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