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