Liabilitas Imbalan Kerja Karyawan Employee Benefits Liability

originally issued in Indonesian language ` k shibit E 42 Exhibit E42 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 7. PIUTANG USAHA Lanjutan 7. TRADE RECEIVABLES Continued Piutang usaha digunakan sebagai jaminan untuk pinjaman jangka pendek dan pinjaman jangka panjang Catatan 15 dan 20. Trade receivables are used as collateral for short- term loans and long-term loans Notes 15 and 20. Pada tanggal 31 Desember 2016 dan 2015, semua piutang usaha didenominasikan dalam Rupiah Indonesia. As of 31 December 2016 and 2015, all trade receivables are denominated in Indonesian Rupiah. 8. PIUTANG LAIN-LAIN PIHAK KETIGA 8. OTHER RECEIVABLES THIRD PARTIES 31 Desember 2016 31 December 2016 31 Desember 2015 31 December 2015 PT Honoris Industry 36.189.556.117 36.189.554.497 PT Honoris Industry PT Hasta Prima Industry 13.154.763.146 13.290.086.896 PT Hasta Prima Industry PT Kartika Naya 1.843.727.794 1.850.349.794 PT Kartika Naya PT Sarana Logistik Utama 1.723.916.551 - PT Sarana Logistik Utama PT Nusa Prima Ekspress 1.596.367.172 - PT Nusa Prima Ekspress PT Jaddi Global Sejahtera 1.329.675.945 1.006.467.070 PT Jaddi Global Sejahtera PT Digital Makmur Sejahtera 1.270.624.003 - PT Digital Makmur Sejahtera PT Fujifilm Indonesia - 68.941.800.000 PT Fujifilm Indonesia First Modern Ltd. - 2.987.736.992 First Modern Ltd. PT Philip Morris Indonesia - 1.725.264.800 PT Philip Morris Indonesia Sewa ATM 7-Eleven : 7-Eleven ATM Rent : PT Bank Negara Indonesia Persero Tbk 1.388.748.600 164.300.000 PT Bank Negara Indonesia Persero Tbk PT Bank CIMB Niaga Tbk 511.368.333 2.652.600.000 PT Bank CIMB Niaga Tbk Lain-lain masing-masing dibawah Rp 1 milyar 4.585.511.986 5.745.525.594 Others each below Rp 1 billion T o t a l 63.594.259.647 134.553.685.643 T o t a l Dikurangi cadangan kerugian penurunan nilai 381.672.323 8.696.587.863 Less allowance for impairment loss B e r s i h 63.212.587.324 125.857.097.780 N e t Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut: The movements in the allowance for impairment loss are as follows: 31 Desember 2016 31 December 2016 31 Desember 2015 31 December 2015 G Saldo awal 8.696.587.863 8.723.027.683 Beginning balance Perubahan selama tahun berjalan: Changes in the current year: Kerugian penurunan nilai Catatan 29b 381.672.323 - Impairment loss Note 29b Pencadangan yang dibalikkan Catatan 29a 3.118.536.058 - Reversal of allowance Note 29a Penghapusan selama tahun berjalan 5.578.051.805 26.439.820 Write-offs during the year Saldo akhir 381.672.323 8.696.587.863 Ending balance Berdasarkan hasil penilaian manajemen secara individu atau secara kolektif, manajemen berpendapat bahwa penyisihan cadangan kerugian tersebut cukup untuk menutupi kemungkinan kerugian dari tidak tertagihnya piutang lain-lain tersebut. Based on management s evaluation neither made individually or collectively, management believes that the allowance for impairment losses is sufficient to cover possible losses from uncollectible other receivables. Piutang lain-lain dari PT Fuji Film Indonesia FFID pada tanggal 31 Desember 2015 berkaitan dengan kompensasi yang akan dibayar oleh FFID sehubungan dengan perjanjian pengalihan hak dagang dan penghentian perjanjian distribusi Catatan 34. Other receivable from PT Fuji Film Indonesia FFID as of 31 December 2015 pertains to the compensation to be paid by FFID in relation to the Trade Rights Transfer Agreement and Termination of Distributorship Agreement Note 34. originally issued in Indonesian language a k shibit E 43 Exhibit E43 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 9. PERSEDIAAN 9. INVENTORIES 31 Desember 2016 31 December 2016 31 Desember 2015 31 December 2015 Manufaktur Manufacturing Bahan baku 1.068.340.336 1.957.397.690 Raw materials Bahan pembantu 903.022.017 1.210.098.097 Sub-materials Total Manufaktur 1.971.362.353 3.167.495.787 Total Manufacturing Perdagangan Trading Produk 7-Eleven 31.381.718.879 120.712.973.583 7-Eleven products Produk industrial -Alat kesehatan 28.605.932.126 35.247.911.811 Industrial products - Medical Produk fotocopi 26.321.843.305 32.206.203.754 Photocopy products Lain-lain 2.639.091.195 6.458.939.602 Others Total perdagangan 88.948.585.505 194.626.028.750 Total trading T o t a l 90.919.947.858 197.793.524.537 T o t a l Penyisihan persediaan usang dan penurunan nilai Catatan 29b 408.899.020 353.861.967 Allowance for inventory obsolescense and decline in value Note 29b B e r s i h 90.511.048.838 197.439.662.570 N e t Mutasi persediaan adalah sebagai berikut: The movement in inventories is as follows: 2 0 1 6 2 0 1 5 Persediaan awal 197.439.662.570 248.523.134.866 Beginning inventory Penambahan tahun berjalan 640.078.456.299 816.322.899.241 Additions during the year Penghapusan persediaan Catatan 29b dan 34 128.851.979.712 41.980.537.885 Impairment of inventories Notes 29b and 34 Persediaan tersedia untuk dijual 708.666.139.157 1.022.865.496.222 Inventories available-for-sale Beban pokok pendapatan Catatan 26 618.155.090.319 825.425.833.652 Cost of revenues Note 26 T o t a l 90.511.048.838 197.439.662.570 T o t a l Perubahan penyisihan persediaan usang dan penurunan nilai adalah sebagai berikut: The changes in the allowance for inventory obsolescence and decline in value are as follows: 31 Desember 2016 31 December 2016 31 Desember 2015 31 December 2015 Saldo awal 353.861.967 1.694.056.048 Beginning balance Kerugian penurunan nilai 408.899.020 353.861.967 Impairment loss Pencadangan yang dibalikkan - 1.694.056.048 Reversal of allowance Penghapusan persediaan 353.861.967 - Write-off of inventories Saldo akhir 408.899.020 353.861.967 Ending balance Berdasarkan hasil penelaahan terhadap harga pasar setelah tanggal pelaporan dan kondisi fisik dari persediaan, manajemen berkeyakinan bahwa penyisihan tersebut di atas cukup untuk menutup kemungkinan kerugian dari keusangan dan penurunan nilai pasar persediaan. Based on a review of the market prices at the subsequent date of reporting and physical conditions of the inventories, management believes that the above allowance is adequate to cover any possible losses from obsolescence and decline in market values of inventories. Berdasarkan perjanjian dengan pihak ketiga, Perusahaan menghentikan seluruh kegiatan terkait dengan distribusi produk fotografi dan melakukan penurunan nilai atas persediaan terkait sebesar Rp41.772.384.938 yang dicatat sebagai bagian dari Penghapusan persediaan pada beban operasi lain di laporan laba rugi dan penghasilan komprehensif lain konsolidasian Catatan 34. Based on the agreement with third parties, the Company has stopped all activities related to distribution of photographic products and impairs the value of related inventories amounting to Rp41,772,384,938, which is presented as part of Write-off of inventories in other operating expenses in the consolidated statement of profit or loss and other comprehensive income Note 33. Persediaan digunakan sebagai jaminan untuk pinjaman jangka pendek dan pinjaman jangka panjang Catatan 15 dan 20. Inventories are used as collateral for short-term loans and long-term loans Notes 15 and 20.