Liabilitas Imbalan Kerja Karyawan Lanjutan Employee Benefits Liability Continued

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.