MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT

originally issued in Indonesian language š k shibit E 100 Exhibit E100 PT MODERN INTERNASIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in Rupiah, unless otherwise stated 38. REKLASIFIKASI 38. RECLASSIFICATIONS Akun tertentu pada laporan posisi keuangan konsolidasian tanggal 31 Desember 2015 dan 2014 telah direklasifikasi untuk menyesuaikan dengan penyajian laporan keuangan konsolidasian pada tanggal 31 Desember 2016. Certain accounts in the consolidated statements of financial position as of 31 December 2015 and 2014 have been reclassified to conform with the consolidated financial statements presentation as of 31 December 2016. 31 Desember 2015 Sebelum reklasifikasi Before reclassification Reklasifikasi Reclassification Sesudah reklasifikasi After reclassification 31 December 2015 Laporan posisi keuangan konsolidasian Consolidated statement of financial position Piutang usaha Trade receivables Pihak ketiga 129.921.152.778 310.399.004 130.231.551.782 Third parties Pihak berelasi 310.399.004 310.399.004 - Related party Aset tetap 1.113.195.045.149 375.759.419.361 1.488.954.464.510 Property, plant and equipment Beban renovasi bangunan sewa, neto 375.759.419.361 375.759.419.361 - Renovation cost of rented buildings, net Beban tangguhan, neto 56.097.353.031 56.097.353.031 - Deferred charges, net Aset tak berwujud - 56.097.353.031 56.097.353.031 Intangible assets Utang lain-lain Other payables Pihak ketiga 18.886.202.227 566.342.735 19.452.544.962 Third parties Pihak berelasi 566.342.735 566.342.735 - Related parties Biaya yang masih harus dibayar 27.329.535.943 3.942.000.781 31.271.536.724 Accrued expenses Liabilitas imbalan kerja jangka pendek 3.942.000.781 3.942.000.781 - Short-term employee benefits liability Bagian liabilitas jangka panjang yang jatuh tempo dalam waktu satu tahun: Current portion of long-term Liabilities: Non-bank - Pihak berelasi - 677.736.303 677.736.303 Non-bank - Related party Utang sewa pembiayaan Finance lease liabilities Pihak ketiga 15.502.760.283 107.724.672 15.395.035.611 Third parties Pembiayaan konsumen 570.011.631 570.011.631 - Consumer finance Cadangan kerugian penurunan nilai persedian - 353.861.967 353.861.967 Provision of inventory Utang jangka panjang, setelah dikurangi bagian jatuh tempo dalam satu tahun: Long-term liabilities net of current portion: Non-bank Pihak berelasi - 2.460.892.969 2.460.892.969 Non-bank - Related party Utang sewa pembiayaan Finance lease liabilities Pihak ketiga 14.117.406.014 2.293.152.206 11.824.253.808 Third parties Pembiayaan konsumen 167.740.763 167.740.763 - Consumer finance Saldo laba Retained earnings Belum ditentukan penggunaannya 134.002.039.580 13.265.552.222 147.267.591.802 Unappropriated Penghasilan komprehensif lainnya 13.265.552.222 13.265.552.222 - Other comprehensive income Laporan laba rugi dan penghasilan komprehensif lain konsolidasian Consolidated statement of profir or loss and other comprehensive income Beban umum dan administrasi 428.455.494.431 353.861.967 428.101.632.464 General and administrative expense Beban operasi lainnya 53.764.714.215 353.861.967 54.118.576.182 Other operating expense originally issued in Indonesian language › k shibit E 101 Exhibit E101 PT MODERN INTERNASIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in Rupiah, unless otherwise stated 38. REKLASIFIKASI Lanjutan 38. RECLASSIFICATIONS Continued 31 Desember 2014 Sebelum reklasifikasi Before reclassification Reklasifikasi Reclassification Sesudah reklasifikasi After reclassification 31 December 2014 Laporan posisi keuangan konsolidasian Consolidated statement of financial position Piutang usaha Trade receivables Pihak ketiga 137.248.969.032 1.015.618.706 138.264.587.738 Third parties Pihak berelasi 1.015.618.706 1.015.618.706 - Related party Aset tetap 1.055.682.520.057 226.160.697.581 1.281.843.217.638 Property, plant and equipment Beban renovasi bangunan sewa, neto 226.160.697.581 226.160.697.581 - Renovation cost of rented buildings, net Beban tangguhan, neto 57.756.278.686 57.756.278.686 - Deferred charges, net Aset tak berwujud - 57.756.278.686 57.756.278.686 Intangible assets Utang usaha Trade payables Pihak ketiga 69.299.086.235 93.181.851 69.392.268.086 Third parties Pihak berelasi 93.181.851 93.181.851 - Related parties Utang lain-lain Other payables Pihak ketiga 17.025.909.934 1.040.810.600 18.066.720.534 Third parties Pihak berelasi 1.040.810.600 1.040.810.600 - Related parties Biaya yang masih harus dibayar 14.751.953.967 4.741.250.306 19.493.204.273 Accrued expenses Liabilitas imbalan kerja jangka pendek 4.741.250.306 4.741.250.306 - Short-term employee benefits liability Bagian liabilitas jangka panjang yang jatuh tempo dalam waktu satu tahun: Current portion of long-term liabilities Utang sewa pembiayaan Finance lease liabilities Pihak ketiga 13.751.195.908 973.546.062 14.724.741.970 Third parties Pembiayaan konsumen 973.546.062 973.546.062 - Consumer finance Utang jangka panjang, setelah dikurangi bagian jatuh tempo dalam satu tahun: Long-term liabilities net of current portion: Utang sewa pembiayaan Finance lease liabilities Pihak ketiga 10.795.873.060 737.752.393 11.533.625.453 Third parties Pembiayaan konsumen 737.752.393 737.752.393 - Consumer finance Saldo laba Retained earnings Belum ditentukan penggunaannya 192.426.172.253 5.006.553.722 197.432.725.975 Unappropriated Penghasilan komprehensif lainnya 5.006.553.722 5.006.553.722 - Other comprehensive income

39. PERISTIWA SETELAH

PERIODE LAPORAN KEUANGAN 39. EVENTS AFTER THE REPORTING PERIOD a. Pada tanggal 19 April 2017, MSI menandatangani Perjanjian Akuisisi Bisnis bersama dengan PT Charoen Pokphand Restu Indonesia CPRI. Berdasarkan perjanjian tersebut, MSI bersedia menjual bisnis dan aset yang bersangkutan dengan 7-Eleven ke CPRI dengan ketentuan kondisi tertentu. a. On 19 April 2017, MSI entered into a Business Acquisition Agreement together with PT Charoen Pokphand Restu Indonesia CPRI. Based on the agreement, MSI is willing to sell its 7-Eleven business and the relevant assets to CPRI subject to certain conditions. b. Sampai dengan tanggal penyelesaian atas laporan keuangan konsolidasian terdapat 46 outlet 7-Eleven yang ditutup dikarenakan kerugian terus menerus. Grup mengakui penurunan nilai berkaitan dengan penutupan toko-toko tersebut. b. Up to completion date of the consolidated financial statements, there are 46 7-eleven outlets which were closed due to continuing losses. The Group recognize impairment loss related to the closed stores.