PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan RESTATEMENT OF KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

PT INDOFOOD CBP SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2015 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain Tidak Diaudit PT INDOFOOD CBP SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2015 and for the Nine-Months Period Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated Unaudited 55

4. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan

4. RESTATEMENT OF

THE CONSOLIDATED FINANCIAL STATEMENT continued Dilaporkan Sebelumnya As Previously Reported Penyesuaian Adjustment Disajikan Kembali As Restated Laporan laba rugi dan penghasilan komprehensif lain Konsolidasian Consolidated Statement of Comprehensive Income 30 September 2014 September 30, 2014 Beban pokok penjualan 16.722.847 30.337 16.692.510 Cost of goods sold Beban penjualan dan distribusi 2.642.741 4.240 2.638.501 Selling and distribution expenses Beban umum dan administrasi 933.000 7.914 925.086 General and administrative expenses Laba Usaha 2.546.264 42.491 2.588.755 Income from Operations Laba sebelum pajak penghasilan 2.716.815 42.491 2.759.306 Income before income tax expenses Beban pajak penghasilan - neto 708.531 10.623 719.154 Income tax expense - net Laba periode berjalan 2.008.284 31.868 2.040.152 Income for the period Rugi Komprehensif lain Other Comprehensive loss Rugi pengukuran kembali atas liabilitas imbalan kerja karyawan - 16.066 16.066 Re-measurement losses of employees’ benefit liabilities Total Rugi Komprehensif periode berjalan 7.248 16.066 23.314 Total Comprehensive Losses for the period Laba periode berjalan yang dapat diatribusikan kepada: Income for the period attributable to: Pemilik entitas induk 2.070.187 30.453 2.100.640 Equity holders of the parent entity Kepentingan nonpengendali 61.903 1.415 60.488 Non-controlling interests 5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS Kas dan setara kas terdiri dari: Cash and cash equivalents consist of: 30 September 2015 September 30, 2015 31 Desember 2014 December 31, 2014 Kas 8.870 7.344 Cash Kas di bank Cash in banks Dalam Rupiah In Rupiah PT Bank Central Asia Tbk BCA 337.189 568.093 PT Bank Central Asia Tbk BCA PT Bank Mega Tbk Mega 210.783 274.351 PT Bank Mega Tbk Mega Lain-lain masing-masing di bawah Rp20.000 19.140 48.016 Others each below Rp20,000 Dalam mata uang asing Catatan 37 In foreign currencies Note 37 BCA 183.210 175.023 BCA Citibank, N.A., cabang Jakarta 38.440 87.861 Citibank, N.A., Jakarta branch Lain-lain masing-masing di bawah Rp20.000 12.002 8.175 Others each below Rp20,000 Total kas di bank 800.764 1.161.519 Total cash in banks Setara kas - deposito berjangka Cash equivalents - time deposits Dalam Rupiah In Rupiah PT Bank Tabungan Pensiun Nasional Tbk 1.205.000 665.000 PT Bank Tabungan Pensiun Nasional Tbk PT Bank Pan Indonesia Tbk 971.665 634.211 PT Bank Pan Indonesia Tbk Mega 910.000 360.000 Mega BCA 475.000 - BCA PT Bank DBS Indonesia DBS 427.000 615.000 PT Bank DBS Indonesia DBS PT Bank Danamon Indonesia Tbk 380.000 560.000 PT Bank Danamon IndonesiaTbk PT Bank UOB Indonesia UOB 360.000 425.000 PT Bank UOB Indonesia UOB PT Bank Permata Tbk Permata 330.000 625.000 PT Bank Permata Tbk Permata PT Bank ICBC Indonesia ICBC 190.000 340.000 PT Bank ICBC Indonesia ICBC PT Bank CIMB Niaga Tbk CIMB Niaga 40.000 65.000 PT Bank CIMB Niaga Tbk CIMB Niaga PT Bank Sumitomo Mitsui Indonesia 27.500 - PT Bank Sumitomo Mitsui Indonesia PT Bank Maybank Indonesia Tbk - 730.000 PT Bank Maybank Indonesia Tbk PT Bank Mandiri Persero Tbk Mandiri - 100.000 PT Bank Mandiri Persero Tbk Mandiri Lain-lain masing-masing di bawah Rp20.000 500 - Others each below Rp20,000 Dalam mata uang asing In foreign currencies ICBC - 329.660 ICBC DBS - 258.752 DBS Permata - 186.600 Permata CIMB Niaga - 186.600 CIMB Niaga UOB - 93.300 UOB Total deposito berjangka 5.316.665 6.174.123 Total time deposits Total 6.126.299 7.342.986 Total PT INDOFOOD CBP SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2015 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain Tidak Diaudit PT INDOFOOD CBP SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2015 and for the Nine-Months Period Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated Unaudited 56 5. KAS DAN SETARA KAS lanjutan 5. CASH AND CASH EQUIVALENTS continued