SIGNIFICANT AGREEMENTS. COMMITMENTS AND CONTINGENCIES Continued
originally issued in Indonesian language
k shibit E 99
Exhibit E99
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
37.NILAI WAJAR INSTRUMEN KEUANGAN Lanjutan 37. FAIR VALUE OF FINANCIAL INSTRUMENTS
Continued Berikut ini adalah metode dan asumsi yang
digunakan untuk memperkirakan nilai wajar setiap kelompok dari instrumen keuangan Grup:
1. Kas dan bank, investasi jangka pendek, dana
yang dibatasi penggunaannya, piutang usaha, piutang lain-lain, setoran jaminan, utang
jangka pendek, utang usaha, utang lain-lain dan beban masih harus dibayar mendekati
nilai wajar karena bersifat jangka pendek. The following are the methods and assumptions
used to estimate the fair value of each group of financial instruments of the Group:
1. Cash on hand and in banks, short-term investments,
restricted funds,
trade receivables, other receivables,
security deposits, short-term loans, trade payables,
other payables and
accrued expenses approximate their carrying values due to their
short-term nature. 2.
Nilai wajar utang sewa pembiayaan diperkirakan dengan mendiskontokan arus kas
masa depan. 2. The fair values of finance lease liabilities are
estimated by discounting future cash flows. 3.
Nilai tercatat dari utang jangka panjang mendekati nilai wajarnya disebabkan oleh
pemakaian suku bunga mengambang atas instrumen tersebut, dimana tingkat suku
bunga tersebut selalu disesuaikan dengan pasar.
3. The carrying amount of long-term loans approximate their fair values due to the use of
floating interest rates for the mentioned instruments, in which the interest rate is
always adjusted to market. 4.
Derivatif tidak dikelompokan sebagai instrumen lindung nilai dihitung dengan
rujukan pada tingkat pasar antar bank tertentu berdasarkan kurs transaksi IDRUSD
yang dikeluarkan oleh Bank Indonesia. 4. Derivative not designated as hedging
instruments are calculated by reference to certain interbank market rate based on traded
IDRUSD spot foreign exchange transaction published by Bank of Indonesia.
Instrumen keuangan yang dinilai pada nilai wajar adalah sebagai berikut:
Financial instruments measured at fair value are as follows:
31 Desember 2016 Nilai wajar
Fair value Tingkat 1
Level 1 Tingkat 2
Level 2 Tingkat 3
Level 3 31 December 2016
LIABILITAS LIABILITY
Liabilitas keuangan lainnya Other financial liability
Utang sewa pembiayaan 38.817.232.260
- -
38.817.232.260 Finance lease liabilities
31 Desember 2015 31 December 2015
A S E T A S S E T S
Aset keuangan yang diukur pada nilai wajar melalui
laporan laba atau rugi Financial asset
measured at fair value through profit or
loss
Aset keuangan derivatif 13.948.012.807
13.948.012.807 -
- Derivative financial assets
LIABILITAS LIABILITY
Liabilitas keuangan lainnya Other financial liability
Utang sewa pembiayaan 27.848.973.055
- -
27.848.973.055 Finance lease liabilities
Pada tanggal 31 Desember 2016 dan 2015 tidak ada transfer antara pengukuran nilai wajar Tingkat 1
dan Tingkat 2 dan tidak ada transfer masuk dan keluar dari pengukuran nilai wajar Tingkat 3.
As of 31 Desember 2016 and 2015 there were no transfers between Level 1 and Level 2 fair value
measurements and no transfer into and out of Level 3 fair value measurements.
originally issued in Indonesian language
k shibit E 100
Exhibit E100
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
38. REKLASIFIKASI 38. RECLASSIFICATIONS
Akun tertentu pada laporan posisi keuangan konsolidasian tanggal 31 Desember 2015 dan 2014
telah direklasifikasi untuk menyesuaikan dengan penyajian laporan keuangan konsolidasian pada
tanggal 31 Desember 2016. Certain accounts in the consolidated statements of
financial position as of 31 December 2015 and 2014 have been reclassified to conform with the
consolidated financial statements presentation as of 31 December 2016.
31 Desember 2015 Sebelum
reklasifikasi Before
reclassification Reklasifikasi
Reclassification Sesudah
reklasifikasi After
reclassification 31 December 2015
Laporan posisi keuangan konsolidasian
Consolidated statement of financial position
Piutang usaha Trade receivables
Pihak ketiga 129.921.152.778
310.399.004 130.231.551.782
Third parties Pihak berelasi
310.399.004 310.399.004
- Related party
Aset tetap 1.113.195.045.149
375.759.419.361 1.488.954.464.510
Property, plant and equipment Beban renovasi bangunan
sewa, neto 375.759.419.361
375.759.419.361 -
Renovation cost of rented buildings, net
Beban tangguhan, neto 56.097.353.031
56.097.353.031 -
Deferred charges, net Aset tak berwujud
- 56.097.353.031
56.097.353.031 Intangible assets
Utang lain-lain Other payables
Pihak ketiga 18.886.202.227
566.342.735 19.452.544.962
Third parties Pihak berelasi
566.342.735 566.342.735
- Related parties
Biaya yang masih harus dibayar
27.329.535.943 3.942.000.781
31.271.536.724 Accrued expenses
Liabilitas imbalan kerja jangka pendek
3.942.000.781 3.942.000.781
- Short-term employee benefits
liability Bagian liabilitas jangka
panjang yang jatuh tempo dalam waktu satu tahun:
Current portion of long-term Liabilities:
Non-bank - Pihak berelasi -
677.736.303 677.736.303
Non-bank - Related party Utang sewa pembiayaan
Finance lease liabilities Pihak ketiga
15.502.760.283 107.724.672
15.395.035.611 Third parties
Pembiayaan konsumen 570.011.631
570.011.631 -
Consumer finance Cadangan kerugian
penurunan nilai persedian
- 353.861.967
353.861.967 Provision of inventory
Utang jangka panjang, setelah dikurangi bagian
jatuh tempo dalam satu tahun:
Long-term liabilities net of current portion:
Non-bank Pihak berelasi -
2.460.892.969 2.460.892.969
Non-bank - Related party Utang sewa pembiayaan
Finance lease liabilities Pihak ketiga
14.117.406.014 2.293.152.206
11.824.253.808 Third parties
Pembiayaan konsumen 167.740.763
167.740.763 -
Consumer finance Saldo laba
Retained earnings Belum ditentukan
penggunaannya 134.002.039.580
13.265.552.222 147.267.591.802
Unappropriated Penghasilan komprehensif
lainnya 13.265.552.222
13.265.552.222 -
Other comprehensive income
Laporan laba rugi dan penghasilan komprehensif
lain konsolidasian Consolidated statement of
profir or loss and other comprehensive income
Beban umum dan administrasi
428.455.494.431 353.861.967
428.101.632.464 General and administrative
expense Beban operasi lainnya
53.764.714.215 353.861.967
54.118.576.182 Other operating expense