TANAH YANG BELUM DIKEMBANGKAN lanjutan LAND BANK continued

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 71 14. PROPERTI INVESTASI 14. INVESTMENT PROPERTIES Pada tanggal 30 September 2014 dan 31 Desember 2013, 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. Properti investasi dalam penyelesaian berupa Media Walk sebesar Rp 392,26 miliar. As of September 30, 2014 and December 31, 2013, 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. Investment properties in progress is Media Walk amounted to Rp 392.26 billion. Pada tanggal 30 September 2014 dan 31 Desember 2013, properti investasi PT Bakrie Swasakti Utama, Entitas Anak, dijadikan jaminan untuk pinjaman Entitas Induk yang diperoleh dari PT AB Sinarmas Multifinance lihat Catatan 19. As of September 30, 2014 and December 31, 2013, investment properties of PT Bakrie Swasakti Utama, a Subsidiary, are pledged as collateral for Company’s loan financial institution obtained from PT AB Sinarmas Multifinance see Note 19. 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 30 September 2014 dan 31 Desember 2013. Based on the review on the recoverable value of the investment properties, Group management believe that there is no events or changes indicating assets impairment as of September 30, 2014 and December 31, 2013. Mutasi properti investasi pada tanggal 30 September 2014 dan 31 Desember 2013 adalah sebagai berikut: The changes in investment properties as of September 30, 2014 and December 31, 2013 are as follows: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Harga perolehan Costs Saldo awal 719.159.654.577 982.633.002.970 Beginning balance Pengurangan nilai perolehan - 263.473.348.393 Deduction of costs Saldo akhir 719.159.654.577 719.159.654.577 Ending balance Akumulasi penyusutan Accumulated depreciation Saldo awal 40.540.006.057 32.792.246.950 Beginning balance Beban penyusutan 12.757.549.939 7.747.759.107 Depreciation expense Saldo akhir 53.297.260.996 40.540.006.057 Ending balance Nilai buku bersih 665.862.393.581 678.619.648.520 Net book value Pada tahun 2013, pengurangan properti investasi PT Bakrie Swasakti Utama BSU, Entitas Anak, sebesar Rp 263,47 miliar merupakan bangunan dan prasarana bangunan dan prasarana Lifestyle and Entertainment Centre seluas 7.882,3 m 2 yang dijual kepada PT Bumi Serpong Damai Tbk. In 2013, deduction of investment property of PT Bakrie Swasakti Utama BSU, a Subsidiary, amounted to Rp 263.47 billion is building and improvements of Lifestyle and Entertainment Centre for an area of 7,882.3 sqm that sold to PT Bumi Serpong Damai Tbk. Pendapatan sewa properti investasi yang diakui pada tanggal 30 September 2014 dan 2013 masing-masing sebesar Rp 54,98 miliar dan Rp 66,65 miliar yang disajikan sebagai bagian dari penghasilan sewa perkantoran pada laporan laba rugi komprehensif konsolidasian lihat Catatan 34. Rental income from the investment properties recognized as of September 30, 2014 and 2013 amounted to Rp 54.98 billion and Rp 66.65 billion, respectively, which was presented as part of revenue from rental of office spaces in the consolidated statement of comprehensive income see Note 34. Beban penyusutan pada tanggal 30 September 2014 dan 2013 masing-masing sebesar Rp 12,76 miliar dan Rp 16,84 miliar disajikan sebagai bagian dari akun “Beban Pokok Penghasilan” pada laporan laba rugi komprehensif konsolidasian lihat Catatan 35. Depreciation expenses as of September 30, 2014 and 2013 amounted to Rp 12.76 billion and Rp 16.84 billion, respectively, is presented as part of “Cost of Revenues” in the consolidated statement of comprehensive income see Note 35. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 72 14. PROPERTI INVESTASI lanjutan 14. INVESTMENT PROPERTIES continued