PENGHASILAN USAHA BERSIH NET REVENUES

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 121 36. BEBAN POKOK PENGHASILAN 36. COST OF REVENUES Rincian beban pokok penghasilan menurut jenis transaksi adalah sebagai berikut: Details of cost of revenue based on type of transactions are as follows: 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Penjualan tanah, rumah dan apartemen 770.950.043.690 330.799.189.707 Sale of land, housing and apartments Hotel 142.078.777.860 156.648.772.329 Hotel Sewa ruangan, lapangan dan iuran Rental of spaces, courts and keanggotaan 58.892.180.152 61.938.812.538 membersip fees Biro perjalanan umroh 54.122.369.199 - Umrah travel agency Sewa dan pengelolaan perkantoran 26.862.393.588 33.407.123.509 Rental and management of office Penjualan unit perkantoran 19.633.269.972 46.561.077.102 Sales of office spaces Jumlah 1.072.539.034.461 629.354.975.185 Total 37. BEBAN USAHA 37. OPERATING EXPENSES Akun ini terdiri dari: This account consists of: a. Beban Penjualan a. Selling Expenses 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Iklan dan promosi 36.297.104.408 43.411.838.293 Advertising and promotion Komisi 24.258.055.211 28.202.802.784 Commissions Lain-lain 5.063.724.793 9.202.008.838 Others Jumlah beban penjualan 65.618.884.412 80.816.649.915 Total selling expenses b. Beban Umum dan Administrasi b. General and Administrative Expenses 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Gaji, upah dan tunjangan 192.411.367.165 199.630.383.693 Salaries, wages and benefits in kinds Penyusutan lihat Catatan 16 66.860.405.763 52.839.095.629 Depreciation see Note 16 Pajak dan asuransi 52.558.177.784 17.166.376.064 Tax and insurance Perijinan dan litigasi 33.520.016.758 6.437.583.347 Legal and permits Listrik, air dan telepon 32.429.813.629 34.239.722.801 Electricity, water and telephone Honorarium tenaga ahli 14.918.729.813 15.778.973.027 Professional fees Perbaikan dan pemeliharaan 13.294.016.003 16.218.979.534 Repairs and maintenance Alat tulis dan cetakan 10.314.183.736 10.246.158.278 Stationary and printing Sumbangan dan perjamuan 8.434.503.168 12.535.042.449 Donations and entertainment Transportasi dan perjalanan dinas 5.063.715.400 7.360.849.077 Transportation and traveling Sewa 4.613.061.039 5.904.967.501 Rent Lain-lain 23.176.875.150 21.026.201.790 Others Jumlah beban umum dan Total general and administrative administrasi 457.594.865.408 399.384.333.190 expenses 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 122 38. PENGHASILAN BEBAN BUNGA DAN KEUANGAN 38. INTEREST INCOME EXPENSES AND FINANCIAL CHARGES Akun ini terdiri dari: This account consists of: 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Pendapatan bunga deposito dan Interest income from time deposit jasa giro 9.313.973.744 5.703.618.528 and current account Realisasi rugi swap ekuitas 373.478.917.144 - Realized loss on equity swap Pendapatan beban transaksi Derivatif - bersih - Income expense on derivative - net lihat Catatan 19 dan 29 butir a 177.312.075.857 67.616.560.368 see Notes 19 and 29 point a Bunga bank dan Interest on bank loans and financial lembaga keuangan 106.067.909.330 12.436.541.707 institution loans Provisi dan administrasi bank 42.750.827.722 4.803.562.536 Provision and bank charges Bunga pembelian aset tetap 89.832.992 180.796.773 Interest on purchase of fixed assets Jumlah 690.385.589.301 79.333.842.856 Total Kerugian swap ekuitas merupakan rugi yang telah terealisasi atas investasi efek yang tersedia dijual dari opsi swap ekuitas lihat Catatan 19. Manajemen menetapkan untuk merealisasi kerugian swap ekuitas pada nilai wajar per 30 September 2013 sebagai akibat dari harga saham di pasar yang relatif tidak berubah. Loss on equity swap is realized loss on investment under available-for-sale of equity swap option see Note 19. Management has determined to realize loss on equity swap fair value as of September 30, 2013 as the result of stock prices in the market remained relatively unchanged. 39. PENGHASILAN BEBAN LAIN-LAIN 39. OTHERS INCOME EXPENSES Akun ini terdiri dari: This account consists of: 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Keuntungan kerugian penjualan Gain loss on sale of investasi dalam saham investment on share lihat Catatan 2i dan 12 5.568.039.503 29.476.236.881 see Notes 2i and 12 Beban denda keterlambatan kepada pelanggan Penalties expense to customer lihat Catatan 9 16.478.741.913 10.812.548.580 see Note 9 Beban pengelolaan kawasan 4.120.294.059 4.421.079.681 Expenses from estate management Penyisihan untuk penggantian Reserve for replacement of peralatan lihat Catatan 2w 4.078.842.411 7.207.765.082 operating equipment see Note 2w Lain-lain - bersih 11.949.983.172 7.306.181.097 Others - net Jumlah 31.059.822.052 14.341.024.635 Total 40. IMBALAN KERJA KARYAWAN 40. EMPLOYEES’ BENEFITS Pada tanggal 30 September 2013 dan 31 Desember 2012, Grup mencatat penyisihan imbalan pasca kerja berdasarkan perhitungan aktuaris independen yang dilakukan oleh PT Ricky Leonard Jasatama dan PT Rileos Pratama aktuaris independen, yang dalam laporannya masing-masing tertanggal 14 Februari 2013 dan 17 Februari 2012, menggunakan metode “Projected Unit Credit” dengan asumsi-asumsi sebagai berikut: As of September 30, 2013 and December 31, 2012, Group recognize employees’ benefit cost based on the actuary’s calculation of PT Ricky Leonard Jasatama and PT Rileos Pratama an independent actuary dated February 14, 2013 and February 17, 2012, respectively, using “Projected Unit Credit” method with assumption as follows: