UTANG USAHA TRADE PAYABLES

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.