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 Juni 2015 dan untuk Periode Enam 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 June 30, 2015 and for the Six-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 Komprehensif Konsolidasian Consolidated Statement of Comprehensive Income 30 Juni 2014 June 30, 2014 Beban pokok penjualan 11.554.846 11.969 11.542.877 Cost of goods sold Beban penjualan dan distribusi 1.705.892 11.082 1.694.810 Selling and distribution expenses Beban umum dan administrasi 615.314 5.276 610.038 General and administrative expenses Laba Usaha 1.702.683 28.327 1.731.010 Income from Operations Laba sebelum pajak penghasilan 1.740.329 28.327 1.768.656 Income before income tax expenses Beban pajak penghasilan - neto 452.882 7.082 459.964 Income tax expense - net Laba periode berjalan 1.287.447 21.245 1.308.692 Income for the period Rugi Komprehensif lain Other Comprehensive loss Rugi pengukuran kembali atas liabilitas imbalan kerja karyawan - 10.710 10.710 Re-measurement losses of employees’ benefit liabilities Total Rugi Komprehensif periode berjalan 5.584 10.710 16.294 Total Comprehensive Losses for the period Laba periode berjalan yang dapat diatribusikan kepada: Income for the period attributable to: Pemilik entitas induk 1.339.028 20.302 1.359.330 Equity holders of the parent entity Kepentingan nonpengendali 51.581 943 50.638 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 Juni 2015 June 30, 2015 31 Desember 2014 December 31, 2014 Kas 8.850 7.344 Cash Kas di bank Cash in banks Dalam Rupiah In Rupiah PT Bank Central Asia Tbk BCA 1.034.381 568.093 PT Bank Central Asia Tbk BCA PT Bank Mega Tbk Mega 160.534 274.351 PT Bank Mega Tbk Mega Lain-lain masing-masing di bawah Rp20.000 35.780 48.016 Others each below Rp20,000 Dalam mata uang asing Catatan 37 In foreign currencies Note 37 BCA 304.956 175.023 BCA Citibank, N.A., cabang Jakarta 36.230 87.861 Citibank, N.A., Jakarta branch Malayan Banking Berhad, Malaysia 24.356 3.487 Malayan Banking Berhad, Malaysia Lain-lain masing-masing di bawah Rp20.000 7.405 4.688 Others each below Rp20,000 Total kas di bank 1.603.642 1.161.519 Total cash in banks Setara kas - deposito berjangka Cash equivalents - time deposits Dalam Rupiah In Rupiah Mega 960.000 360.000 Mega PT Bank Tabungan Pensiun Nasional Tbk 920.000 665.000 PT Bank Tabungan Pensiun Nasional Tbk PT Bank Pan Indonesia Tbk 765.048 634.211 PT Bank Pan Indonesia Tbk PT Bank Danamon Indonesia Tbk 530.000 560.000 PT Bank Danamon IndonesiaTbk PT Bank DBS Indonesia DBS 380.000 615.000 PT Bank DBS Indonesia DBS PT Bank Permata Tbk Permata 290.000 625.000 PT Bank Permata Tbk Permata PT Bank UOB Indonesia UOB 225.000 425.000 PT Bank UOB Indonesia UOB PT Bank ICBC Indonesia ICBC 215.000 340.000 PT Bank ICBC Indonesia ICBC PT Bank International Indonesia Tbk 90.000 730.000 PT Bank International Indonesia Tbk PT Bank CIMB Niaga Tbk CIMB Niaga 40.000 65.000 PT Bank CIMB Niaga Tbk CIMB Niaga PT Bank Mandiri Persero Tbk Mandiri - 100.000 PT Bank Mandiri Persero Tbk Mandiri Lain-lain masing-masing di bawah Rp20.000 7.000 - Others each below Rp20,000 Dalam mata uang asing Catatan 37 In foreign currencies Note 37 Permata 159.984 186.600 Permata UOB 39.996 93.300 UOB DBS - 258.752 DBS CIMB Niaga - 186.600 CIMB Niaga ICBC - 329.660 ICBC Total deposito berjangka 4.622.028 6.174.123 Total time deposits Total 6.234.520 7.342.986 Total PT INDOFOOD CBP SUKSES MAKMUR Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2015 dan untuk Periode Enam 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 June 30, 2015 and for the Six-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