DANA DALAM PEMBATASAN RESTRICTED FUNDS

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 31 Desember 2012 Dan 2011 Dengan Angka Perbandingan 1 Januari 201131 Desember 2010 Dan Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued December 31, 2012 And 2011 With Comparative Figure January 1, 2011December 31, 2010 And The Years Ended December 31, 2012 And 2011 Expressed in Rupiah, unless otherwise stated 93 14. PROPERTI INVESTASI lanjutan 14. INVESTMENT PROPERTIES continued Mutasi properti investasi selama tahun 2012 dan 2011 1 Januari 201131 Desember 2010 adalah sebagai berikut: Changes in investment properties during 2012 and 2011 January 1, 2011December 31, 2010 are as follows: 1 Januari 2011 31 Desember 2010 31 Desember 2012 31 Desember 2011 January 1, 2011 December 31, 2012 December 31, 2011 December 31, 2010 Harga perolehan Costs Balance at beginning Saldo awal 492.645.955.576 70.649.952.557 57.584.612.130 of the year Penambahan nilai perolehan 112.378.468.467 421.996.003.019 13.065.340.427 Additional of costs Reklasifikasi ke aset Reclassification to fixed tetap 14.646.444.711 - - assets Saldo akhir 590.377.979.332 492.645.955.576 70.649.952.557 Balance at end of the year Akumulasi penyusutan Accumulated depreciation Balance at beginning Saldo awal 20.079.673.066 9.289.959.853 5.921.505.921 of the year Reklasifikasi ke aset Reclassification to fixed tetap 1.887.770.900 - - assets Beban penyusutan 14.600.344.784 10.789.713.213 3.368.453.932 Depreciation expense Saldo akhir 32.792.246.950 20.079.673.066 9.289.959.853 Balance at end of the year Aset dalam penyelesaian - Construction in-progress - Bangunan Building Reklasifikasi dari aset Reclassification from fixed tetap 392.255.023.638 - - assets Saldo akhir 392.255.023.638 - - Balance at end of the year Nilai buku bersih 949.840.756.020 472.566.282.510 61.359.992.704 Net book value Pendapatan sewa properti investasi yang diakui pada tahun 2012 dan 2011 masing-masing sebesar Rp 53,50 miliar dan Rp 60,03 miliar yang disajikan sebagai bagian dari penghasilan sewa perkantoran pada laporan laba rugi komprehensif konsolidasian. Rental income from the investment properties recognized in 2012 and 2011 amounted to Rp 53.50 billion and Rp 60.03 billion, respectively, which was presented as part of rental of office spaces in the consolidated statements of comprehensive income. Beban penyusutan selama tahun 2012 dan 2011 masing-masing sebesar Rp 14,60 miliar dan Rp 10,79 miliar disajikan sebagai bagian dari akun “Beban Pokok Penghasilan” pada laporan laba rugi komprehensif konsolidasian lihat Catatan 36. Depreciation expense during 2012 and 2011 is amounted to Rp 14.60 billion and Rp 10.79 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 31 Desember 2012 dan 2011 1 Januari 2011 31 Desember 2010. 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 December 31, 2012 and 2011 January 1, 2011December 31, 2010. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 31 Desember 2012 Dan 2011 Dengan Angka Perbandingan 1 Januari 201131 Desember 2010 Dan Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued December 31, 2012 And 2011 With Comparative Figure January 1, 2011December 31, 2010 And The Years Ended December 31, 2012 And 2011 Expressed in Rupiah, unless otherwise stated 94 15. HAK PENGUSAHAAN JALAN TOL 15. TOLL ROAD CONCESSION RIGHT Rincian dan mutasi hak pengusahaan jalan tol selama tahun 2012 dan 2011 1 Januari 201131 Desember 2010 adalah sebagai berikut: Details and changes of toll road concession right during 2012 and 2011 January 1, 2011December 31, 2010 are as follows: 31 Desember 2012December 31, 2012 Akuisisi Dekonsolidasi 1 Januari 2012 Penambahan Pengurangan Reklasifikasi Acquisition 31 Desember 2012 January 1, 2012 Additions Deductions Reclassifications Deconsolidation December 31, 2012 Biaya perolehan Cost Hak pengusahaan Toll road jalan tol concession right Jalan dan jembatan 2.862.166.685.619 - - - 2.862.166.685.619 - Toll road and bridges Sarana pelengkap Toll facilities and jalan tol 170.736.430.085 550.767.322 - - 171.287.197.407 - equipment Gerbang dan bangunan Toll gates and supporting pelengkap jalan tol 29.582.715.610 361.426.912 - - 29.944.142.522 - building Jumlah biaya perolehan 3.062.485.831.314 912.194.234 - - 3.063.398.025.548 - Total cost Akumulasi amortisasi Accumulated amortization Hak pengusahaan Toll road jalan tol concession right Jalan dan jembatan 128.426.862.039 70.504.267.392 - - 198.931.129.431 - Toll road and bridges Sarana pelengkap Toll facilities and jalan tol 12.012.672.546 8.003.270.160 - - 20.015.942.706 - equipment Gerbang dan bangunan Toll gates and supporting pelengkap jalan tol 1.425.106.173 1.109.351.835 - - 2.534.458.008 - building Jumlah akumulasi Total accumulated amortisasi 141.864.640.758 79.616.889.387 - - 221.481.530.145 - amortization Nilai buku bersih 2.920.621.190.556 - Net book value 31 Desember 2011December 31, 2011 Akuisisi Dekonsolidasi 1 Januari 2011 Penambahan Pengurangan Reklasifikasi Acquisition 31 Desember 2011 January 1, 2011 Additions Deductions Reclassifications Deconsolidation December 31, 2011 Biaya perolehan Cost Hak pengusahaan Toll road jalan tol concession right Jalan dan jembatan 2.843.357.627.897 52.320.514.885 - 33.511.457.163 - 2.862.166.685.619 Toll road and bridges Sarana pelengkap Toll facilities and jalan tol 150.070.000.000 20.666.430.085 - - - 170.736.430.085 equipment Gerbang dan bangunan Toll gates and supporting pelengkap jalan tol 18.040.000.000 11.542.715.610 - - - 29.582.715.610 building Jumlah biaya perolehan 3.011.467.627.897 84.529.660.580 - 33.511.457.163 - 3.062.485.831.314 Total cost Akumulasi amortisasi Accumulated amortization Hak pengusahaan Toll road jalan tol concession right Jalan dan jembatan 37.890.016.932 90.536.845.107 - - - 128.426.862.039 Toll road and bridges Sarana pelengkap Toll facilities and jalan tol 2.516.209.174 9.496.463.372 - - - 12.012.672.546 equipment Gerbang dan bangunan Toll gates and supporting pelengkap jalan tol 475.011.526 950.094.647 - - - 1.425.106.173 building Jumlah akumulasi Total accumulated amortisasi 40.881.237.632 100.983.403.126 - - - 141.864.640.758 amortization Nilai buku bersih 2.970.586.390.265 2.920.621.190.556 Net book value 1 Januari 201131 December 2010 January 1, 2011December 31, 2010 Akuisisi Dekonsolidasi 1 Januari 2010 Penambahan Pengurangan Reklasifikasi Acquisition 31 Desember 2010 January 1, 2010 Additions Deductions Reclassifications Deconsolidation December 31, 2010 Biaya perolehan Cost Hak pengusahaan Toll road jalan tol concession right Jalan dan jembatan - - - 2.843.357.627.897 - 2.843.357.627.897 Toll road and bridges Sarana pelengkap Toll facilities and jalan tol - - - 150.070.000.000 - 150.070.000.000 equipment Gerbang dan bangunan Toll gates and supporting pelengkap jalan tol - - - 18.040.000.000 - 18.040.000.000 building Jumlah biaya perolehan - - - 3.011.467.627.897 - 3.011.467.627.897 Total cost