ADVANCES AND PREPAID EXPENSES continued
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
92
14. PROPERTI INVESTASI 14. INVESTMENT PROPERTIES
Pada tanggal 31 Desember 2012, properti investasi Grup terdiri dari bangunan dan prasarana Wisma Bakrie
dan 1.279,32 m
2
Rasuna Office Park,
762,5 m
2
bangunan serta prasarana Orchard Archade, 17.946 m2 bangunan serta prasarana Bakrie Tower dan 7.882,3 m2
bangunan serta prasarana Lifestyle and Entertainment Centre
yang disewakan
kepada pihak
ketiga berdasarkan perjanjian sewa, 86,64 m
2
retail area apartemen Tower 18 dan 2.091,89 m
2
Taman Rasuna Apartemen. Properti investasi dalam penyelesaian
berupa Media Walk sebesar Rp 392,26 miliar. Pada tanggal 31 Desember 2011, properti investasi Grup
terdiri dari bangunan dan prasarana Wisma Bakrie dan 1.279,32 m
2
Rasuna Office Park, 2.897,5 m
2
bangunan serta prasarana Orchard Archade, 17.946 m
2
bangunan serta prasarana Bakrie Tower dan 7.882,3 m
2
bangunan serta prasarana Lifestyle and Entertainment Centre yang
disewakan kepada pihak ketiga berdasarkan perjanjian sewa, 86,64 m
2
retail area apartemen Tower 18 dan 2.091,89 m
2
Taman Rasuna Apartemen. As of December 31, 2012, Group investment properties
consists of building and improvements of Wisma Bakrie and 1,279.32 sqm of Rasuna Office Park, 762.5 sqm of
building and improvements of Orchard Archade, 17,946 sqm of building and improvements Bakrie
Tower and 7,882.3 sqm of building and improvements Lifestyle and Entertainment Centre which was rented to
third parties based on rental agreement, 86.64 sqm retail area of The 18
th
apartment and 2,091.89 sqm Taman Rasuna Apartment. Investment properties in
progress is
Media Walk
amoounted to
Rp 392.26 billion. Meanwhile as of December 31, 2011, Group investment properties consists of building and
improvements of Wisma Bakrie and 1,279.32 sqm of Rasuna Office Park, 2,897.5 sqm of building and
improvements of Orchard Archade, 17,946 sqm of building and improvements Bakrie Tower and 7,882.3
sqm of building and improvements Lifestyle and Entertainment Centre which was rented to third parties
based on rental agreement, 86.64 sqm retail area of The 18
th
apartment and 2,091.89 sqm Taman Rasuna Apartment.
Pada tahun 2012, PT Graha Andrasentra Propertindo, Entitas
Anak melakukan
perubahan rencana
manajemen atas
pengelolaan Orchard
Archade sehingga biaya perolehan dan akumulasi penyusutan
sebesar Rp 14,64 miliar dan Rp
1,89 miliar
direklasifikasi ke aset tetap dari properti investasi. In 2012, PT Graha Andrasentra Propertindo, a
Subsidiary changed its plan for the management of Orchard Archade, therefore the acquisition cost and
accumulated depreciation amounted to Rp 14.64 billion and Rp 1.89 billion, respectively, were reclassified from
investments properties to fixed assets.
Pada tanggal 1 Januari 2012, PT Bakrie Swasakti Utama, Entitas Anak, menerapkan PSAK No. 13 Revisi
2011, “Properti Investasi” dan mereklasifikasi akumulasi biaya konstruksi Media Walk sebesar Rp 392,26 miliar
ke Properti Investasi lihat Catatan 16. As of January 1, 2012, PT Bakrie Swasakti Utama,
a Subsidiary has adopted PSAK No. 13 Revised 2011,”Investment
Properties” and
reclassified accumulated costs of construction of Media Walk to
Invesment Properties amounted to Rp 392.26 billion see Note 16.
Sedangkan pada tanggal 31 Desember 2010, properti investasi Grup terdiri dari bangunan dan prasarana
Wisma Bakrie dan 1.279,32 m
2
Rasuna Office Park, 2.897,5 m
2
bangunan serta prasarana Orchard Archade yang disewakan kepada pihak ketiga berdasarkan
perjanjian sewa, 86,64 m
2
retail area apartemen Tower 18 dan 2.091,89 m
2
Taman Rasuna Apartemen. Meanwhile
as of December 31, 2010, Group investment properties consists of building and
improvements of Wisma Bakrie and 1,279.32 sqm of Rasuna Office Park and 2,897.5 sqm of building and
improvements of Orchard Archade which was rented to third parties based on rental agreement, 86.64 sqm
retail area of The 18
th
apartment and 2,091.89 sqm Taman Rasuna Apartment.
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
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.