BEBAN POKOK PENJUALAN COST OF GOODS SOLD BEBAN PENJUALAN DAN DISTRIBUSI DAN UMUM DAN ADMINISTRASI SELLING AND DISTRIBUTION AND GENERAL AND ADMINISTRATIVE EXPENSES

PT INDOFOOD CBP SUKSES MAKMUR Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 Tidak Diaudit dan 31 Desember 2011 Diaudit dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT INDOFOOD CBP SUKSES MAKMUR Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 Unaudited and December 31, 2011 Audited and Nine Months Ended September 30, 2012 and 2011 Unaudited Expressed in Millions of Rupiah, Unless Otherwise Stated 78

25. BEBAN PENJUALAN DAN DISTRIBUSI DAN UMUM DAN ADMINISTRASI Lanjutan

25. SELLING AND DISTRIBUTION AND GENERAL AND ADMINISTRATIVE EXPENSES Continued

30 September 2012 30 September 2011 September 30, 2012 September 30, 2011 Sembilan Bulan Sembilan Bulan Nine Months Nine Months Beban Umum dan Administrasi General and Administrative Expenses Gaji, upah dan imbalan kerja karyawan 334.121 239.571 Salaries, wages and employee benefits Sewa, penyusutan, utilitas, Rental, depreciation, utilities, perbaikan dan pemeliharaan 96.954 43.902 repairs and maintenance Jasa manajemen Catatan 31 dan 34 44.441 40.718 Management fees Notes 31 and 34 Lain-lain Others masing-masing di bawah Rp20.000 152.839 78.544 each below Rp20,000 Total Beban Umum Total General dan Administrasi 628.355 402.736 and Administrative Expenses 26. PENDAPATAN OPERASI LAIN 26. OTHER OPERATING INCOME Rincian pendapatan operasi lain adalah sebagai berikut: The details of other operating income are as follows: 30 September 2012 30 September 2011 September 30, 2012 September 30, 2011 Sembilan Bulan Sembilan Bulan Nine Months Nine Months Penjualan barang bekas 55.160 44.009 Sales on scrap materials Jasa teknik Catatan 31 29.355 24.592 Technical income Note 31 Lain-lain Others masing-masing di bawah Rp20.000 41.389 33.898 each below Rp20,000 Total Pendapatan Operasi Lain 125.904 102.499 Total Other Operating Income 27. BEBAN OPERASI LAIN 27. OTHER OPERATING EXPENSES Rincian beban operasi lain adalah sebagai berikut: The details of other operating expenses are as follows: 30 September 2012 30 September 2011 September 30, 2012 September 30, 2011 Sembilan Bulan Sembilan Bulan Nine Months Nine Months Amortisasi aset tidak berwujud 99.929 99.929 Amortization of intangible asset Lain-lain Others masing-masing di bawah Rp20.000 37.211 17.650 each below Rp20,000 Total Beban Operasi Lain 137.140 117.579 Total Other Operating Expenses PT INDOFOOD CBP SUKSES MAKMUR Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 Tidak Diaudit dan 31 Desember 2011 Diaudit dan Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2012 dan 2011 Tidak Diaudit Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT INDOFOOD CBP SUKSES MAKMUR Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 Unaudited and December 31, 2011 Audited and Nine Months Ended September 30, 2012 and 2011 Unaudited Expressed in Millions of Rupiah, Unless Otherwise Stated 79 28. PENDAPATAN KEUANGAN 28. FINANCE INCOME Pendapatan keuangan terutama merupakan penghasilan bunga. Finance income mainly represent interest income. 30 September 2012 30 September 2011 September 30, 2012 September 30, 2011 Sembilan Bulan Sembilan Bulan Nine Months Nine Months Penghasilan bunga 166.977 130.052 Interest income Laba neto selisih Net gains on foreign exchange kurs atas aktivitas pendanaan 13.758 1.850 from financing activities Total Pendapatan Keuangan 180.735 131.902 Total Finance Income 29. BEBAN KEUANGAN 29. FINANCE EXPENSES Beban keuangan terutama merupakan beban bank dan beban bunga. Finance expenses mainly represent bank charges and interest expenses. 30. INFORMASI SEGMEN 30. SEGMENT INFORMATION Informasi segmen di bawah ini dilaporkan berdasarkan informasi yang digunakan oleh manajemen untuk mengevaluasi kinerja setiap segmen usaha dan di dalam mengalokasikan sumber daya. The following segment information is reported based on the information used by management in evaluating the performance of each business segment and in determining the allocation of resources. Segmen Operasi Operating Segments Kelompok Usaha mengklasifikasikan kegiatan usahanya menjadi lima 5 divisi, yaitu: The Group primarily classifies its business activities into five 5 divisions, namely: • Divisi Mi Instan • Noodles Division • Divisi Dairy produk susu • Divisi Penyedap Makanan • Divisi Makanan Ringan • Divisi Nutrisi dan Makanan Khusus • Dairy Division dairy products • Food Seasonings Division • Snack Foods Division • Nutrition and Special Foods Division Manajemen memantau hasil operasi dari unit usahanya secara terpisah guna keperluan pengambilan keputusan mengenai alokasi sumber daya dan penilaian kinerja. Kinerja segmen dievaluasi berdasarkan laba rugi operasi dan diukur secara konsisten dengan laba rugi operasi pada laporan keuangan konsolidasian. Namun, pendanaan Kelompok Usaha termasuk beban keuangan dan pendapatan keuangan dan pajak penghasilan dikelola secara grup dan tidak dialokasikan kepada segmen operasi. Management monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on operating profit or loss and is measured consistently with operating profit or loss in the consolidated financial statements. However, the Group financing including finance expenses and finance income and income taxes are managed on a group basis and are not allocated to operating segments.