Pajak Tangguhan Deferred Tax

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 64 26. BEBAN USAHA 26. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: 2014 2013 Beban Penjualan Selling Expenses Promosi dan iklan 58.798.307.900 81.044.484.495 Promotion and advertising Gaji dan honor 49.053.967.206 34.059.163.692 Salary and honorarium Pengurusan dan perijinan 19.028.177.589 12.115.934.333 Permit and licenses Percetakan dan perlengkapan 13.737.045.019 13.322.598.056 Printing and supplies Bahan bakar minyak dan parkir 7.166.145.096 5.259.707.206 Fuel and parking Tunjangan 6.887.279.761 4.672.998.817 Allowances Ekspedisi 6.152.784.841 5.286.308.221 Expedition Sewa 5.948.688.023 3.107.359.085 Rental Rugi material 5.052.049.204 2.481.883.102 Material losses Transportasi dan akomodasi 3.941.576.310 3.144.454.641 Transportation and accomodation Penyusutan Catatan 11 3.908.063.217 2.776.380.174 Depreciation Note 11 Tunjangan hari raya 3.882.639.386 2.691.706.083 Thirteenth month salaries Jamsostek 3.407.204.818 2.446.522.679 Jamsostek Pemeliharaan 1.540.025.834 1.245.200.722 Maintenance Asuransi 1.208.050.750 1.109.318.009 Insurance Riset dan pengembangan 1.131.975.315 869.290.773 Research and development Jasa pihak eksternal 985.889.946 616.310.928 Outsource services Lain-lain masing-masing Others each below kurang dari Rp500 juta 4.586.838.183 3.797.183.490 Rp500 million Sub-total 196.416.708.398 180.046.804.506 Sub-total Beban Umum dan General and Administrative Administrasi Expenses Gaji dan honor 54.247.992.236 46.796.262.043 Salaries and honorarium Tunjangan hari raya Thirteenth month salaries dan gratifikasi 9.954.572.355 13.666.158.073 and gratuities Jasa pihak eksternal dan Outsource services and biaya tenaga ahli 8.555.134.650 7.611.715.088 professional fees Pemeliharaan 6.006.871.689 4.537.056.722 Maintenance Sewa 5.668.783.270 5.611.222.363 Rent Penyusutan Catatan 11 5.284.424.396 4.677.646.590 Depreciation Note 11 Tunjangan 4.777.963.828 4.098.172.987 Allowances Biaya software 4.586.884.381 1.248.892.385 Software expenses Perjalanan dinas 2.986.612.713 2.892.258.997 Official travel Riset dan pengembangan 2.749.227.946 552.544.260 Research and development Jamsostek 2.410.682.646 2.088.211.064 Jamsostek Listrik, air, minyak dan gas 2.259.693.650 1.970.589.241 Utilities Telekomunikasi 2.220.326.430 1.392.234.214 Telecomunication Perlengkapan kantor 2.018.546.781 1.818.919.416 Office supplies Perijinan 1.143.057.734 2.021.356.217 License Pajak bumi dan bangunan kendaraan 1.121.988.798 930.041.414 Property Vehicle tax Rumah tangga kantor 1.084.543.805 948.983.743 Office expenses Pos, fotokopi dan koran 794.800.272 702.143.168 Postal, photocopy and newspaper Langganan dan iuran 537.157.180 539.277.425 Subscription and fees Pesangon karyawan 499.564.420 789.789.501 Severance Lain-lain masing-masing Others each below kurang dari Rp500 juta 6.201.491.078 4.443.449.965 Rp500 million Sub-total 125.110.320.258 109.336.924.876 Sub-total Total 321.527.028.656 289.383.729.382 Total Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 65

27. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN MODAL

27. FINANCIAL INSTRUMENTS,

RISKS MANAGEMENT AND CAPITAL MANAGEMENT

a. Faktor dan Kebijakan Manajemen Risiko

Keuangan a. Factors and Policies of Financial Risk Management Dalam menjalankan aktivitas operasi, investasi dan pendanaan, Grup menghadapi risiko keuangan yaitu: risiko kredit, risiko likuiditas dan risiko pasar dan mendefinisikan risiko- risiko sebagai berikut: In its operating, investing and financing activities, the Group is exposed to the following financial risks: credit risk, liquidity risk and market risk and define those risks as follows: • Risiko kredit: kemungkinan bahwa debitur tidak membayar semua atau sebagian pinjaman atau tidak membayar secara tepat waktu dan akan menyebabkan kerugian Grup. • Credit risk: the risk of financial loss to the Group if debtor will not repay all or a portion of a loan or will not repay in a timely manner. • Risiko likuiditas: risiko bahwa Grup tidak akan dapat memenuhi kewajiban keuangannya pada saat jatuh tempo. • Liquidity risk: the risk that the Group will not be able to meet its financial obligations as they fall due. • Risiko pasar: risiko perubahan dalam suku bunga, kurs mata uang asing dan harga komoditas akan mempengaruhi pendapatan Grup atau nilai dari kepemilikan instrumen keuangan. • Market risk: the risk that changes in interest rates, foreign currency rates and commodity prices will affect the Group’s income or the value of its holdings of financial instruments. Tabel berikut menyajikan nilai tercatat aset dan liabilitas keuangan: The following table summarizes the carrying amounts of financial assets and liabilities: 2014 2013 Aset Keuangan Financial assets Pinjaman yang diberikan dan piutang: Loans and receivables: Kas dan setara kas 75.162.596.823 165.349.291.716 Cash and cash equivalents Piutang usaha 72.063.454.460 57.371.732.073 Trade receivables Piutang lain-lain 2.617.533.092 1.923.412.333 Other receivables Aset lain-lain uang jaminan 226.867.062 226.867.062 Other asset security deposits Tersedia untuk dijual: Available-for-sale: Investasi jangka pendek 16.084.458.973 15.240.750.286 Short-term investments Total 166.154.910.410 240.112.053.470 Total Liabilitas Keuangan Financial Liabilities Liabilitas keuangan diukur pada biaya perolehan diamortisasi: Financial liabilities at amortized cost: Liabilitas keuangan jangka pendek Short-term financial liabilities Utang bank jangka pendek 223.792.618.391 190.913.911.646 Short-term bank loans Utang usaha 175.669.974.405 128.414.645.467 Trade payables Utang lain-lain 17.864.240.143 46.708.451.564 Other payables Liabilitas yang masih harus dibayar 7.323.257.007 6.090.650.880 Accrued liabilities Bagian utang jangka panjang yang Current maturities of jatuh tempo dalam satu tahun: long-term loans: Utang bank 6.732.059.628 7.114.559.628 Bank loans Utang pembiayaan konsumen - 1.366.472.826 Consumer financing payables Liabilitas keuangan jangka panjang Long-term financial liability Utang bank jangka panjang setelah dikurangi bagian yang jatuh tempo Long-term bank loans - net dalam satu tahun 4.701.649.155 11.433.708.783 of current maturities Total 436.083.798.729 392.042.400.794 Total