PENERAPAN AWAL PSAK NO. 50 REVISI 2006 DAN PSAK NO. 55 REVISI 2006

the Indonesian language. PT MODERN INTERNASIONAL Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2010 and 2009 Expressed in Rupiah, unless otherwise stated 79 31. REKLASIFIKASI AKUN 31. RECLASSIFICATION OF ACCOUNTS Akun tertentu dalam laporan keuangan konsolidasi tahun 2009 telah direklasifikasi agar sesuai dengan penyajian laporan keuangan konsolidasi untuk tahun 2010 sebagai berikut: Certain accounts in year 2009 consolidated financial statements have been reclassified to conform with the presentation of accounts in the year 2010 consolidated financial statements as follows: Dilaporkan Dilaporkan Sebelumnya Saat Ini As Previously Reklasifikasi As Currently Reported Reclassifications Reported Aset Lancar Current Assets Piutang hubungan istimewa 6.276.539.996 6.276.539.996 - Due from related parties Piutang lain-lain, bersih Other receivable, net PT Honoris Industry - 50.503.080.403 50.503.080.403 PT Honoris Industry First Modern - 3.123.648.952 3.123.648.952 First Modern PT Hasta Prima Industry - 6.276.539.996 6.276.539.996 PT Hasta Prima Industry MG International - 796.279.640 796.279.640 MG International Biaya dibayar di muka dan Prepaid expenses and dan uang muka 796.279.640 796.279.640 - advance payments Aset Tidak Lancar Non-Current Assets Aset lain-lain Other Assets PT Honoris Industry 50.503.080.403 50.503.080.403 - PT Honoris Industry First Modern 3.123.648.952 3.123.648.952 - First Modern

32. PENYELESAIAN LAPORAN KEUANGAN

KONSOLIDASI 32. COMPLETION OF THE CONSOLIDATED FINANCIAL STATEMENTS Manajemen Perusahaan bertanggung jawab atas penyusunan laporan keuangan konsolidasi yang diselesaikan pada tanggal 25 Maret 2011. The management of the Company is responsible for the preparation of the consolidated financial statements that were completed on March, 25 2011.