Gain on foreign exchange - net Lain-lain 64.477.843 819.007.906 Others Total 46.459.940.466 30.830.088.716 Total the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-Month Period Then Ended Expressed in rupiah, unless otherwise stated 64 28. BEBAN OPERASI LAINNYA 28. OTHER OPERATING EXPENSES Rincian akun ini adalah sebagai berikut: The details of this account are as follows: 30 September 2016 30 September 2015 September 30, 2016 September 30, 2015 Rugi pelepasan aset tetap Catatan 8 1.747.671.989 345.085.900 Loss on disposals of fixed assets Note 8 Lain-lain 418.619.773 610.641.091 Others Total 2.166.291.762 955.726.991 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 September 2016 31 Desember 2015 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 September 30, 2016 December 31, 2015 Entitas dibawah pengaruh Entities under the same signifikan yang sama significant influence Piutang usaha Catatan 5 Trade receivables Note 5 PT Indomarco Prismatama 126.216.677.469 115.484.888.905 4,51 4,27 PT Indomarco Prismatama PT Lion Superindo 5.250.577.968 4.408.124.335 0,19 0,16 PT Lion Superindo Total piutang usaha 131.467.255.437 119.893.013.240 4,70 4,43 Total trade receivables Utang usaha Catatan 13 Trade payables Note 13 PT Indofood Sukses PT Indofood Sukses Makmur Tbk 49.439.073.325 52.455.663.100 3,42 3,46 Makmur Tbk PT Sojitz Indonesia 4.454.990.250 - 0,31 - PT Sojitz Indonesia PT Indolakto 2.080.478.861 1.132.555.983 0,14 0,07 PT Indolakto PT Salim Ivomas PT Salim Ivomas Pratama Tbk 1.469.413.830 750.618.335 0,10 0,05 Pratama Tbk PT Indomarco Adi Prima 47.264.152 - 0,00 - PT Indomarco Adi Prima Total utang usaha 57.491.220.418 54.338.837.418 3,97 3,58 Total trade payables Utang lain-lain Catatan 14 Other payables Note 14 PT Indomarco Prismatama 1.473.700.086 1.711.704.398 0,10 0,11 PT Indomarco Prismatama PT Indolakto 220.738.448 - 0,02 - PT Indolakto PT Indomarco Adi Prima 6.034.787 - 0,00 - PT Indomarco Adi Prima Total utang lain-lain 1.700.473.321 1.711.704.398 0,12 0,11 Total other payables Entitas dengan pengaruh Entity with significant signifikan terhadap influence over Perusahaan the Company Akrual Catatan 16 Accruals Note 16 Pasco Shikishima Pasco Shikishima Corporation 4.636.848.518 4.350.998.935 0,32 0,29 Corporation the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-Month Period Then Ended Expressed in rupiah, unless otherwise stated 65

29. SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan