Piutang Pembiayaan Konsumen Consumer Finance Receivables

PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah Mutasi investasi saham dengan metode ekuitas: Changes in investments in shares under the equity method are as follows: 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Disajikan Kembali Disajikan Kembali Disajikan Kembali Restated Restated Restated Catatan 41 Note 41 Catatan 41 Note 41 Catatan 41 Note 41 Rp Rp Rp Rp PT Selaras Nusa Abadi PT Selaras Nusa Abadi Harga Perolehan 35,000,000,000 35,000,000,000 35,000,000,000 35,000,000,000 Cost of Investment Akumulasi Laba Rugi Bersih Equity in Net Income Loss of Entitas Asosiasi 6,122,009,008 5,255,536,872 6,714,871,399 6,827,413,667 Associated Company Penyesuaian -- -- 231,344,015 -- Adjustment Bagian Laba Bersih Tahun Berjalan Current Net Income Portion of Entitas Asosiasi 735,158,220 865,278,916 1,226,966,816 112,542,268 an Associated Company Saldo Akhir 28,142,832,772 28,879,184,212 29,743,439,432 28,285,128,601 Ending Balance PT Marks Nasmoco Investindo PT Marks Nasmoco Investindo Harga Perolehan 31,250,000,000 31,250,000,000 -- -- Cost of Investment Akumulasi Laba Rugi Bersih Equity in Net Income Loss of Entitas Asosiasi -- -- -- -- Associated Company Bagian Laba Bersih Tahun Berjalan Current Net Income Portion of Entitas Asosiasi 168,803,256 -- -- -- an Associated Company Saldo Akhir 31,418,803,256 31,250,000,000 -- -- Ending Balance PT Laras Exata Ustanta PT Laras Exata Ustanta Harga Perolehan 14,167,000,000 14,167,000,000 14,167,000,000 -- Cost of Investment Akumulasi Rugi Bersih Equity in Net Loss of Entitas Asosiasi 84,419,765 84,419,765 -- -- Associated Company Bagian Rugi Bersih Tahun Berjalan Current Net Loss Portion of Entitas Asosiasi -- -- 84,419,765 -- an Associated Company Saldo Akhir 14,082,580,235 14,082,580,235 14,082,580,235 -- Ending Balance PT Toyota Tsusho Logistic Center PT Toyota Tsusho Logistic Center Nasmoco Transport Nasmoco Transport Harga Perolehan 7,005,400,000 7,005,400,000 4,580,000,000 4,580,000,000 Cost of Investment Penambahan -- -- 2,425,400,000 -- Additions Dividen 325,000,000 -- -- -- Dividend Akumulasi Rugi Bersih Equity in Net Loss of Entitas Asosiasi 209,741,275 151,681,473 -- -- Associated Company Bagian Laba Rugi Bersih Tahun Berjalan Current Net Income Loss Portion of Entitas Asosiasi 644,486,425 361,422,748 151,681,473 -- an Associated Company Saldo Akhir 7,534,627,700 7,215,141,275 6,853,718,527 4,580,000,000 Ending Balance PT Bayauc Nasmoco Investindo PT Bayauc Nasmoco Investindo Harga Perolehan 1,200,000,000 1,200,000,000 -- -- Cost of Investment Penambahan 2,160,000,000 -- -- -- Additions Bagian Laba Rugi Bersih Tahun Berjalan Current Net Income Loss Portion of Entitas Asosiasi -- -- -- -- an Associated Company Bagian Laba Rugi Bersih Tahun Berjalan Current Net Income Loss Portion of Entitas Asosiasi 723,392,147 -- -- -- an Associated Company Saldo Akhir 2,636,607,853 1,200,000,000 -- -- Ending Balance PT Jayatama Eka Persada PT Jayatama Eka Persada Harga Perolehan 1,550,000,000 1,550,000,000 1,550,000,000 1,550,000,000 Cost of Investment Akumulasi Rugi Bersih Equity in Net Loss of Entitas Asosiasi 880,544,322 880,326,324 837,565,462 837,565,462 Associated Company Pelepasan Investasi pada Entitas Asosiasi 669,455,678 -- -- -- Disposal on Investments in Associated Entities Bagian Rugi Bersih Tahun Berjalan Current Net Loss Portion of Entitas Asosiasi -- 217,998 42,760,862 -- an Associated Company Saldo Akhir -- 669,455,678 669,673,676 712,434,538 Ending Balance PT Profesindo Otto Servis Manajemen PT Profesindo Otto Servis Manajemen Harga Perolehan 750,000,000 750,000,000 750,000,000 750,000,000 Cost of Investment Akumulasi Rugi Bersih Equity in Net Loss of Entitas Asosiasi 662,851,848 169,331,648 323,041,583 662,311,236 Associated Company Pelepasan Investasi pada Entitas Asosiasi 87,148,152 -- -- -- Disposal on Investments in Associated Entities Bagian Laba Rugi Bersih Tahun Berjalan Current Net Income Loss Portion of Entitas Asosiasi -- 493,520,200 153,709,935 339,325,884 an Associated Company Saldo Akhir -- 87,148,152 580,668,352 427,014,648 Ending Balance 391 PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Disajikan Kembali Disajikan Kembali Disajikan Kembali Restated Restated Restated Catatan 41 Note 41 Catatan 41 Note 41 Catatan 41 Note 41 Rp Rp Rp Rp CV Chandra Motor CV Chandra Motor Harga Perolehan -- -- 25,000,000 25,000,000 Cost of Investment Penambahan Additions Akumulasi Laba Rugi Bersih Equity in Net Income Loss of Entitas Asosiasi -- -- 789,835,990 789,835,990 Associated Company Penyesuaian -- -- 301,832,989 -- Adjustment Bagian Rugi Bersih Tahun Berjalan Current Net Loss Portion of Entitas Asosiasi -- -- 1,116,668,979 -- an Associated Company Saldo Akhir -- -- -- 814,835,990 Ending Balance PT Selaras Nusa AbadiSNA PT Selaras Nusa Abadi SNA SNA berdiri dalam sebuah kerangka kerja Undang- undang Penanaman Modal Dalam Negeri No. 6 tahun 1968 yang diperbaharui dengan Undang- undang No.12 tahun 1970 berdasarkan atas akta notaris No. 12 tanggal 2 Mei 2001 dari Aulia Taufani, SH, notaris pengganti dari Sutjipto, SH, notaries di Jakarta. Akta pendirian ini disahkan oleh Menteri Kehakiman dan Hak Asasi Manusia Republik Indonesia, dengan Surat Keputusan No.C-01792 HT.01.01.TH.2001 tanggal 8 Juni 2001, diumumkan dalam Berita Negara Republik Indonesia No.81 tanggal 9 Oktober 2001, tambahan No. 63682001. SNA was established within the framework of the Domestic Capital Investment Law No. 6 year 1968 as amended by Law No. 12 year 1970 based on notarial deed No. 12 dated May 2, 2001 of Aulia Taufani, SH, substitute of Sutjipto, SH, notary in Jakarta. The Companys deed of establishment was approved by the Minister of Justice and Human Rights of the Republic of Indonesia in his decision letter No. C-01792 HT.01.01.TH.2001 dated June 8, 2001 and was published in State Gazette of the Republic of Indonesia No. 81 dated October 9, 2001, Supplement No. 63682001. SNA berdomisili di Jakarta dan beralamat di Jl. TB Simatupang No. 14, Jakarta Selatan. Perusahaan saat ini mempunyai 2 dua cabang masing-masing berlokasi di Bumi Serpong Damai dan Bogor. Pada akhir tahun 2014, cabang perusahaan di Bumi Serpong Damai dan Bogor telah ditutup. SNA is domiciled in Jakarta, and its address is located at Jl. TB Simatupang No. 14, South Jakarta. The Company had 2 two branch offices at Bumi Serpong Damai and Bogor. At the end of 2014, the branches of Bumi Serpong Damai and Bogor were closed. PT Marks Nasmoco Investindo MNI PT Marks Nasmoco Investindo MNI Berdasarkan Akta Notaris Subiyanto Putro, SH, M.Kn No. 5 tertanggal 1 Desember 2015, NRM,entitas anak melakukan investasi pada PT Marks Nasmoco Investindo, entitas asosiasi, sebesar Rp 31.250.000.000 atau setara dengan persentase kepemilikan sebesar 25. NRM telah menyetorkan dana investasinya pada 8 Oktober 2015 dan 26 Januari 2016. Based on the Deed from Subiyanto Putro, SH, M.Kn No. 5 dated December f1, 2015, the Company made investment in PT Marks Nasmoco Investindo, an associate entity, amounting to Rp 31,250,000,000 or equivalent to 25 of ownership. The Company has deposited its investment funds on October 8, 2015 and January 26, 2016. PT Laras Exata Ustanta LEU PT Laras Exata Ustanta LEU berkedudukan di Jakarta didirikan sesuai dengan Akta Notaris No. 33 tertanggal 22 Mei 2014 oleh Meissie Pholuan, SH, notaris di Jakarta. LEU located in Jakarta, established in accordance with Notarial Deed No. 33 dated May 22, 2014 by Meissie Pholuan, SH, a notary in Jakarta. PT Toyota Tsusho Logistic Center Nasmoco Transport TTLC PT Toyota Tsusho Logistic Center Nasmoco Transport TTLC TTLC berkedudukan di Jakarta didirikan sesuai dengan Akta Notaris No. 78 tertanggal 16 Mei 2012 oleh Sugito Tedjamulia, SH, notaris di Jakarta. TTLC located in Jakarta, established in accordance with Notarial Deed No. 78 dated May 16, 2012 by Sugito Tedjamulia, SH, a notary in Jakarta. 392 PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah PT Bayauc Nasmoco Investindo BNI PT Bayauc Nasmoco Investindo BNI BNI berkedudukan di Jakarta didirikan sesuai dengan Akta Notaris No. 587 tertanggal 22 September 2015 oleh Dian Fitriana, SH, Sp.N., notaris di Jakarta yang telah disahkan oleh Menteri Kehakiman Republik Indonesia melalui surat keputusan No. AHU- 2457982.AH.01.01.TAHUN 2015 tertanggal 25 September 2015. BNI located in Jakarta, established in accordance with Notarial Deed No. 587 dated September 22, 2015 by Dian Fitriana, SH, Sp.N, a notary in Jakarta, which has been approved by the Minister of Justice of the Republic of Indonesia through decision letter No. AHU-2457982.AH.01.01.TAHUN 2015 dated September 25, 2015. PT Jayatama Eka Persada JEP PT Jayatama Eka Persada JEP JEP berkedudukan di Jakarta didirikan sesuai dengan Akta Notaris No. 5 tertanggal 25 November 1999 oleh Sri Bandiningsih, SH, notaris di Jakarta yang telah disahkan oleh Menteri Kehakiman Republik Indonesia melalui surat keputusan No. C- 5580HT.01.01.TH.2000 tertanggal 8 Maret 2000. JEP located in Jakarta, established in accordance with Notarial Deed No. 5 dated November 25, 1999 by Sri Bandiningsih, SH, a notary in Jakarta, which has been approved by the Minister of Justice of the Republic of Indonesia through decision letter No. C-5580HT.01.01.TH.2000 dated March 8, 2000. Berdasarkan pengikatan jual beli saham tanggal 7 Januari 2016, Perusahaan melepas kepemilikan di JEP sebesar 50 kepada PT Tiara Kusuma Sakti pihak berelasi. Nilai tercatat penyertaan pada saat penjualan sebesar Rp669.464.678, harga penjualan sebesar Rp193.151.099dan pengakuan rugi dicatat dalam akun beban lain-lain dalam laporan laba rugi komprehensif konsolidasian sebesar Rp476.313.579. Based on sales and purchase shares agreement dated January 7, 2016. The Company sold all investment in shares amounted to 50 in JEP to PT Tiara Kusuma Sakti related party. Carrying amount at the sales amounted to Rp669,464,678, sales price amounted to Rp193,151,099 and the loss recognition recorded on other expense accounts under consolidated statements of profit or loss and other comprehensive income amounted to Rp476,313,579. Jumlah total aset, liabilitas dan kas dan bank, JEP pada saat pelepasan masing-masing sebesar Rp1,338,911,357, nihil dan Rp 386.302.198. Total assets, liabilities and cash and bank of JEP on the disposal date amounted to Rp1,338,911,357, nil and Rp 386,302,198, respectively. PT Profesindo Otto Servis Manajemen POSM PT Profesindo Otto Servis Manajemen POSM POSM berkedudukan di Jakarta didirikan sesuai dengan Akta Notaris No. 2 tertanggal 4 Februari 1998 oleh Mirah Dewi Ruslim Sukmadjaya, SH, notaris di Jakarta yang telah disahkan oleh Menteri Kehakiman Republik Indonesia melalui surat keputusan No. C2-12500HT.01.01.TH.98 tertanggal 1 September 1998. POSM located in Jakarta, established in accordance with Notarial Deed No. 2 dated February 2, 1998 by Mirah Dewi Ruslim Sukmadjaya, SH, a notary in Jakarta, which has been approved by the Minister of Justice of the Republic of Indonesia through decision letter No. C2-12500HT.01.01.TH.98 dated September 1, 1998. Berdasarkan pengikatan jual beli saham tanggal 7 Januari 2016, Perusahaan melepas kepemilikan di POSM sebesar 50 kepada PT Superior Coach pihak berelasi dan sebesar 1 kepada PT Selaras Nusa Abadi pihak berelasi dengan harga penjualan masing-masing sebesar Rp153.189.752 dan Rp3.126.321. Nilai tercatat penyertaan pada saat penjualan sebesar Rp48.590.053, dan pengakuan laba dicatat dalam akun pendapatan lain-lain dalam laporan laba rugi komprehensif konsolidasian sebesar Rp107.726.020. Based on sales and purchase shares agreement dated January 7, 2016. The Company sold all investment in shares amounted to 50 in POSM to PT Superior Coach related party and amounted to 1 to PT Selaras Nusa Abadi related party amounting to Rp153,189,752 and Rp3,126,321, respectively. Carrying amount at the sales amounted to Rp48,590,053, and the gain recognition recorded on other income accounts under consolidated statements of profit or loss and other comprehensive income amounted to Rp107,726,020. 393