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