INVENTORIES MNC Land AR2016 070617 Final LR1
Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal
31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS For the year ended
December 31, 2016
Expressed in Rupiah, unless otherwise stated
57
11. TANAH UNTUK PENGEMBANGAN lanjutan 11. LAND FOR DEVELOPMENT continued
LNP memiliki hak legal atas tanah untuk pengembangan berupa 478 sertifikat yang terbagi
atas 477 Sertifikat Hak Guna Bangunan HGB dan 1 Sertifikat Hak Guna Usaha HGU,
seluruhnya atas nama LNP sebelumnya bernama PT Fusion Plus Indonesia.
The legal rights of the land for development owned by LNP totalling 478 certificates which
consist of 477 certificates of “Hak Guna
Bangunan” HGB and 1 certificate of “Hak Guna Usaha” HGU, are registered under the name of
LNP formerly, PT Fusion Plus Indonesia.
Pada tanggal 31 Desember 2016 dan 2015, manajemen berkeyakinan bahwa tidak terdapat
penurunan nilai atas tanah untuk pengembangan. As of December 31, 2016 and 2015, the
management believes there is no impairment of land for development.
12. ASET TETAP 12. FIXED ASSETS
Rincian aset tetap adalah sebagai berikut: The details of fixed assets are as follows:
2016 Pengurangan dan
Reklasifikasi Saldo Awal
Penambahan Deductions and
Saldo Akhir Beginning Balance
Additions Reclassifications
Ending Balance Nilai Tercatat
Carrying Value
Tanah 2.008.200.448.000
1.203.660.000 -
2.009.404.108.000 Land
Bangunan dan prasarana 1.455.829.757.563
868.476.015 -
1.456.698.233.578 Building and improvements
Kendaraan bermotor 36.536.119.604
1.491.600.000 2.924.161.670
35.103.557.934 Vehicles
Peralatan kantor 355.851.442.028
8.953.437.542 -
364.804.879.570 Office equipments
Peralatan restoran 57.321.850.053
20.011.240 -
57.341.861.293 Restaurant equipments
Peralatan bangunan 102.934.769.344
5.508.304.991 -
108.443.074.335 Building equipments
Landscape 10.675.730.668
- -
10.675.730.668 Landscape
Lapangan golf 61.694.264.645
- -
61.694.264.645 Golf course
Aset dalam penyelesaian 208.741.468.675
383.620.697.512 -
592.362.166.187 Construction in progress
Total 4.297.785.850.580
401.666.187.300 2.924.161.670
4.696.527.876.210 Total
Akumulasi Penyusutan Accumulated Depreciation
Bangunan dan prasarana 629.659.335.336
66.122.561.264 -
695.781.896.600 Building and improvements
Kendaraan bermotor 21.484.858.050
5.826.599.316 1.818.469.807
25.492.987.559 Vehicles
Peralatan kantor 285.027.545.790
26.633.516.423 -
311.661.062.213 Office equipments
Peralatan restoran 8.007.096.734
4.244.377.194 -
12.251.473.928 Restaurant equipments
Peralatan bangunan 64.210.990.771
12.269.816.547 -
76.480.807.318 Building equipments
Landscape 7.398.404.166
533.786.532 -
7.932.190.698 Landscape
Lapangan golf 37.208.541.567
2.725.358.243 -
39.933.899.810 Golf course
Total 1.052.996.772.414
118.356.015.519 1.818.469.807
1.169.534.318.126 Total
Nilai Buku 3.244.789.078.166
3.526.993.558.084 Net Book Value
2015 Pengurangan dan
Reklasifikasi Saldo Awal
Penambahan Deductions and
Saldo Akhir Beginning Balance
Additions Reclassifications
Ending Balance Nilai Tercatat
Carrying Value
Tanah 1.978.600.827.687
29.599.620.313 -
2.008.200.448.000 Land
Bangunan dan prasarana 1.424.463.286.651
31.374.917.912 8.447.000
1.455.829.757.563 Building and improvements
Kendaraan bermotor 32.440.228.863
4.295.890.741 200.000.000
36.536.119.604 Vehicles
Peralatan kantor 343.073.915.311
12.777.526.717 -
355.851.442.028 Office equipments
Peralatan restoran 57.225.470.133
96.379.920 -
57.321.850.053 Restaurant equipments
Peralatan bangunan 87.580.575.755
15.354.193.589 -
102.934.769.344 Building equipments
Landscape 10.642.725.213
33.005.455 -
10.675.730.668 Landscape
Lapangan golf 61.565.432.645
128.832.000 -
61.694.264.645 Golf course
Aset dalam penyelesaian 58.479.220.135
150.262.248.540 -
208.741.468.675 Construction in progress
Total 4.054.071.682.393
243.922.615.187 208.447.000
4.297.785.850.580 Total
Akumulasi Penyusutan Accumulated Depreciation
Bangunan dan prasarana 564.998.551.851
64.667.153.941 6.370.456
629.659.335.336 Building and improvements
Kendaraan bermotor 15.215.832.664
6.306.525.386 37.500.000
21.484.858.050 Vehicles
Peralatan kantor 260.130.745.574
24.896.800.216 -
285.027.545.790 Office equipments
Peralatan restoran 1.002.445.453
7.004.651.281 -
8.007.096.734 Restaurant equipments
Peralatan bangunan 45.569.884.402
18.641.106.369 -
64.210.990.771 Building equipments
Landscape 6.866.456.546
531.947.620 -
7.398.404.166 Landscape
Lapangan golf 34.717.268.615
2.491.272.952 -
37.208.541.567 Golf course
Total 928.501.185.105
124.539.457.765 43.870.456
1.052.996.772.414 Total
Nilai Buku 3.125.570.497.288
3.244.789.078.166 Net Book Value
Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN Untuk tahun yang berakhir pada tanggal
31 Desember 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS For the year ended
December 31, 2016
Expressed in Rupiah, unless otherwise stated
58
12. ASET TETAP lanjutan 12. FIXED ASSETS continued
Penyusutan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan
2015 dibebankan pada akun-akun sebagai berikut:
Depreciation for the years ended December 31, 2016 and 2015 was charged to the following
accounts:
2016 2015
Beban pokok pendapatan 102.401.446.420
103.223.833.058 Cost of revenue
Beban umum dan administrasi General and administrative expenses
Catatan 34 15.954.569.099
21.315.624.707 Note 34
Total 118.356.015.519
124.539.457.765 Total
Rincian penjualan aset tetap adalah sebagai berikut:
The details of sale of fixed assets are as follows:
2016 2015
Harga jual 1.351.149.313
162.500.000 Proceeds from sale
Nilai buku neto 1.105.691.863
164.576.544 Net book value
Laba rugi penjualan aset tetap 245.457.450
2.076.544 Gain loss on sale of fixed assets
Pada tanggal 31 Desember 2016 dan 2015, sebagian aset tetap digunakan sebagai
jaminan atas utang jangka panjang - utang ke lembaga pembiayaan Catatan 23.
As of December 31, 2016 and 2015, some of fixed assets are used as collateral for long-term
liabilities - loans to financing institution Note 23.
Pada tanggal 31 Desember 2016 dan 2015, aset tetap NGI, entitas anak, berupa
bangunan The Westin Resort Nusa Dua dan Bali International Convention Center yang berlokasi di
Bali masing-masing sebesar Rp478.329.115.698 dan Rp461.368.794.447 digunakan sebagai
jaminan atas utang jangka panjang - utang bank kepada PT Bank CIMB Niaga Tbk dan PT Bank
ICBC Indonesia Catatan 21. As of December 31, 2016 and 2015, fixed asset of
NGI, a subsidiary, which is bulding of The Westin Resort Nusa Dua and Bali
International Convention Center located in Bali amounting to
Rp478,329,115,698 and
Rp461,368,794,447, respectively, were used as collateral for long-term
liabilities - bank loan to PT Bank CIMB Niaga Tbk and PT Bank ICBC Indonesia Note 21.
Pada 31 Desember 2016, aset tetap kecuali tanah dan persediaan aset real estat Catatan 7, telah
diasuransikan kepada PT MNC Asuransi Indonesia, pihak berelasi dan beberapa
perusahaan asuransi pihak ketiga lainnya terhadap risiko kebakaran, gempa bumi dan risiko
lainnya, dengan total pertanggungan sebesar USD116.912.500
dan Rp70.253.436.853. Manajemen berpendapat bahwa nilai
pertanggungan tersebut cukup untuk menutup kemungkinan kerugian atas risiko tersebut.
As of December 31, 2016, fixed asset except for land and inventories real estate assets Note 7,
are covered by insurance against fire, earthquake and other risks to PT MNC Asuransi Indonesia,
related party and other third party with sum insured
amounted to USD116,912,500
and Rp70,253,436,853. Management believes that
the insurance coverage is adequate to cover possible losses arising from such risks.
Nilai wajar aset tetap berupa tanah dan bangunan pada tanggal 31 Desember 2016 sebesar
Rp5,5 triliun yang ditentukan berdasarkan penilai independen KJPP Aksa, Nelson dan Rekan,
KJPP Rengganis, Hamid dan Rekan dan KJPP Wiseso Saladin dan Rekan dalam laporannya
masing-masing tertanggal 27 April 2016, 10 Maret 2017 dan
28 Februari 2017. Manajemen
berpendapat bahwa tidak terdapat kejadian atau perubahan keadaan yang mengindikasikan
penurunan nilai aset tetap pada tanggal
pelaporan. The fair value of the fixed assets consists of land
and buildings as of December 31, 2016 amounted to Rp5.5 trillion, which was determined by
independent appraisers KJPP Aksa, Nelson dan Rekan, KJPP Rengganis, Hamid dan Rekan and
KJPP Wiseso Saladin dan Rekan based on its report dated April 27, 2016, March 10, 2017 and
February 28, 2017. Management believes that there are no events or changes in circumstances
which may indicate an impairment in the value of fixed assets as of the reporting date.
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