Aset dan Liabilitas Moneter Bersih dalam Mata Uang Asing

Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2016 dan 2015 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT DUTA PERTIWI Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2016 and 2015 Figures are Presented in Rupiah, unless Otherwise Stated - 111 - 2016 2015 Biaya yang masih harus dibayar atas Liabilities arising from acquisition of perolehan properti investasi dalam investment properties under pembangunan Catatan 15 1.179.236.325 - construction Note 15 Uang muka untuk penambahan Advances applied on acquisition cost properti investasi Catatan 15 10.863.156.044 1.345.805.916 of investment properties Note 15 49. Standar Akuntansi Keuangan Baru 49. New Financial Accounting Standards a. Diterapkan pada Tahun 2016 a. Adopted During 2016 Grup telah menerapkan standar akuntansi baru dan amandemen standar-standar akuntansi berikut, namun tidak mengakibatkan perubahan substansial terhadap kebijakan akuntansi Grup dan tidak memiliki dampak signifikan terhadap laporan keuangan konsolidasian: The Group has adopted the following new financial accounting standard and amended accounting standards, which did not result in substantial changes to the Group’s accounting policies and had no material effect on the consolidated financial statements: 1. PSAK No. 4, Laporan Keuangan Tersendiri: Metode Ekuitas dalam Laporan Keuangan Tersendiri 1. PSAK No. 4, Separate Financial Statements: Equity Method in Separate Financial Statements 2. PSAK No. 5, Segmen Operasi 2. PSAK No. 5, Operating Segments 3. PSAK No. 7, Pengungkapan Pihak- pihak Berelasi 3. PSAK No. 7, Related Party Disclosures 4. PSAK No. 15, Investasi pada Entitas Asosiasi dan Ventura Bersama tentang Entitas Investasi: Penerapan Pengecualian Konsolidasi 4. PSAK No. 15, Investments in Associates and Joint Ventures regarding Investment Entities: Applying the Consolidation Exception 5. PSAK No. 24, Imbalan Kerja tentang Program Imbalan Pasti: Iuran Pekerja 5. PSAK No. 24, Employee Benefits regarding Defined-Benefit Plans: Employee Contributions 6. PSAK No. 65, Laporan Keuangan Konsolidasian tentang Entitas Investasi: Penerapan Pengecualian Konsolidasi 6. PSAK No. 65, Consolidated Financial Statements regarding Investment Entities: Applying the Consolidation Exception 7. PSAK No. 66, Pengaturan Bersama tentang Akuntansi Akuisisi Kepentingan dalam Operasi Bersama 7. PSAK No. 66, Joint Arrangements regarding Accounting for Acquisitions of Interests in Joint Operations 8. PSAK No. 67, Pengungkapan Kepentingan dalam Entitas Lain tentang Entitas Investasi: Penerapan Pengecualian Konsolidasi 8. PSAK No. 67, Disclosure of Interests in Other Entities regarding Investment Entities: Applying the Consolidation Exception 9. PSAK No. 68, Pengukuran Nilai Wajar 9. PSAK No. 68, Fair Value Measurement 10. PSAK No. 70, Akuntansi Aset dan Liabilitas Pengampunan Pajak 10. PSAK No. 70, Accounting for Tax Amnesty Assets and Liabilities Untuk Tahun-tahun yang Berakhir 31 Desember 2016 dan 2015 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain For the Years Ended December 31, 2016 and 2015 Figures are Presented in Rupiah, unless Otherwise Stated - 110 - Mata Uang Ekuivalen Mata Uang Ekuivalen Asing Equivalent in Asing Equivalent in U.S.Dollar Rp U.S.Dollar Rp Liabilitas Liabilities Liabilitas Jangka Pendek Current Liabilities Setoran Jaminan Security deposits Pihak berelasi 4.420.125 59.388.799.500 4.121.291 56.853.209.345 Related parties Pihak ketiga 1.090.377 14.650.305.372 1.435.878 19.807.937.010 Third parties Liabilitas sewa pembiayaan 189.304 2.543.488.544 182.098 2.512.039.151 Lease liabilities Jumlah 5.699.806 76.582.593.416 5.739.267 79.173.185.506 Subtotal Liabilitas Jangka Panjang Noncurrent Liabilities Setoran Jaminan Security deposits Pihak berelasi 741.880 9.967.899.680 727.356 10.033.876.020 Related parties Pihak ketiga 26.622 357.693.192 63.808 880.231.360 Third parties Liabilitas sewa pembiayaan 298.095 4.005.204.420 487.399 6.723.672.378 Lease liabilities Jumlah 1.066.597 14.330.797.292 1.278.563 17.637.779.758 Subtotal Jumlah Liabilitas 6.766.403 90.913.390.708 7.017.830 96.810.965.264 Total Liabilities Jumlah Aset - Bersih 13.262.044 178.188.824.189 41.063.099 566.465.457.751 Total Assets - Net 2016 2015 Pada tanggal 31 Desember 2016 dan 2015, kurs konversi yang digunakan Grup diungkapkan pada Catatan 2 atas laporan keuangan konsolidasian. As of December 31, 2016 and 2015, conversion rates used by the Group were disclosed in Note 2 to consolidated financial statements.

48. Pengungkapan Tambahan Laporan Arus Kas Konsolidasian

48. Supplemental Disclosures for Consolidated Statements of Cash Flows

Aktivitas investasi dan pendanaan yang tidak mempengaruhi kas dan setara kas: The following are the noncash investing and financing activities of the Group: 2016 2015 Share in unrealized gain loss on Laba rugi belum direalisasi dari kenaikan increase decrease in fair value penurunan nilai wajar efek tersedia untuk of available for sale securities of dijual milik entitas anak Catatan 30 1.413.358.746 897.671.640 subsidiaries Note 30 Liabilities arising from acquisition of Utang penambahan aset tetap Catatan 14 561.341.325 - property and equipment Note 14 Uang muka untuk penambahan aset Advances applied on acquisition cost tetap Catatan 14 1.817.611.728 - of property and equipment Note 14 Perolehan aset tetap dengan liabilitas sewa Acquisition of property and equipment pembiayaan Catatan 14 - 10.197.534.465 under finance lease Note 14 Kapitalisasi pajak yang tidak dapat Capitalization of tax which cannot be dikreditkan ke aset tetap dalam credited to property and equipment - pembangunan Catatan 14 2.130.025.587 - construction in progress Note 14 Biaya yang masih harus dibayar atas Liabilities arising from acquisition of perolehan properti investasi Catatan 15 - 15.975.438.566 investment properties Note 15