ASET TETAP lanjutan FIXED ASSETS continued ASET TAKBERWUJUD INTANGIBLE ASSETS
are in the Indonesian language.
PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode
Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain TIDAK DIAUDIT
PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
For the Three month Period Then Ended Expressed in millions of Rupiah,
unless otherwise stated UNAUDITED
54
13. ASET TAKBERWUJUD lanjutan 13. INTANGIBLE ASSETS continued
31 MaretMarch 31, 2017 Saldo awal
Saldo akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
balance Additions
Deductions Reclassifications
balance
Akumulasi amortisasi
Accumulated amortization
Hak atas tanah 1.835
102 -
- 1.937
Land rights Perangkat lunak dan lisensi
89.845 3.770
- -
93.615 Software and licenses
Total 91.680
3.872 -
- 95.552
Total
Nilai buku neto 21.699
20.206 Net book value
31 DesemberDecember 31, 2016 Saldo awal
Saldo akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
balance Additions
Deductions Reclassifications
balance Biaya perolehan
Cost
Hak atas tanah 8.872
- -
- 8.872
Land rights Perangkat lunak dan lisensi
89.086 14.903
- 518
104.507 Software and licenses
Total 97.958
14.903 -
518 113.379
Total Akumulasi amortisasi
Accumulated amortization
Hak atas tanah 1.430
405 -
- 1.835
Land rights Perangkat lunak dan lisensi
76.176 13.669
- -
89.845 Software and licenses
Total 77.606
14.074 -
- 91.680
Total
Nilai buku neto 20.352
21.699 Net book value
Amortisasi aset takberwujud dibebankan sebagai berikut:
Intangible assets amortization is charged as follows:
Periode tiga bulan yang berakhir pada tanggal 31 Maret
For the three month period ended March 31,
2017 2016
Beban pokok pendapatan 3.346
1.035 Cost of revenues
Beban umum dan administrasi 526
338 General and administrative expenses
Total 3.872
1.373 Total
14. PROPERTI INVESTASI 14. INVESTMENT PROPERTIES
Mutasi properti investasi adalah sebagai berikut: The movements in investment properties are as
follows:
31 MaretMarch 31, 2017 Saldo awal
Saldo akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
balance Additions
Deductions Reclassifications
balance Biaya perolehan
Cost
Tanah 50.586
- -
- 50.586
Land Bangunan, prasarana dan
Buildings, improvement instalasi
14.105 -
- -
14.105 and installations
Total 64.691
- -
64.691 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan, prasarana dan Buildings, improvement
instalasi 12.255
116 -
12.371 and installations
Nilai buku neto 52.436
52.320 Net book value
are in the Indonesian language.
PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode
Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain TIDAK DIAUDIT
PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
For the Three month Period Then Ended Expressed in millions of Rupiah,
unless otherwise stated UNAUDITED
55
14. PROPERTI INVESTASI lanjutan 14. INVESTMENT PROPERTIES continued
31 DesemberDecember 31, 2016 Saldo awal
Saldo akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
balance Additions
Deductions Reclassifications
balance Biaya perolehan
Cost
Tanah 50.586
- -
- 50.586
Land Bangunan, prasarana dan
Buildings, improvement instalasi
14.105 -
- -
14.105 and installations
Total 64.691
- -
64.691 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan, prasarana dan Buildings, improvement
instalasi 11.792
463 - - 12.255
and installations
Nilai buku neto 52.899
52.436 Net book value
Untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2017 dan 2016, beban penyusutan
masing-masing sebesar
Rp116 seluruhnya
dialokasikan ke “beban umum dan administrasi”
dalam laba rugi. For the three month periode ended March 31, 2017
and 2016, depreciation expenses amounting to Rp116,
respectively, were charged to “general and administrative expenses” in profit or loss.
Nilai wajar properti investasi pada tanggal 31 Maret 2017 dan 31 Desember 2016 dihitung berdasarkan
Nilai Jual Objek Pajak “NJOP” masing-masing sebesar Rp360.353.
The fair value of investment properties as March 31, 2017 and December 31, 2016 are calculated based on
tax able sale value “NJOP” amounting to Rp360,353,
respectively. Penghasilan sewa dari properti investasi untuk
tahun yang berakhir pada tanggal 31 Maret 2017 dan 2016 masing-masing sebesar Rp3.241 dan
AS291.053 dan Rp7.995 dan ASNihil. Rental income from investment properties for the
years ended March 31, 2017 and 2016 amounted to Rp3,241 and US291,053 and Rp7.995 and USNil,
respectively.
Pada tanggal 31 Maret 2017 dan 31 Desember 2016,
beberapa properti
investasi telah
diasuransikan untuk semua risiko dengan nilai pertanggungan masing-masing sebesar Rp29.487
dan Rp29.239. Manajemen berkeyakinan bahwa jumlah asuransi tersebut telah memadai untuk
menutup kerugian yang mungkin timbul. As of March 31, 2017 and December 31, 2016, certain
investment properties were covered by insurance against all risks at a total coverage amounting to
Rp29,487 and Rp29,239, respectively. Management believes that the insurance coverage is adequate to
cover possible losses.
Berdasarkan penelaahan manajemen Grup, tidak terdapat
kejadian-kejadian atau
perubahan- perubahan keadaan yang mengindikasikan adanya
penurunan nilai properti investasi pada tanggal 31 Maret 2017 dan 31 Desember 2016.
Base d on the review of the Group’s management,
there were no events or changes in circumstances which indicate impairment in the value of investment
properties as of March 31, 2017 and December 31, 2016.
15. ASET LAIN-LAIN 15. OTHER ASSETS
Aset lain-lain terdiri dari: Other assets consist of:
31 Maret 31 Desember March 31, December 31,
2017 2016
Barang konsumsi tahan lama - neto 19.968 24.953
Long-life consumable goods - net Biaya pemeliharaan tangguhan - neto
1.837 1.918
Deferred maintenance costs - net Lain-lain
12.184 8.674
Others
Neto 33.989 35.545
Net