Modern Internasional Bilingual 31 Des 2015 Released
PT Modern Int ernasional Tbk
dan Ent it as Anaknya/ and it s Subsidiaries
Laporan keuangan konsolidasian
tanggal 31 Desember 2015 dan
untuk tahun yang berakhir pada tanggal tersebut
beserta laporan auditor independen/
Consolidat ed financial stat ement s
as of December 31, 2015 and
for the year t hen ended
wit h independent auditors’ report
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA
LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2015 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
BESERTA LAPORAN AUDITOR INDEPENDEN
PT MODERN INTERNASIONAL Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2015 AND
FOR THE YEAR THEN ENDED
WITH INDEPENDENT AUDITORS’ REPORT
Daftar Isi
Table of Contents
Halaman/
Page
Laporan Auditor Independen
Independent Auditors’ Report
Laporan Posisi Keuangan Konsolidasian ........................
1-3
................. Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian ............................
4-5
Consolidated Statement of Profit or Loss
.............................. and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ....................
6
................ Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian ....................................
7-8
.......................... Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian ............. 9-151 ............ Notes to the Consolidated Financial Statements
***************************
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
(Disajikan kembali - Catatan 42/
As restated - Note 42)
Catatan/
Notes
31 Desember 2015/
December 31, 2015
1 Januari 2014/
31 Desember 2013/
31 Desember 2014/ January 1, 2014/
December 31, 2014 December 31, 2013
ASET
ASSETS
ASET LANCAR
CURRENT ASSETS
2r,4
Kas dan bank
38,39,40
Kas yang dibatasi penggunaannya 2c,2r,6,38,39
Deposito berjangka
2c,2r,5,38,39
Piutang usaha, neto
2r,3,7,17
Pihak ketiga
22,38,39
2d,2r
Pihak berelasi
7,8,38,39
Piutang lain-lain, neto
2r,5,9,38
2e,3,10
Persediaan, neto
16,22
Pajak dibayar di muka
2l,21
Bagian lancar sewa dibayar di muka
2f,11
Biaya dibayar di muka
2f
Uang muka pembelian
persediaan
13
Aset derivatif
2r,23
Aset tidak lancar yang
dimiliki untuk dijual
2t,15
30.650.192.861
8.548.876.582
50.000.000.000
34.981.750.922
14.745.987.801
50.000.000.000
133.627.074.869
12.314.427.767
-
129.921.152.778
137.248.969.032
111.868.820.287
Cash on hand and in banks
Restricted cash
Time deposits
Trade receivables, net
Third parties
310.399.004
125.857.097.780
1.015.618.706
60.616.847.143
790.302.714
63.213.133.791
Related parties
Other receivables, net
197.439.662.570
2.058.990.183
45.378.921.819
30.714.102.507
248.523.134.866
54.653.472.872
48.265.776.551
37.156.770.626
207.543.806.548
49.071.256.258
39.928.731.840
33.264.163.644
40.380.121.372
13.948.012.807
119.017.934.733
-
75.085.548.216
-
20.224.360.734
20.224.360.734
20.224.360.734
Inventories, net
Prepaid taxes
Current portion of prepaid rents
Prepaid expenses
Advances for purchases of
inventories
Derivative receivable
Non-current assets
held for sale
695.431.890.997
826.450.623.986
746.931.626.668
Total Current Assets
29.262.262.539
30.720.985.851
18.753.934.817
-
20.137.692.411
-
NON-CURRENT ASSETS
Deferred tax assets, net
Investments in shares of stock, net
1.113.195.045.149
1.055.682.520.057
668.346.753.738
15
75.508.553.295
63.850.534.997
42.256.609.720
21
8.361.081.102
6.947.159.818
7.617.399.328
2f, 11
2o,3,16
2p,3,12
38
2r,38
94.169.598.387
56.097.353.031
119.843.821.105
57.756.278.686
114.802.110.854
60.016.706.971
375.759.419.361
6.579.065.314
4.257.363.755
226.160.697.581
4.860.686.741
3.066.065.926
222.309.971.169
2.796.909.685
4.403.631.348
Fixed assets, net
Advances for purchase
of fixed assets
Estimated claims
for tax refund
Prepaid rent – net of
current portion
Deferred charges, net
Renovation cost of
rented buildings, net
Security deposits
Other assets
Total Aset Tidak Lancar
1.793.910.727.784
1.556.921.699.728
1.142.687.785.224
Total Non-Current Assets
TOTAL ASET
2.489.342.618.781
2.383.372.323.714
1.889.619.411.892
TOTAL ASSETS
Total Aset Lancar
ASET TIDAK LANCAR
Aset pajak tangguhan, neto
Penyertaan saham, neto
Aset tetap, neto
Uang muka pembelian aset tetap
Estimasi tagihan pajak
penghasilan
Biaya sewa dibayar di muka
setelah dikurangi bagian lancar
Beban tangguhan, neto
Beban renovasi bangunan
sewa, neto
Setoran jaminan
Aset lain-lain
2l,3,21
2h,14
2g,3
15,17,22
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
1
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
(Disajikan kembali - Catatan 42/
As restated - Note 42)
Catatan/
Notes
31 Desember 2015/
December 31, 2015
1 Januari 2014/
31 Desember 2013/
31 Desember 2014/ January 1, 2014/
December 31, 2014 December 31, 2013
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK
Pinjaman bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Utang pajak
Utang lain-lain
Utang pihak berelasi
Bagian utang jangka panjang jatuh
tempo dalam satu tahun
Pinjaman bank
Sewa pembiayaan
Pembiayaan konsumen
CURRENT LIABILITIES
2r,17
38,39,40
2r,18,38,39
313.937.309.700
233.188.356.025
190.020.460.605
2d,2r
2r,19,38,39
91.720.197.086
27.329.535.943
69.299.086.235
93.181.851
14.751.953.967
62.882.194.531
85.813.851
8.491.165.477
20
2l,21
2r,15,38,39
2r,8,38,39
3.942.000.781
77.916.615.013
18.886.202.227
566.342.735
4.741.250.306
73.052.076.055
17.025.909.934
1.040.810.600
2.414.425.643
30.171.988.492
35.482.538.900
-
2r,38,39
22,40
2g,15
2g,15
392.063.881.242
15.502.760.283
570.011.631
145.836.112.413
13.751.195.908
973.546.062
114.933.132.794
12.687.225.913
1.347.182.439
Short-term bank loans
Trade payables
Third parties
Related party
Accrued expenses
Short-term employee benefits
liability
Taxes payable
Other payables
Due to a related party
Current maturities of
long-term debts
Bank loans
Obligations under finance lease
Consumer finance
942.434.856.641
573.753.479.356
458.516.128.645
Total Current Liabilities
2l,21
3.333.795.768
2.510.586.641
1.640.347.110
2m,3,28
19.405.357.000
34.943.793.000
33.788.578.000
Total Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Liabilitas pajak tangguhan, neto
Liabilitas imbalan kerja
jangka panjang
Utang jangka panjang, setelah
dikurangi bagian jatuh tempo
dalam satu tahun
Pinjaman bank
Sewa pembiayaan
Pembiayaan konsumen
Total Liabilitas Jangka Panjang
TOTAL LIABILITAS
2r,38,39
22,40
2g,15
2g,15
NON-CURRENT LIABILITIES
Deferred tax liabilities, net
Long-term employee benefits
liabilities
225.859.429.575
14.117.406.014
167.740.763
421.838.044.369
10.795.873.060
737.752.393
Long-term debts, net of current
maturities
351.964.311.742
Bank loans
19.008.151.711 Obligations under finance lease
663.230.574
Consumer finance
262.883.729.120
470.826.049.463
407.064.619.137
Total Non-Current Liabilities
1.205.318.585.761
1.044.579.528.819
865.580.747.782
TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
2
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
(Disajikan kembali - Catatan 42/
As restated - Note 42)
Catatan/
Notes
31 Desember 2015/
December 31, 2015
1 Januari 2014/
31 Desember 2013/
31 Desember 2014/ January 1, 2014/
December 31, 2014 December 31, 2013
LIABILITAS DAN EKUITAS
(lanjutan)
LIABILITIES AND EQUITY
(continued)
EKUITAS
Ekuitas yang dapat
diatribusikan kepada pemilik
entitas induk
Modal saham - nilai nominal
Rp100 per saham
Modal dasar - 12.000.000.000
Modal ditempatkan dan disetor
penuh - 4.574.697.999 saham
tanggal 31 Desember 2015
dan 2014
dan 4.158.816.363
saham tanggal
31 Desember 2013
Tambahan modal disetor
Saldo laba
Cadangan umum
Belum ditentukan penggunaannya
Penghasilan komprehensif lainnya
EQUITY
Equity attributable to
owners of the
parent entity
457.469.799.900
671.395.823.551
457.469.799.900
671.395.823.551
415.881.636.300
429.329.387.229
5.000.000.000
134.002.039.580
13.265.552.222
5.000.000.000
192.426.172.253
5.006.553.722
5.000.000.000
159.287.225.132
6.747.286.472
Share capital - Rp100 par value
per share
Authorized - 12,000,000,000
Issued and fully paid 4,574,697,999 shares as of
December 31, 2015
and 2014
and 4,158,816,363 shares
as of December 31, 2013
Additional paid-in capital
Retained earnings
Appropriated for general reserve
Unappropriated
Other comprehensive income
1.281.133.215.253
2.890.817.767
1.331.298.349.426
7.494.445.469
1.016.245.535.133
7.793.128.977
Total Equity Attributable to
Owners of the Parent Entity
Non-controlling Interests
TOTAL EKUITAS
1.284.024.033.020
1.338.792.794.895
1.024.038.664.110
TOTAL EQUITY
TOTAL LIABILITAS
DAN EKUITAS
2.489.342.618.781
2.383.372.323.714
1.889.619.411.892
TOTAL LIABILITIES
AND EQUITY
Total Ekuitas Yang Dapat
Diatribusikan Kepada
Pemilik Entitas Induk
Kepentingan non-pengendali
1b,25
1b,26
2b,24
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
3
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN
KONSOLIDASIAN
Untuk tahun yang berakhir pada tanggal
31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF PROFIT OR
LOSS AND OTHER
COMPREHENSIVE INCOME
For the year ended
December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2015
PENJUALAN
BEBAN POKOK PENJUALAN
LABA BRUTO
Beban penjualan
1.228.726.626.567
(825.425.833.652)
(428.455.494.431)
(94.898.673.262)
Pendapatan operasi lain
255.822.690.095
Beban operasi lain
(53.764.714.215)
Pendapatan keuangan, neto
Beban keuangan
Bagian atas laba entitas asosiasi
Catatan/
Notes
2d,2k,2s,
8,29,36
1.437.940.463.601
2k,2s,30,36
403.300.792.915
Beban umum dan administrasi
LABA OPERASI
2014
(Disajikan kembali Catatan 42/
As restated Note 42)
2k,2s,31,36
2k,2s,31
36,37
2k,2s
32,36
2k,2s
33,36
82.004.601.102
17.781.152.536
(136.743.111.709)
720.985.851
LABA (RUGI) SEBELUM
BEBAN PAJAK
(36.236.372.220)
BEBAN PAJAK, NETO
(26.791.388.155)
LABA (RUGI) TAHUN BERJALAN
(63.027.760.375)
(852.885.851.258)
COST OF SALES
585.054.612.343
GROSS PROFIT
(377.993.024.331)
(82.575.612.363)
34.057.383.629
(1.336.150.238)
157.207.209.040
2k,2s,34,36
2k,2s,35,36
14
1.318.712.401
(95.945.204.676)
62.580.716.765
2l,21,36
SALES
(21.850.429.497)
40.730.287.268
Selling expenses
General and administrative
expenses
Other operating income
Other operating expenses
INCOME FROM OPERATIONS
Finance income, net
Finance expense
Share in net income of an associates
INCOME (LOSS) BEFORE
TAX EXPENSE
TAX EXPENSE, NET
INCOME (LOSS) FOR THE YEAR
PENGHASILAN KOMPREHENSIF LAIN
Pos-pos yang tidak akan
direklasifikasi ke laba rugi:
Pengukuran kembali
atas liabilitas imbalan kerja
jangka panjang
11.011.998.000
Pajak penghasilan terkait
(2.752.999.500)
(2.320.977.000)
580.244.250
Remeasurement of long-term
employee benefits liability
Income tax effect
Penghasilan komprehensif lain setelah pajak
(1.740.732.750)
Other comprehensive income net of tax
TOTAL PENGHASILAN (RUGI)
KOMPREHENSIF TAHUN
BERJALAN
OTHER COMPREHENSIVE INCOME
Item that will not be
reclassified to profit or loss:
8.258.998.500
(54.768.761.875)
38.989.554.518
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
TOTAL COMPREHENSIVE
INCOME (LOSS)
FOR THE YEAR
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
4
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN
KONSOLIDASIAN (lanjutan)
Untuk tahun yang berakhir pada tanggal
31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF PROFIT OR
LOSS AND OTHER
COMPREHENSIVE INCOME (continued)
For the year ended
December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Catatan/
Notes
2015
Laba (rugi) tahun berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
(58.424.132.673)
(4.603.627.702)
TOTAL
(63.027.760.375)
Total penghasilan (rugi) komprehensif
tahun berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
(50.165.134.173)
(4.603.627.702)
TOTAL
(54.768.761.875)
LABA (RUGI) TAHUN BERJALAN
PER SAHAM DASAR
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS INDUK
(12)
2b,24
2014
(Disajikan kembali Catatan 42/
As restated Note 42)
41.456.579.847
(726.292.579)
40.730.287.268
2b,24
2n,41
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
39.715.847.097
(726.292.579)
Income (loss) for the year
the year attributable to:
Owners of the parent entity
Non-controlling interest
TOTAL
Total comprehensive income (loss) for
the year attributable to:
Owners of the parent entity
Non-controlling interest
38.989.554.518
TOTAL
9
BASIC EARNINGS (LOSS)
PER SHARE FROM INCOME
FOR THE YEAR ATTRIBUTABLE
TO THE EQUITY HOLDERS OF
THE PARENT ENTITY
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
5
The original consolidated financial statements included herein are in the Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk tahun yang berakhir pada tanggal 31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the year ended December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
Saldo laba/Retained earnings
Catatan/
Notes
Saldo pada tanggal 31 Desember 2013/
1 Januari 2014, dilaporkan sebelumnya
Modal Saham
Ditempatkan
dan Disetor
Penuh/Issued
and Fully Paid
Share Capital
415.881.636.300
Penyesuaian neto yang timbul dari penerapan
Pernyataan Standar Akuntansi Keuangan
(“PSAK”) No. 24 (Revisi 2013)
Saldo pada tanggal 1 Januari 2014
yang disajikan kembali
Ditentukan
Untuk Cadangan
Umum/
Appropriated for
General Reserve
Tambahan
Modal Disetor/
Additional
Paid-in Capital
429.329.387.229
Belum Ditentukan
Penggunaannya/
Unappropriated
5.000.000.000
-
-
-
415.881.636.300
429.329.387.229
245.370.165.240
Penghasilan
(Beban)
Komprehensif
Lain/
Other
Comprehensive
Income (Loss)
173.727.847.357
Total/
Total
-
6.747.286.472
1.016.245.535.133
7.793.128.977
1.024.038.664.110
Balance as of January 1, 2014
as restated
-
-
-
286.958.328.840
-
286.958.328.840
Issuance of new shares
-
-
-
(3.303.728.918 )
-
(3.303.728.918 )
Shares issuance cost
-
(8.317.632.726 )
-
(8.317.632.726 )
Distribution of dividends
2j,26
-
Pembagian dividen
27
-
-
-
Setoran modal dari kepentingan
non pengendali
-
-
-
-
Total penghasilan komprehensif tahun
berjalan 2014, disajikan kembali
-
-
-
41.456.579.847
(1.740.732.750 )
457.469.799.900
671.395.823.551
5.000.000.000
192.426.172.253
5.006.553.722
-
-
-
(58.424.132.673 )
8.258.998.500
457.469.799.900
671.395.823.551
5.000.000.000
134.002.039.580
13.265.552.222
Total rugi komprehensif tahun
berjalan 2015
Saldo per 31 Desember 2015
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian ini secara keseluruhan.
(8.317.632.726 )
-
39.715.847.097
1.331.298.349.426
(50.165.134.173 )
1.281.133.215.253
427.609.071
(726.292.579 )
7.494.445.469
(4.603.627.702 )
2.890.817.767
(7.693.335.753 )
Net adjustment arising from adoption
of Statement of Financial Accounting
Standard (“PSAK”) No. 24
(Revised 2013)
159.287.225.132
Biaya emisi saham
-
1.031.731.999.863
5.000.000.000
41.588.163.600
(7.693.335.753 )
7.793.128.977
Balance as of December 31, 2013/
January 1, 2014, as
previously restated
6.747.286.472
2j,25
Saldo per 31 Desember 2014
yang disajikan kembali
1.023.938.870.886
Total Ekuitas/
Total Equity
(14.440.622.225 )
Penerbitan saham baru
(3.303.728.918 )
Kepentingan
Nonpengendali/
Non-controlling
Interests
427.609.071
Capital contribution from
non-controlling interest
38.989.554.518
Total comprehensive income
for the year 2014, as restated
1.338.792.794.895
Balance as of December 31, 2014
as restated
(54.768.761.875 )
1.284.024.033.020
Total comprehensive loss
for the year 2015
Balance as of December 31, 2015
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
statements taken as a whole.
6
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN ARUS KAS
KONSOLIDASIAN
Untuk tahun yang berakhir pada tanggal
31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF
CASH FLOWS
For the year ended
December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Catatan/
Notes
2015
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan dari pelanggan
Pembayaran untuk/kepada:
Pemasok
Beban operasi
Gaji, upah dan kesejahteraan
karyawan
Kas diperoleh dari
operasi
Penerimaan dari:
Sewa
Bunga
Lain-lain
Pembayaran untuk:
Bunga
Pajak
Arus Kas Neto Diperoleh dari
Aktivitas Operasi
1.244.758.665.480
2014
(Disajikan kembali Catatan 42/
As restated Note 42)
1.413.337.126.119
(673.376.618.994)
(169.642.478.631)
(948.193.799.948)
(193.910.746.043)
(175.262.264.388)
(170.379.680.045)
226.477.303.467
100.852.900.083
15.408.963.652
4.787.340.967
160.864.199.995
23.387.865.976
1.513.885.499
-
(115.221.128.568)
(38.897.762.327)
(91.278.127.571)
(12.883.835.176)
253.418.917.186
21.592.688.811
ARUS KAS DARI AKTIVITAS
INVESTASI
Hasil penjualan aset tetap
Pencairan (penambahan) kas yang
dibatasi penggunaannya
Perolehan aset tetap
Penambahan penyertaan saham
Pembayaran uang muka
pembelian aset tetap
Pengurangan (penambahan) beban
renovasi bangunan sewa
Penempatan deposito
berjangka
Arus Kas Neto Digunakan
untuk Aktivitas Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Perolehan pinjaman bank
jangka pendek
Perolehan pinjaman bank
jangka panjang
Pembayaran pinjaman bank jangka
pendek
Pembayaran pinjaman bank jangka
panjang
Pembayaran utang sewa pembiayaan
Pembayaran utang pembiayaan
konsumen
Perolehan (pembayaran)
utang pihak berelasi
CASH FLOWS FROM
OPERATING ACTIVITIES
Receipts from customers
Payments for/to:
Suppliers
Operating expenses
Salaries, wages and
employees’ benefits
Cash generated from
operations
Cash receipts from:
Rental
Interest
Others
Cash payments for:
Interest
Taxes
Net Cash Flows Provided
by Operating Activities
CASH FLOWS FROM
INVESTING ACTIVITIES
9.941.083.905
6.197.111.219
(337.067.931.189)
15
15
(30.000.000.000)
(50.000.000.000)
Proceeds from sale of fixed assets
Maturity of (placement in)
restricted cash
Acquisitions of fixed assets
Addition in investment in
share of stock
Payments of advance for purchase
of fixed assets
Deduction from (additions to)
renovation cost of rented buildings
Placement of
time deposits
(527.943.537.347)
Net Cash Flows Used in
Investing Activities
(2.431.560.034)
(450.247.325.624)
-
(11.658.018.298)
(21.593.925.277)
-
180.000.000
(3.850.726.412)
5
(362.587.754.363)
373.603.340.716
329.646.589.934
133.823.353.453
153.705.650.971
(197.200.754.433)
(216.055.843.473)
(192.040.068.265)
(122.702.199.905)
(12.653.278.492)
(14.599.360.752)
(973.546.062)
(1.760.714.558)
(474.467.865)
8
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
1.040.810.600
CASH FLOWS FROM
FINANCING ACTIVITIES
Proceeds from short-term
bank loans
Proceeds from long-term
bank loans
Payments of short-term
bank loans
Payments of long-term
bank loans
Payments of obligations under
finance lease
Payments of consumer
finance payable
Proceeds from (payment of)
due to a related party
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
7
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN ARUS KAS
KONSOLIDASIAN (lanjutan)
Untuk tahun yang berakhir pada tanggal
31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF
CASH FLOWS (continued)
For the year ended
December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Catatan/
Notes
2015
ARUS KAS DARI AKTIVITAS
PENDANAAN (lanjutan)
Penerimaan dari penerbitan
saham baru
Pembayaran biaya emisi saham
Pembayaran dividen
Arus Kas Neto Diperoleh dari
Aktivitas Pendanaan
104.084.579.052
PENURUNAN NETO
KAS DAN BANK
(5.084.258.125)
KAS DAN BANK
AWAL TAHUN
34.981.750.922
Dampak neto perubahan nilai tukar
atas kas dan bank
KAS DAN BANK
AKHIR TAHUN
25,26
26
27
CASH FLOWS FROM
FINANCING ACTIVITIES (continued)
Proceeds from
286.958.328.840
issuance of new shares
(434.145.630)
Payments of share issuance cost
(8.317.632.725)
Payments of dividends
407.481.483.302
4
752.700.064
30.650.192.861
2014
(Disajikan kembali Catatan 42/
As restated Note 42)
4
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
Net Cash Flows Provided by
Financing Activities
(98.869.365.234)
NET DECREASE IN
CASH ON HAND AND IN BANKS
133.627.074.869
CASH ON HAND AND IN BANKS
AT BEGINNING OF YEAR
224.041.287
Net effect of changes in exchange
rate on cash and cash equivalent
34.981.750.922
CASH ON HAND AND IN BANKS
AT END OF YEAR
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
8
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
UMUM
a.
1.
Pendirian Perusahaan
GENERAL
a.
Establishment of the Company
PT Modern Internasional Tbk (“Perusahaan”)
didirikan pada tanggal 12 Mei 1971
berdasarkan Akta Notaris Djojo Muljadi, S.H.,
No. 47. Akta pendirian ini disahkan oleh
Menteri Kehakiman dalam Surat Keputusan
No. Y.A.5/205/2 tanggal 23 Agustus 1972
serta diumumkan dalam Berita Negara No. 99
tanggal 12 Desember 1972. Anggaran Dasar
Perusahaan telah mengalami beberapa kali
perubahan, terakhir dengan Akta Notaris F.X
Budi Santoso Isbandi S.H., No. 68 tanggal 10
September 2015 terkait dengan persetujuan
perubahan susunan anggota Direksi dan Dewan
Komisaris Perusahaan. Akta ini telah diterima
dan dicatat oleh Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam Surat
Keputusan No. AHU-AH.01.03-0969607 tanggal
5 Oktober 2015.
PT Modern Internasional Tbk (the “Company”)
was established on May 12, 1971 based on
the Notarial Deed No. 47 of Djojo Muljadi, S.H.
The deed of establishment was approved by
the Ministry of Justice in its Decision Letter
No. Y.A.5/205/2 dated August 23, 1972, and
was published in the State Gazette No. 99
dated December 12, 1972. The Articles of
Association has been amended several times,
the last amendment was executed under
Notarial Deed No. 68 dated September 10,
2015 by F.X. Budi Santoso Isbandi, S.H.,
regarding the change of the members of the
Company’s Board of Commissioners and
Directors. The Notarial Deed was received and
recorded by the Ministry of Laws and Human
Rights of the Republic of Indonesia in its
Decision Letter No. AHU-AH.01.03-0969607
dated October 5, 2015.
Sesuai dengan pasal 3 Anggaran Dasar
Perusahaan,
ruang
lingkup
kegiatan
Perusahaan meliputi operasi di bidang
perdagangan dan perindustrian, khususnya di
bidang industri colour processing, bahanbahan fotografi, alat-alat percetakan dan
perdagangan pada umumnya. Saat ini operasi
Perusahaan meliputi usaha-usaha di bidang
perdagangan produk industrial imaging seperti
peralatan medis, graphic art, dan solusi
dokumen dengan mengusung beberapa merk.
According to Article 3 of the Company’s
Articles of Association, the scope of activities
of the Company comprises trading and
industry, especially in colour processing
industry, photographic materials, printing
equipment and general trading. Currently the
Company’s activity comprises trading of
industrial imaging product such as medical
equipment, graphic art and document solution
by carrying various brands.
Perusahaan berkedudukan di Jalan Matraman
Raya No. 12, Jakarta.
The Company is domiciled at Jalan Matraman
Raya No. 12, Jakarta.
Perusahaan memulai kegiatan komersialnya
pada tahun 1971.
The Company started
operations in 1971.
Perusahaan tidak memiliki Entitas Induk dan
Entitas Induk Terakhir karena tidak terdapat
entitas yang memiliki pengendalian signifikan
atas Perusahaan (Catatan 25).
The Company has no Parent Entity and
Ultimate Parent Entity as there is no entity
which has significant control on the Company
(Note 25).
9
its
commercial
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
b.
1.
Penawaran
umum
dan
tindakan
Perusahaan yang mempengaruhi modal
saham ditempatkan dan disetor penuh
GENERAL (continued)
b.
Public offerings and corporate actions
affecting issued and fully paid share capital
Pada tanggal 11 Juni 1991, Perseroan
memperoleh surat pernyataan efektif dari
Badan Pengawas Pasar Modal (BAPEPAM)
No.
S-834/PM/1991
untuk
melakukan
Penawaran Umum Perdana Saham sebanyak
4.500.000 saham dengan nilai nominal
Rp1.000 per saham di Bursa Efek Indonesia.
On June 11, 1991, the Company received the
effective statement from the Indonesian
Capital
Market
Supervisory
Agency
(BAPEPAM) No. S-834/PM/1991 for the Initial
Public Stock Offering of its 4,500,000 shares
with a par value amounting to Rp1,000 per
share at Indonesia Stock Exchange.
Pada tanggal 23 Juni 1992, Perusahaan
memperoleh
surat
dari
BAPEPAM
No.
S-1007/PM/1992
mengenai
pemberitahuan tanggal efektif pernyataan
pendaftaran Penawaran Umum Terbatas
dengan Hak Memesan Efek Terlebih Dahulu
(HMETD) sejumlah 8.853.980 saham dengan
nilai nominal Rp1.000 per saham yang
ditawarkan kepada para pemegang saham
lama dimana setiap pemegang saham yang
memiliki 5 (lima) saham lama dapat membeli
1 (satu) saham baru dengan harga Rp8.250.
On June 23, 1992, the Company received a
letter from BAPEPAM No. S-1007/PM/1992
regarding the effective date of registration
statement for the Limited Public Offering
(rights issue) which was offered to the existing
shareholders a total of 8,853,980 new shares
with a par value of Rp1,000 per share wherein
an ownership of five (5) existing shares was
entitled to the purchase of one (1) new share
at the price amounting to Rp8,250 per share.
Pada tanggal 18 Oktober 2012, Perusahaan
memperoleh
surat
dari
BAPEPAM-LK
No.
S-12241/NL/2012
mengenai
pemberitahuan tanggal efektif pernyataan
pendaftaran Penawaran Umum Terbatas
dengan HMETD sejumlah 959.726.853 saham
dengan nilai nominal Rp100 per saham yang
ditawarkan kepada para pemegang saham
lama dimana setiap pemegang saham yang
memiliki 100 (seratus) saham lama dapat
membeli 30 (tiga puluh) saham baru dengan
harga Rp550 per saham.
On October 18, 2012, the Company received a
letter
from
BAPEPAM-LK
No. S-12241/NL/2012 regarding the effective
date of the registration statement for the
Limited Public Offering (right issue) which was
offered to the existing shareholders a total of
959,726,853 new shares with a par amounting
to Rp100 per share wherein an ownership of
one hundred (100) existing shares was entitled
to the purchase of thirty (30) new shares at the
price amounting to Rp550 per share.
Efektif tanggal 31 Oktober 2014, Perusahaan
melakukan penerbitan saham tanpa hak
memesan efek terlebih dahulu sejumlah
415.881.636 lembar saham sebagaimana
diatur oleh Peraturan Nomor IX.D4 yang
diterbitkan oleh Otorisas Jasa Keuangan
(OJK) (Catatan 25).
Effective on October 31, 2014, the Company
issued 415,881,636 shares without preemptive
rights as regulated in Regulation Number
IX.D4 issued by Financial Services Authority
(OJK) (Note 2).
10
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
b.
1.
Penawaran
umum
dan
tindakan
Perusahaan yang mempengaruhi modal
saham ditempatkan dan disetor penuh
(lanjutan)
GENERAL (continued)
b.
The Company’s corporate actions affecting
issued and fully paid share capital from the
date of its initial public offering up to
December 31, 2015, are as follows:
Tindakan Perusahaan yang mempengaruhi
modal saham ditempatkan dan disetor penuh
sejak tanggal penawaran umum perdana
sampai dengan tanggal 31 Desember 2015
adalah sebagai berikut:
Tanggal/Date
16 Juli 1991/
July 16, 1991
16 Juli 1991/
July 16, 1991
26 Juni 1992/
June 26, 1992
26 Juni 1992/
June 26, 1992
Tindakan Perusahaan/
Nature of Corporate Actions
Penawaran umum perdana sejumlah 4.500.000
saham./
Initial public offering of 4,500,000 shares.
Pencatatan saham sejumlah 5.500.000
saham./
Company Listing of 5,500,000 shares.
10.000.000
1.000
Pencatatan saham sejumlah 34.120.000
saham./
Company Listing of 34,120,000 shares.
44.120.000
1.000
44.500.000
1.000
53.353.980
1.000
133.384.950
1.000
266.769.900
500
639.817.902
500
3.199.089.510
100
Penawaran umum terbatas dengan hak memesan efek
terlebih dahulu sejumlah 959.726.853 saham
Limited Public Offering (rights issue) of 959,726,853 shares.
4.158.816.363
100
Penambahan modal tanpa hak memesan efek
terlebih dahulu sejumlah 415.881.636 saham
Issuance of 415,881,636 shares without preemptive rights.
4.574.697.999
100
Penambahan modal tanpa hak memesan efek
terlebih dahulu sejumlah 380.000 saham./
Issuance of new shares without preemptive rights of
380,000 shares.
30 Maret 1994/
Saham bonus: 3 saham bonus untuk setiap kepemilikan
2 saham./
Bonus shares: 3 bonus shares for ownership of 2 shares.
September 22, 1997
18 Desember 2006/
Perubahan nominal saham dari Rp1.000 per
saham menjadi Rp500 per saham (pemecahan saham)./
Change in par value from Rp1,000/share into
Rp500/share (stock split).
Penambahan modal tanpa hak memesan efek
terlebih dahulu sejumlah 373.048.002 saham./
December 18, 2006
Issuiance of new shares without preemptive rights of
373,048,002 shares.
30 Mei 2012/
Perubahan nominal saham dari Rp500 per saham menjadi
Rp100 per saham (pemecahan saham)./
Change in par value from Rp500/share into Rp100/share
(stock split).
May 30, 2012
18 Oktober 2012/
October 18, 2012
31 Oktober 2014/
October 31, 2014
Nilai Nominal
per Saham/
Par Value
per Share
1.000
Penawaran umum terbatas 8.853.980 saham./
Limited public offering of 8,853,980 shares.
22 September 1997/
Jumlah Saham
Ditempatkan Dan
Disetor Penuh/
Number of
Shares Issued
And Fully Paid
4.500.000
18 Agustus 1992/
August 18, 1992
March 30, 1994
Public offerings and corporate actions
affecting issued and fully paid share capital
(continued)
All of the Company’s shares are listed on the
Indonesia Stock Exchange.
Seluruh saham Perusahaan tercatat di Bursa
Efek Indonesia.
11
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
c.
1.
Struktur Perusahaan dan Entitas Anak
c. The Company’s and Subsidiaries’ Structure
The percentage of ownership of the Company,
either directly or indirectly, and total assets of
the Subsidiaries are as follows:
Persentase kepemilikan Perusahaan, baik
secara langsung maupun tidak langsung, dan
total aset Entitas Anak adalah sebagai berikut:
Entitas Anak/
Subsidiaries
Lokasi/
Domicile
GENERAL (continued)
Kegiatan Pokok/
Principal Activities
Tahun
Mulai
Operasi
Komersial/
Year of
Commercial
Operations
Persentase
Pemilikan/
Percentage
of Ownership
Total Aset sebelum Eliminasi/
Total Assets before Elimination
2015
2014
Kepemilikan langsung/
Direct ownership:
PT Modern Pangan
Indonesia (MPI)
Jakarta/
Jakarta
Perdagangan makanan dan minuman/
Trading in food and beverages
1990
99,99
99.553.301.444
142.369.695.530
PT Modern Sevel
Indonesia (MSI)
(dahulu PT Modern
Putraindonesia)/
PT Modern Sevel
Indonesia (MSI)
(formerly PT Modern
Putraindonesia)
Jakarta/
Jakarta
Usaha bidang perdagangan
terutama dalam perdagangan
impor/ekspor, toko serba ada,
dan supermarket (Gerai 7-eleven)/
General trading, mainly import/
export trading, department stores
and supermarket operation
(7-eleven Outlet)
1993
99,99
1.591.170.805.296
1.492.624.968.922
PT Modern Data
Solusi (MDS)
Jakarta/
Jakarta
Usaha bidang perdagangan dan
jasa, khususnya di bidang jasa
yang meliputi alat fotografi/
sinematografi, alat rumah tangga/
barang elektronik, alat teknik/
mekanikal/elektrikal/mesin
fotokopi dan suku cadangnya/
Trading and service, especially
in photography equipment/
cinematography, home
appliances/electronic equipment,
engineering equipment/
mechanical/electronics/photocopy
machine and its spareparts.
1990
99,99
150.991.430.011
150.951.111.921
PT Swadaya Mitra
Serasi (SMS)
Jakarta/
Jakarta
Sewa dan beli/
Hire and purchase
2010
99,83
8.074.871.322
8.948.021.151
Kepemilikan tidak langsung
melalui MPI/Indirect
ownership through MPI:
PT Fresh Food
Indonesia (FFI) 1)
Jakarta/
Jakarta
Industri dan perdagangan
khususnya industri makanan
terutama kue dan roti,
perdagangan ekspor, impor,
distributor dan pemasok
makanan atau makanan
siap saji/Industrial and trading
especially food, particularly
in cake and bread, export,
import, distribution and supplier
of food or fast food.
2011
50,00
59.475.463.624
60.208.024.027
1)
FFI dikonsolidasi dari sudut pandang kemampuan MPI untuk mengatur aktivitas keuangan dan operasional dari Entitas Anak tersebut. FFI didirikan untuk mendukung aktivitas dari gerai
7-Eleven/FFI is consolidated in view of MPI’s ability to control the financial and operational activities of this Subsidiary. FFI was established to support the activities of 7-Eleven outlet stores.
12
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
d.
1.
Dewan Komisaris, Direksi dan Komite Audit
serta Karyawan
GENERAL (continued)
d.
Board of Commissioners, Directors, Audit
Committee and Employees
The members of the Company’s Board of
Commissioners
and
Directors
(key
management) as of December 31, 2015 are as
follows:
Susunan Dewan Komisaris dan Direksi
(manajemen kunci) Perusahaan pada tanggal
31 Desember 2015 adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama (Independen)
Komisaris (Independen)
Komisaris
:
:
:
Achmad Fauzi Hasan
Anthony Chandra
Bong Kon Bui (Donny Sutanto)
:
:
:
Board of Commissioners
President Commissioner (Independent)
Commissioner (Independent)
Commissioner
Direksi
Direktur Utama
Direktur (Independen)
Direktur
Direktur
:
:
:
:
Sungkono Honoris
Julius Willady
Henri Honoris
Chandra Wijaya
:
:
:
:
Directors
President Director
Director (Independent)
Director
Director
The members of the Company’s Board of
Commissioners
and
Directors
(key
management) as of December 31, 2014 are as
follows:
Susunan Dewan Komisaris dan Direksi
(manajemen kunci) Perusahaan pada tanggal
31 Desember 2014 adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama (Independen)
Komisaris (Independen)
Komisaris
Direksi
Direktur Utama
Direktur Penjualan dan
Pemasaran
Direktur Operasional
Direktur Keuangan
:
:
:
Achmad Fauzi Hasan
Anthony Chandra
Chao Shern Yuan
:
:
:
Board of Commissioners
President Commissioner (Independent)
Commissioner (Independent)
Commissioner
:
Sungkono Honoris
:
Directors
President Director
:
:
:
Henri Honoris
Julius Willady
Bong Kon Bui (Donny Sutanto)
:
:
:
Sales and Marketing Director
Operational Director
Finance Director
The members of the Company’s
Committee are as follows:
Susunan anggota Komite Audit Perusahaan
adalah sebagai berikut:
Audit
31 Desember/December 31,
2015
Komite Audit
Ketua
Anggota
Anggota
:
:
:
2014
Anthony Chandra
Tirto Nadi
Izudin
:
:
:
Audit Committee
Chairman
Member
Member
Novita
The Company appointed Tina Novita as the
Corporate Secretary.
Pada tanggal 31 Desember 2015 dan 2014,
Perusahaan dan Entitas Anak (secara
bersama-sama disebut sebagai “Kelompok
Usaha”) memiliki masing-masing 312 dan 493
karyawan tetap (tidak diaudit).
As of December 31, 2015 and 2014, the Group
(collectively referred to as the “Group”) have a
total of 312 and 493 permanent employees
(unaudited), respectively.
Perusahaan telah menunjuk Tina
sebagai Sekretaris Perusahaan.
13
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
d.
1.
Dewan Komisaris, Direksi dan Komite Audit
serta Karyawan (lanjutan)
GENERAL (continued)
d.
The Company has internal audit as required by
Regulations No. IX.I.7 and had internal audit
charter as required by Regulations No. IX.I.7.
The head of the Internal Audit unit of the
Company as at December 31, 2015 and 2014,
is Makmuri.
Perusahaan memiliki unit audit internal yang
disyaratkan oleh Peraturan No. IX.I.7 dan telah
memiliki
Piagam
Unit
Audit
Internal
sebagaimana disyaratkan oleh Peraturan
No. IX.I.7.
Ketua
unit
audit
internal
Perusahaan per tanggal 31 Desember 2015
dan 2014 adalah Makmuri.
e.
Penyelesaian
Konsolidasian
Laporan
Keuangan
e.
IKHTISAR
SIGNIFIKAN
a.
KEBIJAKAN
Completion of the Consolidated Financial
Statements
The accompanying consolidated financial
statements were completed and authorized for
issue by the Company’s Directors on
May 16, 2016.
Laporan keuangan konsolidasian ini telah
diselesaikan dan diotorisasi untuk terbit oleh
Direksi
Perusahaan
pada
tanggal
16 Mei 2016.
2.
Board of Commissioners, Directors, Audit
Committee and Employees (continued)
AKUNTANSI
2.
Dasar penyusunan laporan keuangan
konsolidasian dan pernyataan kepatuhan
SUMMARY
POLICIES
a.
OF
SIGNIFICANT
ACCOUNTING
Basis of preparation of the consolidated
financial statements and statement of
compliance
Laporan keuangan konsolidasian telah
disusun sesuai dengan Standar Akuntansi
Keuangan di Indonesia (“SAK”), yang
mencakup Pernyataan Standar Akuntansi
Keuangan (“PSAK”) dan Interpretasi Standar
Akuntansi
Keuangan
(“ISAK”)
yang
dikeluarkan oleh Dewan Standar Akuntansi
Keuangan Ikatan Akuntan Indonesia (“DSAK”)
sertaPeraturan-peraturan
dan
Pedoman
Penyajian dan Pengungkapan Laporan
Keuangan yang diterbitkan oleh Otoritas Jasa
Keuangan Indonesia.
The consolidated financial statements have
been prepared in accordance with Indonesian
Financial Accounting Standards (“SAK”), which
comprise the Statements of Financial
Accounting
Standards
(“PSAK”)
and
Interpretations
of
Financial
Accounitng
Standards (“ISAK”) issued by the Financial
Accounting Standards Board of the Indonesian
Institute of Accountants (“DSAK”) and the
Regulations and the Guidelines on Financial
Statement Presentation and Disclosures
issued by the Indonesian Financial Services
Authority.
Selain laporan arus kas konsolidasian, laporan
keuangan konsolidasian disusun berdasarkan
asas akrual, dengan menggunakan konsep
biaya historis, kecuali untuk beberapa akun
tertentu
yang
disajikan
berdasarkan
pengukuran lain sebagaimana diuraikan dalam
kebijakan akuntansi masing-masing akun
tersebut.
Except for the consolidated statement of cash
flows, the consolidated financial statements
have been prepared on the accrual basis,
using the historical cost basis of accounting,
except for certain accounts which are stated
on the bases described in the related
accounting policies for those accounts.
14
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
a.
b.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
AKUNTANSI
2.
Dasar penyusunan laporan keuangan
konsolidasian dan pernyataan kepatuhan
(lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
Basis of preparation of the consolidated
financial statements and statements of
compliance (continued)
Laporan arus kas konsolidasian disusun
dengan menggunakan metode langsung yang
menyajikan penerimaan dan pengeluaran kas
dan bank yang diklasifikasikan ke dalam
aktivitas operasi, investasi dan pendanaan.
The consolidated statement of cash flows, is
prepared using the direct method, by
presenting cash receipts and disbursements of
cash and banks classified into operating,
investing and financing activities.
Mata uang penyajian yang digunakan dalam
penyusunan laporan keuangan konsolidasian
adalah rupiah yang merupakan mata uang
fungsional Kelompok Usaha.
The presentation currency used in the
consolidated financial statements is the
Indonesian rupiah, which is also the functional
currency of the Group.
Prinsip-prinsip konsolidasian
b. Principles of consolidation
Laporan keuangan konsolidasian meliputi
laporan keuangan Kelompok Usaha seperti
yang disebutkan pada Catatan 1c yang dimiliki
oleh Perusahaan (secara langsung atau tidak
langsung) dengan kepemilikan saham lebih
dari 50%.
The
consolidated
financial
statements
comprise the financial statements of the Group
mentioned in Note 1c, in which the Company
has (directly or indirectly) equity ownership of
more than 50%.
Laporan keuangan (konsolidasian) Entitasentitas Anak disusun untuk periode pelaporan
yang
sama
dengan
Perusahaan,
menggunakan kebijakan akuntansi yang
konsisten.
The (consolidated) financial statements of the
Subsidiaries are prepared for the same
reporting period as the Company, using
consistent accounting policies.
Seluruh saldo akun, transaksi, penghasilan
dan beban antar perusahaan yang signifikan,
dan laba atau rugi hasil transaksi dari intraKelompok Usaha yang belum direalisasi telah
dieliminasi.
All significant intra and inter-group balances,
transactions, income and expenses, and
unrealized profits and losses resulting from
intra-group transactions have been eliminated.
Entitas anak dikonsolidasi secara penuh sejak
tanggal akuisisi, yaitu tanggal Perusahaan
memperoleh pengendalian, sampai dengan
tanggal entitas induk kehilangan pengendalian.
Pengendalian
dianggap
ada
ketika
perusahaan memiliki secara langsung atau
tidak langsung melalui entitas anak, lebih dari
setengah kekuasaan suara suatu entitas.
Subsidiaries are fully consolidated from
the date of acquisitions, being the date on
which the Company obtained control, and
continue to be consolidated until the date such
control ceases. Control is presumed to exist if
the company owns, directly or indirectly
through subsidiaries, more than half of the
voting power of an entity.
Pengendalian didapat ketika Perusahaan
terekspos atau memiliki hal atas imbal hasil
variabel dari keterlibatannya dengan investee
dan
memiliki
kemampuan
untuk
mempengaruhi imbal hasil tersebut melalui
kekuasaannya atas investee.
Control is achieved when the Group exposed,
or has rights, to variable returns from its
involvement with the investee and has the
ability to affect those returns through its power
over the investee.
15
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
AKUNTANSI
2.
Prinsip-prinsip konsolidasian (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
b. Principles of consolidation (continued)
Secara
spesifik,
Kelompok
Usaha
mengendalikan investee jika dan hanya jika
Kelompok Usaha memiliki memiliki seluruh hal
berikut ini:
Specifically, the Group controls an investee if
and only if the Group has:
-
Kekuasaan atas investee (misal, hak yang
ada memberi kemampuan kini untuk
mengarahkan aktivitas relevan investee);
-
-
Eksposur atau hak atas imbal hasil
v
dan Ent it as Anaknya/ and it s Subsidiaries
Laporan keuangan konsolidasian
tanggal 31 Desember 2015 dan
untuk tahun yang berakhir pada tanggal tersebut
beserta laporan auditor independen/
Consolidat ed financial stat ement s
as of December 31, 2015 and
for the year t hen ended
wit h independent auditors’ report
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA
LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2015 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
BESERTA LAPORAN AUDITOR INDEPENDEN
PT MODERN INTERNASIONAL Tbk
AND ITS SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2015 AND
FOR THE YEAR THEN ENDED
WITH INDEPENDENT AUDITORS’ REPORT
Daftar Isi
Table of Contents
Halaman/
Page
Laporan Auditor Independen
Independent Auditors’ Report
Laporan Posisi Keuangan Konsolidasian ........................
1-3
................. Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian ............................
4-5
Consolidated Statement of Profit or Loss
.............................. and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ....................
6
................ Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian ....................................
7-8
.......................... Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian ............. 9-151 ............ Notes to the Consolidated Financial Statements
***************************
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
(Disajikan kembali - Catatan 42/
As restated - Note 42)
Catatan/
Notes
31 Desember 2015/
December 31, 2015
1 Januari 2014/
31 Desember 2013/
31 Desember 2014/ January 1, 2014/
December 31, 2014 December 31, 2013
ASET
ASSETS
ASET LANCAR
CURRENT ASSETS
2r,4
Kas dan bank
38,39,40
Kas yang dibatasi penggunaannya 2c,2r,6,38,39
Deposito berjangka
2c,2r,5,38,39
Piutang usaha, neto
2r,3,7,17
Pihak ketiga
22,38,39
2d,2r
Pihak berelasi
7,8,38,39
Piutang lain-lain, neto
2r,5,9,38
2e,3,10
Persediaan, neto
16,22
Pajak dibayar di muka
2l,21
Bagian lancar sewa dibayar di muka
2f,11
Biaya dibayar di muka
2f
Uang muka pembelian
persediaan
13
Aset derivatif
2r,23
Aset tidak lancar yang
dimiliki untuk dijual
2t,15
30.650.192.861
8.548.876.582
50.000.000.000
34.981.750.922
14.745.987.801
50.000.000.000
133.627.074.869
12.314.427.767
-
129.921.152.778
137.248.969.032
111.868.820.287
Cash on hand and in banks
Restricted cash
Time deposits
Trade receivables, net
Third parties
310.399.004
125.857.097.780
1.015.618.706
60.616.847.143
790.302.714
63.213.133.791
Related parties
Other receivables, net
197.439.662.570
2.058.990.183
45.378.921.819
30.714.102.507
248.523.134.866
54.653.472.872
48.265.776.551
37.156.770.626
207.543.806.548
49.071.256.258
39.928.731.840
33.264.163.644
40.380.121.372
13.948.012.807
119.017.934.733
-
75.085.548.216
-
20.224.360.734
20.224.360.734
20.224.360.734
Inventories, net
Prepaid taxes
Current portion of prepaid rents
Prepaid expenses
Advances for purchases of
inventories
Derivative receivable
Non-current assets
held for sale
695.431.890.997
826.450.623.986
746.931.626.668
Total Current Assets
29.262.262.539
30.720.985.851
18.753.934.817
-
20.137.692.411
-
NON-CURRENT ASSETS
Deferred tax assets, net
Investments in shares of stock, net
1.113.195.045.149
1.055.682.520.057
668.346.753.738
15
75.508.553.295
63.850.534.997
42.256.609.720
21
8.361.081.102
6.947.159.818
7.617.399.328
2f, 11
2o,3,16
2p,3,12
38
2r,38
94.169.598.387
56.097.353.031
119.843.821.105
57.756.278.686
114.802.110.854
60.016.706.971
375.759.419.361
6.579.065.314
4.257.363.755
226.160.697.581
4.860.686.741
3.066.065.926
222.309.971.169
2.796.909.685
4.403.631.348
Fixed assets, net
Advances for purchase
of fixed assets
Estimated claims
for tax refund
Prepaid rent – net of
current portion
Deferred charges, net
Renovation cost of
rented buildings, net
Security deposits
Other assets
Total Aset Tidak Lancar
1.793.910.727.784
1.556.921.699.728
1.142.687.785.224
Total Non-Current Assets
TOTAL ASET
2.489.342.618.781
2.383.372.323.714
1.889.619.411.892
TOTAL ASSETS
Total Aset Lancar
ASET TIDAK LANCAR
Aset pajak tangguhan, neto
Penyertaan saham, neto
Aset tetap, neto
Uang muka pembelian aset tetap
Estimasi tagihan pajak
penghasilan
Biaya sewa dibayar di muka
setelah dikurangi bagian lancar
Beban tangguhan, neto
Beban renovasi bangunan
sewa, neto
Setoran jaminan
Aset lain-lain
2l,3,21
2h,14
2g,3
15,17,22
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
1
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
(Disajikan kembali - Catatan 42/
As restated - Note 42)
Catatan/
Notes
31 Desember 2015/
December 31, 2015
1 Januari 2014/
31 Desember 2013/
31 Desember 2014/ January 1, 2014/
December 31, 2014 December 31, 2013
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK
Pinjaman bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Utang pajak
Utang lain-lain
Utang pihak berelasi
Bagian utang jangka panjang jatuh
tempo dalam satu tahun
Pinjaman bank
Sewa pembiayaan
Pembiayaan konsumen
CURRENT LIABILITIES
2r,17
38,39,40
2r,18,38,39
313.937.309.700
233.188.356.025
190.020.460.605
2d,2r
2r,19,38,39
91.720.197.086
27.329.535.943
69.299.086.235
93.181.851
14.751.953.967
62.882.194.531
85.813.851
8.491.165.477
20
2l,21
2r,15,38,39
2r,8,38,39
3.942.000.781
77.916.615.013
18.886.202.227
566.342.735
4.741.250.306
73.052.076.055
17.025.909.934
1.040.810.600
2.414.425.643
30.171.988.492
35.482.538.900
-
2r,38,39
22,40
2g,15
2g,15
392.063.881.242
15.502.760.283
570.011.631
145.836.112.413
13.751.195.908
973.546.062
114.933.132.794
12.687.225.913
1.347.182.439
Short-term bank loans
Trade payables
Third parties
Related party
Accrued expenses
Short-term employee benefits
liability
Taxes payable
Other payables
Due to a related party
Current maturities of
long-term debts
Bank loans
Obligations under finance lease
Consumer finance
942.434.856.641
573.753.479.356
458.516.128.645
Total Current Liabilities
2l,21
3.333.795.768
2.510.586.641
1.640.347.110
2m,3,28
19.405.357.000
34.943.793.000
33.788.578.000
Total Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Liabilitas pajak tangguhan, neto
Liabilitas imbalan kerja
jangka panjang
Utang jangka panjang, setelah
dikurangi bagian jatuh tempo
dalam satu tahun
Pinjaman bank
Sewa pembiayaan
Pembiayaan konsumen
Total Liabilitas Jangka Panjang
TOTAL LIABILITAS
2r,38,39
22,40
2g,15
2g,15
NON-CURRENT LIABILITIES
Deferred tax liabilities, net
Long-term employee benefits
liabilities
225.859.429.575
14.117.406.014
167.740.763
421.838.044.369
10.795.873.060
737.752.393
Long-term debts, net of current
maturities
351.964.311.742
Bank loans
19.008.151.711 Obligations under finance lease
663.230.574
Consumer finance
262.883.729.120
470.826.049.463
407.064.619.137
Total Non-Current Liabilities
1.205.318.585.761
1.044.579.528.819
865.580.747.782
TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
2
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
Tanggal 31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
(Disajikan kembali - Catatan 42/
As restated - Note 42)
Catatan/
Notes
31 Desember 2015/
December 31, 2015
1 Januari 2014/
31 Desember 2013/
31 Desember 2014/ January 1, 2014/
December 31, 2014 December 31, 2013
LIABILITAS DAN EKUITAS
(lanjutan)
LIABILITIES AND EQUITY
(continued)
EKUITAS
Ekuitas yang dapat
diatribusikan kepada pemilik
entitas induk
Modal saham - nilai nominal
Rp100 per saham
Modal dasar - 12.000.000.000
Modal ditempatkan dan disetor
penuh - 4.574.697.999 saham
tanggal 31 Desember 2015
dan 2014
dan 4.158.816.363
saham tanggal
31 Desember 2013
Tambahan modal disetor
Saldo laba
Cadangan umum
Belum ditentukan penggunaannya
Penghasilan komprehensif lainnya
EQUITY
Equity attributable to
owners of the
parent entity
457.469.799.900
671.395.823.551
457.469.799.900
671.395.823.551
415.881.636.300
429.329.387.229
5.000.000.000
134.002.039.580
13.265.552.222
5.000.000.000
192.426.172.253
5.006.553.722
5.000.000.000
159.287.225.132
6.747.286.472
Share capital - Rp100 par value
per share
Authorized - 12,000,000,000
Issued and fully paid 4,574,697,999 shares as of
December 31, 2015
and 2014
and 4,158,816,363 shares
as of December 31, 2013
Additional paid-in capital
Retained earnings
Appropriated for general reserve
Unappropriated
Other comprehensive income
1.281.133.215.253
2.890.817.767
1.331.298.349.426
7.494.445.469
1.016.245.535.133
7.793.128.977
Total Equity Attributable to
Owners of the Parent Entity
Non-controlling Interests
TOTAL EKUITAS
1.284.024.033.020
1.338.792.794.895
1.024.038.664.110
TOTAL EQUITY
TOTAL LIABILITAS
DAN EKUITAS
2.489.342.618.781
2.383.372.323.714
1.889.619.411.892
TOTAL LIABILITIES
AND EQUITY
Total Ekuitas Yang Dapat
Diatribusikan Kepada
Pemilik Entitas Induk
Kepentingan non-pengendali
1b,25
1b,26
2b,24
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
3
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN
KONSOLIDASIAN
Untuk tahun yang berakhir pada tanggal
31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF PROFIT OR
LOSS AND OTHER
COMPREHENSIVE INCOME
For the year ended
December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2015
PENJUALAN
BEBAN POKOK PENJUALAN
LABA BRUTO
Beban penjualan
1.228.726.626.567
(825.425.833.652)
(428.455.494.431)
(94.898.673.262)
Pendapatan operasi lain
255.822.690.095
Beban operasi lain
(53.764.714.215)
Pendapatan keuangan, neto
Beban keuangan
Bagian atas laba entitas asosiasi
Catatan/
Notes
2d,2k,2s,
8,29,36
1.437.940.463.601
2k,2s,30,36
403.300.792.915
Beban umum dan administrasi
LABA OPERASI
2014
(Disajikan kembali Catatan 42/
As restated Note 42)
2k,2s,31,36
2k,2s,31
36,37
2k,2s
32,36
2k,2s
33,36
82.004.601.102
17.781.152.536
(136.743.111.709)
720.985.851
LABA (RUGI) SEBELUM
BEBAN PAJAK
(36.236.372.220)
BEBAN PAJAK, NETO
(26.791.388.155)
LABA (RUGI) TAHUN BERJALAN
(63.027.760.375)
(852.885.851.258)
COST OF SALES
585.054.612.343
GROSS PROFIT
(377.993.024.331)
(82.575.612.363)
34.057.383.629
(1.336.150.238)
157.207.209.040
2k,2s,34,36
2k,2s,35,36
14
1.318.712.401
(95.945.204.676)
62.580.716.765
2l,21,36
SALES
(21.850.429.497)
40.730.287.268
Selling expenses
General and administrative
expenses
Other operating income
Other operating expenses
INCOME FROM OPERATIONS
Finance income, net
Finance expense
Share in net income of an associates
INCOME (LOSS) BEFORE
TAX EXPENSE
TAX EXPENSE, NET
INCOME (LOSS) FOR THE YEAR
PENGHASILAN KOMPREHENSIF LAIN
Pos-pos yang tidak akan
direklasifikasi ke laba rugi:
Pengukuran kembali
atas liabilitas imbalan kerja
jangka panjang
11.011.998.000
Pajak penghasilan terkait
(2.752.999.500)
(2.320.977.000)
580.244.250
Remeasurement of long-term
employee benefits liability
Income tax effect
Penghasilan komprehensif lain setelah pajak
(1.740.732.750)
Other comprehensive income net of tax
TOTAL PENGHASILAN (RUGI)
KOMPREHENSIF TAHUN
BERJALAN
OTHER COMPREHENSIVE INCOME
Item that will not be
reclassified to profit or loss:
8.258.998.500
(54.768.761.875)
38.989.554.518
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
TOTAL COMPREHENSIVE
INCOME (LOSS)
FOR THE YEAR
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
4
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN
KONSOLIDASIAN (lanjutan)
Untuk tahun yang berakhir pada tanggal
31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF PROFIT OR
LOSS AND OTHER
COMPREHENSIVE INCOME (continued)
For the year ended
December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Catatan/
Notes
2015
Laba (rugi) tahun berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
(58.424.132.673)
(4.603.627.702)
TOTAL
(63.027.760.375)
Total penghasilan (rugi) komprehensif
tahun berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
(50.165.134.173)
(4.603.627.702)
TOTAL
(54.768.761.875)
LABA (RUGI) TAHUN BERJALAN
PER SAHAM DASAR
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS INDUK
(12)
2b,24
2014
(Disajikan kembali Catatan 42/
As restated Note 42)
41.456.579.847
(726.292.579)
40.730.287.268
2b,24
2n,41
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
39.715.847.097
(726.292.579)
Income (loss) for the year
the year attributable to:
Owners of the parent entity
Non-controlling interest
TOTAL
Total comprehensive income (loss) for
the year attributable to:
Owners of the parent entity
Non-controlling interest
38.989.554.518
TOTAL
9
BASIC EARNINGS (LOSS)
PER SHARE FROM INCOME
FOR THE YEAR ATTRIBUTABLE
TO THE EQUITY HOLDERS OF
THE PARENT ENTITY
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
5
The original consolidated financial statements included herein are in the Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk tahun yang berakhir pada tanggal 31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the year ended December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
Saldo laba/Retained earnings
Catatan/
Notes
Saldo pada tanggal 31 Desember 2013/
1 Januari 2014, dilaporkan sebelumnya
Modal Saham
Ditempatkan
dan Disetor
Penuh/Issued
and Fully Paid
Share Capital
415.881.636.300
Penyesuaian neto yang timbul dari penerapan
Pernyataan Standar Akuntansi Keuangan
(“PSAK”) No. 24 (Revisi 2013)
Saldo pada tanggal 1 Januari 2014
yang disajikan kembali
Ditentukan
Untuk Cadangan
Umum/
Appropriated for
General Reserve
Tambahan
Modal Disetor/
Additional
Paid-in Capital
429.329.387.229
Belum Ditentukan
Penggunaannya/
Unappropriated
5.000.000.000
-
-
-
415.881.636.300
429.329.387.229
245.370.165.240
Penghasilan
(Beban)
Komprehensif
Lain/
Other
Comprehensive
Income (Loss)
173.727.847.357
Total/
Total
-
6.747.286.472
1.016.245.535.133
7.793.128.977
1.024.038.664.110
Balance as of January 1, 2014
as restated
-
-
-
286.958.328.840
-
286.958.328.840
Issuance of new shares
-
-
-
(3.303.728.918 )
-
(3.303.728.918 )
Shares issuance cost
-
(8.317.632.726 )
-
(8.317.632.726 )
Distribution of dividends
2j,26
-
Pembagian dividen
27
-
-
-
Setoran modal dari kepentingan
non pengendali
-
-
-
-
Total penghasilan komprehensif tahun
berjalan 2014, disajikan kembali
-
-
-
41.456.579.847
(1.740.732.750 )
457.469.799.900
671.395.823.551
5.000.000.000
192.426.172.253
5.006.553.722
-
-
-
(58.424.132.673 )
8.258.998.500
457.469.799.900
671.395.823.551
5.000.000.000
134.002.039.580
13.265.552.222
Total rugi komprehensif tahun
berjalan 2015
Saldo per 31 Desember 2015
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian ini secara keseluruhan.
(8.317.632.726 )
-
39.715.847.097
1.331.298.349.426
(50.165.134.173 )
1.281.133.215.253
427.609.071
(726.292.579 )
7.494.445.469
(4.603.627.702 )
2.890.817.767
(7.693.335.753 )
Net adjustment arising from adoption
of Statement of Financial Accounting
Standard (“PSAK”) No. 24
(Revised 2013)
159.287.225.132
Biaya emisi saham
-
1.031.731.999.863
5.000.000.000
41.588.163.600
(7.693.335.753 )
7.793.128.977
Balance as of December 31, 2013/
January 1, 2014, as
previously restated
6.747.286.472
2j,25
Saldo per 31 Desember 2014
yang disajikan kembali
1.023.938.870.886
Total Ekuitas/
Total Equity
(14.440.622.225 )
Penerbitan saham baru
(3.303.728.918 )
Kepentingan
Nonpengendali/
Non-controlling
Interests
427.609.071
Capital contribution from
non-controlling interest
38.989.554.518
Total comprehensive income
for the year 2014, as restated
1.338.792.794.895
Balance as of December 31, 2014
as restated
(54.768.761.875 )
1.284.024.033.020
Total comprehensive loss
for the year 2015
Balance as of December 31, 2015
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
statements taken as a whole.
6
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN ARUS KAS
KONSOLIDASIAN
Untuk tahun yang berakhir pada tanggal
31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF
CASH FLOWS
For the year ended
December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Catatan/
Notes
2015
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan dari pelanggan
Pembayaran untuk/kepada:
Pemasok
Beban operasi
Gaji, upah dan kesejahteraan
karyawan
Kas diperoleh dari
operasi
Penerimaan dari:
Sewa
Bunga
Lain-lain
Pembayaran untuk:
Bunga
Pajak
Arus Kas Neto Diperoleh dari
Aktivitas Operasi
1.244.758.665.480
2014
(Disajikan kembali Catatan 42/
As restated Note 42)
1.413.337.126.119
(673.376.618.994)
(169.642.478.631)
(948.193.799.948)
(193.910.746.043)
(175.262.264.388)
(170.379.680.045)
226.477.303.467
100.852.900.083
15.408.963.652
4.787.340.967
160.864.199.995
23.387.865.976
1.513.885.499
-
(115.221.128.568)
(38.897.762.327)
(91.278.127.571)
(12.883.835.176)
253.418.917.186
21.592.688.811
ARUS KAS DARI AKTIVITAS
INVESTASI
Hasil penjualan aset tetap
Pencairan (penambahan) kas yang
dibatasi penggunaannya
Perolehan aset tetap
Penambahan penyertaan saham
Pembayaran uang muka
pembelian aset tetap
Pengurangan (penambahan) beban
renovasi bangunan sewa
Penempatan deposito
berjangka
Arus Kas Neto Digunakan
untuk Aktivitas Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Perolehan pinjaman bank
jangka pendek
Perolehan pinjaman bank
jangka panjang
Pembayaran pinjaman bank jangka
pendek
Pembayaran pinjaman bank jangka
panjang
Pembayaran utang sewa pembiayaan
Pembayaran utang pembiayaan
konsumen
Perolehan (pembayaran)
utang pihak berelasi
CASH FLOWS FROM
OPERATING ACTIVITIES
Receipts from customers
Payments for/to:
Suppliers
Operating expenses
Salaries, wages and
employees’ benefits
Cash generated from
operations
Cash receipts from:
Rental
Interest
Others
Cash payments for:
Interest
Taxes
Net Cash Flows Provided
by Operating Activities
CASH FLOWS FROM
INVESTING ACTIVITIES
9.941.083.905
6.197.111.219
(337.067.931.189)
15
15
(30.000.000.000)
(50.000.000.000)
Proceeds from sale of fixed assets
Maturity of (placement in)
restricted cash
Acquisitions of fixed assets
Addition in investment in
share of stock
Payments of advance for purchase
of fixed assets
Deduction from (additions to)
renovation cost of rented buildings
Placement of
time deposits
(527.943.537.347)
Net Cash Flows Used in
Investing Activities
(2.431.560.034)
(450.247.325.624)
-
(11.658.018.298)
(21.593.925.277)
-
180.000.000
(3.850.726.412)
5
(362.587.754.363)
373.603.340.716
329.646.589.934
133.823.353.453
153.705.650.971
(197.200.754.433)
(216.055.843.473)
(192.040.068.265)
(122.702.199.905)
(12.653.278.492)
(14.599.360.752)
(973.546.062)
(1.760.714.558)
(474.467.865)
8
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
1.040.810.600
CASH FLOWS FROM
FINANCING ACTIVITIES
Proceeds from short-term
bank loans
Proceeds from long-term
bank loans
Payments of short-term
bank loans
Payments of long-term
bank loans
Payments of obligations under
finance lease
Payments of consumer
finance payable
Proceeds from (payment of)
due to a related party
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
7
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
LAPORAN ARUS KAS
KONSOLIDASIAN (lanjutan)
Untuk tahun yang berakhir pada tanggal
31 Desember 2015
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
CONSOLIDATED STATEMENT OF
CASH FLOWS (continued)
For the year ended
December 31, 2015
(Expressed in Rupiah, unless otherwise stated)
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Catatan/
Notes
2015
ARUS KAS DARI AKTIVITAS
PENDANAAN (lanjutan)
Penerimaan dari penerbitan
saham baru
Pembayaran biaya emisi saham
Pembayaran dividen
Arus Kas Neto Diperoleh dari
Aktivitas Pendanaan
104.084.579.052
PENURUNAN NETO
KAS DAN BANK
(5.084.258.125)
KAS DAN BANK
AWAL TAHUN
34.981.750.922
Dampak neto perubahan nilai tukar
atas kas dan bank
KAS DAN BANK
AKHIR TAHUN
25,26
26
27
CASH FLOWS FROM
FINANCING ACTIVITIES (continued)
Proceeds from
286.958.328.840
issuance of new shares
(434.145.630)
Payments of share issuance cost
(8.317.632.725)
Payments of dividends
407.481.483.302
4
752.700.064
30.650.192.861
2014
(Disajikan kembali Catatan 42/
As restated Note 42)
4
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian ini secara keseluruhan.
Net Cash Flows Provided by
Financing Activities
(98.869.365.234)
NET DECREASE IN
CASH ON HAND AND IN BANKS
133.627.074.869
CASH ON HAND AND IN BANKS
AT BEGINNING OF YEAR
224.041.287
Net effect of changes in exchange
rate on cash and cash equivalent
34.981.750.922
CASH ON HAND AND IN BANKS
AT END OF YEAR
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated financial
statements taken as a whole.
8
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
UMUM
a.
1.
Pendirian Perusahaan
GENERAL
a.
Establishment of the Company
PT Modern Internasional Tbk (“Perusahaan”)
didirikan pada tanggal 12 Mei 1971
berdasarkan Akta Notaris Djojo Muljadi, S.H.,
No. 47. Akta pendirian ini disahkan oleh
Menteri Kehakiman dalam Surat Keputusan
No. Y.A.5/205/2 tanggal 23 Agustus 1972
serta diumumkan dalam Berita Negara No. 99
tanggal 12 Desember 1972. Anggaran Dasar
Perusahaan telah mengalami beberapa kali
perubahan, terakhir dengan Akta Notaris F.X
Budi Santoso Isbandi S.H., No. 68 tanggal 10
September 2015 terkait dengan persetujuan
perubahan susunan anggota Direksi dan Dewan
Komisaris Perusahaan. Akta ini telah diterima
dan dicatat oleh Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam Surat
Keputusan No. AHU-AH.01.03-0969607 tanggal
5 Oktober 2015.
PT Modern Internasional Tbk (the “Company”)
was established on May 12, 1971 based on
the Notarial Deed No. 47 of Djojo Muljadi, S.H.
The deed of establishment was approved by
the Ministry of Justice in its Decision Letter
No. Y.A.5/205/2 dated August 23, 1972, and
was published in the State Gazette No. 99
dated December 12, 1972. The Articles of
Association has been amended several times,
the last amendment was executed under
Notarial Deed No. 68 dated September 10,
2015 by F.X. Budi Santoso Isbandi, S.H.,
regarding the change of the members of the
Company’s Board of Commissioners and
Directors. The Notarial Deed was received and
recorded by the Ministry of Laws and Human
Rights of the Republic of Indonesia in its
Decision Letter No. AHU-AH.01.03-0969607
dated October 5, 2015.
Sesuai dengan pasal 3 Anggaran Dasar
Perusahaan,
ruang
lingkup
kegiatan
Perusahaan meliputi operasi di bidang
perdagangan dan perindustrian, khususnya di
bidang industri colour processing, bahanbahan fotografi, alat-alat percetakan dan
perdagangan pada umumnya. Saat ini operasi
Perusahaan meliputi usaha-usaha di bidang
perdagangan produk industrial imaging seperti
peralatan medis, graphic art, dan solusi
dokumen dengan mengusung beberapa merk.
According to Article 3 of the Company’s
Articles of Association, the scope of activities
of the Company comprises trading and
industry, especially in colour processing
industry, photographic materials, printing
equipment and general trading. Currently the
Company’s activity comprises trading of
industrial imaging product such as medical
equipment, graphic art and document solution
by carrying various brands.
Perusahaan berkedudukan di Jalan Matraman
Raya No. 12, Jakarta.
The Company is domiciled at Jalan Matraman
Raya No. 12, Jakarta.
Perusahaan memulai kegiatan komersialnya
pada tahun 1971.
The Company started
operations in 1971.
Perusahaan tidak memiliki Entitas Induk dan
Entitas Induk Terakhir karena tidak terdapat
entitas yang memiliki pengendalian signifikan
atas Perusahaan (Catatan 25).
The Company has no Parent Entity and
Ultimate Parent Entity as there is no entity
which has significant control on the Company
(Note 25).
9
its
commercial
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
b.
1.
Penawaran
umum
dan
tindakan
Perusahaan yang mempengaruhi modal
saham ditempatkan dan disetor penuh
GENERAL (continued)
b.
Public offerings and corporate actions
affecting issued and fully paid share capital
Pada tanggal 11 Juni 1991, Perseroan
memperoleh surat pernyataan efektif dari
Badan Pengawas Pasar Modal (BAPEPAM)
No.
S-834/PM/1991
untuk
melakukan
Penawaran Umum Perdana Saham sebanyak
4.500.000 saham dengan nilai nominal
Rp1.000 per saham di Bursa Efek Indonesia.
On June 11, 1991, the Company received the
effective statement from the Indonesian
Capital
Market
Supervisory
Agency
(BAPEPAM) No. S-834/PM/1991 for the Initial
Public Stock Offering of its 4,500,000 shares
with a par value amounting to Rp1,000 per
share at Indonesia Stock Exchange.
Pada tanggal 23 Juni 1992, Perusahaan
memperoleh
surat
dari
BAPEPAM
No.
S-1007/PM/1992
mengenai
pemberitahuan tanggal efektif pernyataan
pendaftaran Penawaran Umum Terbatas
dengan Hak Memesan Efek Terlebih Dahulu
(HMETD) sejumlah 8.853.980 saham dengan
nilai nominal Rp1.000 per saham yang
ditawarkan kepada para pemegang saham
lama dimana setiap pemegang saham yang
memiliki 5 (lima) saham lama dapat membeli
1 (satu) saham baru dengan harga Rp8.250.
On June 23, 1992, the Company received a
letter from BAPEPAM No. S-1007/PM/1992
regarding the effective date of registration
statement for the Limited Public Offering
(rights issue) which was offered to the existing
shareholders a total of 8,853,980 new shares
with a par value of Rp1,000 per share wherein
an ownership of five (5) existing shares was
entitled to the purchase of one (1) new share
at the price amounting to Rp8,250 per share.
Pada tanggal 18 Oktober 2012, Perusahaan
memperoleh
surat
dari
BAPEPAM-LK
No.
S-12241/NL/2012
mengenai
pemberitahuan tanggal efektif pernyataan
pendaftaran Penawaran Umum Terbatas
dengan HMETD sejumlah 959.726.853 saham
dengan nilai nominal Rp100 per saham yang
ditawarkan kepada para pemegang saham
lama dimana setiap pemegang saham yang
memiliki 100 (seratus) saham lama dapat
membeli 30 (tiga puluh) saham baru dengan
harga Rp550 per saham.
On October 18, 2012, the Company received a
letter
from
BAPEPAM-LK
No. S-12241/NL/2012 regarding the effective
date of the registration statement for the
Limited Public Offering (right issue) which was
offered to the existing shareholders a total of
959,726,853 new shares with a par amounting
to Rp100 per share wherein an ownership of
one hundred (100) existing shares was entitled
to the purchase of thirty (30) new shares at the
price amounting to Rp550 per share.
Efektif tanggal 31 Oktober 2014, Perusahaan
melakukan penerbitan saham tanpa hak
memesan efek terlebih dahulu sejumlah
415.881.636 lembar saham sebagaimana
diatur oleh Peraturan Nomor IX.D4 yang
diterbitkan oleh Otorisas Jasa Keuangan
(OJK) (Catatan 25).
Effective on October 31, 2014, the Company
issued 415,881,636 shares without preemptive
rights as regulated in Regulation Number
IX.D4 issued by Financial Services Authority
(OJK) (Note 2).
10
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
b.
1.
Penawaran
umum
dan
tindakan
Perusahaan yang mempengaruhi modal
saham ditempatkan dan disetor penuh
(lanjutan)
GENERAL (continued)
b.
The Company’s corporate actions affecting
issued and fully paid share capital from the
date of its initial public offering up to
December 31, 2015, are as follows:
Tindakan Perusahaan yang mempengaruhi
modal saham ditempatkan dan disetor penuh
sejak tanggal penawaran umum perdana
sampai dengan tanggal 31 Desember 2015
adalah sebagai berikut:
Tanggal/Date
16 Juli 1991/
July 16, 1991
16 Juli 1991/
July 16, 1991
26 Juni 1992/
June 26, 1992
26 Juni 1992/
June 26, 1992
Tindakan Perusahaan/
Nature of Corporate Actions
Penawaran umum perdana sejumlah 4.500.000
saham./
Initial public offering of 4,500,000 shares.
Pencatatan saham sejumlah 5.500.000
saham./
Company Listing of 5,500,000 shares.
10.000.000
1.000
Pencatatan saham sejumlah 34.120.000
saham./
Company Listing of 34,120,000 shares.
44.120.000
1.000
44.500.000
1.000
53.353.980
1.000
133.384.950
1.000
266.769.900
500
639.817.902
500
3.199.089.510
100
Penawaran umum terbatas dengan hak memesan efek
terlebih dahulu sejumlah 959.726.853 saham
Limited Public Offering (rights issue) of 959,726,853 shares.
4.158.816.363
100
Penambahan modal tanpa hak memesan efek
terlebih dahulu sejumlah 415.881.636 saham
Issuance of 415,881,636 shares without preemptive rights.
4.574.697.999
100
Penambahan modal tanpa hak memesan efek
terlebih dahulu sejumlah 380.000 saham./
Issuance of new shares without preemptive rights of
380,000 shares.
30 Maret 1994/
Saham bonus: 3 saham bonus untuk setiap kepemilikan
2 saham./
Bonus shares: 3 bonus shares for ownership of 2 shares.
September 22, 1997
18 Desember 2006/
Perubahan nominal saham dari Rp1.000 per
saham menjadi Rp500 per saham (pemecahan saham)./
Change in par value from Rp1,000/share into
Rp500/share (stock split).
Penambahan modal tanpa hak memesan efek
terlebih dahulu sejumlah 373.048.002 saham./
December 18, 2006
Issuiance of new shares without preemptive rights of
373,048,002 shares.
30 Mei 2012/
Perubahan nominal saham dari Rp500 per saham menjadi
Rp100 per saham (pemecahan saham)./
Change in par value from Rp500/share into Rp100/share
(stock split).
May 30, 2012
18 Oktober 2012/
October 18, 2012
31 Oktober 2014/
October 31, 2014
Nilai Nominal
per Saham/
Par Value
per Share
1.000
Penawaran umum terbatas 8.853.980 saham./
Limited public offering of 8,853,980 shares.
22 September 1997/
Jumlah Saham
Ditempatkan Dan
Disetor Penuh/
Number of
Shares Issued
And Fully Paid
4.500.000
18 Agustus 1992/
August 18, 1992
March 30, 1994
Public offerings and corporate actions
affecting issued and fully paid share capital
(continued)
All of the Company’s shares are listed on the
Indonesia Stock Exchange.
Seluruh saham Perusahaan tercatat di Bursa
Efek Indonesia.
11
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
c.
1.
Struktur Perusahaan dan Entitas Anak
c. The Company’s and Subsidiaries’ Structure
The percentage of ownership of the Company,
either directly or indirectly, and total assets of
the Subsidiaries are as follows:
Persentase kepemilikan Perusahaan, baik
secara langsung maupun tidak langsung, dan
total aset Entitas Anak adalah sebagai berikut:
Entitas Anak/
Subsidiaries
Lokasi/
Domicile
GENERAL (continued)
Kegiatan Pokok/
Principal Activities
Tahun
Mulai
Operasi
Komersial/
Year of
Commercial
Operations
Persentase
Pemilikan/
Percentage
of Ownership
Total Aset sebelum Eliminasi/
Total Assets before Elimination
2015
2014
Kepemilikan langsung/
Direct ownership:
PT Modern Pangan
Indonesia (MPI)
Jakarta/
Jakarta
Perdagangan makanan dan minuman/
Trading in food and beverages
1990
99,99
99.553.301.444
142.369.695.530
PT Modern Sevel
Indonesia (MSI)
(dahulu PT Modern
Putraindonesia)/
PT Modern Sevel
Indonesia (MSI)
(formerly PT Modern
Putraindonesia)
Jakarta/
Jakarta
Usaha bidang perdagangan
terutama dalam perdagangan
impor/ekspor, toko serba ada,
dan supermarket (Gerai 7-eleven)/
General trading, mainly import/
export trading, department stores
and supermarket operation
(7-eleven Outlet)
1993
99,99
1.591.170.805.296
1.492.624.968.922
PT Modern Data
Solusi (MDS)
Jakarta/
Jakarta
Usaha bidang perdagangan dan
jasa, khususnya di bidang jasa
yang meliputi alat fotografi/
sinematografi, alat rumah tangga/
barang elektronik, alat teknik/
mekanikal/elektrikal/mesin
fotokopi dan suku cadangnya/
Trading and service, especially
in photography equipment/
cinematography, home
appliances/electronic equipment,
engineering equipment/
mechanical/electronics/photocopy
machine and its spareparts.
1990
99,99
150.991.430.011
150.951.111.921
PT Swadaya Mitra
Serasi (SMS)
Jakarta/
Jakarta
Sewa dan beli/
Hire and purchase
2010
99,83
8.074.871.322
8.948.021.151
Kepemilikan tidak langsung
melalui MPI/Indirect
ownership through MPI:
PT Fresh Food
Indonesia (FFI) 1)
Jakarta/
Jakarta
Industri dan perdagangan
khususnya industri makanan
terutama kue dan roti,
perdagangan ekspor, impor,
distributor dan pemasok
makanan atau makanan
siap saji/Industrial and trading
especially food, particularly
in cake and bread, export,
import, distribution and supplier
of food or fast food.
2011
50,00
59.475.463.624
60.208.024.027
1)
FFI dikonsolidasi dari sudut pandang kemampuan MPI untuk mengatur aktivitas keuangan dan operasional dari Entitas Anak tersebut. FFI didirikan untuk mendukung aktivitas dari gerai
7-Eleven/FFI is consolidated in view of MPI’s ability to control the financial and operational activities of this Subsidiary. FFI was established to support the activities of 7-Eleven outlet stores.
12
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
d.
1.
Dewan Komisaris, Direksi dan Komite Audit
serta Karyawan
GENERAL (continued)
d.
Board of Commissioners, Directors, Audit
Committee and Employees
The members of the Company’s Board of
Commissioners
and
Directors
(key
management) as of December 31, 2015 are as
follows:
Susunan Dewan Komisaris dan Direksi
(manajemen kunci) Perusahaan pada tanggal
31 Desember 2015 adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama (Independen)
Komisaris (Independen)
Komisaris
:
:
:
Achmad Fauzi Hasan
Anthony Chandra
Bong Kon Bui (Donny Sutanto)
:
:
:
Board of Commissioners
President Commissioner (Independent)
Commissioner (Independent)
Commissioner
Direksi
Direktur Utama
Direktur (Independen)
Direktur
Direktur
:
:
:
:
Sungkono Honoris
Julius Willady
Henri Honoris
Chandra Wijaya
:
:
:
:
Directors
President Director
Director (Independent)
Director
Director
The members of the Company’s Board of
Commissioners
and
Directors
(key
management) as of December 31, 2014 are as
follows:
Susunan Dewan Komisaris dan Direksi
(manajemen kunci) Perusahaan pada tanggal
31 Desember 2014 adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama (Independen)
Komisaris (Independen)
Komisaris
Direksi
Direktur Utama
Direktur Penjualan dan
Pemasaran
Direktur Operasional
Direktur Keuangan
:
:
:
Achmad Fauzi Hasan
Anthony Chandra
Chao Shern Yuan
:
:
:
Board of Commissioners
President Commissioner (Independent)
Commissioner (Independent)
Commissioner
:
Sungkono Honoris
:
Directors
President Director
:
:
:
Henri Honoris
Julius Willady
Bong Kon Bui (Donny Sutanto)
:
:
:
Sales and Marketing Director
Operational Director
Finance Director
The members of the Company’s
Committee are as follows:
Susunan anggota Komite Audit Perusahaan
adalah sebagai berikut:
Audit
31 Desember/December 31,
2015
Komite Audit
Ketua
Anggota
Anggota
:
:
:
2014
Anthony Chandra
Tirto Nadi
Izudin
:
:
:
Audit Committee
Chairman
Member
Member
Novita
The Company appointed Tina Novita as the
Corporate Secretary.
Pada tanggal 31 Desember 2015 dan 2014,
Perusahaan dan Entitas Anak (secara
bersama-sama disebut sebagai “Kelompok
Usaha”) memiliki masing-masing 312 dan 493
karyawan tetap (tidak diaudit).
As of December 31, 2015 and 2014, the Group
(collectively referred to as the “Group”) have a
total of 312 and 493 permanent employees
(unaudited), respectively.
Perusahaan telah menunjuk Tina
sebagai Sekretaris Perusahaan.
13
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
d.
1.
Dewan Komisaris, Direksi dan Komite Audit
serta Karyawan (lanjutan)
GENERAL (continued)
d.
The Company has internal audit as required by
Regulations No. IX.I.7 and had internal audit
charter as required by Regulations No. IX.I.7.
The head of the Internal Audit unit of the
Company as at December 31, 2015 and 2014,
is Makmuri.
Perusahaan memiliki unit audit internal yang
disyaratkan oleh Peraturan No. IX.I.7 dan telah
memiliki
Piagam
Unit
Audit
Internal
sebagaimana disyaratkan oleh Peraturan
No. IX.I.7.
Ketua
unit
audit
internal
Perusahaan per tanggal 31 Desember 2015
dan 2014 adalah Makmuri.
e.
Penyelesaian
Konsolidasian
Laporan
Keuangan
e.
IKHTISAR
SIGNIFIKAN
a.
KEBIJAKAN
Completion of the Consolidated Financial
Statements
The accompanying consolidated financial
statements were completed and authorized for
issue by the Company’s Directors on
May 16, 2016.
Laporan keuangan konsolidasian ini telah
diselesaikan dan diotorisasi untuk terbit oleh
Direksi
Perusahaan
pada
tanggal
16 Mei 2016.
2.
Board of Commissioners, Directors, Audit
Committee and Employees (continued)
AKUNTANSI
2.
Dasar penyusunan laporan keuangan
konsolidasian dan pernyataan kepatuhan
SUMMARY
POLICIES
a.
OF
SIGNIFICANT
ACCOUNTING
Basis of preparation of the consolidated
financial statements and statement of
compliance
Laporan keuangan konsolidasian telah
disusun sesuai dengan Standar Akuntansi
Keuangan di Indonesia (“SAK”), yang
mencakup Pernyataan Standar Akuntansi
Keuangan (“PSAK”) dan Interpretasi Standar
Akuntansi
Keuangan
(“ISAK”)
yang
dikeluarkan oleh Dewan Standar Akuntansi
Keuangan Ikatan Akuntan Indonesia (“DSAK”)
sertaPeraturan-peraturan
dan
Pedoman
Penyajian dan Pengungkapan Laporan
Keuangan yang diterbitkan oleh Otoritas Jasa
Keuangan Indonesia.
The consolidated financial statements have
been prepared in accordance with Indonesian
Financial Accounting Standards (“SAK”), which
comprise the Statements of Financial
Accounting
Standards
(“PSAK”)
and
Interpretations
of
Financial
Accounitng
Standards (“ISAK”) issued by the Financial
Accounting Standards Board of the Indonesian
Institute of Accountants (“DSAK”) and the
Regulations and the Guidelines on Financial
Statement Presentation and Disclosures
issued by the Indonesian Financial Services
Authority.
Selain laporan arus kas konsolidasian, laporan
keuangan konsolidasian disusun berdasarkan
asas akrual, dengan menggunakan konsep
biaya historis, kecuali untuk beberapa akun
tertentu
yang
disajikan
berdasarkan
pengukuran lain sebagaimana diuraikan dalam
kebijakan akuntansi masing-masing akun
tersebut.
Except for the consolidated statement of cash
flows, the consolidated financial statements
have been prepared on the accrual basis,
using the historical cost basis of accounting,
except for certain accounts which are stated
on the bases described in the related
accounting policies for those accounts.
14
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
a.
b.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
AKUNTANSI
2.
Dasar penyusunan laporan keuangan
konsolidasian dan pernyataan kepatuhan
(lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
Basis of preparation of the consolidated
financial statements and statements of
compliance (continued)
Laporan arus kas konsolidasian disusun
dengan menggunakan metode langsung yang
menyajikan penerimaan dan pengeluaran kas
dan bank yang diklasifikasikan ke dalam
aktivitas operasi, investasi dan pendanaan.
The consolidated statement of cash flows, is
prepared using the direct method, by
presenting cash receipts and disbursements of
cash and banks classified into operating,
investing and financing activities.
Mata uang penyajian yang digunakan dalam
penyusunan laporan keuangan konsolidasian
adalah rupiah yang merupakan mata uang
fungsional Kelompok Usaha.
The presentation currency used in the
consolidated financial statements is the
Indonesian rupiah, which is also the functional
currency of the Group.
Prinsip-prinsip konsolidasian
b. Principles of consolidation
Laporan keuangan konsolidasian meliputi
laporan keuangan Kelompok Usaha seperti
yang disebutkan pada Catatan 1c yang dimiliki
oleh Perusahaan (secara langsung atau tidak
langsung) dengan kepemilikan saham lebih
dari 50%.
The
consolidated
financial
statements
comprise the financial statements of the Group
mentioned in Note 1c, in which the Company
has (directly or indirectly) equity ownership of
more than 50%.
Laporan keuangan (konsolidasian) Entitasentitas Anak disusun untuk periode pelaporan
yang
sama
dengan
Perusahaan,
menggunakan kebijakan akuntansi yang
konsisten.
The (consolidated) financial statements of the
Subsidiaries are prepared for the same
reporting period as the Company, using
consistent accounting policies.
Seluruh saldo akun, transaksi, penghasilan
dan beban antar perusahaan yang signifikan,
dan laba atau rugi hasil transaksi dari intraKelompok Usaha yang belum direalisasi telah
dieliminasi.
All significant intra and inter-group balances,
transactions, income and expenses, and
unrealized profits and losses resulting from
intra-group transactions have been eliminated.
Entitas anak dikonsolidasi secara penuh sejak
tanggal akuisisi, yaitu tanggal Perusahaan
memperoleh pengendalian, sampai dengan
tanggal entitas induk kehilangan pengendalian.
Pengendalian
dianggap
ada
ketika
perusahaan memiliki secara langsung atau
tidak langsung melalui entitas anak, lebih dari
setengah kekuasaan suara suatu entitas.
Subsidiaries are fully consolidated from
the date of acquisitions, being the date on
which the Company obtained control, and
continue to be consolidated until the date such
control ceases. Control is presumed to exist if
the company owns, directly or indirectly
through subsidiaries, more than half of the
voting power of an entity.
Pengendalian didapat ketika Perusahaan
terekspos atau memiliki hal atas imbal hasil
variabel dari keterlibatannya dengan investee
dan
memiliki
kemampuan
untuk
mempengaruhi imbal hasil tersebut melalui
kekuasaannya atas investee.
Control is achieved when the Group exposed,
or has rights, to variable returns from its
involvement with the investee and has the
ability to affect those returns through its power
over the investee.
15
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk
tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
SIGNIFIKAN (lanjutan)
b.
PT MODERN INTERNASIONAL Tbk
and Its Subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
AKUNTANSI
2.
Prinsip-prinsip konsolidasian (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
b. Principles of consolidation (continued)
Secara
spesifik,
Kelompok
Usaha
mengendalikan investee jika dan hanya jika
Kelompok Usaha memiliki memiliki seluruh hal
berikut ini:
Specifically, the Group controls an investee if
and only if the Group has:
-
Kekuasaan atas investee (misal, hak yang
ada memberi kemampuan kini untuk
mengarahkan aktivitas relevan investee);
-
-
Eksposur atau hak atas imbal hasil
v