UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES

ebagai dan , ed , PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2015 And The Year Then Ended Expressed in Rupiah, unless otherwise stated 70 14. PROPERTI INVESTASI 14. INVESTMENT PROPERTIES Pada tanggal 31 Desember 2015 dan 2014, properti investasi Grup terdiri dari bangunan dan prasarana 30.409 m 2 Wisma Bakrie dan 1.279,32 m 2 Rasuna Office Park, 762,5 m 2 bangunan serta prasarana Orchard Archade, 17.946 m 2 bangunan serta prasarana Bakrie Tower dan 7.882,3 m 2 bangunan serta prasarana Lifestyle and Entertainment Centre yang disewakan kepada pihak ketiga berdasarkan perjanjian sewa, 86,64 m 2 retail area apartemen Tower 18 dan 2.091,89 m 2 Taman Rasuna Apartemen. As of December 31, 2015 and 2014, Group’s investment properties consists of building and improvements of 30,409 sqm of Wisma Bakrie and 1,279.32 sqm of Rasuna Office Park, 762.5 sqm of building and improvements of Orchard Archade, 17,946 sqm of building and improvements Bakrie Tower and 7,882.3 sqm of building and improvements Lifestyle and Entertainment Centre which was rented to third parties based on rental agreement, 86.64 sqm retail area of The 18 th apartment and 2,091.89 sqm Taman Rasuna Apartment. Mutasi properti investasi selama tahun 2015 dan 2014 adalah sebagai berikut: The changes in investment properties during 2015 and 2014 are as follows: 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Harga perolehan: Costs: Saldo awal 827.514.157.811 719.159.654.577 Balance at beginning of the year Penambahan nilai perolehan 869.405.042 50.653.859.278 Addition of costs Pengurangan nilai perolehan 1.064.159.324 - Deduction of costs Reklasifikasi nilai perolehan 251.092.109.125 57.700.643.956 Reclassification of costs Saldo akhir 576.227.294.404 827.514.157.811 Balance at end of the year Akumulasi penyusutan: Accumulated depreciation: Saldo awal 61.031.212.225 40.540.006.057 Balance at beginning of the year Beban penyusutan tahun berjalan 18.498.381.483 20.491.206.168 Current year depreciation expense Pengurangan beban penyusutan 297.077.813 - Deduction of depreciation expense Reklasifikasi akumulasi Reclassification of accumulated penyusutan 23.876.159.721 - depreciation Saldo akhir 55.356.356.174 61.031.212.225 Balance at end of the year Nilai buku bersih 520.870.938.230 766.482.945.586 Net book value Pada tahun 2015, PT Graha Andrasentra Propertindo Tbk. GAP, Entitas Anak, melakukan penghapusan aset properti investasi yang dimilikinya dengan nilai buku sebesar Rp 767,08 juta. Rugi atas penghapusan properti investasi sebesar Rp 767,08 juta disajikan sebagai bagian dari akun “Laba Rugi atas Penjualan dan Penghapusan Aset Tetap dan Properti Investasi” pada laba rugi konsolidasian. In 2015, PT Graha Andrasentra Propertindo Tbk. GAP, a Subsidiary, perform disposal of its investment properties assets with a net book value of Rp 767.08 million. Loss on disposal of investment properties amounted to Rp 767.08 million is presented as part of Gain Loss on Sale and Disposal of Fixed Assets and Investment Properties in the consolidated profit or loss. Pada tahun 2015 pengurangan properti investasi merupakan reklasifikasi properti investasi PT Bakrie Swasakti Utama BSU dan PT Mutiara Mahsyur Sejahtera MMS, Entitas Anak ke persediaan. In 2015, deduction of investment properties represents reclasification of investment properties PT Bakrie Swasakti Utama BSU and PT Mutiara Mahsyur Sejahtera MMS, a Subsidiary, to inventory account. Pada tahun 2014, penambahan properti investasi merupakan reklasifikasi properti investasi PT Bakrie Swasakti Utama BSU, Entitas Anak dari persediaan. In 2014, addition of investment properties represents reclasification of investment properties PT Bakrie Swasakti Utama BSU, a Subsidiary, from inventory account. Pendapatan sewa properti investasi yang diakui pada tahun 2015 dan 2014 masing-masing sebesar Rp 62,24 miliar dan Rp 52,01 miliar yang disajikan sebagai bagian dari penghasilan sewa perkantoran pada laba rugi konsolidasian. Rental income from the investment properties recognized in 2015 and 2014 amounted to Rp 62.24 billion and Rp 52.01 billion, respectively, which was presented as part of revenue from rental of office spaces in the consolidated profit or loss. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2015 And The Year Then Ended Expressed in Rupiah, unless otherwise stated 71 14. PROPERTI INVESTASI lanjutan 14. INVESTMENT PROPERTIES continued Beban penyusutan selama tahun 2015 dan 2014 masing-masing sebesar Rp 18,50 miliar dan Rp 20,49 miliar disajikan sebagai bagian dari akun “Beban Pokok Penghasilan” pada laba rugi konsolidasian lihat Catatan 34. Depreciation expenses during 2015 and 2014 amounted to Rp 18.50 billion and Rp 20.49 billion, respectively, is presented as part of “Cost of Revenues” in the consolidated profit or loss see Note 34. Properti investasi diasuransikan terhadap risiko bencana alam, risiko kebakaran dan risiko lainnya bersama dengan aset tetap lihat Catatan 15. Investment properties are insured against losses from natural disaster, fire and other risks along with fixed assets see Note 15. Berdasarkan hasil penelaahan terhadap nilai yang dapat diperoleh kembali dari properti investasi, manajemen Grup berkeyakinan bahwa tidak terdapat kejadian- kejadian atau perubahan-perubahan yang mengindikasikan adanya penurunan nilai aset pada tanggal 31 Desember 2015 dan 2014. Based on the review on the recoverable value of the investment properties, the Group’s management believes that there is no events or changes indicating assets impairment as of December 31, 2015 and 2014. 15. ASET TETAP 15. FIXED ASSETS Rincian dan mutasi aset tetap selama tahun 2015 dan 2014 adalah sebagai berikut: The details and changes of fixed assets during 2015 and 2014 are as follows: 31 Desember 2015 December 31, 2015 Akuisisi Dekonsolidasi 1 Januari 2015 Penambahan Pengurangan Reklasifikasi Acquisition 31 Desember 2015 January 1, 2015 Additions Deductions Reclassifications Deconsolidation December 31, 2015 Tanah 1.174.858.284.302 3.355.216.888 490.000.000 2.911.436.143 - 1.180.634.937.333 Land Bangunan dan Buildings and prasarana 1.315.199.176.122 12.140.444.550 15.332.444.712 87.500.177.986 2.907.531.882 1.402.414.885.828 improvements Kendaraan bermotor 22.283.089.650 1.230.059.215 91.950.000 - 131.950.000 23.553.148.865 Motor vehicles Mesin dan peralatan 248.656.549.866 15.166.318.029 - 10.727.221.144 2.605.716.871 277.155.805.910 Machine and equipments Perabotan dan Furniture, fixtures perlengkapan and office kantor 169.524.864.720 59.633.796.217 107.863.100 - 101.840.111 229.152.637.948 equipment Jumlah pemilikan langsung 2.930.521.964.660 91.525.834.899 16.022.257.812 101.138.835.273 5.747.038.864 3.112.911.415.884 Total direct ownership Assets under Aset bangun serah build and transfer Bangunan 230.727.021.070 - - - - 230.727.021.070 Buildings Proyek properti dalam Property project penyelesaian in-progress Bangunan 358.225.343.790 56.562.608.506 - 101.138.835.273 - 313.649.117.023 Buildings Jumlah biaya perolehan 3.519.474.329.520 148.088.443.405 16.022.257.812 - 5.747.038.864 3.657.287.553.977 Total cost Akumulasi penyusutan Accumulated depreciation Kepemilikan langsung Direct ownership Bangunan dan Buildings and prasarana 153.971.251.106 59.728.239.779 4.550.960.193 - 363.966.049 209.512.496.741 improvements Kendaraan bermotor 17.277.046.730 3.252.508.352 23.945.313 - 20.822.917 20.526.432.686 Motor vehicles Mesin dan peralatan 43.110.379.431 17.259.866.561 - - 424.606.906 60.794.852.898 Machine and equipments Perabotan dan Furniture, fixtures perlengkapan and office kantor 134.473.845.784 21.095.645.640 26.300.075 - 28.463.468 155.571.654.817 equipment Jumlah pemilikan Total direct langsung 348.832.523.051 101.336.260.332 4.601.205.581 - 837.859.340 446.405.437.142 ownership Assets under Aset bangun serah build and transfer Bangunan 88.052.301.033 8.730.937.127 - - - 96.783.238.160 Buildings Jumlah akumulasi Total accumulated penyusutan 436.884.824.084 110.067.197.459 4.601.205.581 - 837.859.340 543.188.675.302 depreciation Nilai buku bersih 3.082.589.505.436 3.114.098.878.675 Net book value