PERSEDIAAN lanjutan 1 Laporan Tahunan 2015 PT Bakrieland Development Tbk

ebagai dan , ed , PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2015 And The Year Then Ended Expressed in Rupiah, unless otherwise stated 70 14. PROPERTI INVESTASI 14. INVESTMENT PROPERTIES Pada tanggal 31 Desember 2015 dan 2014, properti investasi Grup terdiri dari bangunan dan prasarana 30.409 m 2 Wisma Bakrie dan 1.279,32 m 2 Rasuna Office Park, 762,5 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, 2015 and 2014, Group’s investment properties consists of building and improvements of 30,409 sqm 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. Mutasi properti investasi selama tahun 2015 dan 2014 adalah sebagai berikut: The changes in investment properties during 2015 and 2014 are as follows: 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Harga perolehan: Costs: Saldo awal 827.514.157.811 719.159.654.577 Balance at beginning of the year Penambahan nilai perolehan 869.405.042 50.653.859.278 Addition of costs Pengurangan nilai perolehan 1.064.159.324 - Deduction of costs Reklasifikasi nilai perolehan 251.092.109.125 57.700.643.956 Reclassification of costs Saldo akhir 576.227.294.404 827.514.157.811 Balance at end of the year Akumulasi penyusutan: Accumulated depreciation: Saldo awal 61.031.212.225 40.540.006.057 Balance at beginning of the year Beban penyusutan tahun berjalan 18.498.381.483 20.491.206.168 Current year depreciation expense Pengurangan beban penyusutan 297.077.813 - Deduction of depreciation expense Reklasifikasi akumulasi Reclassification of accumulated penyusutan 23.876.159.721 - depreciation Saldo akhir 55.356.356.174 61.031.212.225 Balance at end of the year Nilai buku bersih 520.870.938.230 766.482.945.586 Net book value Pada tahun 2015, PT Graha Andrasentra Propertindo Tbk. GAP, Entitas Anak, melakukan penghapusan aset properti investasi yang dimilikinya dengan nilai buku sebesar Rp 767,08 juta. Rugi atas penghapusan properti investasi sebesar Rp 767,08 juta disajikan sebagai bagian dari akun “Laba Rugi atas Penjualan dan Penghapusan Aset Tetap dan Properti Investasi” pada laba rugi konsolidasian. In 2015, PT Graha Andrasentra Propertindo Tbk. GAP, a Subsidiary, perform disposal of its investment properties assets with a net book value of Rp 767.08 million. Loss on disposal of investment properties amounted to Rp 767.08 million is presented as part of Gain Loss on Sale and Disposal of Fixed Assets and Investment Properties in the consolidated profit or loss. Pada tahun 2015 pengurangan properti investasi merupakan reklasifikasi properti investasi PT Bakrie Swasakti Utama BSU dan PT Mutiara Mahsyur Sejahtera MMS, Entitas Anak ke persediaan. In 2015, deduction of investment properties represents reclasification of investment properties PT Bakrie Swasakti Utama BSU and PT Mutiara Mahsyur Sejahtera MMS, a Subsidiary, to inventory account. Pada tahun 2014, penambahan properti investasi merupakan reklasifikasi properti investasi PT Bakrie Swasakti Utama BSU, Entitas Anak dari persediaan. In 2014, addition of investment properties represents reclasification of investment properties PT Bakrie Swasakti Utama BSU, a Subsidiary, from inventory account. Pendapatan sewa properti investasi yang diakui pada tahun 2015 dan 2014 masing-masing sebesar Rp 62,24 miliar dan Rp 52,01 miliar yang disajikan sebagai bagian dari penghasilan sewa perkantoran pada laba rugi konsolidasian. Rental income from the investment properties recognized in 2015 and 2014 amounted to Rp 62.24 billion and Rp 52.01 billion, respectively, which was presented as part of revenue from rental of office spaces in the consolidated profit or loss.