UTANG TRUST RECEIPTS lanjutan TRUST RECEIPTS PAYABLE continued

The original consolidated financial statements included herein are in Indonesian language. PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2016 dan untuk tiga bulan yang berakhir pada tanggal tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain TIDAK DIAUDIT PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and for the three months period ended Expressed in Millions of Rupiah, Unless Otherwise Stated UNAUDITED 110 18. UTANG USAHA 18. TRADE PAYABLES Utang usaha terdiri dari: Trade payables consist of: Sifat dari hubungan dan transaksi antara Kelompok Usaha dengan pihak-pihak berelasi dijelaskan pada Catatan 33. The nature of relationships and transactions of the Group with related parties are explained in Note 33. Utang usaha tidak dijamin, tidak dikenakan bunga dan umumnya mempunyai syarat pembayaran antara 7 hari sampai dengan 60 hari. Trade payables are unsecured, non-interest bearing and generally with terms of payment of 7 to 60 days. Analisis umur utang usaha adalah sebagai berikut: The aging analysis of trade payables is as follows: 31 Maret 2016 March 31, 2016 31 Desember 2015 December 31, 2015 Lancar 2.485.708 2.684.786 Current Telah jatuh tempo: Overdue: 1 - 30 hari 347.475 397.102 1 - 30 days 31 - 60 hari 93.663 264.429 31 - 60 days 61 - 90 hari 51.181 46.118 61 - 90 days Lebih dari 90 hari 218.371 192.469 More than 90 days Total 3.196.398 3.584.904 Total 31 Maret 2016 March 31, 2016 31 Desember 2015 December 31, 2015 Pihak Ketiga Third Parties Dalam Rupiah In Rupiah PT Fajar Surya Wisesa Tbk 202.790 138.818 PT Fajar Surya Wisesa Tbk PT Meroke Tetap Jaya 45.256 67.225 PT Meroke Tetap Jaya PT Unicharm Indonesia 67.483 63.863 PT Unicharm Indonesia PT Total Chemindo Loka 51.145 48.402 PT Total Chemindo Loka PT Sugar Labinta 53.255 18.428 PT Sugar Labinta Lain-lain masing-masing di bawah Rp50.000 1.391.183 1.956.504 Others each below Rp50,000 Dalam mata uang asing Catatan 39 In foreign currencies Note 39 Sojitz Asia Pte. Ltd., Singapura 526.201 361.676 Sojitz Asia Pte Ltd., Singapore Amberston Pte. Ltd., Australia Amberston 99.693 86.470 Amberston Pte. Ltd., Australia Amberston Tetra Pak Indonesia 50.352 24.920 Tetra pak Indonesia Ocrim S.P.A 51 52.843 Ocrim S.P.A Lain-lain masing-masing di bawah Rp50.000 179.552 261.797 Others each below Rp50,000 Total - Pihak Ketiga 2.666.961 3.080.946 Total - Third Parties Pihak Berelasi Catatan 33 Related Parties Note 33 Dalam Rupiah 529.437 503.958 In Rupiah Total - Pihak Berelasi 529.437 503.958 Total - Related Parties Total 3.196.398 3.584.904 Total The original consolidated financial statements included herein are in Indonesian language. PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2016 dan untuk tiga bulan yang berakhir pada tanggal tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain TIDAK DIAUDIT PT INDOFOOD SUKSES MAKMUR Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and for the three months period ended Expressed in Millions of Rupiah, Unless Otherwise Stated UNAUDITED 111

19. BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK

19. ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITY

Beban akrual Accrued Expenses Beban akrual terdiri dari: Accrued expenses consist of: 31 Maret 2016 March 31, 2016 31 Desember 2015 December 31, 2015 Iklan dan promosi 1.040.362 745.801 Advertising and promotions Beban penjualan 446.175 494.131 Selling expenses Pembelian hasil panen 73.146 85.067 Crop purchases Utilitas 64.615 73.335 Utilities Lain-lain masing-masing di bawah Rp50.000 117.835 738.932 Others each below Rp50,000 Total 1.742.133 2.137.266 Total Liabilitas Imbalan Kerja Jangka Pendek Short-term Employee Benefits Liability Akun ini terutama terdiri dari beban gaji, tunjangan dan bonus karyawan dan direksi. This account mainly consists of directors’ and employees’ salaries, benefits and bonuses. 20. PERPAJAKAN 20. TAXATION Pajak dibayar di muka Prepaid taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 31 Maret 2016 March 31, 2016 31 Desember 2015 December 31, 2015 PPN - neto 315.944 298.544 VAT - net Pajak Penghasilan pasal 25 26.641 - Income taxes article 25 Pajak lain-lain 11.214 3.561 Other taxes Total 353.799 302.105 Total Utang pajak Taxes payable Utang pajak terdiri dari: Taxes payable consist of: 31 Maret 2016 March 31, 2016 31 Desember 2015 December 31, 2015 Pajak penghasilan Income taxes Pasal 15 509 250 Article 15 Pasal 21 15.897 14.070 Article 21 Pasal 22 302 221 Article 22 Pasal 23 30.561 31.722 Article 23 Pasal 2529 571.393 229.396 Article 2529 Pasal 26 3.378 4.744 Article 26 PPN - neto 232.708 72.485 VAT - net Pajak lain-lain 20.716 22 Other taxes Total 875.464 352.910 Total