DANA DALAM PEMBATASAN RESTRICTED FUNDS
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
ang dapat
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
72
15. ASET TETAP lanjutan 15. FIXED ASSETS continued
31 Desember 2014 December 31, 2014
Akuisisi Dekonsolidasi
1 Januari 2014 Penambahan
Pengurangan Reklasifikasi
Acquisition 31 Desember 2014
January 1, 2014 Additions
Deductions Reclassifications Deconsolidation December 31, 2014
Tanah 492.689.659.299
16.673.586.607 41.930.509.623
- 707.425.548.019
1.174.858.284.302 Land
Bangunan dan Buildings and
prasarana 928.275.789.906
16.358.593.898 73.526.981.087
275.557.539.671 168.534.233.734
1.315.199.176.122 improvements
Kendaraan bermotor 20.586.227.335
7.178.571.113 1.881.724.071
5.967.768.897 2.367.784.170
22.283.089.650 Motor vehicles
Mesin dan peralatan 42.339.665.039
10.444.778.301 4.522.600.436
29.252.399.639 171.142.307.323
248.656.549.866 Machine and equipments
Perabotan dan Furniture, fixtures
perlengkapan and office
kantor 151.655.614.532
11.640.954.219 -
1.951.386.202 4.276.909.767
169.524.864.720 equipment
Jumlah pemilikan langsung
1.635.546.956.111 62.296.484.138
121.861.815.217 300.793.556.615 1.053.746.783.013
2.930.521.964.660 Total direct ownership
Assets under Aset bangun serah
build and transfer Bangunan
227.429.246.070 3.297.775.000
- -
- 230.727.021.070
Buildings Proyek properti dalam
Property project penyelesaian
in-progress Bangunan
112.207.262.254 43.017.614.698
66.277.126.000 310.604.614.936 579.882.207.774
358.225.343.790 Buildings
Jumlah biaya perolehan
1.975.183.464.435 108.611.873.836
188.138.941.217 9.811.058.321 1.633.628.990.787
3.519.474.329.520 Total cost
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung Direct ownership
Bangunan dan Buildings and
prasarana 132.849.441.590
41.538.933.900 18.592.599.762
124.781.607 1.699.743.015
153.971.251.106 improvements
Kendaraan bermotor 15.939.114.286
2.060.273.049 1.328.388.515
159.799.518 765.847.428
17.277.046.730 Motor vehicles
Mesin dan peralatan 11.128.328.216
17.822.423.411 260.950.590
5.979.667.700 20.400.246.094
43.110.379.431 Machine and equipments
Perabotan dan Furniture, fixtures
perlengkapan and office
kantor 115.699.176.943
11.045.095.104 -
6.264.248.825 1.465.324.912
134.473.845.784 equipment
Jumlah pemilikan Total direct
langsung 275.616.061.035
72.466.725.464 20.181.938.867
- 20.931.675.419
348.832.523.051 ownership
Assets under Aset bangun serah
build and transfer Bangunan
78.784.142.345 9.268.158.688
- -
- 88.052.301.033
Buildings Jumlah akumulasi
Total accumulated penyusutan
354.400.203.380 81.734.884.152
20.181.938.867 -
20.931.675.419 436.884.824.084
depreciation
Nilai buku bersih 1.620.783.261.055
3.082.589.505.436 Net book value
Alokasi beban penyusutan selama tahun 2015 dan 2014 adalah sebagai berikut:
Allocation of depreciation expenses during 2015 and 2014 are as follows:
2015 2014
Beban pokok penghasilan 43.211.861.792
11.825.223.478 Cost of revenue
Beban umum dan administrasi General and administrative expenses
lihat Catatan 35 butir b 66.855.335.667
69.909.660.674 see Note 35 point b
Jumlah 110.067.197.459
81.734.884.152 Total
Rincian penjualan dan penghapusan aset tetap selama tahun 2015 dan 2014 adalah sebagai berikut:
The details of sales and write-off of fixed assets during 2015 and 2014 are as follows:
2015 2014
Nilai perolehan 16.022.257.812
121.861.815.217 Cost
Akumulasi penyusutan 4.601.205.581
20.181.938.867 Accumulated depreciation
Nilai buku bersih aset tetap 11.421.052.231
101.679.876.350 Net book value of fixed assets
Rugi atas penyerahan aset Loss on transfer of assets
lihat Catatan 19 -
62.460.423.404 see Note 19
Nilai buku bersih aset tetap setelah penyelesaian
Net book value of fixed assets after utang bank
11.421.052.231 39.219.452.946
settlement of bank loan Hasil penjualan aset tetap
1.641.234.378 35.474.607.548
Proceed from sale of fixed assets
Rugi atas penjualan Loss on sales and write-off
penghapusan aset tetap 9.779.817.853
3.744.845.398 of fixed assets