Modern Internasional Bilingual 31 Des 12 Released
PT Modern Internasional Tbk
dan Entitas Anak/and Subsidiaries
Laporan Keuangan Konsolidasian
beserta Laporan Auditor Independen
31 Desember 2012 dan 2011 dan
1 Januari 2011/31 Desember 2010 dan
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011/
Consolidated Financial Statements
with Independent Auditors’ Report
December 31, 2012 and 2011 and
January 1, 2011/December 31, 2010 and
Years Ended December 31, 2012 and 2011
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN
BESERTA LAPORAN AUDITOR INDEPENDEN
31 DESEMBER 2012 DAN 2011 DAN
1 JANUARI 2011/31 DESEMBER 2010 DAN
TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL
31 DESEMBER 2012 DAN 2011
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
WITH INDEPENDENT AUDITORS’ REPORT
DECEMBER 31, 2012 AND 2011 AND
JANUARY 1, 2011/DECEMBER 31, 2010 AND
YEARS ENDED DECEMBER 31, 2012 AND 2011
Daftar Isi
Table of Contents
Halaman/
Page
Laporan Auditor Independen
Independent Auditors’ Report
Laporan Posisi Keuangan Konsolidasian ………..........
1-4
............ Consolidated Statements of Financial Position
Laporan Laba Rugi Komprehensif Konsolidasian ….…
5
...Consolidated Statements of Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ……….......
6
.....….. Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian ………………….....…
7
..….………… Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian ….…..
8-110
......... Notes to the Consolidated Financial Statements
***************************
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
31 Desember 2012 dan 2011
dan 1 Januari 2011/31 Desember 2010
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
31 Desember
2012/
December 31,
2012
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
December 31, 2012 and 2011
and January 1, 2011/December 31, 2010
(Expressed in Rupiah, unless otherwise stated)
31 Desember
2011/
December 31,
2011
Disajikan
Kembali/
As Restated
(Catatan/Note 40)
1 Januari 2011/
31 Desember 2010/
January 1, 2011/
December 31, 2010
Disajikan
Kembali/
As Restated
(Catatan/Note 40)
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Deposito berjangka
Piutang usaha
Pihak ketiga, setelah
dikurangi penyisihan
penurunan nilai
sebesar Rp4.007.942.133
pada tanggal
31 Desember 2012
(31 Desember 2011:
Rp3.792.096.988;
1 Januari 2011/
31 Desember 2010:
Rp3.286.173.359)
Pihak berelasi, setelah
dikurangi penyisihan
penurunan nilai sebesar
Rp370.035.000 pada
tanggal 31 Desember 2012
(31 Desember 2011:
Rp370.035.000;
1 Januari 2011/
31 Desember 2010:
Rp123.345.000)
Piutang lain-lain, neto
Persediaan, setelah
dikurangi penyisihan
persediaan usang
dan penurunan nilai
sebesar Rp1.821.971.686
pada tanggal
31 Desember 2012
(31 Desember 2011:
Rp685.850.870;
1 Januari 2011/
31 Desember 2010:
Rp410.678.587)
Pajak dibayar di muka
Beban dibayar di muka
Uang muka
Aset tidak lancar yang
dimiliki untuk dijual
Total Aset Lancar
CURRENT ASSETS
2c,2q,2r,4
35,36,37
5,35,36,37
2i,2q,2r,2s,
3,6,15,20,
35,36,37
2d,2i,2r,6,
7,35,36
2i,2r,2s,
5,8,35
273.070.448.763
124.000.000.000
125.841.162.445
74.896.631.053
-
166.316.856.134
17.500.572.952
-
Cash and cash equivalents
Time deposits
136.816.482.433
Trade receivables
Third parties, net of
allowance for impairment
of Rp4,007,942,133
as of December 31, 2012
(December 31, 2011:
Rp3,792,096,988;
January 1, 2011/
December 31, 2010:
Rp3,286,173,359)
Related parties, net of
allowance for impairment
of Rp370,035,000 as of
December 31, 2012
(December 31, 2011:
Rp370,035,000;
January 1, 2011/
December 31, 2010:
Rp123,345,000)
553.739.159
-
123.345.000
61.781.230.310
67.523.459.247
58.121.201.293
Other receivables, net
2e,3,9
15,20
2l,19
2f,10
11
244.082.592.940
40.405.536.650
40.457.530.532
55.495.358.704
177.169.060.108
14.288.890.905
36.982.498.305
102.268.373.716
119.700.683.558
3.243.576.998
33.342.896.849
129.585.724.877
Inventories, net of allowance for
inventory obsolescence and
decline in value of
Rp1,821,971,686 as of
December 31, 2012
(December 31, 2011:
Rp685,850,870;
January 1, 2011/
December 31, 2010:
Rp410,678,587)
Prepaid taxes
Prepaid expenses
Advances
2t,12
20.224.360.734
20.224.360.734
-
Non-current assets
held for sales
985.911.960.237
659.670.130.202
498.434.483.960
Total Current Assets
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian 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 ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 dan 2011
dan 1 Januari 2011/31 Desember 2010
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
31 Desember
2012/
December 31,
2012
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
December 31, 2012 and 2011
and January 1, 2011/December 31, 2010
(Expressed in Rupiah, unless otherwise stated)
31 Desember
2011/
December 31,
2011
Disajikan
Kembali/
As Restated
(Catatan/Note 40)
1 Januari 2011/
31 Desember 2010/
January 1, 2011/
December 31, 2010
Disajikan
Kembali/
As Restated
(Catatan/Note 40)
ASET (lanjutan)
ASET TIDAK LANCAR
Aset pajak tangguhan, neto
Aset tetap, setelah dikurangi
akumulasi penyusutan
sebesar Rp333.136.024.505
pada tanggal 31 Desember 2012
(31 Desember 2011:
Rp293.584.635.221;
1 Januari 2011/
31 Desember 2010:
Rp405.604.317.940)
Uang muka pembelian peralatan
Goodwill, neto
Estimasi tagihan pajak
penghasilan
Sewa dibayar di muka
jangka panjang
Beban tangguhan
hak atas tanah, neto
Beban tangguhan, neto
Beban renovasi bangunan sewa,
setelah dikurangi akumulasi
amortisasi sebesar
Rp23.430.712.502
(2011: Rp7.942.676.680;
2010: Rp2.140.206.051)
Setoran jaminan
Aset lain-lain
Total Aset Tidak Lancar
TOTAL ASET
ASSETS (continued)
NON-CURRENT ASSETS
Deferred tax assets, net
Fixed assets, net of,
accumulated depreciation
Rp333,136,024,505
as of December 31, 2012,
(December 31 2011:
Rp293,584,635,221;
January 1, 2011/
December 31, 2010,
Rp405,604,317,940)
Advances for purchase
of equipments
Goodwill, net
Estimated claims
for tax refund
2l,3,19
20.698.186.847
18.869.408.802
19.626.495.711
2g,3
12,15,20
343.955.609.086
233.935.468.284
186.858.225.229
2b,2h,3,14
21.042.800.982
-
-
1.734.807.645
19
5.600.970.351
5.576.729.727
13.479.528.405
2f,2g,10
96.155.430.721
21.949.645.279
-
2o,12
2p,3,13
60.504.041.469
2.026.100.511
45.488.565.406
1.871.684.960
19.202.926.783
3,10
35,36,37
194.357.918.994
5.470.942.513
648.454.502
56.190.823.326
11.485.340.595
804.215.621
22.718.940.835
4.168.949.260
10.644.829.961
Prepaid long-term rent
Deferred landrights
acquisition cost, net
Deferred charges, net
Renovation cost of
rented buildings, net of,
accumulated amortization
Rp23,430,712,502
(2011: Rp7,942,676,680;
2010: Rp2,140,206,051)
Security deposits
Other assets
748.434.355.465
396.326.297.551
280.306.388.789
Total Non-Current Assets
1.734.346.315.702
1.055.996.427.753
778.740.872.749
TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian 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 ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 dan 2011
dan 1 Januari 2011/31 Desember 2010
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
31 Desember
2012/
December 31,
2012
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
December 31, 2012 and 2011
and January 1, 2011/December 31, 2010
(Expressed in Rupiah, unless otherwise stated)
31 Desember
2011/
December 31,
2011
Disajikan
Kembali/
As Restated
(Catatan/Note 40)
1 Januari 2011/
31 Desember 2010/
January 1, 2011/
December 31, 2010
Disajikan
Kembali/
As Restated
(Catatan/Note 40)
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK
CURRENT LIABILITIES
2r,15
35,36,37
2q,16,35,36
37
2d,7
2r,17,35,36
Pinjaman bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Biaya masih harus dibayar
Liabilitas imbalan kerja
jangka pendek
Utang pajak
Utang lain-lain
Utang pihak berelasi
Utang jangka panjang jatuh
tempo dalam satu tahun
Pinjaman bank
18
2l,19
12,24,35,36
7,35,36
2i,2r,2q,
35,36
20,37
Sewa pembiayaan
Pembiayaan konsumen
2g,12
2g,12
Total Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Liabilitas pajak tangguhan, neto
Liabilitas imbalan kerja
Utang jangka panjang, setelah
dikurangi bagian jatuh tempo
dalam satu tahun
Pinjaman bank
2l,19
2m,3,25
155.109.099.217
136.215.106.160
134.302.487.543
132.461.481.682
1.101.416.415
6.354.891.916
98.641.810.250
623.292.985
5.277.305.150
76.729.596.772
720.549.005
6.316.126.284
4.037.528.154
30.356.563.001
23.474.467.315
1.000.000.000
3.783.044.758
42.742.802.106
12.308.239.305
-
1.332.716.758
18.016.800.563
22.828.647.319
-
61.879.150.322
66.782.942.242
11.656.602.665
9.200.572.900
3.148.039.988
4.836.728.269
5.372.672.369
1.503.677.086
7.725.940.140
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 loan
Obligations under finance
lease
Consumer finance
428.123.210.910
376.583.943.594
281.133.144.135
Total Current Liabilities
330.063.414
21.373.253.000
1.292.555.329
17.224.901.000
200.361.153
17.730.387.000
NON-CURRENT LIABILITIES
Deferred tax liabilities, net
Employee benefits liabilities
2i,2r,2q,
35,36
20,37
285.749.893.709
229.609.408.432
104.376.088.709
2g,12
2g,12
10.676.010.814
1.203.391.811
5.557.752.893
3.206.791.450
2.241.922.438
4.570.024.965
Long-term debts, net of current
maturities
Bank loan
Obligations under finance
lease
Consumer finance
Total Liabilitas Jangka Panjang
319.332.612.748
256.891.409.104
129.118.784.265
Total Non-Current Liabilities
TOTAL LIABILITAS
747.455.823.658
633.475.352.698
410.251.928.400
TOTAL LIABILITIES
Sewa pembiayaan
Pembiayaan konsumen
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian 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 ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 dan 2011
dan 1 Januari 2011/31 Desember 2010
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
31 Desember
2012/
December 31,
2012
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
December 31, 2012 and 2011
and January 1, 2011/December 31, 2010
(Expressed in Rupiah, unless otherwise stated)
31 Desember
2011/
December 31,
2011
Disajikan
Kembali/
As Restated
(Catatan/Note 39)
1 Januari 2011/
31 Desember 2010/
January 1, 2011/
December 31, 2010
Disajikan
Kembali/
As Restated
(Catatan/Note 39)
LIABILITAS DAN EKUITAS
(lanjutan)
LIABILITIES AND EQUITY
(continued)
EKUITAS
Ekuitas yang dapat
diatribusikan kepada pemilik
entitas induk
Modal saham - nilai nominal
Rp100 per saham tahun 2012
dan Rp500 per saham
tahun 2011 dan 2010
Modal dasar – 12.000.000.000
saham tahun 2012 dan
1.200.000.000 saham
tahun 2011 dan 2010
Modal ditempatkan dan disetor
penuh – 4.158.816.363 saham
tahun 2012 dan 639.817.902
saham tahun 2011 dan 2010
Tambahan modal disetor, neto
Saldo laba
Ditentukan untuk cadangan
umum
Belum ditentukan
penggunaannya
Total Ekuitas Yang Dapat
Diatribusikan Kepada
Pemilik Entitas Induk
Kepentingan Non Pengendali
TOTAL EKUITAS
TOTAL LIABILITAS
DAN EKUITAS
EQUITY
1b,22
1b,23
21
415.881.636.300
429.329.387.229
319.908.951.000
10.260.385.000
319.908.951.000
10.260.385.000
5.000.000.000
5.000.000.000
5.000.000.000
Equity attributable to
owners of the
parent entity
Share capital - Rp100 par value
per share in 2012 and
Rp500 par value per share
in 2011 and 2010
Authorized - 12,000,000,000
shares in 2012 and
1,200,000,000 shares
in 2011 and 2010
Issued and fully paid 4,158,816,363 shares
in 2012 and 639,817,902
shares in 2011 and 2010
Additional paid-in capital, net
Retained earnings
Appropriated for general
reserve
132.818.646.137
83.569.209.925
33.319.607.448
Unappropriated
983.029.669.666
3.860.822.378
418.738.545.925
3.782.529.130
368.488.943.448
901
Total Equity Attributable to
Owners of the Parent Entity
Non Controlling Interests
986.890.492.044
422.521.075.055
368.488.944.349
TOTAL EQUITY
1.734.346.315.702
1.055.996.427.753
778.740.872.749
TOTAL LIABILITIES
AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
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 ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PENJUALAN
BEBAN POKOK
PENJUALAN
LABA BRUTO
Beban penjualan
Beban umum dan administrasi
2012
Catatan/
Notes
1.009.310.267.345
2d,2k,2s,
7,26,33
896.933.008.515
2k,7,27,33
(608.910.352.293)
COST OF SALES
288.022.656.222
GROSS PROFIT
(639.077.589.119)
(237.095.344.810)
(44.048.307.020)
33.804.340.701
Beban operasi lain
(1.294.231.809)
LABA OPERASI
121.599.135.288
Pendapatan keuangan
Beban keuangan
2.809.684.455
(57.383.961.631)
BEBAN PAJAK, NETO
LABA TAHUN BERJALAN
PENDAPATAN KOMPREHENSIF
LAIN
TOTAL LABA KOMPREHENSIF
TAHUN BERJALAN
2k,2s,28,33
2k,2s,28
33,34
1c,2k,2s
2t, 29,33
2k,2s,19
30,33
(159.161.785.974)
(59.435.025.400)
38.336.884.970
(5.479.626.916)
102.283.102.902
2s,31,33
2s,32,33
767.137.809
(33.033.393.510)
2l,19,33
(13.301.088.461)
67.024.858.112
(11.298.949.632)
70.016.847.201
SALES
Selling expenses
General and administrative
expenses
Other operating income
Other operating expenses
INCOME FROM OPERATIONS
Finance income
Finance expense
INCOME BEFORE TAX EXPENSE
TAX EXPENSE, NET
55.725.908.480
56.715.758.740
INCOME FOR THE YEAR
-
-
OTHER COMPREHENSIVE
INCOME
55.725.908.480
56.715.758.740
TOTAL COMPREHENSIVE
INCOME FOR THE YEAR
56.647.781.496
67.977.244
Income for the year/
Total comprehensive income for
the year attributable to:
Owners of the parent entity
Non-controlling interest
56.715.758.740
TOTAL
18
BASIC EARNINGS PER SHARE
FROM INCOME FOR THE YEAR
ATTRIBUTABLE TO THE EQUITY
HOLDERS OF THE PARENT ENTITY
Laba tahun berjalan/
Total laba komprehensif
tahun berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
55.647.615.232
78.293.248
TOTAL
55.725.908.480
LABA TAHUN BERJALAN
PER SAHAM DASAR
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS INDUK
2011
370.232.678.226
Pendapatan operasi lain
LABA SEBELUM BEBAN
PAJAK
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
16
21
2n,38
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
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 ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Parent Entity
Catatan/
Notes
Saldo tanggal 31 Desember 2010
Setoran modal dari kepentingan
non-pengendali
21
24
Saldo tanggal 31 Desember 2011
Saldo Laba)/
Retained Earnings
Ditentukan
Untuk Cadangan
Umum/
Belum Ditentukan
Appropriated for
Penggunaannya/
General Reserve
Unappropriated
Tambahan Modal
Disetor Neto/
Net Additional
Paid-in
Capital
319.908.951.000
Total laba komprehensif tahun berjalan 2011
Pembagian dividen
Modal
Ditempatkan
dan Disetor
Penuh/
Share Capital
Issued and
Fully Paid
10.260.385.000
5.000.000.000
33.319.607.448
Total Ekuitas
Yang Dapat
Diatribusikan
Kepada Pemilik
Entitas Induk/
Total Equity
Attributable to
Owners of the
Parent Entity
Kepentingan
Non-pengendali/
Non-controlling
Interests
368.488.943.448
Total Ekuitas/
Total Equity
901
368.488.944.349
Balance as of December 31, 2010
-
-
-
-
-
3.714.550.985
3.714.550.985
Capital contribution from non-controlling
interest
-
-
-
56.647.781.496
56.647.781.496
67.977.244
56.715.758.740
Total comprehensive income for the year 2011
-
-
-
319.908.951.000
10.260.385.000
5.000.000.000
83.569.209.925
(6.398.179.019)
418.738.545.925
(6.398.179.019)
3.782.529.130
-
422.521.075.055
(6.398.179.019)
Balance as of December 31, 2011
431.877.083.850
-
-
527.849.769.150
-
527.849.769.150
Issuance of new shares
(12.808.081.621)
-
-
(12.808.081.621)
-
(12.808.081.621)
Shares issuance cost
-
(6.398.179.020)
Distribution of dividends
Distribution of dividends
Penerbitan saham baru
22
95.972.685.300
Biaya emisi saham
23
-
Pembagian dividen
24
-
-
-
(6.398.179.020)
(6.398.179.020)
-
-
-
55.647.615.232
55.647.615.232
78.293.248
55.725.908.480
Total comprehensive income for the year 2012
415.881.636.300
429.329.387.229
5.000.000.000
132.818.646.137
983.029.669.666
3.860.822.378
986.890.492.044
Balance as of December 31, 2012
Total laba komprehensif tahun berjalan 2012
Saldo tanggal 31 Desember 2012
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
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 ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2012
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan dari pelanggan
Pembayaran untuk/kepada:
Pemasok
Beban operasi
Gaji, upah dan kesejahteraan
karyawan
Kas digunakan untuk operasi
Penerimaan dari:
Sewa
Bunga
Pajak
Pembayaran untuk:
Bunga
Pajak
Lain-lain
Kas Neto Digunakan untuk
Aktivitas Operasi
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes
1.049.322.221.875
2011
867.555.979.814
CASH FLOWS FROM
OPERATING ACTIVITIES
Receipts from customers
Payments for/to:
Suppliers
Operating expenses
Salaries, wages and
employees’ benefits
(640.038.823.820)
(210.254.964.182)
(622.423.076.222)
(154.697.144.503)
(98.306.982.401)
(76.991.953.419)
100.721.451.472
13.443.805.670
25.296.712.610
1.853.498.153
-
10.589.934.851
445.424.434
7.960.691.792
(63.487.957.340)
(16.493.149.431)
(203.305.241)
(44.275.317.168)
(7.202.263.423)
(3.771.196.583)
Cash used for operations
Cash receipts from:
Rental
Interest
Taxes
Cash payments for:
Interest
Taxes
Others
47.687.250.223
(22.808.920.427)
Net Cash Used in
Operating Activities
ARUS KAS DARI AKTIVITAS
INVESTASI
CASH FLOWS FROM
INVESTING ACTIVITIES
Hasil penjualan aset tetap
Perolehan aset tetap
Penambahan deposito berjangka
Pembayaran uang muka
pembelian peralatan
Penambahan beban renovasi
bangunan sewa
3.908.028.810
(131.204.661.399)
(124.000.000.000)
12
12
5
38.594.430.126
(92.982.009.244)
-
(138.167.095.668)
(33.471.882.491)
Proceeds from sale of fixed assets
Acquisitions of fixed assets
Additional time deposits
Payments of advance for purchse
of equipment
Additions of renovation cost
of rented buildings
Kas Neto Digunakan untuk
Aktivitas Investasi
(410.506.529.232)
(87.859.461.609)
Net Cash Used in
Investing Activities
(21.042.800.975)
ARUS KAS DARI AKTIVITAS
PENDANAAN
Perolehan pinjaman bank
jangka pendek dan jangka panjang 426.254.435.624
Pembayaran pinjaman bank jangka
pendek dan jangka panjang
(359.484.043.795)
Pembayaran dividen
(3.380.352.143)
Pembayaran utang sewa pembiayaan
Pembayaran utang pembiayaan
konsumen
Penerimaan dari penerbitan
saham baru
Pembayaran biaya emisi saham
Perolehan utang pihak berelasi
527.849.769.150
(12.808.081.621)
1.000.000.000
Kas Neto Diperoleh dari
Aktivitas Pendanaan
350.947.517.799
24
(168.674.939.882)
(3.017.826.876)
(14.093.885.154)
(3.010.036.842)
(5.982.872.442)
(8.190.783.986)
22,23
23
7
CASH FLOWS FROM
FINANCING ACTIVITIES
Proceeds from short-term
and long-term bank loans
Payments of short-term
and long-term bank loans
Payments of dividends
Payments of obligations under
finance lease
Payments of consumer
finance payable
-
Proceeds from right issue
Payments of share issuance cost
Proceeds from due to a related party
559.354.969.619
168.053.930.213
Net Cash Provided by
Financing Activities
KENAIKAN NETO
KAS DAN SETARA KAS
196.535.690.610
57.385.548.177
NET INCREASE IN
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS
AWAL TAHUN
74.896.631.053
17.500.572.952
CASH AND CASH EQUIVALENTS
AT BEGINNING OF YEAR
1.638.127.100
10.509.924
Effect of foreign exchange rate
changes
74.896.631.053
CASH AND CASH EQUIVALENTS
AT END OF YEAR
Dampak perubahan selisih kurs
KAS DAN SETARA KAS
AKHIR TAHUN
273.070.448.763
4
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
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 ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(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 FX.
Budi Santoso Isbandi, S.H., No. 54 tanggal
14 Desember 2012 terkait dengan peningkatan
modal ditempatkan dan disetor Perusahaan
yang merupakan hasil
dari pelaksanaan
Penawaran Umum Terbatas II (PUT II). Akta ini
telah disahkan oleh Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia dalam Surat
Keputusan No. AHU-AH.01.10-15821 tanggal
26 April 2013.
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 covered by Notarial
Deed No. 54 dated December 14, 2012 of FX.
Budi Santoso Isbandi, S.H., regarding the
increase of the Company’s issued and paid-up
capital as a result of the implementation of the
Limited Public Offering II (PUT II). The Notarial
Deed was approved by the Ministry of Laws
and Human Rights of the Republic of
Indonesia
in
its
Decision
Letter
No. AHU-AH.01.10-15821 dated April 26,
2013.
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 dan cabang-cabangnya
berlokasi
di
Balikpapan,
Bandung,
Banjarmasin, Batam, Denpasar, Lampung,
Makassar,
Manado,
Medan,
Padang,
Palembang, Pekanbaru, Pontianak, Semarang
dan Surabaya.
The Company is domiciled at Jalan Matraman
Raya No. 12, Jakarta and its branches are
located in Balikpapan, Bandung, Banjarmasin,
Batam, Denpasar, Lampung, Makassar,
Manado,
Medan,
Padang,
Palembang,
Pekanbaru,
Pontianak,
Semarang
and
Surabaya.
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 22).
The Company has no Parent Entity and
Ultimate Parent Entity due to there is no entity
which has significant control on the Company
(Note 22).
8
its
commercial
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(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 (nilai penuh) 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 of Rp1,000 (full amount) 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 for
the effective date of registration statement for
the Limited Public Offering (rights issue) which
offered to the old shareholders new shares
totaling 8,853,980 shares with a par value of
Rp1,000 per share wherein an ownership of
five (5) old shares was entitled to the purchase
of one (1) new share at the price of 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 (satu) saham baru dengan harga
Rp550 per saham.
On October 18, 2012, the Company received a
letter
from
BAPEPAM-LK
No. S-12241/NL/2012 for the effective date of
the registration statement for the Limited
Public Offering (right issue) which offered to
the old shareholders new shares totaling
959,726,853 shares with a par value of Rp100
per share wherein an ownership of one
hundred (100) old shares was entitled to the
purchase of thirty (30) new shares at the price
of Rp550 per share.
Tindakan Perusahaan yang mempengaruhi
modal saham ditempatkan dan disetor penuh
sejak tanggal penawaran umum perdana
sampai dengan tanggal 31 Desember 2012
adalah sebagai berikut:
The Company’s corporate actions affecting
issued and fully paid share capital from the
date of its initial public offering up to
December 31, 2012, are as follows:
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.
Jumlah Saham
Ditempatkan Dan
Disetor Penuh/
Number of
Shares Issued
And Fully Paid
Nilai Nominal
per Saham/
Par Value
per Share
4.500.000
1.000
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
Penambahan modal tanpa hak memesan efek
terlebih dahulu sejumlah 380.000 saham./
Issuing new shares without preemptive rights of
380,000 shares.
9
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(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.
Jumlah Saham
Ditempatkan Dan
Disetor Penuh/
Number of
Shares Issued
And Fully Paid
Tindakan Perusahaan/
Nature of Corporate Actions
Tanggal/Date
18 Agustus 1992
August 18, 1992
Penawaran umum terbatas 8.853.980 saham./
Limited public offering 8,853,980 shares.
30 Maret 1994
Saham bonus: 3 saham bonus untuk setiap kepemilikan
2 saham./
Bonus shares: 3 bonus shares for ownership of 2 shares.
March 30, 1994
22 September 1997
September 22, 1997
18 Desember 2006
December 18, 2006
30 Mei 2012
May 30, 2012
18 Oktober 2012
October 18, 2012
Public offerings and corporate actions
affecting issued and fully paid share capital
(continued)
Perubahan nominal saham dari Rp1.000 per
saham menjadi Rp500 per saham (pemecahan saham)./
Change of par value from Rp1,000/share into
Rp500/share (stock split).
Penambahan modal tanpa hak memesan efek
terlebih dahulu sejumlah 373.048.002 saham./
Issuing new shares without preemptive rights of
373,048,002 shares.
Perubahan nominal saham dari Rp500 per saham menjadi
Rp100 per saham (pemecahan saham)./
Change of par value from Rp500/share into Rp100/share
(stock split).
Penawaran umum terbatas dengan hak memesan efek
terlebih dahulu sejumlah 959.726.853 saham
Limited Public Offering (rights issue) 959,726,853 shares.
Seluruh saham Perusahaan tercatat di Bursa
Efek Indonesia.
c.
1.000
133.384.950
1.000
266.769.900
500
639.817.902
500
3.199.089.510
100
4.158.816.363
100
c. The Company’s and Subsidiaries’ Structure
Persentase kepemilikan Perusahaan, baik
secara langsung maupun tidak langsung, dan
total aset Entitas Anak adalah sebagai berikut:
Lokasi/
Domicile
53.353.980
All of the Company’s shares are listed on the
Indonesia Stock Exchange.
Struktur Perusahaan dan Entitas Anak
Entitas Anak/
Subsidiaries
Nilai Nominal
per Saham/
Par Value
per Share
The percentage of ownership of the Company,
either directly or indirectly, and total assets of
the Subsidiaries are as follows:
Kegiatan Pokok/
Principal Activities
Tahun
Mulai
Operasi
Komersial/
Year of
Commercial
Operations
Persentase
Pemilikan/
Percentage
of Ownership
Total Aset/Total Assets
2012
2011
111.595.267.257
95.636.332.536
Kepemilikan langsung/
Direct ownership:
PT Modern Photo
Industry dan Entitas
Anak/
PT Modern Photo
Industry and a Subsidiary
Jakarta/
Jakarta
Perusahaan investasi, industri
pengolahan dan perdagangan
barang fotografi/
Investment company, processing
industry and trading of
photography product
10
1990
99,99
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
c.
1.
Struktur Perusahaan dan Entitas Anak
(lanjutan)
GENERAL (continued)
c. The Company’s and Subsidiaries’ Structure
(continued)
Tahun
Mulai
Operasi
Komersial/
Year of
Commercial
Operations
Entitas Anak/
Subsidiaries
Lokasi/
Domicile
Kegiatan Pokok/
Principal Activities
PT Modern
Putraindonesia (MPrI)
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
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.
PT Swadaya Mitra
Serasi (SMS)
Jakarta/
Jakarta
Kepemilikan tidak langsung
melalui MPI/Indirect
ownership through MPI:
PT Fresh Food
Indonesia (FFI) 1)
Jakarta/
Jakarta
1)
Persentase
Pemilikan/
Percentage
of Ownership
Total Aset/Total Assets
2012
2011
99,99
806.398.672.775
484.092.869.079
1990
99,99
84.050.830.040
36.176.948.450
Sewa dan beli/
Hire and purchase
2010
99,83
8.991.087.986
9.922.096.405
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
26.840.363.844
18.768.106.894
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 store.
Berdasarkan Rapat Umum Pemegang Saham
tanggal 2 Desember 2010, yang telah
diaktakan oleh Notaris M. Kamal Mochtar,
S.H., dengan akta No. 10 tanggal 3 Januari
2011,
Perusahaan
menyetujui
untuk
mengambil alih 5.990.000 saham PT Swadaya
Mitra Serasi
(SMS) dari PT Cahyagold
Prasetya Finance, pihak ketiga, dengan harga
pembelian sebesar Rp6.826.655.998. Selisih
antara harga perolehan dengan nilai wajar
aset dan liabilitas SMS dicatat sebagai
“Keuntungan dari Pembelian dengan Diskon”
sebesar Rp1.889.384.366 yang disajikan
dalam “Pendapatan Operasi Lain” pada
laporan laba rugi komprehensif konsolidasian
tahun 2011.
Based on the decision of the General Meeting
of the Shareholders dated December 2, 2010,
which was covered in the Notarial Deed
No. 10 of M. Kamal Mochtar, S.H., dated
January 3, 2011, the Company agreed to
acquire
5,990,000
shares
of
PT Swadaya Mitra Serasi (SMS) from
PT Cahyagold Prasetya Finance, a third party,
at
a
purchase
price
amounting
to
Rp6,826,655,998.The difference between the
acquisition cost and the fair value of the net
assets and liabilities of SMS is recorded under
“Gain on Bargain Purchase” amounting to
Rp1,889,384,366 which was presented in the
“Other
Operating
Income”
in
2011
consolidated statements of comprehensive
income.
11
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
d.
1.
Dewan Komisaris, Direksi dan Komite Audit
serta Karyawan
GENERAL (continued)
d.
Susunan Dewan Komisaris dan Direksi
(manajemen kunci) Perusahaan pada tanggal
31 Desember 2012 adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama (Independen)
Komisaris (Independen)
Komisaris
Direksi
Direktur Utama
Direktur Penjualan dan
Pemasaran
Direktur Operasional
Direktur Keuangan
The members of the Company’s Board of
Commissioners
and
Directors
(key
management) as of December 31, 2012 is as
follows:
:
:
:
Achmad Fauzi Hasan
Anthony Chandra
Chao Shern Yuan
:
:
:
Board of Commissioners
President Commissioner (Independent)
Commissioner (Independent)
Commissioner
:
Sungkono Honoris
:
Directors
President Director
:
:
:
Henri Honoris
Lim Djwe Khian
Bong Kon Bui (Donny Sutanto)
:
:
:
Sales and Marketing Director
Operational Director
Finance Director
Susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 31 Desember 2011
adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama (Independen)
Komisaris
Komisaris
Direksi
Direktur Utama
Direktur Penjualan dan
Pemasaran
Direktur Operasional
Direktur Keuangan
The members of the Company’s Board of
Commissioners
and
Directors
as
of
December 31, 2011 are as follows:
:
:
:
Achmad Fauzi Hasan
Cuncun Mulyadi Wijaya Wibowo
Chao Shern Yuan
:
:
:
Board of Commissioners
President Commissioner (Independent)
Commissioner
Commissioner
:
Sungkono Honoris
:
Directors
President Director
:
:
:
Henri Honoris
Lim Djwe Khian
Bong Kon Bui (Donny Sutanto)
:
:
:
Sales and Marketing Director
Operational Director
Finance Director
Susunan anggota Komite Audit Perusahaan
pada tanggal 31 Desember 2012 dan 2011
adalah sebagai berikut:
Komite Audit
Ketua
Anggota
Anggota
Board of Commissioners, Directors, Audit
Committee and Employees
:
:
:
The members of the Company’s Audit
Committee as of December 31, 2012 and 2011
is as follows:
Achmad Fauzi Hasan
Eka Darmawan
Izudin
Perusahaan telah menunjuk Bong Kon Bui
(Donny
Sutanto)
sebagai
Sekretaris
Perusahaan.
:
:
:
Audit Committee
Chairman
Member
Member
The Company has appointed Bong Kon Bui
(Donny Sutanto) as Corporate Secretary.
12
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
d.
e.
1.
Dewan Komisaris, Direksi dan Komite Audit
serta Karyawan (lanjutan)
GENERAL (continued)
d.
Pada tanggal 31 Desember 2012 dan 2011,
Perusahaan dan Entitas Anak (secara
bersama-sama disebut sebagai “Grup”)
memiliki masing-masing 645 dan 751
karyawan tetap (tidak diaudit).
As of December 31, 2012 and 2011, the
Company and its Subsidiaries (collectively
referred to as the “Group”) have a total of 645
and 751 permanent employees (unaudited),
respectively.
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 2012
dan 2011 adalah Tirtonadi.
The Company had 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, 2012 and
2011 is Tirtonadi.
Penyelesaian
Konsolidasian
Laporan
Keuangan
e.
Laporan keuangan konsolidasian ini telah
diselesaikan dan diotorisasi untuk terbit oleh
Direksi
Perusahaan
pada
tanggal
19 April 2013.
2.
Completion of the Consolidated Financial
Statements
The accompanying consolidated financial
statements were completed and authorized for
issue by the Company’s Directors on
April 19, 2013.
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
a.
Board of Commissioners, Directors, Audit
Committee and Employees (continued)
2.
Dasar penyusunan laporan keuangan
konsolidasian dan pernyataan kepatuhan
SUMMARY
POLICIES
a.
OF
SIGNIFICANT
ACCOUNTING
Basis of preparation of the consolidated
financial statements and statements of
compliance
Laporan
keuangan
konsolidasian
telah
disusun dan disajikan sesuai dengan Standar
Akuntansi Keuangan di Indonesia (“SAK”),
yang mencakup Pernyataan dan Interpretasi
yang dikeluarkan oleh Dewan Standar
Akuntansi
Keuangan
Ikatan
Akuntan
Indonesia.
The consolidated financial statements have
been prepared and presented in accordance
with
Indonesian
Financial
Accounting
Standards (“SAK”), which comprise the
Statements and Interpretations issued by the
Board of Financial Accounting Standards of
the Indonesian Institute of Accountants.
Laporan keuangan konsolidasian juga disusun
sesuai dengan peraturan Badan Pengawas
Pasar Modal dan Lembaga Keuangan
(Bapepam dan LK) No.VIII.G.7 tentang
“Penyajian dan Pengungkapan Laporan
Keuangan Emiten atau Perusahaan Publik”
yang terlampir dalam Lampiran Keputusan
Ketua Bapepam dan LK No. KEP-347/BL/2012
tanggal 25 Juni 2012.
The consolidated financial statements have
been prepared in accordance with Indonesian
Capital Market and Financial Institution
Supervisory Agency (Bapepam and LK)
Regulation No.VIII.G.7 regarding “Financial
Statements Presentations and Disclosures for
Issuers or Public Companies” included in the
Appendix of the Decision of the Chairman of
Bapepam and LK No. KEP-347/BL/2012 dated
June 25, 2012.
13
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
a.
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)
Kebijakan akuntansi yang diterapkan dalam
penyusunan laporan keuangan konsolidasian
adalah selaras dengan kebijakan akuntansi
yang diterapkan dalam penyusunan laporan
keuangan
konsolidasian
Grup
untuk
tahun
yang
berakhir
pada
tanggal
31 Desember 2011 dan 1 Januari 2011/
31 Desember 2010, kecuali untuk penerapan
beberapa SAK yang telah direvisi efektif sejak
tanggal 1 Januari 2012 sebagaimana
dijelaskan dalam Catatan ini.
The accounting policies adopted in the
preparation of the consolidated financial
statements are consistent with those adopted
in the preparation of the Group’s consolidated
financial statements for the years ended
December 31, 2011 and January 1, 2011/
December 31, 2010, except for the adoption of
several amended SAKs effective January 1,
2012, as disclosed in this Note.
Dasar pengukuran laporan keuangan ini
adalah konsep akrual, kecuali untuk laporan
arus kas konsolidasian, dan konsep biaya
perolehan, kecuali untuk akun-akun tertentu
seperti yang dinyatakan dalam masing-masing
catatan atas laporan keuangan konsolidasian.
The basis of measurement in the preparation
of financial statements is accrual basis, except
for the consolidated statements of cash flows,
and the historical cost basis of accounting,
except for certain accounts as stated in the
relevant notes to the consolidated financial
statements.
Laporan arus kas konsolidasian disusun
dengan menggunakan metode langsung yang
menyajikan penerimaan dan pengeluaran kas
dan setara kas yang diklasifikasikan ke dalam
aktivitas operasi, investasi dan pendanaan.
The consolidated statements of cash flows,
are prepared using the direct method, by
presenting cash receipts and disbursements of
cash and cash equivalents classified into
operating, investing and financing activities.
Mata uang penyajian yang digunakan dalam
penyusunan laporan keuangan konsolidasian
ini adalah Rupiah yang merupakan mata uang
fungsional Grup.
The presentation currency used in the
preparation of the consolidated financial
statements is the Indonesian Rupiah, which is
the functional currency of the Group.
14
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
b.
2.
Prinsip-prinsip konsolidasian
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
b. Principles of consolidation
Laporan keuangan konsolidasian meliputi
laporan keuangan Perusahaan dan Entitasentitas Anak 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
Company and its Subsidiaries mentioned in
Note 1c, in which the Company maintains
(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 intragrup 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-entitas Anak dikonsolidasi secara
penuh sejak tanggal akuisisi, yaitu tanggal
Grup memperoleh pengendalian, sampai
dengan tanggal pada saat entitas induk
kehilangan
pengendalian.
Pengendalian
dianggap ada ketika Perusahaan memiliki,
secara langsung atau tidak langsung melalui
Entitas-entitas Anak, lebih dari setengah hak
suara entitas.
Subsidiaries are fully consolidated from the
date of acquisitions, being the date on which
the Group obtained control, and continue to be
consolidated until the date when such con
dan Entitas Anak/and Subsidiaries
Laporan Keuangan Konsolidasian
beserta Laporan Auditor Independen
31 Desember 2012 dan 2011 dan
1 Januari 2011/31 Desember 2010 dan
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011/
Consolidated Financial Statements
with Independent Auditors’ Report
December 31, 2012 and 2011 and
January 1, 2011/December 31, 2010 and
Years Ended December 31, 2012 and 2011
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN
BESERTA LAPORAN AUDITOR INDEPENDEN
31 DESEMBER 2012 DAN 2011 DAN
1 JANUARI 2011/31 DESEMBER 2010 DAN
TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL
31 DESEMBER 2012 DAN 2011
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
WITH INDEPENDENT AUDITORS’ REPORT
DECEMBER 31, 2012 AND 2011 AND
JANUARY 1, 2011/DECEMBER 31, 2010 AND
YEARS ENDED DECEMBER 31, 2012 AND 2011
Daftar Isi
Table of Contents
Halaman/
Page
Laporan Auditor Independen
Independent Auditors’ Report
Laporan Posisi Keuangan Konsolidasian ………..........
1-4
............ Consolidated Statements of Financial Position
Laporan Laba Rugi Komprehensif Konsolidasian ….…
5
...Consolidated Statements of Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ……….......
6
.....….. Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian ………………….....…
7
..….………… Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian ….…..
8-110
......... Notes to the Consolidated Financial Statements
***************************
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
31 Desember 2012 dan 2011
dan 1 Januari 2011/31 Desember 2010
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
31 Desember
2012/
December 31,
2012
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
December 31, 2012 and 2011
and January 1, 2011/December 31, 2010
(Expressed in Rupiah, unless otherwise stated)
31 Desember
2011/
December 31,
2011
Disajikan
Kembali/
As Restated
(Catatan/Note 40)
1 Januari 2011/
31 Desember 2010/
January 1, 2011/
December 31, 2010
Disajikan
Kembali/
As Restated
(Catatan/Note 40)
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Deposito berjangka
Piutang usaha
Pihak ketiga, setelah
dikurangi penyisihan
penurunan nilai
sebesar Rp4.007.942.133
pada tanggal
31 Desember 2012
(31 Desember 2011:
Rp3.792.096.988;
1 Januari 2011/
31 Desember 2010:
Rp3.286.173.359)
Pihak berelasi, setelah
dikurangi penyisihan
penurunan nilai sebesar
Rp370.035.000 pada
tanggal 31 Desember 2012
(31 Desember 2011:
Rp370.035.000;
1 Januari 2011/
31 Desember 2010:
Rp123.345.000)
Piutang lain-lain, neto
Persediaan, setelah
dikurangi penyisihan
persediaan usang
dan penurunan nilai
sebesar Rp1.821.971.686
pada tanggal
31 Desember 2012
(31 Desember 2011:
Rp685.850.870;
1 Januari 2011/
31 Desember 2010:
Rp410.678.587)
Pajak dibayar di muka
Beban dibayar di muka
Uang muka
Aset tidak lancar yang
dimiliki untuk dijual
Total Aset Lancar
CURRENT ASSETS
2c,2q,2r,4
35,36,37
5,35,36,37
2i,2q,2r,2s,
3,6,15,20,
35,36,37
2d,2i,2r,6,
7,35,36
2i,2r,2s,
5,8,35
273.070.448.763
124.000.000.000
125.841.162.445
74.896.631.053
-
166.316.856.134
17.500.572.952
-
Cash and cash equivalents
Time deposits
136.816.482.433
Trade receivables
Third parties, net of
allowance for impairment
of Rp4,007,942,133
as of December 31, 2012
(December 31, 2011:
Rp3,792,096,988;
January 1, 2011/
December 31, 2010:
Rp3,286,173,359)
Related parties, net of
allowance for impairment
of Rp370,035,000 as of
December 31, 2012
(December 31, 2011:
Rp370,035,000;
January 1, 2011/
December 31, 2010:
Rp123,345,000)
553.739.159
-
123.345.000
61.781.230.310
67.523.459.247
58.121.201.293
Other receivables, net
2e,3,9
15,20
2l,19
2f,10
11
244.082.592.940
40.405.536.650
40.457.530.532
55.495.358.704
177.169.060.108
14.288.890.905
36.982.498.305
102.268.373.716
119.700.683.558
3.243.576.998
33.342.896.849
129.585.724.877
Inventories, net of allowance for
inventory obsolescence and
decline in value of
Rp1,821,971,686 as of
December 31, 2012
(December 31, 2011:
Rp685,850,870;
January 1, 2011/
December 31, 2010:
Rp410,678,587)
Prepaid taxes
Prepaid expenses
Advances
2t,12
20.224.360.734
20.224.360.734
-
Non-current assets
held for sales
985.911.960.237
659.670.130.202
498.434.483.960
Total Current Assets
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian 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 ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 dan 2011
dan 1 Januari 2011/31 Desember 2010
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
31 Desember
2012/
December 31,
2012
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
December 31, 2012 and 2011
and January 1, 2011/December 31, 2010
(Expressed in Rupiah, unless otherwise stated)
31 Desember
2011/
December 31,
2011
Disajikan
Kembali/
As Restated
(Catatan/Note 40)
1 Januari 2011/
31 Desember 2010/
January 1, 2011/
December 31, 2010
Disajikan
Kembali/
As Restated
(Catatan/Note 40)
ASET (lanjutan)
ASET TIDAK LANCAR
Aset pajak tangguhan, neto
Aset tetap, setelah dikurangi
akumulasi penyusutan
sebesar Rp333.136.024.505
pada tanggal 31 Desember 2012
(31 Desember 2011:
Rp293.584.635.221;
1 Januari 2011/
31 Desember 2010:
Rp405.604.317.940)
Uang muka pembelian peralatan
Goodwill, neto
Estimasi tagihan pajak
penghasilan
Sewa dibayar di muka
jangka panjang
Beban tangguhan
hak atas tanah, neto
Beban tangguhan, neto
Beban renovasi bangunan sewa,
setelah dikurangi akumulasi
amortisasi sebesar
Rp23.430.712.502
(2011: Rp7.942.676.680;
2010: Rp2.140.206.051)
Setoran jaminan
Aset lain-lain
Total Aset Tidak Lancar
TOTAL ASET
ASSETS (continued)
NON-CURRENT ASSETS
Deferred tax assets, net
Fixed assets, net of,
accumulated depreciation
Rp333,136,024,505
as of December 31, 2012,
(December 31 2011:
Rp293,584,635,221;
January 1, 2011/
December 31, 2010,
Rp405,604,317,940)
Advances for purchase
of equipments
Goodwill, net
Estimated claims
for tax refund
2l,3,19
20.698.186.847
18.869.408.802
19.626.495.711
2g,3
12,15,20
343.955.609.086
233.935.468.284
186.858.225.229
2b,2h,3,14
21.042.800.982
-
-
1.734.807.645
19
5.600.970.351
5.576.729.727
13.479.528.405
2f,2g,10
96.155.430.721
21.949.645.279
-
2o,12
2p,3,13
60.504.041.469
2.026.100.511
45.488.565.406
1.871.684.960
19.202.926.783
3,10
35,36,37
194.357.918.994
5.470.942.513
648.454.502
56.190.823.326
11.485.340.595
804.215.621
22.718.940.835
4.168.949.260
10.644.829.961
Prepaid long-term rent
Deferred landrights
acquisition cost, net
Deferred charges, net
Renovation cost of
rented buildings, net of,
accumulated amortization
Rp23,430,712,502
(2011: Rp7,942,676,680;
2010: Rp2,140,206,051)
Security deposits
Other assets
748.434.355.465
396.326.297.551
280.306.388.789
Total Non-Current Assets
1.734.346.315.702
1.055.996.427.753
778.740.872.749
TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian 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 ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 dan 2011
dan 1 Januari 2011/31 Desember 2010
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
31 Desember
2012/
December 31,
2012
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
December 31, 2012 and 2011
and January 1, 2011/December 31, 2010
(Expressed in Rupiah, unless otherwise stated)
31 Desember
2011/
December 31,
2011
Disajikan
Kembali/
As Restated
(Catatan/Note 40)
1 Januari 2011/
31 Desember 2010/
January 1, 2011/
December 31, 2010
Disajikan
Kembali/
As Restated
(Catatan/Note 40)
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK
CURRENT LIABILITIES
2r,15
35,36,37
2q,16,35,36
37
2d,7
2r,17,35,36
Pinjaman bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Biaya masih harus dibayar
Liabilitas imbalan kerja
jangka pendek
Utang pajak
Utang lain-lain
Utang pihak berelasi
Utang jangka panjang jatuh
tempo dalam satu tahun
Pinjaman bank
18
2l,19
12,24,35,36
7,35,36
2i,2r,2q,
35,36
20,37
Sewa pembiayaan
Pembiayaan konsumen
2g,12
2g,12
Total Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Liabilitas pajak tangguhan, neto
Liabilitas imbalan kerja
Utang jangka panjang, setelah
dikurangi bagian jatuh tempo
dalam satu tahun
Pinjaman bank
2l,19
2m,3,25
155.109.099.217
136.215.106.160
134.302.487.543
132.461.481.682
1.101.416.415
6.354.891.916
98.641.810.250
623.292.985
5.277.305.150
76.729.596.772
720.549.005
6.316.126.284
4.037.528.154
30.356.563.001
23.474.467.315
1.000.000.000
3.783.044.758
42.742.802.106
12.308.239.305
-
1.332.716.758
18.016.800.563
22.828.647.319
-
61.879.150.322
66.782.942.242
11.656.602.665
9.200.572.900
3.148.039.988
4.836.728.269
5.372.672.369
1.503.677.086
7.725.940.140
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 loan
Obligations under finance
lease
Consumer finance
428.123.210.910
376.583.943.594
281.133.144.135
Total Current Liabilities
330.063.414
21.373.253.000
1.292.555.329
17.224.901.000
200.361.153
17.730.387.000
NON-CURRENT LIABILITIES
Deferred tax liabilities, net
Employee benefits liabilities
2i,2r,2q,
35,36
20,37
285.749.893.709
229.609.408.432
104.376.088.709
2g,12
2g,12
10.676.010.814
1.203.391.811
5.557.752.893
3.206.791.450
2.241.922.438
4.570.024.965
Long-term debts, net of current
maturities
Bank loan
Obligations under finance
lease
Consumer finance
Total Liabilitas Jangka Panjang
319.332.612.748
256.891.409.104
129.118.784.265
Total Non-Current Liabilities
TOTAL LIABILITAS
747.455.823.658
633.475.352.698
410.251.928.400
TOTAL LIABILITIES
Sewa pembiayaan
Pembiayaan konsumen
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian 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 ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 dan 2011
dan 1 Januari 2011/31 Desember 2010
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
31 Desember
2012/
December 31,
2012
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
December 31, 2012 and 2011
and January 1, 2011/December 31, 2010
(Expressed in Rupiah, unless otherwise stated)
31 Desember
2011/
December 31,
2011
Disajikan
Kembali/
As Restated
(Catatan/Note 39)
1 Januari 2011/
31 Desember 2010/
January 1, 2011/
December 31, 2010
Disajikan
Kembali/
As Restated
(Catatan/Note 39)
LIABILITAS DAN EKUITAS
(lanjutan)
LIABILITIES AND EQUITY
(continued)
EKUITAS
Ekuitas yang dapat
diatribusikan kepada pemilik
entitas induk
Modal saham - nilai nominal
Rp100 per saham tahun 2012
dan Rp500 per saham
tahun 2011 dan 2010
Modal dasar – 12.000.000.000
saham tahun 2012 dan
1.200.000.000 saham
tahun 2011 dan 2010
Modal ditempatkan dan disetor
penuh – 4.158.816.363 saham
tahun 2012 dan 639.817.902
saham tahun 2011 dan 2010
Tambahan modal disetor, neto
Saldo laba
Ditentukan untuk cadangan
umum
Belum ditentukan
penggunaannya
Total Ekuitas Yang Dapat
Diatribusikan Kepada
Pemilik Entitas Induk
Kepentingan Non Pengendali
TOTAL EKUITAS
TOTAL LIABILITAS
DAN EKUITAS
EQUITY
1b,22
1b,23
21
415.881.636.300
429.329.387.229
319.908.951.000
10.260.385.000
319.908.951.000
10.260.385.000
5.000.000.000
5.000.000.000
5.000.000.000
Equity attributable to
owners of the
parent entity
Share capital - Rp100 par value
per share in 2012 and
Rp500 par value per share
in 2011 and 2010
Authorized - 12,000,000,000
shares in 2012 and
1,200,000,000 shares
in 2011 and 2010
Issued and fully paid 4,158,816,363 shares
in 2012 and 639,817,902
shares in 2011 and 2010
Additional paid-in capital, net
Retained earnings
Appropriated for general
reserve
132.818.646.137
83.569.209.925
33.319.607.448
Unappropriated
983.029.669.666
3.860.822.378
418.738.545.925
3.782.529.130
368.488.943.448
901
Total Equity Attributable to
Owners of the Parent Entity
Non Controlling Interests
986.890.492.044
422.521.075.055
368.488.944.349
TOTAL EQUITY
1.734.346.315.702
1.055.996.427.753
778.740.872.749
TOTAL LIABILITIES
AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
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 ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PENJUALAN
BEBAN POKOK
PENJUALAN
LABA BRUTO
Beban penjualan
Beban umum dan administrasi
2012
Catatan/
Notes
1.009.310.267.345
2d,2k,2s,
7,26,33
896.933.008.515
2k,7,27,33
(608.910.352.293)
COST OF SALES
288.022.656.222
GROSS PROFIT
(639.077.589.119)
(237.095.344.810)
(44.048.307.020)
33.804.340.701
Beban operasi lain
(1.294.231.809)
LABA OPERASI
121.599.135.288
Pendapatan keuangan
Beban keuangan
2.809.684.455
(57.383.961.631)
BEBAN PAJAK, NETO
LABA TAHUN BERJALAN
PENDAPATAN KOMPREHENSIF
LAIN
TOTAL LABA KOMPREHENSIF
TAHUN BERJALAN
2k,2s,28,33
2k,2s,28
33,34
1c,2k,2s
2t, 29,33
2k,2s,19
30,33
(159.161.785.974)
(59.435.025.400)
38.336.884.970
(5.479.626.916)
102.283.102.902
2s,31,33
2s,32,33
767.137.809
(33.033.393.510)
2l,19,33
(13.301.088.461)
67.024.858.112
(11.298.949.632)
70.016.847.201
SALES
Selling expenses
General and administrative
expenses
Other operating income
Other operating expenses
INCOME FROM OPERATIONS
Finance income
Finance expense
INCOME BEFORE TAX EXPENSE
TAX EXPENSE, NET
55.725.908.480
56.715.758.740
INCOME FOR THE YEAR
-
-
OTHER COMPREHENSIVE
INCOME
55.725.908.480
56.715.758.740
TOTAL COMPREHENSIVE
INCOME FOR THE YEAR
56.647.781.496
67.977.244
Income for the year/
Total comprehensive income for
the year attributable to:
Owners of the parent entity
Non-controlling interest
56.715.758.740
TOTAL
18
BASIC EARNINGS PER SHARE
FROM INCOME FOR THE YEAR
ATTRIBUTABLE TO THE EQUITY
HOLDERS OF THE PARENT ENTITY
Laba tahun berjalan/
Total laba komprehensif
tahun berjalan yang
dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
55.647.615.232
78.293.248
TOTAL
55.725.908.480
LABA TAHUN BERJALAN
PER SAHAM DASAR
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS INDUK
2011
370.232.678.226
Pendapatan operasi lain
LABA SEBELUM BEBAN
PAJAK
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
16
21
2n,38
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
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 ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Parent Entity
Catatan/
Notes
Saldo tanggal 31 Desember 2010
Setoran modal dari kepentingan
non-pengendali
21
24
Saldo tanggal 31 Desember 2011
Saldo Laba)/
Retained Earnings
Ditentukan
Untuk Cadangan
Umum/
Belum Ditentukan
Appropriated for
Penggunaannya/
General Reserve
Unappropriated
Tambahan Modal
Disetor Neto/
Net Additional
Paid-in
Capital
319.908.951.000
Total laba komprehensif tahun berjalan 2011
Pembagian dividen
Modal
Ditempatkan
dan Disetor
Penuh/
Share Capital
Issued and
Fully Paid
10.260.385.000
5.000.000.000
33.319.607.448
Total Ekuitas
Yang Dapat
Diatribusikan
Kepada Pemilik
Entitas Induk/
Total Equity
Attributable to
Owners of the
Parent Entity
Kepentingan
Non-pengendali/
Non-controlling
Interests
368.488.943.448
Total Ekuitas/
Total Equity
901
368.488.944.349
Balance as of December 31, 2010
-
-
-
-
-
3.714.550.985
3.714.550.985
Capital contribution from non-controlling
interest
-
-
-
56.647.781.496
56.647.781.496
67.977.244
56.715.758.740
Total comprehensive income for the year 2011
-
-
-
319.908.951.000
10.260.385.000
5.000.000.000
83.569.209.925
(6.398.179.019)
418.738.545.925
(6.398.179.019)
3.782.529.130
-
422.521.075.055
(6.398.179.019)
Balance as of December 31, 2011
431.877.083.850
-
-
527.849.769.150
-
527.849.769.150
Issuance of new shares
(12.808.081.621)
-
-
(12.808.081.621)
-
(12.808.081.621)
Shares issuance cost
-
(6.398.179.020)
Distribution of dividends
Distribution of dividends
Penerbitan saham baru
22
95.972.685.300
Biaya emisi saham
23
-
Pembagian dividen
24
-
-
-
(6.398.179.020)
(6.398.179.020)
-
-
-
55.647.615.232
55.647.615.232
78.293.248
55.725.908.480
Total comprehensive income for the year 2012
415.881.636.300
429.329.387.229
5.000.000.000
132.818.646.137
983.029.669.666
3.860.822.378
986.890.492.044
Balance as of December 31, 2012
Total laba komprehensif tahun berjalan 2012
Saldo tanggal 31 Desember 2012
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
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 ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2012
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan dari pelanggan
Pembayaran untuk/kepada:
Pemasok
Beban operasi
Gaji, upah dan kesejahteraan
karyawan
Kas digunakan untuk operasi
Penerimaan dari:
Sewa
Bunga
Pajak
Pembayaran untuk:
Bunga
Pajak
Lain-lain
Kas Neto Digunakan untuk
Aktivitas Operasi
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes
1.049.322.221.875
2011
867.555.979.814
CASH FLOWS FROM
OPERATING ACTIVITIES
Receipts from customers
Payments for/to:
Suppliers
Operating expenses
Salaries, wages and
employees’ benefits
(640.038.823.820)
(210.254.964.182)
(622.423.076.222)
(154.697.144.503)
(98.306.982.401)
(76.991.953.419)
100.721.451.472
13.443.805.670
25.296.712.610
1.853.498.153
-
10.589.934.851
445.424.434
7.960.691.792
(63.487.957.340)
(16.493.149.431)
(203.305.241)
(44.275.317.168)
(7.202.263.423)
(3.771.196.583)
Cash used for operations
Cash receipts from:
Rental
Interest
Taxes
Cash payments for:
Interest
Taxes
Others
47.687.250.223
(22.808.920.427)
Net Cash Used in
Operating Activities
ARUS KAS DARI AKTIVITAS
INVESTASI
CASH FLOWS FROM
INVESTING ACTIVITIES
Hasil penjualan aset tetap
Perolehan aset tetap
Penambahan deposito berjangka
Pembayaran uang muka
pembelian peralatan
Penambahan beban renovasi
bangunan sewa
3.908.028.810
(131.204.661.399)
(124.000.000.000)
12
12
5
38.594.430.126
(92.982.009.244)
-
(138.167.095.668)
(33.471.882.491)
Proceeds from sale of fixed assets
Acquisitions of fixed assets
Additional time deposits
Payments of advance for purchse
of equipment
Additions of renovation cost
of rented buildings
Kas Neto Digunakan untuk
Aktivitas Investasi
(410.506.529.232)
(87.859.461.609)
Net Cash Used in
Investing Activities
(21.042.800.975)
ARUS KAS DARI AKTIVITAS
PENDANAAN
Perolehan pinjaman bank
jangka pendek dan jangka panjang 426.254.435.624
Pembayaran pinjaman bank jangka
pendek dan jangka panjang
(359.484.043.795)
Pembayaran dividen
(3.380.352.143)
Pembayaran utang sewa pembiayaan
Pembayaran utang pembiayaan
konsumen
Penerimaan dari penerbitan
saham baru
Pembayaran biaya emisi saham
Perolehan utang pihak berelasi
527.849.769.150
(12.808.081.621)
1.000.000.000
Kas Neto Diperoleh dari
Aktivitas Pendanaan
350.947.517.799
24
(168.674.939.882)
(3.017.826.876)
(14.093.885.154)
(3.010.036.842)
(5.982.872.442)
(8.190.783.986)
22,23
23
7
CASH FLOWS FROM
FINANCING ACTIVITIES
Proceeds from short-term
and long-term bank loans
Payments of short-term
and long-term bank loans
Payments of dividends
Payments of obligations under
finance lease
Payments of consumer
finance payable
-
Proceeds from right issue
Payments of share issuance cost
Proceeds from due to a related party
559.354.969.619
168.053.930.213
Net Cash Provided by
Financing Activities
KENAIKAN NETO
KAS DAN SETARA KAS
196.535.690.610
57.385.548.177
NET INCREASE IN
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS
AWAL TAHUN
74.896.631.053
17.500.572.952
CASH AND CASH EQUIVALENTS
AT BEGINNING OF YEAR
1.638.127.100
10.509.924
Effect of foreign exchange rate
changes
74.896.631.053
CASH AND CASH EQUIVALENTS
AT END OF YEAR
Dampak perubahan selisih kurs
KAS DAN SETARA KAS
AKHIR TAHUN
273.070.448.763
4
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
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 ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(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 FX.
Budi Santoso Isbandi, S.H., No. 54 tanggal
14 Desember 2012 terkait dengan peningkatan
modal ditempatkan dan disetor Perusahaan
yang merupakan hasil
dari pelaksanaan
Penawaran Umum Terbatas II (PUT II). Akta ini
telah disahkan oleh Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia dalam Surat
Keputusan No. AHU-AH.01.10-15821 tanggal
26 April 2013.
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 covered by Notarial
Deed No. 54 dated December 14, 2012 of FX.
Budi Santoso Isbandi, S.H., regarding the
increase of the Company’s issued and paid-up
capital as a result of the implementation of the
Limited Public Offering II (PUT II). The Notarial
Deed was approved by the Ministry of Laws
and Human Rights of the Republic of
Indonesia
in
its
Decision
Letter
No. AHU-AH.01.10-15821 dated April 26,
2013.
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 dan cabang-cabangnya
berlokasi
di
Balikpapan,
Bandung,
Banjarmasin, Batam, Denpasar, Lampung,
Makassar,
Manado,
Medan,
Padang,
Palembang, Pekanbaru, Pontianak, Semarang
dan Surabaya.
The Company is domiciled at Jalan Matraman
Raya No. 12, Jakarta and its branches are
located in Balikpapan, Bandung, Banjarmasin,
Batam, Denpasar, Lampung, Makassar,
Manado,
Medan,
Padang,
Palembang,
Pekanbaru,
Pontianak,
Semarang
and
Surabaya.
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 22).
The Company has no Parent Entity and
Ultimate Parent Entity due to there is no entity
which has significant control on the Company
(Note 22).
8
its
commercial
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(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 (nilai penuh) 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 of Rp1,000 (full amount) 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 for
the effective date of registration statement for
the Limited Public Offering (rights issue) which
offered to the old shareholders new shares
totaling 8,853,980 shares with a par value of
Rp1,000 per share wherein an ownership of
five (5) old shares was entitled to the purchase
of one (1) new share at the price of 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 (satu) saham baru dengan harga
Rp550 per saham.
On October 18, 2012, the Company received a
letter
from
BAPEPAM-LK
No. S-12241/NL/2012 for the effective date of
the registration statement for the Limited
Public Offering (right issue) which offered to
the old shareholders new shares totaling
959,726,853 shares with a par value of Rp100
per share wherein an ownership of one
hundred (100) old shares was entitled to the
purchase of thirty (30) new shares at the price
of Rp550 per share.
Tindakan Perusahaan yang mempengaruhi
modal saham ditempatkan dan disetor penuh
sejak tanggal penawaran umum perdana
sampai dengan tanggal 31 Desember 2012
adalah sebagai berikut:
The Company’s corporate actions affecting
issued and fully paid share capital from the
date of its initial public offering up to
December 31, 2012, are as follows:
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.
Jumlah Saham
Ditempatkan Dan
Disetor Penuh/
Number of
Shares Issued
And Fully Paid
Nilai Nominal
per Saham/
Par Value
per Share
4.500.000
1.000
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
Penambahan modal tanpa hak memesan efek
terlebih dahulu sejumlah 380.000 saham./
Issuing new shares without preemptive rights of
380,000 shares.
9
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(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.
Jumlah Saham
Ditempatkan Dan
Disetor Penuh/
Number of
Shares Issued
And Fully Paid
Tindakan Perusahaan/
Nature of Corporate Actions
Tanggal/Date
18 Agustus 1992
August 18, 1992
Penawaran umum terbatas 8.853.980 saham./
Limited public offering 8,853,980 shares.
30 Maret 1994
Saham bonus: 3 saham bonus untuk setiap kepemilikan
2 saham./
Bonus shares: 3 bonus shares for ownership of 2 shares.
March 30, 1994
22 September 1997
September 22, 1997
18 Desember 2006
December 18, 2006
30 Mei 2012
May 30, 2012
18 Oktober 2012
October 18, 2012
Public offerings and corporate actions
affecting issued and fully paid share capital
(continued)
Perubahan nominal saham dari Rp1.000 per
saham menjadi Rp500 per saham (pemecahan saham)./
Change of par value from Rp1,000/share into
Rp500/share (stock split).
Penambahan modal tanpa hak memesan efek
terlebih dahulu sejumlah 373.048.002 saham./
Issuing new shares without preemptive rights of
373,048,002 shares.
Perubahan nominal saham dari Rp500 per saham menjadi
Rp100 per saham (pemecahan saham)./
Change of par value from Rp500/share into Rp100/share
(stock split).
Penawaran umum terbatas dengan hak memesan efek
terlebih dahulu sejumlah 959.726.853 saham
Limited Public Offering (rights issue) 959,726,853 shares.
Seluruh saham Perusahaan tercatat di Bursa
Efek Indonesia.
c.
1.000
133.384.950
1.000
266.769.900
500
639.817.902
500
3.199.089.510
100
4.158.816.363
100
c. The Company’s and Subsidiaries’ Structure
Persentase kepemilikan Perusahaan, baik
secara langsung maupun tidak langsung, dan
total aset Entitas Anak adalah sebagai berikut:
Lokasi/
Domicile
53.353.980
All of the Company’s shares are listed on the
Indonesia Stock Exchange.
Struktur Perusahaan dan Entitas Anak
Entitas Anak/
Subsidiaries
Nilai Nominal
per Saham/
Par Value
per Share
The percentage of ownership of the Company,
either directly or indirectly, and total assets of
the Subsidiaries are as follows:
Kegiatan Pokok/
Principal Activities
Tahun
Mulai
Operasi
Komersial/
Year of
Commercial
Operations
Persentase
Pemilikan/
Percentage
of Ownership
Total Aset/Total Assets
2012
2011
111.595.267.257
95.636.332.536
Kepemilikan langsung/
Direct ownership:
PT Modern Photo
Industry dan Entitas
Anak/
PT Modern Photo
Industry and a Subsidiary
Jakarta/
Jakarta
Perusahaan investasi, industri
pengolahan dan perdagangan
barang fotografi/
Investment company, processing
industry and trading of
photography product
10
1990
99,99
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
c.
1.
Struktur Perusahaan dan Entitas Anak
(lanjutan)
GENERAL (continued)
c. The Company’s and Subsidiaries’ Structure
(continued)
Tahun
Mulai
Operasi
Komersial/
Year of
Commercial
Operations
Entitas Anak/
Subsidiaries
Lokasi/
Domicile
Kegiatan Pokok/
Principal Activities
PT Modern
Putraindonesia (MPrI)
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
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.
PT Swadaya Mitra
Serasi (SMS)
Jakarta/
Jakarta
Kepemilikan tidak langsung
melalui MPI/Indirect
ownership through MPI:
PT Fresh Food
Indonesia (FFI) 1)
Jakarta/
Jakarta
1)
Persentase
Pemilikan/
Percentage
of Ownership
Total Aset/Total Assets
2012
2011
99,99
806.398.672.775
484.092.869.079
1990
99,99
84.050.830.040
36.176.948.450
Sewa dan beli/
Hire and purchase
2010
99,83
8.991.087.986
9.922.096.405
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
26.840.363.844
18.768.106.894
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 store.
Berdasarkan Rapat Umum Pemegang Saham
tanggal 2 Desember 2010, yang telah
diaktakan oleh Notaris M. Kamal Mochtar,
S.H., dengan akta No. 10 tanggal 3 Januari
2011,
Perusahaan
menyetujui
untuk
mengambil alih 5.990.000 saham PT Swadaya
Mitra Serasi
(SMS) dari PT Cahyagold
Prasetya Finance, pihak ketiga, dengan harga
pembelian sebesar Rp6.826.655.998. Selisih
antara harga perolehan dengan nilai wajar
aset dan liabilitas SMS dicatat sebagai
“Keuntungan dari Pembelian dengan Diskon”
sebesar Rp1.889.384.366 yang disajikan
dalam “Pendapatan Operasi Lain” pada
laporan laba rugi komprehensif konsolidasian
tahun 2011.
Based on the decision of the General Meeting
of the Shareholders dated December 2, 2010,
which was covered in the Notarial Deed
No. 10 of M. Kamal Mochtar, S.H., dated
January 3, 2011, the Company agreed to
acquire
5,990,000
shares
of
PT Swadaya Mitra Serasi (SMS) from
PT Cahyagold Prasetya Finance, a third party,
at
a
purchase
price
amounting
to
Rp6,826,655,998.The difference between the
acquisition cost and the fair value of the net
assets and liabilities of SMS is recorded under
“Gain on Bargain Purchase” amounting to
Rp1,889,384,366 which was presented in the
“Other
Operating
Income”
in
2011
consolidated statements of comprehensive
income.
11
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
d.
1.
Dewan Komisaris, Direksi dan Komite Audit
serta Karyawan
GENERAL (continued)
d.
Susunan Dewan Komisaris dan Direksi
(manajemen kunci) Perusahaan pada tanggal
31 Desember 2012 adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama (Independen)
Komisaris (Independen)
Komisaris
Direksi
Direktur Utama
Direktur Penjualan dan
Pemasaran
Direktur Operasional
Direktur Keuangan
The members of the Company’s Board of
Commissioners
and
Directors
(key
management) as of December 31, 2012 is as
follows:
:
:
:
Achmad Fauzi Hasan
Anthony Chandra
Chao Shern Yuan
:
:
:
Board of Commissioners
President Commissioner (Independent)
Commissioner (Independent)
Commissioner
:
Sungkono Honoris
:
Directors
President Director
:
:
:
Henri Honoris
Lim Djwe Khian
Bong Kon Bui (Donny Sutanto)
:
:
:
Sales and Marketing Director
Operational Director
Finance Director
Susunan Dewan Komisaris dan Direksi
Perusahaan pada tanggal 31 Desember 2011
adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama (Independen)
Komisaris
Komisaris
Direksi
Direktur Utama
Direktur Penjualan dan
Pemasaran
Direktur Operasional
Direktur Keuangan
The members of the Company’s Board of
Commissioners
and
Directors
as
of
December 31, 2011 are as follows:
:
:
:
Achmad Fauzi Hasan
Cuncun Mulyadi Wijaya Wibowo
Chao Shern Yuan
:
:
:
Board of Commissioners
President Commissioner (Independent)
Commissioner
Commissioner
:
Sungkono Honoris
:
Directors
President Director
:
:
:
Henri Honoris
Lim Djwe Khian
Bong Kon Bui (Donny Sutanto)
:
:
:
Sales and Marketing Director
Operational Director
Finance Director
Susunan anggota Komite Audit Perusahaan
pada tanggal 31 Desember 2012 dan 2011
adalah sebagai berikut:
Komite Audit
Ketua
Anggota
Anggota
Board of Commissioners, Directors, Audit
Committee and Employees
:
:
:
The members of the Company’s Audit
Committee as of December 31, 2012 and 2011
is as follows:
Achmad Fauzi Hasan
Eka Darmawan
Izudin
Perusahaan telah menunjuk Bong Kon Bui
(Donny
Sutanto)
sebagai
Sekretaris
Perusahaan.
:
:
:
Audit Committee
Chairman
Member
Member
The Company has appointed Bong Kon Bui
(Donny Sutanto) as Corporate Secretary.
12
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
1.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
d.
e.
1.
Dewan Komisaris, Direksi dan Komite Audit
serta Karyawan (lanjutan)
GENERAL (continued)
d.
Pada tanggal 31 Desember 2012 dan 2011,
Perusahaan dan Entitas Anak (secara
bersama-sama disebut sebagai “Grup”)
memiliki masing-masing 645 dan 751
karyawan tetap (tidak diaudit).
As of December 31, 2012 and 2011, the
Company and its Subsidiaries (collectively
referred to as the “Group”) have a total of 645
and 751 permanent employees (unaudited),
respectively.
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 2012
dan 2011 adalah Tirtonadi.
The Company had 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, 2012 and
2011 is Tirtonadi.
Penyelesaian
Konsolidasian
Laporan
Keuangan
e.
Laporan keuangan konsolidasian ini telah
diselesaikan dan diotorisasi untuk terbit oleh
Direksi
Perusahaan
pada
tanggal
19 April 2013.
2.
Completion of the Consolidated Financial
Statements
The accompanying consolidated financial
statements were completed and authorized for
issue by the Company’s Directors on
April 19, 2013.
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
a.
Board of Commissioners, Directors, Audit
Committee and Employees (continued)
2.
Dasar penyusunan laporan keuangan
konsolidasian dan pernyataan kepatuhan
SUMMARY
POLICIES
a.
OF
SIGNIFICANT
ACCOUNTING
Basis of preparation of the consolidated
financial statements and statements of
compliance
Laporan
keuangan
konsolidasian
telah
disusun dan disajikan sesuai dengan Standar
Akuntansi Keuangan di Indonesia (“SAK”),
yang mencakup Pernyataan dan Interpretasi
yang dikeluarkan oleh Dewan Standar
Akuntansi
Keuangan
Ikatan
Akuntan
Indonesia.
The consolidated financial statements have
been prepared and presented in accordance
with
Indonesian
Financial
Accounting
Standards (“SAK”), which comprise the
Statements and Interpretations issued by the
Board of Financial Accounting Standards of
the Indonesian Institute of Accountants.
Laporan keuangan konsolidasian juga disusun
sesuai dengan peraturan Badan Pengawas
Pasar Modal dan Lembaga Keuangan
(Bapepam dan LK) No.VIII.G.7 tentang
“Penyajian dan Pengungkapan Laporan
Keuangan Emiten atau Perusahaan Publik”
yang terlampir dalam Lampiran Keputusan
Ketua Bapepam dan LK No. KEP-347/BL/2012
tanggal 25 Juni 2012.
The consolidated financial statements have
been prepared in accordance with Indonesian
Capital Market and Financial Institution
Supervisory Agency (Bapepam and LK)
Regulation No.VIII.G.7 regarding “Financial
Statements Presentations and Disclosures for
Issuers or Public Companies” included in the
Appendix of the Decision of the Chairman of
Bapepam and LK No. KEP-347/BL/2012 dated
June 25, 2012.
13
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
a.
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)
Kebijakan akuntansi yang diterapkan dalam
penyusunan laporan keuangan konsolidasian
adalah selaras dengan kebijakan akuntansi
yang diterapkan dalam penyusunan laporan
keuangan
konsolidasian
Grup
untuk
tahun
yang
berakhir
pada
tanggal
31 Desember 2011 dan 1 Januari 2011/
31 Desember 2010, kecuali untuk penerapan
beberapa SAK yang telah direvisi efektif sejak
tanggal 1 Januari 2012 sebagaimana
dijelaskan dalam Catatan ini.
The accounting policies adopted in the
preparation of the consolidated financial
statements are consistent with those adopted
in the preparation of the Group’s consolidated
financial statements for the years ended
December 31, 2011 and January 1, 2011/
December 31, 2010, except for the adoption of
several amended SAKs effective January 1,
2012, as disclosed in this Note.
Dasar pengukuran laporan keuangan ini
adalah konsep akrual, kecuali untuk laporan
arus kas konsolidasian, dan konsep biaya
perolehan, kecuali untuk akun-akun tertentu
seperti yang dinyatakan dalam masing-masing
catatan atas laporan keuangan konsolidasian.
The basis of measurement in the preparation
of financial statements is accrual basis, except
for the consolidated statements of cash flows,
and the historical cost basis of accounting,
except for certain accounts as stated in the
relevant notes to the consolidated financial
statements.
Laporan arus kas konsolidasian disusun
dengan menggunakan metode langsung yang
menyajikan penerimaan dan pengeluaran kas
dan setara kas yang diklasifikasikan ke dalam
aktivitas operasi, investasi dan pendanaan.
The consolidated statements of cash flows,
are prepared using the direct method, by
presenting cash receipts and disbursements of
cash and cash equivalents classified into
operating, investing and financing activities.
Mata uang penyajian yang digunakan dalam
penyusunan laporan keuangan konsolidasian
ini adalah Rupiah yang merupakan mata uang
fungsional Grup.
The presentation currency used in the
preparation of the consolidated financial
statements is the Indonesian Rupiah, which is
the functional currency of the Group.
14
The original consolidated financial statements included herein are in the
Indonesian language.
PT MODERN INTERNASIONAL Tbk
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2012 dan 2011
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
2.
PT MODERN INTERNASIONAL Tbk
AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS
Years Ended
December 31, 2012 and 2011
(Expressed in Rupiah, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
b.
2.
Prinsip-prinsip konsolidasian
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
b. Principles of consolidation
Laporan keuangan konsolidasian meliputi
laporan keuangan Perusahaan dan Entitasentitas Anak 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
Company and its Subsidiaries mentioned in
Note 1c, in which the Company maintains
(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 intragrup 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-entitas Anak dikonsolidasi secara
penuh sejak tanggal akuisisi, yaitu tanggal
Grup memperoleh pengendalian, sampai
dengan tanggal pada saat entitas induk
kehilangan
pengendalian.
Pengendalian
dianggap ada ketika Perusahaan memiliki,
secara langsung atau tidak langsung melalui
Entitas-entitas Anak, lebih dari setengah hak
suara entitas.
Subsidiaries are fully consolidated from the
date of acquisitions, being the date on which
the Group obtained control, and continue to be
consolidated until the date when such con