MARKETABLE SECURITIES Continued Asuransi Bina Dana Arta Tbk 2015
PT ASURANSI BINA DANA ARTA Tbk PT ASURANSI BINA DANA ARTA Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN Lanjutan STATEMENTS Continued
Untuk tahun-tahun yang berakhir For the years ended
31 Desember 2015 dan 2014 December 31, 2015 and 2014
Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
8. PROPERTI INVESTASI 8. INVESTMENT PROPERTIES
Harga perolehan Cost
Laba penilaian properti investasi Increase on revaluation of investment
pada nilai wajar property on fair value
Saldo awal Beginning balance
Penambahan Addition
Keuntungan dari penyesuaian ke nilai wajar Gain on change in fair value
catatan 31 note 31
Reklasifikasi Reclassification
Saldo akhir Ending balance
142.123.532 2015
2014
2015 2014
175.180.000 19.620.880
- 143.476.200
Office space is rented out to third parties and the rental income is presented as part of Investment Income account in the statements of
comprehensive income note 31. Investment property owned by the Group are in the form of the
office space located at Kawasan Districh 8, Tower Treasury Lantai 50, Jl. Senopati Lot 28 SCBD, Jakarta Selatan in 2015 and 2014.
Investment properties are stated at fair value determined based on the Assessment Report of KJPP Felix Sutandar Rekan and
KJPP Toto Suharto Partners,
an independent
appraiser in
accordance with
the report
dated January
6, 2016
No. FSRPV-FS0100112016
and January
22, 2015
No. FSRPV-FS0100212015 in 2015 and 2014 respectively.
Mutasi properti investasi adalah sebagai berikut: Movements investment property are as follows:
- 38.694.468
33.056.468 180.818.000
5.638.000 29.210.720
Properti investasi Grup berupa ruang kantor yang terletak di Kawasan Districh 8, Tower Treasury Lantai 50, Jl. Senopati Lot 28
SCBD, Jakarta Selatan pada tahun 2015 dan 2014. Properti investasi
tersebut dinyatakan
sebesar nilai
wajarnya yang
ditentukan berdasarkan
Laporan Penilaian
dari penilai
independen KJPP Felix Sutandar Rekan sesuai dengan
laporannya tanggal 6 Januari 2016 No. FSRPV-FS0100112016 dan 22 Januari 2015 No. FSRPV-FS0100212015 masing-masing
untuk tahun 2015 dan 2014. Metode dan asumsi utama yang digunakan adalah metode
pendekatan data pasar dimana nilai ruang kantor dan tanah ditentukan atas dasar perbandingan terhadap transaksi jual-beli yang
baru saja terjadi atas ruang-ruang kantor sejenis disekitarnya. 175.180.000
142.123.532
The methods and major assumptions used are market data approach method of which the value of office space and land are
determined on the basis of comparison to the sale and purchase transaction which just happened over the similar office spaces
around it. Investment property owned by the Group are in the form of the
office space located at Jl. Jend. Sudirman Kav. 59 No. 77 Block A, South Jakarta, Fl. 28 C-D in 2015 and 2014. Currently,
investment properties are leased to third parties see Note 31. Investment properties are stated at fair value determined based on
the Assessment Report of KJPP Felix Sutandar Rekan and KJPP Toto Suharto Partners, an independent appraiser
in
accordance with
the report
dated January
6, 2016
No. FSRPV-FS0100102016 and
January 28,
2014 No.
FSRPV-FS0100422015, in 2015 and 2014 respectively. 17.127.800
Ruang kantor yang ada disewakan kepada pihak ketiga dan hasil dari sewa kantor tersebut dilaporkan sebagai bagian dari akun Hasil
Investasi pada laporan laba rugi komprehensif catatan 31. 175.180.000
Properti investasi Grup berupa ruang kantor yang terletak di Jl. Jend. Sudirman Kav. 59 No. 77 Blok A, Jakarta Selatan, Lt. 28 C-
D pada tahun 2015 dan 2014. Saat ini properti investasi tersebut disewakan kepada pihak ketiga lihat Catatan 31. Properti investasi
tersebut dinyatakan sebesar nilai wajarnya yang ditentukan berdasarkan Laporan Penilaian dari penilai independen KJPP Felix
Sutandar Rekan dan KJPP Toto Suharto Rekan sesuai dengan laporannya
tanggal 6 Januari 2016 No. FSRPV- FS0100102016 dan 28 Januari 2015 No. FSRPV-FS0100422015
masing-masing untuk tahun 2015 dan 2014. 180.818.000
49
PT ASURANSI BINA DANA ARTA Tbk PT ASURANSI BINA DANA ARTA Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN Lanjutan STATEMENTS Continued
Untuk tahun-tahun yang berakhir For the years ended
31 Desember 2015 dan 2014 December 31, 2015 and 2014
Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
9. PIUTANG HASIL INVESTASI 9. INVESTMENT INCOME RECEIVABLES
Pihak ketiga Third parties
Rupiah Rupiah
Piutang bunga deposito Time deposits interest receivables
Piutang bunga obligasi Bonds interest receivables
Dolar AS US Dollar
Piutang bunga deposito Time deposits interest receivables
Jumlah piutang hasil investasi Total investment income receivables
10. PIUTANG PREMI 10. PREMIUM RECEIVABLES
Pihak berelasi catatan 38 Related party note 38
PT Buana Finance Tbk PT Buana Finance Tbk
Pihak ketiga Third parties
Astra Credit Company Astra Credit Company
PT BFI Finance Indonesia PT BFI Finance Indonesia
PT Maybank Indonesia Finance PT Maybank Indonesia Finance
PT Andika Adhi Berkah PT Andika Adhi Berkah
PT Oto Multiartha PT Oto Multiartha
PT Andika Mitra Sejati PT Andika Mitra Sejati
PT Daya Macro Dinamika PT Daya Macro Dinamika
PT Mandiri Tunas Finance PT Mandiri Tunas Finance
PT Weje Mandiri Utama PT Weje Mandiri Utama
Tn Umar Dhani Mr Umar Dhani
Tn Didi Hartono Mr Didi Hartono
Tn Ronny Syafran Yanuar Mr Ronny Syafran Yanuar
Ny Sri Sulastri Mrs Sri Sulastri
PT Marsh Indonesia PT Marsh Indonesia
PT Suzuki Finance Indonesia PT Suzuki Finance Indonesia
PT Mitra, Iswara Rorimpandey PT Mitra, Iswara Rorimpandey
Lainnya di bawah Rp 3 Milyar Others below Rp 3 Billion
Jumlah piutang premi Total premium receivables
218.968.086 357.059.251
3.100.194
23.822.124 2015
3.057.069 14.835.152
10.371.750 356.310.111
Pada tanggal 31 Desember 2015 dan 2014, piutang hasil investasi pada unit bisnis syariah adalah masing-masing sebesar Rp 84.761
dan Rp 98.238.
578.809 749.140
578.809
2.769.856 In accordance with Regulation of the Minister of Finance of the
Republic Indonesia No. 53PMK.0102012 dated April 3, 2012, investment income receivables which stated as admitted assets in
solvability calculation is investment income receivables less than 30 days. As of December 31, 2015 and 2014, admitted
investment income receivables are amounted to Rp 7,099,994 and Rp 3,162,068, respectively.
2.289.492
41.320.224 3.992.323
749.140
23.178.269 2014
14.001.116 -
9.504.042 6.545.576
- 1.089.025
3.776.599 Berdasarkan Peraturan Menteri Keuangan Republik Indonesia
No. 53PMK.0102012 tanggal 3 April 2012, piutang hasil investasi yang diakui sebagai aset yang diperkenankan dalam menghitung
solvabilitas adalah piutang hasil investasi yang berumur sampai dengan 30 hari. Pada tanggal 31 Desember 2015 dan 2014,
piutang hasil investasi yang diperkenankan masing - masing sebesar Rp 7.099.994 dan Rp 3.162.068.
2014
944.093 7.477
26.721
92.874.226 62.656.921
31.070.117 7.099.994
10.473.266 2015
15.516.041 8.503.418
20.737.265 11.278.945
92.213.189
6.085.000 As of December 31, 2015 and 2014, investment income receivables
in unit Sharia amounted to Rp 84,761 and Rp 98,238, respectively.
- 218.389.277
3.260.306
18.364.854 16.622.432
304.206 10.415.056
-
7.590.462 7.385.805
4.750.575 3.586.807
50