PERTIMBANGAN, ESTIMASI, AR MDRN Compiled 2016

originally issued in Indonesian language c k shibit E 45 Exhibit E45 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 12. INVESTASI PADA ENTITAS ASOSIASI Lanjutan 12. INVESTMENT IN AN ASSOCIATE Continued 31 Desember 2016 31 December 2016 Entitas asosiasi Associate Pada awal periode At the beginning of the period Penambahan Addition Bagian atas laba neto Share in net income Pengurangan Deduction Pada akhir periode At the end of the period PT Saison Modern Finance 30.720.985.851 - 294.527.721 - 31.015.513.572 31 Desember 2015 31 December 2015 Entitas asosiasi Associate Pada awal periode At the beginning of the period Penambahan Addition Bagian atas laba neto Share in net income Pengurangan Deduction Pada akhir periode At the end of the period PT Saison Modern Finance - 30.000.000.000 720.985.851 - 30.720.985.851 Ikhtisar informasi keuangan entitas asosiasi adalah sebagai berikut: The summary of financial information of the associate are as follows: PT Saison Modern Finance 31 Desember 2016 31 December 2016 31 Desember 2015 31 December 2015 Aset lancar 100.183.038.679 99.068.723.303 Current assets Aset tidak lancar 3.653.868.040 4.543.816.766 Non-current assets Liabilitas jangka pendek 451.861.480 1.209.253.898 Current liabilities Liabilitas jangka panjang - - Non-current liabilities Aset neto 103.385.045.239 102.403.286.171 Net assets Persentase kepemilikan 30 30 Percentage ownership Total tercatat 31.015.513.572 30.720.985.851 Carrying amount PT Saison Modern Finance 31 Desember 2016 31 December 2016 31 Desember 2015 31 December 2015 Pendapatan 7.003.952.509 3.600.927.856 Revenues Beban pokok pendapatan 629.843.342 42.368.641 Cost of revenues Beban umum dan administratif 5.389.009.995 809.002.628 Gross profit Beban lain-lain, Neto 3.340.104 346.270.416 Other expense, net Laba sebelum pajak 981.759.068 2.403.286.171 Income before tax Pajak penghasilan - - Income tax Penghasilan komprehensif lainnya - - Other comprehensive income Total laba komprehensif 981.759.068 2.403.286.171 Total comprehensive income Pada tanggal 31 Desember 2016 dan 2015 berdasarkan pengujian yang dilakukan manajemen, tidak terdapat penurunan nilai atas investasi pada entitas asosiasi. As of 31 December 2016 and 2015, based on impairment test performed by management, there is no impairment on investment in an associate. originally issued in Indonesian language d k shibit E 46 Exhibit E46 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 13.ASET TETAP 13. PROPERTY, PLANT AND EQUIPMENT 2 0 1 6 Saldo awal Saldo akhir 2 0 1 6 Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Biaya perolehan Acquisition cost Pemilikan langsung Direct ownership T a n a h 143.717.563.697 - 2.267.220.000 48.730.564 141.499.074.261 L a n d Bangunan dan prasarana 233.635.196.802 6.691.149.611 12.836.266.703 207.249.817.371 434.739.897.081 Buildings and improvements Mesin dan peralatan 153.442.199.358 3.006.626.521 4.274.270.160 7.952.625.151 160.127.180.870 Machineries and equipments Peralatan toko 530.247.434.452 1.725.583.306 1.723.837.343 130.706.452.774 660.955.633.189 Shop equipments Peralatan dan inventaris kantor 117.141.903.536 419.223.583 1.506.294.206 18.194.753.919 134.249.586.832 Office equipments, furnitures and fixtures Alat-alat pengangkutan 21.062.330.489 - 1.668.812.772 3.182.936.346 16.210.581.371 Transportation equipments Renovasi sewa 486.411.876.202 1.429.174.850 - 60.051.451.316 547.892.502.368 Leasehold improvements Sub-total 1.685.658.504.536 13.271.757.871 24.276.701.184 421.020.894.749 2.095.674.455.972 Sub-total Aset dalam penyelesaian Construction-in- progress Bangunan dan prasarana 253.410.238.736 2.082.742.092 - 252.777.845.294 2.715.135.534 Buildings and Improvements Mesin dan peralatan 72.000.000.000 - - - 72.000.000.000 Machineries and equipments Peralatan dan inventaris kantor 46.245.621.432 11.490.956.369 751.651.913 45.087.740.480 11.897.185.408 Office equipments, furnitures and fixtures Sub-total 371.655.860.168 13.573.698.461 751.651.913 297.865.585.774 86.612.320.942 Sub-total Sewa pembiayaan Finance lease Mesin dan peralatan 64.356.429.528 3.136.234.105 - 17.567.144.064 49.925.519.569 Machineries and equipments Alat-alat pengangkutan 491.400.000 - - 1.461.600.000 1.953.000.000 Transportation equipments Peralatan dan inventaris kantor 14.932.803.572 - - 14.932.803.572 - Office equipments, furnitures and fixtures Sub-total 79.780.633.100 3.136.234.105 - 31.038.347.636 51.878.519.569 Sub-total T o t a l 2.137.094.997.804 29.981.690.437 25.028.353.097 92.116.961.339 2.234.165.296.483 T o t a l Akumulasi penyusutan Accumulated depreciation Pemilikan langsung Direct ownership Bangunan dan prasarana 41.389.303.777 25.472.046.841 4.144.895.522 3.377.803.565 59.338.651.531 Buildings and improvements Mesin dan peralatan 82.709.879.887 20.879.474.171 3.094.642.724 7.327.317.997 107.822.029.331 Machineries and equipments Peralatan toko 259.907.216.773 86.223.313.698 891.097.943 27.348.590.386 372.588.022.914 Shop equipments Peralatan dan inventaris kantor 104.891.521.170 12.315.105.659 1.479.330.655 4.092.801.731 119.820.097.905 Office equipments, furnitures and fixtures Alat-alat pengangkutan 19.069.953.399 878.214.940 1.566.922.915 2.333.570.785 16.047.674.639 Transportation equipments Renovasi sewa 110.652.456.841 205.991.564.134 - 406.679.895 317.050.700.870 Leasehold improvements Sub-total 618.620.331.847 351.759.719.443 11.176.889.759 33.464.015.659 992.667.177.190 Sub-total Sewa pembiayaan Finance lease Mesin dan peralatan 19.664.776.682 8.528.253.480 - 10.535.782.623 17.657.247.539 Machineries and equipments Alat-alat pengangkutan 122.850.000 122.850.000 - 929.142.112 1.174.842.112 Transportation equipments Peralatan dan inventaris kantor 9.732.574.765 - - 9.732.574.765 - Office equipments, furnitures and fixtures Sub-total 29.520.201.447 8.651.103.480 - 19.339.215.276 18.832.089.651 Sub-total T o t a l 648.140.533.294 360.410.822.923 11.176.889.759 14.124.800.383 1.011.499.266.841 T o t a l Nilai buku bersih 1.488.954.464.510 1.222.666.029.642 Net book value