BEBAN PENJUALAN SELLING EXPENSES

originally issued in Indonesian language “ k shibit E 93 Exhibit E93 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 36. MANAJEMEN RISIKO KEUANGAN Lanjutan 36. FINANCIAL RISK MANAGEMENT Continued a. Risiko Kredit Lanjutan a. Credit Risk Continued 31 Desember 201631 December 2016 Tidak lewat jatuh tempo maupun mengalami penurunan nilai Neither past Telah lewat jatuh tempo namun tidak mengalami penurunan nilai Past due but not impaired Lewat jatuh tempo dan mengalami penurunan nilai due nor impaired 30 HariDays 31 90 HariDays 91 120 HariDays 120 HariDays Past due and impaired T o t a l Pinjaman yang diberikan dan piutang Loans and receivables Kas dan bank Cash on hand and in banks 10.316.153.674 - - - - - 10.316.153.674 Investasi jangka pendek Short-term investment 50.000.000.000 - - - - - 50.000.000.000 Piutang usaha Trade receivables 15.661.478.718 1.033.964.428 4.564.450.447 1.161.244.319 30.325.598.489 2.892.812.706 55.639.549.107 Piutang lain-lain Other receivables 63.212.587.324 - - - - 381.672.323 63.594.259.647 Dana yang dibatasi penggunaannya Restricted funds 274.481.136 - - - - - 274.481.136 Setoran jaminan Security deposits 6.535.451.903 - - - - - 6.535.451.903 T o t a l 146.000.152.755 1.033.964.428 4.564.450.447 1.161.244.319 30.325.598.489 3.274.485.029 186.359.895.467 31 Desember 201531 December 2015 Tidak lewat jatuh tempo maupun mengalami penurunan nilai Neither past Telah lewat jatuh tempo namun tidak mengalami penurunan nilai Past due but not impaired Lewat jatuh tempo dan mengalami penurunan nilai due nor impaired 30 HariDays 31 90 HariDays 91 120 HariDays 120 HariDays Past due and impaired T o t a l Aset keuangan yang diukur pada nilai wajar melalui laporan laba atau rugi Financial assets measured at fair value through profit or loss Aset keuangan derivatif Derivative financial assets 13.948.012.807 - - - - - 13.948.012.807 Pinjaman yang diberikan dan piutang Loans and receivables Kas dan bank Cash on hand and in banks 22.160.118.796 - - - - - 22.160.118.796 Investasi jangka pendek Short-term investment 50.000.000.000 - - - - - 50.000.000.000 Piutang usaha Trade receivables 48.331.020.619 8.002.352.259 22.764.427.480 14.970.315.482 36.163.435.942 5.353.579.773 135.585.131.555 Piutang lain-lain Other receivables 125.857.097.780 - - - - 8.696.587.863 134.553.685.643 Dana yang dibatasi penggunaannya Restricted funds 8.548.876.582 - - - - - 8.548.876.582 Setoran jaminan Security deposits 6.579.065.314 - - - - - 6.579.065.314 T o t a l 275.424.191.898 8.002.352.259 22.764.427.480 14.970.315.482 36.163.435.942 14.050.167.636 371.374.890.697