PINJAMAN JANGKA PENDEK Lanjutan SHORT-TERM LOAN Continued

originally issued in Indonesian language y k shibit E 67 Exhibit E67 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 18. PERPAJAKAN Lanjutan 18. TAXATION Continued d. Aset Liabilitas Pajak Tangguhan d. Deferred Tax Assets Liabilities 31 Desember 2015 31 December 2015 Dikreditkan ke penghasilan komprehensif lain Credited to the other comprehensive income Dikreditkan ke laba rugi Credited to profit or loss 31 Desember 2016 31 December 2016 Aset pajak tangguhan Deferred tax assets Perusahaan The Company Liabilitas imbalan kerja karyawan 1.912.040.750 130.027.750 8.694.500 1.790.707.500 Employee benefits liability Piutang usaha dan piutang lain-lain 3.376.469.038 2.737.660.218 - 638.808.820 Trade receivables and other receivables Persediaan 88.485.061 88.485.061 - - Inventories Aset tetap 124.652.761 1.398.991.407 - 1.523.644.168 Property, plant and equipment Utang sewa pembiayaan 555.490.071 284.143.593 - 271.346.478 Finance lease liabilities Rugi fiskal - 27.179.514.857 - 27.179.514.857 Fiscal loss Sub-total 4.696.852.017 23.108.494.014 8.694.500 27.814.040.531 Sub-total Entitas Anak Subsidiaries Liabilitas imbalan kerja karyawan 2.802.103.778 187.024.750 259.917.250 2.355.161.778 Employee benefits liability Piutang usaha dan piutang lain-lain 378.701.715 7.548.481 - 386.250.196 Trade receivables and other receivables Aset tetap 15.806.714.944 11.713.556.307 - 4.093.158.637 Property, plant and equipment Utang sewa pembiayaan 2.672.514.088 2.214.865.228 - 457.648.860 Finance lease liabilities Rugi fiskal 39.863.834.061 197.688.912.456 - 237.552.746.517 Fiscal loss Sub-total 24.565.410.522 211.437.857.722 259.917.250 235.743.350.994 Sub-total Aset pajak tangguhan konsolidasian neto 29.262.262.539 234.546.351.736 251.222.750 263.557.391.525 Consolidated deferred tax assets - net 31 Desember 2015 31 December 2015 Dikreditkan ke penghasilan komprehensif lain Credited to the other comprehensive income Dikreditkan ke laba rugi Credited to profit or loss 31 Desember 2016 31 December 2016 Liabilitas pajak tangguhan Deferred tax liablities Entitas Anak Subsidiaries Liabilitas imbalan kerja karyawan 545.623.500 70.559.000 34.417.000 440.647.500 Employee benefits liability Piutang usaha dan piutang lain-lain 135.880.122 51.485.766 - 84.394.356 Trade receivables and other receivables Aset tetap 5.500.697.146 1.422.321.574 - 4.078.375.572 Property, plant and equipment Utang sewa pembiayaan 202.573.138 405.900.105 - 608.473.243 Finance lease liabilities Rugi fiskal 1.687.970.894 1.440.243.813 - 247.727.081 Fiscal loss Liabilitas pajak tangguhan konsolidasian - neto 3.333.795.768 545.867.110 34.417.000 3.914.079.878 Consolidated deferred tax liablities - net originally issued in Indonesian language z k shibit E 68 Exhibit E68 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 18. PERPAJAKAN Lanjutan 18. TAXATION Continued d. Aset Liabilitas Pajak Tangguhan Lanjutan d. Deferred Tax Assets Liabilities Continued 31 Desember 2014 31 December 2014 Dikreditkan ke penghasilan komprehensif lain Credited to the other comprehensive income Dikreditkan ke laba rugi Credited to profit or loss 31 Desember 2015 31 December 2015 Aset pajak tangguhan Deferred tax assets Perusahaan The Company Liabilitas imbalan kerja karyawan 5.027.344.000 1.677.210.750 1.438.092.500 1.912.040.750 Employee benefits liability Piutang usaha dan piutang lain-lain 3.344.198.694 32.270.344 - 3.376.469.038 Trade receivables and other receivables Persediaan 394.471.306 305.986.245 - 88.485.061 Inventories Aset tetap 1.215.600.771 1.340.253.532 - 124.652.761 Property, plant and equipment Utang sewa pembiayaan 822.473.363 266.983.292 - 555.490.071 Finance lease liabilities Sub-total 9.159.141.408 3.024.196.891 1.438.092.500 4.696.852.017 Sub-total Entitas Anak Subsidiaries Liabilitas imbalan kerja karyawan 3.592.802.028 227.992.250 1.018.690.500 2.802.103.778 Employee benefits liability Piutang usaha dan piutang lain-lain 743.893.767 365.192.052 - 378.701.715 Trade receivables and other receivables Aset tetap 11.775.641.864 4.031.073.080 - 15.806.714.944 Property, plant and equipment Utang sewa pembiayaan 123.395.689 2.549.118.399 - 2.672.514.088 Finance lease liabilities Rugi fiskal 17.157.135.167 22.706.698.894 - 39.863.834.061 Fiscal loss Sub-total 9.594.793.409 15.989.307.613 1.018.690.500 24.565.410.522 Sub-total Aset pajak tangguhan konsolidasian neto 18.753.934.817 12.965.110.722 2.456.783.000 29.262.262.539 Consolidated deferred tax assets - net 31 Desember 2014 31 December 2014 Dikreditkan ke penghasilan komprehensif lain Credited to the other comprehensive income Dikreditkan ke laba rugi Credited to profit or loss 31 Desember 2015 31 December 2015 Liabilitas pajak tangguhan Deferred tax liablities Entitas Anak Subsidiaries Liabilitas imbalan kerja karyawan 524.231.000 317.609.000 296.216.500 545.623.500 Employee benefits liability Piutang usaha dan piutang lain-lain 138.552.763 2.672.641 - 135.880.122 Trade receivables and other receivables Aset tetap 3.015.541.921 2.485.155.225 - 5.500.697.146 Property, plant and equipment Utang sewa pembiayaan 157.828.483 44.744.655 - 202.573.138 Finance lease liabilities Rugi fiskal - 1.687.970.894 - 1.687.970.894 Fiscal loss Liabilitas pajak tangguhan konsolidasian - neto 2.510.586.641 526.992.627 296.216.500 3.333.795.768 Consolidated deferred tax liablities - net Untuk penyajian dalam laporan posisi keuangan konsolidasian, klasifikasi aset atau liabilitas pajak tangguhan untuk setiap perbedaan temporer di atas ditentukan berdasarkan posisi pajak tangguhan neto aset neto atau liabilitas neto setiap entitas. For purposes of presentation in the consolidated statement of financial position, the asset or liability classification of the deferred tax effect of each of the above temporary differences is determined based on the net deferred tax position net assets or net liabilities on per entity basis.