TANAH YANG BELUM DIKEMBANGKAN lanjutan LAND BANK continued PROPERTI INVESTASI INVESTMENT PROPERTIES

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2013 Dan 31 Desember 2012 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2013 Dan 2012 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2013 And December 31, 2012 And For The Periods Ended September 30, 2013 And 2012 Expressed in Rupiah, unless otherwise stated 80 14. PROPERTI INVESTASI lanjutan 14. INVESTMENT PROPERTIES continued Mutasi properti investasi selama 30 September 2013 dan 31 Desember 2012 adalah sebagai berikut: Changes in investment properties during September 30, 2013 and December 31, 2012 are as follows: 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Harga perolehan Costs Saldo awal 590.377.979.332 492.645.955.576 Balance at beginning of the year Penambahan nilai perolehan - 112.378.468.467 Additional of costs Reklasifikasi ke aset tetap - 14.646.444.711 Reclassification to fixed assets Saldo akhir 590.377.979.332 590.377.979.332 Balance at end of the year Akumulasi penyusutan Accumulated depreciation Saldo awal 32.792.246.950 20.079.673.066 Balance at beginning of the year Beban penyusutan 16.839.486.774 14.600.344.784 Depreciation expense Reklasifikasi ke aset tetap - 1.887.770.900 Reclassification to fixed assets Saldo akhir 49.631.733.724 32.792.246.950 Balance at end of the year Aset dalam penyelesaian - Construction in-progress - Saldo awal 392.255.023.638 - Balance at beginning of the year Reklasifikasi dari aset tetap - 392.255.023.638 Reclassification from fixed assets Saldo akhir 392.255.023.638 392.255.023.638 Balance at end of the year Nilai buku bersih 933.001.269.246 949.840.756.020 Net book value Pendapatan sewa properti investasi yang diakui selama 30 September 2013 dan 2012 masing-masing sebesar Rp 66,65 miliar dan Rp 66,66 miliar yang disajikan sebagai bagian dari penghasilan sewa perkantoran pada laporan laba rugi komprehensif konsolidasian. Rental income from the investment properties recognized in September 30, 2013 and 2012 amounted to Rp 66.65 billion and Rp 66.66 billion, respectively, which was presented as part of rental of office spaces in the consolidated statements of comprehensive income. Beban penyusutan selama 30 September 2013 dan 2012 masing-masing sebesar Rp 16,84 miliar dan Rp 9,18 miliar disajikan sebagai bagian dari akun “Beban Pokok Penghasilan” pada laporan laba rugi komprehensif konsolidasian lihat Catatan 36. Depreciation expense during September 30, 2013 and 2012 is amounted to Rp 16.84 billion and Rp 9.18 billion, respectively, is presented as part of “Cost of Revenues” in the consolidated statements of comprehensive income see Note 36. Properti investasi diasuransikan terhadap risiko bencana alam, risiko kebakaran dan risiko lainnya bersama dengan aset tetap lihat Catatan 16. Investment properties are insured against losses from natural disaster, fire and other risks along with fixed assets see Note 16. 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 30 September 2013 dan 31 Desember 2012. Based on the review on the recoverable value of the investment properties, Group management believe that there is no events or changes indicating assets impairment as of September 30, 2013 and December 31, 2012. 15. HAK PENGUSAHAAN JALAN TOL 15. TOLL ROAD CONCESSION RIGHT Pada tanggal 25 Oktober 2012, PT Bakrie Infrastructure BI, Entitas Anak, menandatangani Perjanjian Pengikatan Jual Beli kepemilikan Saham di PT Bakrie Toll Road BTR dengan PT Zulam Alinda Sejahtera, sehingga sejak tanggal tersebut BI tidak lagi mengkonsolidasi BTR lihat Catatan 4 butir p, 18 dan 45 butir i. As of October 25, 2012, PT Bakrie Infrastructure BI, a Subsidiary, has signed the Share Sale Agreement in PT Bakrie Toll Road BTR with PT Zulam Alinda Sejahtera, therefore since the date BI has not deconsolidated BTR see Notes 4 point p, 18 and 45 point i. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2013 Dan 31 Desember 2012 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2013 Dan 2012 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2013 And December 31, 2012 And For The Periods Ended September 30, 2013 And 2012 Expressed in Rupiah, unless otherwise stated 81 16. ASET TETAP 16. FIXED ASSETS Rincian aset tetap selama 30 September 2013 dan 31 Desember 2012 adalah sebagai berikut: Details of fixed assets during September 30, 2013 and December 31, 2012 are as follows: 30 September 2013 31 December 2012 September 30, 2013 December 31, 2012 Biaya perolehan Cost Aset tetap Fixed assets Tanah 406.433.885.224 1.312.367.726.402 Land Bangunan dan prasarana 852.992.963.088 1.521.204.439.872 Building and improvements Kendaraan bermotor 21.570.538.657 30.595.481.836 Motor vehicles Mesin dan peralatan 39.631.595.005 18.441.122.213 Machinery and equipment Perabotan dan perlengkapan kantor 137.245.014.220 330.801.793.687 Furniture and fixtures Jumlah pemilikan langsung 1.457.873.996.194 3.213.410.564.010 Total direct ownership Aset bangun serah Assets under build and transfer Bangunan 227.429.246.070 227.429.246.070 Buildings Proyek properti dalam penyelesaian Property project-in-progress Bangunan 202.106.852.220 773.451.516.744 Buildings Jumlah biaya perolehan 1.887.410.094.484 4.214.291.326.824 Total cost Akumulasi penyusutan Accumulated depreciation Aset tetap Fixed assets Bangunan dan prasarana 119.188.560.295 362.180.383.082 Building and improvements Kendaraan bermotor 17.226.952.195 20.273.869.851 Motor vehicles Mesin dan peralatan 27.227.011.550 10.791.750.891 Machinery and equipment Perabotan dan perlengkapan kantor 99.969.250.264 254.360.182.811 Furniture and fixtures Jumlah pemilikan langsung 263.611.774.304 647.606.186.635 Total direct ownership Aset bangun serah Assets under build and transfer Bangunan 76.081.008.600 68.676.119.743 Buildings Jumlah akumulasi penyusutan 339.692.782.904 716.282.306.378 Total accumulated depreciation