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.