Investments in Associates Entities
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
Jumlah total aset, liabilitas dan kas dan bank, POSM pada saat pelepasan masing-masing sebesar
Rp333,602,912, Rp236,422,806
dan Rp312,632,147.
Total assets, liabilities and cash and bank of POSM on the disposal date amounted to Rp333,602,912,
Rp236,422,806 and Rp312,632,147, respectively. Jumlah aset, liabilitas, pendapatan dan labarugi
entitas asosiasi adalah sebagai berikut: Total assets, liabilities, revenues and net income of
associates are as follows:
Aset Liabilitas
Pendapatan LabaRugi
Assets Liabilities
Revenues IncomeLoss
Rp Rp
Rp Rp
PT Selaras Nusa Abadi 58,292,425,343
856,652,030 --
1,470,316,440 PT Selaras Nusa Abadi
PT Toyota Tsusho Logistic Center PT Toyota Tsusho Logistic Center
Nasmoco Transport 33,608,685,889
4,620,878,438 --
-- Nasmoco Transport
PT Marks Nasmoco Investindo 125,675,213,024
-- --
68,797,908 PT Marks Nasmoco Investindo
PT Laras Exata Ustanta 106,817,240,391
56,826,585,493 --
171,963,497 PT Laras Exata Ustanta
PT Bayauc Nasmoco Investindo 10,156,953,880
-- --
620.180.485 PT Bayauc Nasmoco Investindo
Aset Liabilitas
Pendapatan LabaRugi
Assets Liabilities
Revenues IncomeLoss
Rp Rp
Rp
PT Selaras Nusa Abadi 61,210,231,666
970,089,419 702,026,925
1,730,557,832 PT Selaras Nusa Abadi
PT Toyota Tsusho Logistic Center PT Toyota Tsusho Logistic Center
Nasmoco Transport 59,409,321,495
32,418,879,925 100,489,237,679
1,590,600,197 Nasmoco Transport
PT Marks Nasmoco Investindo 125,000,000,000
-- --
606,415,116 PT Marks Nasmoco Investindo
PT Laras Exata Ustanta 49,709,072,485
-- --
-- PT Laras Exata Ustanta
PT Bayauc Nasmoco Investindo 5,000,000,000
-- --
-- PT Bayauc Nasmoco Investindo
PT Jayatama Eka Persada 1,338,911,357
-- --
435,995 PT Jayatama Eka Persada
PT Profesindo Otto Servis Manajemen 333,602,912
236,422,806 420,000,000
987,040,400 PT Profesindo Otto Servis Manajemen
Aset Liabilitas
Pendapatan LabaRugi
Assets Liabilities
Revenues IncomeLoss
Rp Rp
Rp Rp
PT Selaras Nusa Abadi 67,540,242,658
5,569,542,585 199,815,872,713
2,453,933,632 PT Selaras Nusa Abadi
PT Toyota Tsusho Logistic Center PT Toyota Tsusho Logistic Center
Nasmoco Transport 50,974,609,024
25,630,661,425 92,086,275,199
606,725,891 Nasmoco Transport
PT Laras Exata Ustanta 49,709,072,485
PT Laras Exata Ustanta PT Jayatama Eka Persada
1,339,347,352 --
-- 85,521,724
PT Jayatama Eka Persada PT Profesindo Otto Servis Manajemen
1,700,192,152 615,971,646
2,403,591,036 230,303,673
PT Profesindo Otto Servis Manajemen
30 Sept 2016S ept 30, 2016
31 Des 2015 Dec 31, 2015 Disajikan Kembali Restated Catatan 41 Note 41
31 Des 2014 Dec 31, 2014 Disajikan Kembali Restated Catatan 41 Note 41
Aset Liabilitas
Pendapatan LabaRugi
Assets Liabilities
Revenues IncomeLoss
Rp Rp
Rp Rp
PT Selaras Nusa Abadi 105,624,746,619
46,571,443,577 279,171,209,436
225,084,536 PT Selaras Nusa Abadi
PT Toyota Tsusho Logistic Center PT Toyota Tsusho Logistic Center
Nasmoco Transport 40,515,795,267
24,259,839,080 65,338,808,969
1,629,763,733 Nasmoco Transport
PT Jayatama Eka Persada 1,424,869,076
-- 9,157,321,976
241,297,868 PT Jayatama Eka Persada
PT Profesindo Otto Servis Manajemen 1,516,909,716
662,992,883 5,601,163,291
22,174,663 PT Profesindo Otto Servis Manajemen
CV Chandra Motor 864,835,990
786,214,536 1,059,286,787
814,835,990 CV Chandra Motor
31 Des 2013 Dec 31, 2013 Disajikan Kembali Restated Catatan 41 Note 41
394
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
12. Properti Investasi 12. Investment Properties
Akun ini terdiri dari : This account consist of:
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning
Addition Deduction
Reclassification Ending
Balances Balances
Rp Rp
Rp Rp
Rp Biaya Perolehan
Acquisition Cost
Tanah 135,837,847,784
-- --
-- 135,837,847,784
Landrights
Aset dalam Penyelesaian Construction in Progress
Bangunan 147,801,844,598
59,824,909,743 --
-- 207,626,754,341
Building
Nilai Tercatat 283,639,692,382
343,464,602,125 Carrying Amount
30 Sep 2016 Sep 30, 2016
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning
Addition Deduction
Reclassification Ending
Balances Balances
Rp Rp
Rp Rp
Rp Biaya Perolehan
Acquisition Cost
Tanah 135,837,847,784
-- --
-- 135,837,847,784
Landrights
Aset dalam Penyelesaian Construction in Progress
Bangunan 29,559,543,000
-- 118,242,301,598
147,801,844,598 Building
Nilai Tercatat 165,397,390,784
283,639,692,382 Carrying Amount
31 Des 2015 Dec 31, 2015 Disajikan Kembali Restated Catatan 41 Note 41
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning
Addition Deduction
Reclassification Ending
Balances Balances
Rp Rp
Rp Rp
Rp Biaya Perolehan
Acquisition Cost
Tanah 106,849,074,175
16,251,255,578 --
12,737,518,031 135,837,847,784
Landrights
Aset dalam Penyelesaian Construction in Progress
Bangunan 25,734,122,717
3,825,420,283 --
-- 29,559,543,000
Building
Nilai Tercatat 132,583,196,892
165,397,390,784 Carrying Amount
31 Des 2014 Dec 31, 2014 Disajikan Kembali Restated Catatan 41 Note 41
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning
Addition Deduction
Reclassification Ending
Balances Balances
Rp Rp
Rp Rp
Rp Biaya Perolehan
Acquisition Cost
Tanah 111,637,883,175
-- 4,788,809,000
-- 106,849,074,175
Landrights
Aset dalam Penyelesaian Construction in Progress
Bangunan 18,608,299,716
7,125,823,001 --
-- 25,734,122,717
Building
Nilai Tercatat 130,246,182,891
132,583,196,892 Carrying Amount
31 Des 2013 Dec 31, 2013 Disajikan Kembali Restated Catatan 41 Note 41
Tanah Grup berlokasi di Jl. Gaya Motor 1 No. 8 Sunter, Jakarta Utara 7.325 meter persegi,
Lengkong Gudang, Serpong, Tangerang Selatan, Banten 6.231 meter persegi, Jl. Raya Wanasari No.
70 Klampok Brebes, Jawa Tengah 32.510 meter persegi, Jl. Majapahit No. 15, Pedurungan Lor,
Semarang 5.659 meter persegi, Jl. Gajah Mada Kuripan Purwodadi 8.095 meter persegi, Jl. MT.
Haryono No. 81, Donan Cilacap 21.648 meter persegi, Jl. Mercedes Desa Tlajung Udik, Kec.
The Group’s are located at Jl. Gaya Motor 1 No. 8 Sunter, Jakarta Utara 7,325 square meters,
Lengkong Gudang, Serpong, South Tangerang, Banten 6,231 square meters, Jl. Raya Wanasari
No. 70 Klampok Brebes, Central Java 32,150 square meters, Jl. Majapahit No. 15, Pedurungan
Lor, Semarang 5,659 square meters, Jl. Gajah Mada Kuripan Purwodadi 8,095 square meters,
Jl. MT. Haryono No. 81, Donan Cilacap 21,648 square meters, Jl. Mercedes Desa Tlajung Udik,
395
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
Gunung Putri Bogor 23.393 meter persegi, Jl. Bukit Raya Ngesrep Banyumanik 7.165 meter persegi,
dan Jl. Semarang-Kendal KM. 10,7 Semarang 17.477 meter persegi.
Kec. Gunung Putri Bogor 23,393 square meters, Jl. Bukit Raya Ngesrep Banyumanik 7,165 square
meters and Jl. Semarang-Kendal KM. 10,7 Semarang 17,477 square meters.
Pada tanggal 30 September 2016, nilai wajar tanah properti investasi berdasarkan estimasi manajemen
adalah sebesar Rp 482.175.430.000. Estimasi nilai wajar tanah ditentukan berdasarkan sifat dari nilai
tanah yang selalu mengalami peningkatan dan data pembanding yang dimiliki oleh manajemen walaupun
adanya keterbatasan data pasar yang dapat diperbandingkan.
Manajemen berkeyakinan
penentuan estimasi nilai wajar tersebut telah mencermikan nilai wajar tanah tanah tersebut.
As of 30 September 2016, the fair value of investment property land based on managements
estimate amounted to Rp 482,175,430,000. Estimated fair value of the land is determined based
on the nature of the land on which the value always increases and comparable data owned by the
management despite the limitations of comparable market data. The Management believes that its
estimated fair value reflects the fair value of the land. Pendapatan sewa dan beban pokok pendapatan dari
properti investasi pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk
tahun-tahun yang berakhir pada 30 September 2016 dan 2015, 31 Desember 2015, 2014 dan 2013 adalah
sebagai berikut: Rental revenue earned and cost of revenue incurred
from investment property in the consolidated statement of profit or loss and other comprehensive
income for the years ended September 30, 2016 and 2015, December 31, 2015, 2014 and 2013 are as
follows:
30 Sep 2016 30 Sep 2015
31 Des 2015 31 Des 2014
31 Des 2013 Sep 30, 2016
Tidak Diaudit Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
6 Bulan Month
Sep 30, 2015 12 Bulan
Month 12 Bulan Month 12 Bulan Month Unaudited
9 Bulan Month
Rp Rp
Rp Rp
Rp
Pendapatan Sewa 69,182,658
55,555,555 55,555,555
55,555,555 55,555,555
Rental Revenue Beban Pokok yang
Cost of Revenue Arise from Timbul dari Properti
Investment Properties Investasi
-- --
-- --
--
Pada tanggal 30 September 2016 aset dalam penyelesaian merupakan pembangunan gedung di
BSD City, Tangerang Selatan milik NRM, entitas anak, dengan persentase tingkat penyelesaian
terhadap nilai kontrak sebesar dari 98 dan diperkirakan akan selesai dalam 1 tahun kedepan.
Jumlah pengeluaran yang diakui adalah sebesar Rp207.626.754.341. Tidak terdapat hambatan atas
kelanjutan penyelesaian proyek aset dalam penyelesaian tersebut.
As of September 30, 2016, construction in progress is building development in BSD City, South
Tangerang belong to NRM, subsidiary, with percentage of completion to contract value of 98
and estimated to be completed in next 1 years. The recognized cost amounted to Rp207,626,754,341.
There are no obstacles to the continuation of the construction in progress the project completion.
13. Aset Tetap 13. Property and Equipment
Akun ini terdiri dari : This account consist of:
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning Balances
Additions Disposals
Penyesuaian Ending Balances
Reclassification Adjustment
Rp Rp
Rp Rp
Rp Biaya Perolehan
Pemilikan Langsung
Direct Ownership
Tanah 161,668,014,081
-- --
-- 161,668,014,081
Land
30 Sep 2016 Sep 30, 2016
Acquisition Cost
396
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning Balances
Additions Disposals
Penyesuaian Ending Balances
Reclassification Adjustment
Rp Rp
Rp Rp
Rp 30 Sep 2016
Sep 30, 2016
Bangunan dan Prasarana 298,551,054,393
680,423,779 25,094,620,875
38,820,306,340 312,957,163,637
Buildings and Improvements Kendaraan Bermotor
75,150,040,158 18,260,260,857
7,365,274,582 --
86,045,026,433 Motor Vehicles
Peralatan Kantor 68,937,452,253
10,899,112,042 41,250,200
3,437,244,741 76,358,069,354
Office Equipment Mesin dan Peralatan
75,372,245,946 1,383,945,506
132,000,000 6,422,628,122
83,046,819,574 Machinery and Equipment
Aset Dalam Penyelesaian 101,277,026,694
22,081,333,800 --
41,805,689,721 81,552,670,773
Construction in Progress
Aset Sewa Operasi Operating Leease Assets
Kendaraan Bermotor 219,814,852,394
-- 111,798,632,325
-- 108,016,220,069
Motor Vehicles Total
1,000,770,685,919 53,305,075,984 -
- 144,431,777,982
-- 909,643,983,921
Total Total
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Bangunan dan Prasarana 46,453,615,275
11,018,110,620 2,355,074,824
3,401,712 55,113,249,359
Buildings and Improvements Kendaraan Bermotor
39,915,766,131 7,673,087,511
5,860,712,892 --
41,728,140,750 Motor Vehicles
Peralatan Kantor 52,507,594,047
14,769,981,301 39,656,450
5,885,051,940 73,122,970,838
Office Equipment Mesin dan Peralatan
37,911,653,193 4,608,604,238
147,000,002 5,881,650,228
36,491,607,201 Machinery and Equipment
Kendaraan Sewa --
-- --
-- Rent Vehicles
Aset Sewa Operasi Operating Leease Assets
Kendaraan Bermotor 76,675,367,083
16,800,977,071 76,797,448,293
-- 16,678,895,861
Motor Vehicles Total
253,463,995,729 54,870,760,741
85,199,892,461 --
223,134,864,009 Total
Nilai Buku 747,306,690,190
686,509,119,912 Net Book Value
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning Balances
Additions Disposals
Penyesuaian Ending Balances
Reclassification Adjustment
Rp Rp
Rp Rp
Rp Biaya Perolehan
Pemilikan Langsung
Direct Ownership
Tanah 132,108,299,645
35,452,221,389 5,892,506,953
-- 161,668,014,081
Land Bangunan dan Prasarana
314,671,762,829 76,859,505,301
5,145,825,671 87,834,388,066
298,551,054,393 Buildings and Improvements
Kendaraan Bermotor 68,166,340,598
13,666,431,310 6,682,731,750
-- 75,150,040,158
Motor Vehicles Peralatan Kantor
50,914,036,457 18,108,688,849
85,273,053 --
68,937,452,253 Office Equipment
Mesin dan Peralatan 50,763,076,692
25,418,185,754 809,016,500
-- 75,372,245,946
Machinery and Equipment Aset Dalam Penyelesaian
122,839,425,715 8,845,514,511
-- 30,407,913,532
101,277,026,694 Construction in Progress
Aset Sewa Operasi Operating Leease Assets
Kendaraan Bermotor 352,714,871,440
3,802,787,717 136,702,806,763
-- 219,814,852,394
Motor Vehicles Total
1,092,177,813,376 182,153,334,831 -
- 155,318,160,690
118,242,301,598 1,000,770,685,919
Total Total
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Bangunan dan Prasarana 40,524,286,299
6,828,670,486 899,341,510
-- 46,453,615,275
Buildings and Improvements Kendaraan Bermotor
36,742,480,836 8,095,120,799
4,921,835,504 --
39,915,766,131 Motor Vehicles
Peralatan Kantor 29,561,306,794
23,021,974,380 75,687,127
-- 52,507,594,047
Office Equipment Mesin dan Peralatan
30,308,062,628 8,114,401,928
510,811,363 --
37,911,653,193 Machinery and Equipment
Aset Sewa Operasi Operating Leease Assets
Kendaraan Bermotor 90,683,742,533
35,125,639,289 49,134,014,739
-- 76,675,367,083
Motor Vehicles Total
227,819,879,090 81,185,806,882
55,541,690,243 --
253,463,995,729 Total
Nilai Buku 864,357,934,286
747,306,690,190 31 Des 2015
Dec 31, 2015 Disajikan Kembali Restated Catatan 41 Note 41
Acquisition Cost
Net Book Value Saldo Awal
Penambahan Pengurangan
Reklasifikasi Saldo Akhir
Beginning Balances Additions
Disposals Penyesuaian
Ending Balances Reclassification
Adjustment Rp
Rp Rp
Rp Rp
Biaya Perolehan Pemilikan Langsung
Direct Ownership
Tanah 143,964,644,584
881,173,092 --
12,737,518,031 132,108,299,645
Land Bangunan dan Prasarana
146,800,175,904 30,181,135,823
32,212,500 137,722,663,602
314,671,762,829 Buildings and Improvements
Kendaraan Bermotor 59,240,859,215
10,737,999,366 1,882,777,983
70,260,000 68,166,340,598
Motor Vehicles Peralatan Kantor
35,227,737,674 14,932,797,811
202,845,500 956,346,472
50,914,036,457 Office Equipment
Mesin dan Peralatan 32,809,108,985
16,602,765,657 127,309,198
1,478,511,248 50,763,076,692
Machinery and Equipment Aset Dalam Penyelesaian
106,084,783,090 156,982,423,947
-- 140,227,781,322
122,839,425,715 Construction in Progress
Aset Sewa Operasi Operating Leease Assets
Kendaraan Bermotor 445,838,083,013
29,506,392,698 122,629,604,271
-- 352,714,871,440
Motor Vehicles Total
969,965,392,465 259,824,688,394 -
- 124,874,749,452
12,737,518,031 1,092,177,813,376
Total Total
31 Des 2014 Dec 31, 2014 Disajikan Kembali Restated Catatan 41 Note 41
Acquisition Cost
397
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning Balances
Additions Disposals
Penyesuaian Ending Balances
Reclassification Adjustment
Rp Rp
Rp Rp
Rp 31 Des 2014
Dec 31, 2014 Disajikan Kembali Restated Catatan 41 Note 41
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Bangunan dan Prasarana 30,509,916,808
10,046,581,992 32,212,501
-- 40,524,286,299
Buildings and Improvements Kendaraan Bermotor
29,446,741,741 8,742,621,906
1,446,882,811 --
36,742,480,836 Motor Vehicles
Peralatan Kantor 22,285,813,597
7,487,569,812 212,076,615
-- 29,561,306,794
Office Equipment Mesin dan Peralatan
22,264,514,037 8,154,730,971
111,182,380 --
30,308,062,628 Machinery and Equipment
Aset Sewa Operasi Operating Leease Assets
Kendaraan Bermotor 86,585,201,114
49,311,054,376 41,864,244,079
-- 90,683,742,533
Motor Vehicles Total
191,092,187,297 83,742,559,057
43,666,598,386 --
227,819,879,090 Total
Nilai Buku 778,873,205,168
864,357,934,286 Net Book Value
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning Balances
Additions Disposals
Penyesuaian Ending Balances
Reclassification Adjustment
Rp Rp
Rp Rp
Rp Pemilikan Langsung
Direct Ownership
Tanah 115,784,356,796
28,194,127,788 13,840,000
-- 143,964,644,584
Land Bangunan dan Prasarana
106,052,789,221 18,273,003,543
-- 22,474,383,140
146,800,175,904 Buildings and Improvements
Kendaraan Bermotor 47,850,078,506
14,765,785,061 3,450,004,352
75,000,000 59,240,859,215
Motor Vehicles Peralatan Kantor
32,615,259,874 2,034,232,780
24,999,000 603,244,020
35,227,737,674 Office Equipment
Mesin dan Peralatan 26,966,785,790
5,539,748,197 212,413,780
514,988,778 32,809,108,985
Machinery and Equipment Aset Dalam Penyelesaian
25,301,521,577 104,450,877,451
-- 23,667,615,938
106,084,783,090 Construction in Progress
Aset Sewa Operasi Operating Lease Assets
Kendaraan Bermotor 258,852,697,616
237,398,317,080 50,412,931,683
-- 445,838,083,013
Motor Vehicles Total
613,423,489,380 410,656,091,900 -
- 54,114,188,815 -
- --
969,965,392,465 Total
Total
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Bangunan dan Prasarana 18,733,785,858
11,790,049,043 --
13,918,093 30,509,916,808
Buildings and Improvements Kendaraan Bermotor
23,151,025,555 8,178,614,946
1,892,113,244 9,214,484
29,446,741,741 Motor Vehicles
Peralatan Kantor 19,857,858,680
2,437,227,808 22,988,103
13,715,212 22,285,813,597
Office Equipment Mesin dan Peralatan
16,883,636,369 5,602,303,049
212,413,778 9,011,603
22,264,514,037 Machinery and Equipment
Aset Sewa Operasi Operating Lease Assets
Kendaraan Bermotor 66,447,725,577
47,907,825,316 27,770,349,779
-- 86,585,201,114
Motor Vehicles Total
145,074,032,039 75,916,020,162 -
- 29,897,864,904 -
- --
191,092,187,297 Total
Nilai Buku 468,349,457,341
778,873,205,168 31 Des 2013
Dec 31, 2013 Disajikan Kembali Restated Catatan 41 Note 41
Net Book Value
Beban penyusutan dibebankan pada laporan laba rugi komprehensif konsolidasian untuk periodetahun-
tahun yang berakhir pada tanggal 30 September 2016, 30 September 2015, 31 Desember 2015, 2014
dan 2013 sebagai berikut: Depreciation expense charged to the consolidated
statements of profit or loss and other comprehensive income for the periodsyears ended September 30,
2016, September 30, 2015, December 31, 2015, 2014 and 2013 are as follows:
30 Sep 2016 31 Des 2015
31 Des 2014 31 Des 2013
Sep 30, 2016 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
6 Bulan Month 12 Bulan Month 12 Bulan Month 12 Bulan Month
Rp Rp
Rp Rp
Beban Pokok Penjualan 16,815,896,856
34,808,932,892 49,311,054,377
47,891,082,420 Cost of Sales
Beban Usaha 38,054,863,885
46,376,873,990 34,431,504,680
28,024,937,742 Operating Expenses
Catatan 27 Note 27
Total 54,870,760,741
81,185,806,882 83,742,559,057
75,916,020,162 Total
Grup memiliki beberapa bidang tanah yang terletak di beberapa tempat terutama di Jawa dan Pontianak
dengan hak legal berupa hak atas tanah yang berjangka waktu 20 sampai dengan 30 tahun yang
akan jatuh tempo sampai dengan tahun 2031. The Group owns lands located in various locations
principally in Java and Pontianak, with landrights for a period of 20 to 30 years and will expire until 2031.
398
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
Manajemen berpendapat bahwa tidak terdapat masalah dengan perpanjangan hak guna bangunan
karena seluruh tanah diperoleh secara sah dan didukung dengan bukti pemilikan yang memadai.
Management believes that there will be no problem in the extension of the building use right certificate since
lands were acquired legally and are supported by sufficient evidence of ownership.
Pada tanggal 30 September 2016 dan 2015, 31 Desember 2015, 2014 dan 2013 Grup menjual
beberapa aset tetap dengan rincian sebagai berikut: As of September 30, 2016 and 2015, December 31,
2015, 2014 and 2013, Group had disposed part of its property and equipment with details as follow:
30 Sep 2016 30 Sep 2015
31 Des 2015 31 Des 2014
31 Des 2013 Sep 30, 2016
Tidak Diaudit Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
6 Bulan Month
Sep 30, 2015 12 Bulan
Month 12 Bulan Month 12 Bulan Month Unaudited
9 Bulan Month
Rp Rp
Rp Rp
Rp Aset Tetap - Kepemilikan
Property and Equipment - Langsung
Direct Ownership
Harga Penjualan 51,494,515,147 700,300,000 36,547,612,957 834,821,491 6,600,475,907
Selling Price Nilai Buku
38,125,899,129 534,391,505 25,023,029,431 442,790,874 5,828,772,257 Book Value
Laba Penjualan 13,368,616,018 165,908,495 11,524,583,526 392,030,617 771,703,650
Gain on Sale
Aset Sewa Operasi Operating Lease Assets
Harga Penjualan 145,448,055,926 71,429,235,130
92,729,765,350 52,962,488,019 29,275,570,659 Selling Price
Nilai Buku 35,001,184,032
67,847,145,716 87,568,792,024 47,028,144,146 22,642,581,904
Book Value Laba Penjualan
2,430,651,825 3,582,089,414
5,160,973,326 5,934,343,873
6,632,988,755
Gain on Sale
Pada 30 September 2016, 31 Desember 2015, 2014 dan 2013 aset tetap, kecuali tanah telah
diasuransikan kepada PT Asuransi Central Asia, PT Asuransi Adira Dinamika, PT Asuransi Wahana
Tata, PT Asuransi Motopro PT Asuransi QBE Pool Indonesia,
PT Asuransi
MSIG Indonesia,
PT Asuransi Jasa Tania, PT Asuransi Central Asia, PT Astra Buana, PT Binagriya Upakara, PT Asuransi
Indrapura, dan PT Asuransi Mitra Pelindung Mustika terhadap risiko kebakaran, pencurian dan risiko
lainnya dengan
jumlah pertanggungan
Rp516.035.256.000, Rp958.883.832.000,
Rp510.316.707.829 dan Rp.188.360.100.145. As of September 30, 2016, December 31, 2015, 2014
and 2013 property and equipment, except land, were insured by PT Asuransi Central Asia, PT Asuransi
Adira Dinamika, PT Asuransi Wahana Tata, PT Asuransi Motopro PT Asuransi QBE Pool
Indonesia, PT
Asuransi MSIG
Indonesia, PT Asuransi Jasa Tania, PT Asuransi Central Asia
and PT Astra Buana against fire, theft and other possible risks for an aggregate amount of
Rp516,035,256,000, Rp953,883,832,000,
Rp510,316,707,829 and
Rp188,360,100,145, respectively.
Manajemen berpendapat bahwa nilai pertanggungan asuransi
cukup memadai
untuk menutup
kemungkinan kerugian atas risiko yang mungkin dialami.
Management believes that the sum insured is adequate to cover any possible losses from the
damage and other risks. Berdasarkan penelaahan aset tetap secara individu
pada akhir tahunperiode, manajemen berpendapat bahwa tidak diperlukan penyisihan penurunan nilai
aset tetap. According to the individual review on property and
equipment at the end of the yearperiod, management believes that no allowance is
necessary for impairment of the value of property and equipment.
Per 30 September 2016, AFI, entitas anak menjaminkan kepada PT Bank Central Asia Tbk
asetnya berupa sebidang tanah atas SHGB No. 7929Pondok Pinang seluas 124 m
2
, Jakarta Selatan yang terdaftar atas nama NRM; dan sebidang tanah
atas SHGB No. 7930 Pondok Pinang seluas 124 m
2
, Jakarta Selatan yang terdaftar atas nama NRM
Catatan 19. As of September 30, 2016, AFI guarantee of its
assets are to PT Bank Central Asia Tbk a plot of land on SHGB No. 7929 Pondok Pinang area of 124 sqm,
South Jakarta registered on behalf of NRM and a plot of land on SHGB No. 7930 Pondok Pinang area of
124 sqm, South Jakarta registered on behalf of NRM Note 19.
399