31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan
DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED Continued
- 46 - 13. ASET TETAP
13. PROPERTY AND EQUIPMENT
1 Januari 2013 Penambahan
Pengurangan Reklasifikasi
31 Desember 2013 January 1, 2013
Additions Disposals
Reclasification December 31, 2013
Rp Rp
Rp Rp
Rp
Biaya Perolehan Cost Value
Pemilikan Langsung Direct Ownership
Tanah 4.773.443.861
1.830.715.818.999 -
- 1.835.489.262.860
Land Bangunan dan prasarana
594.297.695.969 610.237.075.382
- 159.270.863.943
1.363.805.635.294 Building and improvement
Kendaraan bermotor 4.745.646.667
12.247.553.214 494.000.000
- 16.499.199.881
Vehicles Peralatan dan perlengkapan
Office equipment and kantor
41.977.764.379 251.276.512.163
10.786.600 23.175.161.967
316.418.651.909 office supply
Peralatan resto 460.434.625
56.589.774.428 -
- 57.050.209.053
Cafe equipment Peralatan bangunan
42.818.415.873 10.796.012.544
- 27.125.767.301
80.740.195.718 Building equipment
Landscape -
10.583.895.513 -
- 10.583.895.513
Landscape Lapangan golf
- 61.565.432.645
- -
61.565.432.645 Golf course
Bangunan dalam penyelesaian 53.009.971.187
160.222.566.144 -
208.271.793.211 4.960.744.120
Contruction in progress Jumlah
742.083.372.561 3.004.234.641.032
504.786.600 1.300.000.000
3.747.113.226.993 Total
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Bangunan dan prasarana 223.959.984.238
279.352.849.833 -
- 503.312.834.071
Building and improvement Kendaraan bermotor
1.660.540.838 5.974.614.125
307.483.302 -
7.327.671.661 Vehicles
Peralatan dan perlengkapan Office equipment and
kantor 20.901.293.978
186.531.993.074 8.089.950
- 207.425.197.102
office supply Peralatan resto
119.774.842 676.536.118
- -
796.310.960 Cafe equipment
Peralatan bangunan 28.219.914.180
6.911.375.115 -
- 35.131.289.295
Building equipment Landscape
- 6.334.320.286
- -
6.334.320.286 Landscape
Lapangan golf -
32.665.087.527 -
- 32.665.087.527
Golf course Jumlah
274.861.508.076 518.446.776.078
315.573.252 -
792.992.710.902 Total
Jumlah Tercatat 467.221.864.485
2.954.120.516.091 Net Book Value
1 Januari 2012 Penambahan
Pengurangan Reklasifikasi
31 Desember 2012 January 1, 2012
Additions Disposals
Reclasification December 31, 2012
Rp Rp
Rp Rp
Rp
Biaya Perolehan Cost Value
Pemilikan Langsung Direct Ownership
Tanah -
- -
4.773.443.861 4.773.443.861
Land Bangunan dan prasarana
16.885.199.160 577.412.496.809
- -
594.297.695.969 Building and improvement
Kendaraan bermotor 3.941.677.657
3.798.393.858 2.994.424.848
- 4.745.646.667
Vehicles Peralatan dan perlengkapan
Office equipment and kantor
4.622.026.924 37.355.737.455
- -
41.977.764.379 office supply
Peralatan resto 399.091.500
61.343.125 -
- 460.434.625
Cafe equipment Peralatan bangunan
- 42.818.415.873
- -
42.818.415.873 Building equipment
Bangunan dalam penyelesaian -
53.009.971.187 -
- 53.009.971.187
Contruction in progress Jumlah
25.847.995.241 714.456.358.307
2.994.424.848 4.773.443.861
742.083.372.561 Total
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Bangunan dan prasarana 12.826.561.352
211.133.422.886 -
- 223.959.984.238
Building and improvement Kendaraan bermotor
2.214.396.828 2.116.068.858
2.669.924.848 -
1.660.540.838 Vehicles
Peralatan dan perlengkapan Office equipment and
kantor 3.411.086.292
17.490.207.686 -
- 20.901.293.978
office supply Peralatan resto
8.314.407 111.460.435
- -
119.774.842 Cafe equipment
Peralatan bangunan -
28.219.914.180 -
- 28.219.914.180
Building equipment Jumlah
18.460.358.879 259.071.074.045
2.669.924.848 -
274.861.508.076 Total
Jumlah Tercatat 7.387.636.362
467.221.864.485 Net Book Value
Penambahan aset tetap termasuk aset tetap BNR, yang dikonsolidasikan pada tahun 2013 Catatan 38 pada
tahun 2013 dan aset tetap NGI yang dikonsolidasikan sejak tahun 2012. Rinciannya adalah sebagai berikut:
Additions to property and equipment includes property and equipment of BNR, which was consolidated in 2013
Note 38 and property and equipment of NGI which was consolidated since 2012. Details are as follows:
2013 2012
Rp Rp
Biaya perolehan, termasuk penyesuaian nilai wajar
2.755.657.156.461 631.866.092.834
Cost, including fair value adjustment Akumulasi penyusutan
453.596.864.436 223.338.092.834
Accumulated depreciation Jumlah tercatat bersih
2.302.060.292.025 408.528.000.000
Net carrying amount
31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan
DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED Continued
- 47 - Penjualan aset tetap adalah sebagai berikut:
The details of disposal of property and equipment are as follows:
2013 2012
Rp Rp
Penerimaan dari penjualan 99.166.668
673.666.149 Proceeds from sale of
aset tetap property and equipment
Nilai tercatat 189.213.348
324.500.000 Net carrying amount
Keuntungan kerugian penjualan Gain loss on sale of property and
aset tetap 90.046.680
349.166.149 equipment
Hal legal atas tanah aset tetap berupa HGB atas nama Grup berjangka waktu 20 – 30 tahun yang akan jatuh
tempo pada tahun 2018 – 2028. Manajemen berpendapat bahwa tidak terdapat masalah dalam
perpanjangan hak atas tanah karena seluruh tanah diperoleh secara sah dan didukung dengan bukti
pemilikan yang memadai. The legal right over the land in the form of HGB under
the name of the Group has a period of 20 – 30 years until 2018 – 2028. Management believes that there will
be no difficulty in the extension of the landrights since all land were acquired legally and supported sufficient
evidence of ownership. Beban penyusutan dialokasikan sebagai berikut:
Depreciation expense was allocated to the following: 2013
2012 Rp
Rp Beban pokok pendapatan
60.917.568.088 33.472.368.197
Cost of revenues Beban umum dan administrasi
3.932.343.554 2.260.613.014
General and administrative expenses Jumlah
64.849.911.642 35.732.981.211
Total Pada tanggal 31 Desember 2013 dan 2012, aset tetap
NGI, entitas anak, berupa tanah dan bangunan The Westin Resort Nusa Dua and Bali International
Convention Centre yang berlokasi di Bali masing- masing
sebesar Rp
506.406.130.707 dan
Rp 371.260.711.398 digunakan sebagai jaminan atas utang bank kepada PT Bank ICBC Indonesia
Catatan 21. As of December 31, 2013 and 2012, property and
equipment of NGI, a subsidiary, consisting of land and buildings of The Westin Resort Nusa Dua and Bali
International Convention Centre located in Bali amounting
to Rp
506,406,130,707 and
Rp 371,260,711,398 were used as collateral for bank loan to PT Bank ICBC Indonesia Note 21.
Biaya pinjaman yang dikapitalisasi pada aset tetap dalam penyelesaian sejumlah Rp 3.784.854.151 pada
31 Desember 2013. Tingkat kapitalisasi biaya pinjaman sampai dengan 31 Desember 2013 adalah 5,79.
Borrowing cost capitalized to construction in progress amounted to Rp 3,784,854,151 at December 31, 2013.
Borrowing cost capitalization rate as of December 31, 2013 is 5.79.
Pada tanggal 31 Desember 2013 dan 2012, aset tetap bersamaan dengan aset real estat dengan nilai tercatat
masing-masing sebesar Rp 1.718.390.125.403 dan Rp 431.206.232.609, kecuali tanah, telah diasuransikan
kepada perusahaan asuransi terhadap risiko gempa bumi, terorisme, sabotase dan risiko lainnya dengan
nilai pertanggungan
masing-masing sebesar
US 231.000.000 dan Rp 845.000.000 pada tanggal 31 Desember 2013 dan US 60.000.000 pada tanggal
31 Desember 2012. As of December 31, 2013 and 2012, property and
equipment along with real estate assets except land with carrying amount of Rp 1,718,390,125,403 and
Rp 431,206,233,609, respectively, were insured with insurance companies against earthquake, terrorism,
sabotage and other risk with sum insured of US 231,000,000 and Rp 845,000,000 as of
December 31, 2013 and US 60,000,000 as of December 31, 2012.
Nilai wajar aset tetap, kecuali aset dalam penyelesaian pada tanggal 31 Desember 2013 dan 2012 masing-
masing sebesar Rp 3.256.077 juta dan Rp 408.528 juta. Penilaian dilakukan oleh penilai independen, KJPP
Firman Suryantoro Sugeng Suzy, Hartomo Rekan dan KJJP Andang Kosasih, Maman Firmansyah, Agus
Prihanto Rekan. Penilaian dilakukan masing-masing pada tanggal 31 Mei 2013 dan 31 Desember 2011,
berdasarkan metode pendekatan biaya dan pendekatan pendapatan. Manajemen berpendapat bahwa tidak
terdapat kejadian atau perubahan keadaan yang mengindikasikan penurunan nilai aset tetap pada
tanggal pelaporan. The fair value of property and equipment, except for
construction in progress as of December 31, 2013 and 2012 amounted to Rp 3,256,077 million and
Rp 408,528 million, respectively. The assessment was conducted by independent appraisers, KJPP Firman
Suryantoro Sugeng Suzy, Hartomo Rekan and dan KJJP Andang Kosasih, Maman Firmansyah, Agus
Prihanto Rekan. The assessment were conducted as of May 31, 2013 and December 31, 2011, respectively,
using cost and income approach. Management believes that there are no events or changes in circumstances
which may indicate impairment in value of property and equipment as of the reporting date.