Consolidated Financial Report
Laporan Keuangan
Financial Report
Laporan Keuangan
Financial Report
PT Bakrieland Development Tbk. dan Entitas Anak
Laporan Keuangan Konsolidasian dan Laporan Auditor Independen
31 Desember 2012 dan 2011 (dengan angka perbandingan
1 Januari 2011/31 Desember 2010) dan tahun yang berakhir pada
tanggal-tanggal 31 Desember 2012 dan 2011.
PT Bakrieland Development Tbk. and Subsidiaries
Consolidated Financial Statements and Independent Auditors' Report
31 December 2012 and 2011 (with comparative figures
1 January 2011/31 December 2010) and the years ended
31 December 2012 and 2011.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
LAPORAN KEUANGAN
KONSOLIDASIAN
DAN LAPORAN AUDITOR INDEPENDEN
31 DESEMBER 2012 DAN 2011
(DENGAN ANGKA PERBANDINGAN
1 JANUARI 2011/31 DESEMBER 2010)
DAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL
31 DESEMBER 2012 DAN 2011
CONSOLIDATED
FINANCIAL STATEMENTS
AND INDEPENDENT AUDITORS’ REPORT
DECEMBER 31, 2012 AND 2011
(WITH COMPARATIVE FIGURE
JANUARY 1, 2011/DECEMBER 31, 2010)
AND THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
DAFTAR ISI
TABLE OF CONTENTS
Halaman/
Page
Surat Pernyataan Direksi
Directors’ Statement Letter
Laporan Auditor Independen
i - iv
Independent Auditors’ Report
Laporan Posisi Keuangan Konsolidasian
1-4
Consolidated Statements of Financial Position
Laporan Laba Rugi Komprehensif
Konsolidasian
5-6
Consolidated Statements of Comprehensive
Income
Laporan Perubahan Ekuitas Konsolidasian
7-8
Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian
Catatan Atas Laporan Keuangan Konsolidasian
9
10 - 199
Consolidated Statements of Cash Flows
Notes to Consolidated Financial Statements
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan
1 Januari 2011/31 Desember 2010)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
ASET
Aset Lancar
Kas dan setara kas
2d,2i,5,52
Investasi jangka pendek
2i,6,52
Piutang usaha
Pihak ketiga - setelah dikurangi
cadangan kerugian
penurunan nilai sebesar
Rp 102.486.381.864
pada 31 Desember 2012
dan Rp 57.413.489.729 pada
31 Desember 2011
(Rp 44.540.176.057 pada
1 Januari 2011/
31 Desember 2010)
2i,7,52
Pihak berelasi setelah dikurangi cadangan
kerugian penurunan
nilai sebesar Rp 5.757.041.934
pada 31 Desember 2012
dan Rp 1.872.500.645 pada
31 Desember 2011
(Rp 1.872.500.645
pada 1 Januari 2011/
31 Desember 2010)
2f,2i,7,43a,52
Piutang lain-lain
Pihak ketiga - setelah dikurangi
cadangan kerugian penurunan
nilai sebesar Rp 44.001.669
pada 31 Desember 2012
dan 2011 (Rp 44.001.669 pada
1 Januari 2011/
31 Desember 2010)
2i,8,52
Pihak berelasi - setelah dikurangi
cadangan kerugian penurunan
nilai sebesar Rp 2.866.983.437
pada 31 Desember 2012 dan 2011
(Rp 2.866.983.437 pada
1 Januari 2011/
31 Desember 2010)
2f,2i,8,43b,52
Persediaan
2j,9
Pajak dibayar di muka
2s,26a
Uang muka dan biaya dibayar di muka
2g,10
Aset yang diklasifikasikan sebagai
dimiliki untuk dijual
2ii,18
31 Desember 2011/
December 31, 2011*
1 Januari 2011
(31 Desember 2010)/
January 1, 2011
(December 31, 2010)*
268.369.116.374
24.233.263.875
597.128.042.339
6.685.468.837
860.557.957.179
775.342.421.134
820.440.230.859
991.930.558.167
1.042.256.529.855
212.524.588.405
174.446.478.872
126.170.674.401
266.136.204.616
829.163.823.238
565.891.395.417
2.870.919.777
1.695.358.232.356
8.404.783.369
387.825.278.700
704.106.754
1.816.318.578.119
4.168.616.145
1.207.537.947.709
1.557.527.766.718
2.507.258.722
596.144.709.624
ASSETS
Current Assets
Cash and cash equivalents
Short-term investment
Trade receivables
Third parties - net of
allowance for impairment
losses of
Rp 102,486,381,864 as of
December 31, 2012
and Rp 57,413,489,729 as of
December 31, 2011
(Rp 44,540,176,057 as of
January 1, 2011/
December 31, 2010)
Related parties - net of
allowance for
impairment losses of
Rp 5,757,041,934
as of December 31, 2012
and Rp 1,872,500,645 as of
December 31, 2011
(Rp 1,872,500,645
as of January 1, 2011/
December 31, 2010)
Other receivables
Third parties - net of allowance
for impairment losses of
Rp 44,001,669 as of
December 31, 2012 and 2011
(Rp 44,001,669 as of
January 1, 2011/
December 31, 2010)
Related parties - net of
allowance for impairment
losses of Rp 2,866,983,437
as of December 31, 2012 and 2011
(Rp 2,866,983,437 as of
January 1, 2011/
December 31, 2010)
Inventories
Prepaid taxes
Advances and prepaid expenses
140.475.000.000
-
-
Assets classified as held for sale
3.826.637.618.331
5.628.083.620.180
5.526.398.713.050
Total Current Assets
2d,2i,11,52
309.783.703.675
239.288.930.699
293.916.870.346
2f,2i,43c,52
2i, 2l,12
2k,13
64.236.985.781
1.240.568.188.114
5.093.202.757.655
44.193.251.030
298.799.973.340
4.961.393.817.677
11.041.775.494
349.338.252.880
4.875.570.086.657
949.840.756.020
472.566.282.510
61.359.992.704
Jumlah Aset Lancar
Aset Tidak Lancar
Dana dalam pembatasan
Piutang pihak berelasi setelah dikurangi cadangan
kerugian penurunan nilai sebesar
Rp 515.885.952.207 pada
31 Desember 2012 dan
Rp 411.758.406 pada
31 Desember 2011
(Rp 411.758.406 pada 1 Januari
2011/31 Desember 2010)
Penyertaan saham
Tanah yang belum dikembangkan
Properti investasi - setelah dikurangi
akumulasi penyusutan
sebesar Rp 32.792.246.950
pada 31 Desember 2012
dan Rp 20.079.673.066 pada
31 Desember 2011
(Rp 9.289.959.853 pada 1 Januari
2011/31 Desember 2010)
31 Desember 2012/
December 31, 2012
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
December 31, 2012 And 2011
(With Comparative Figure
January 1, 2011/December 31, 2010)
(Expressed in Rupiah, unless otherwise stated)
2m,14
Non-Current Assets
Restricted funds
Due from related parties - net of
allowance for impairment
losses of Rp 515,885,952,207
as of December 31, 2012 and
Rp 411,758,406 as of
December 31, 2011
(Rp 411,758,406 as of
January 1, 2011/
December 31, 2010)
Investment in shares of stock
Land bank
Investment properties - net
of accumulated depreciation of
Rp 32,792,246,950
as of December 31, 2012
and Rp 20,079,673,066 as of
December 31, 2011
(Rp 9,289,959,853 as of January 1,
2011/December 31, 2010)
*) Disajikan kembali sehubungan dengan penerapan Pencabutan Pernyataan Standar Akuntansi Keuangan (PPSAK) No. 7 paragraf 56-61: Penyajian, yang berlaku efektif untuk
periode tahun buku yang dimulai pada atau setelah 1 Januari 2012 (lihat Catatan 2gg).
Restated due to withdrawal of Statement of Financial Accounting Standards (PPSAK) No. 7 paragraph 56-61 : Presentation, which is effective for the period beginning or after
January 1, 2012 (see Note 2gg).
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these
consolidated financial statements.
1
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan
1 Januari 2011/31 Desember 2010)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
Hak pengusahaan jalan tol - setelah
dikurangi akumulasi amortisasi
sebesar Rp nihil pada
31 Desember 2012 dan
Rp 141.864.640.758 pada
31 Desember 2011
(Rp 40.881.237.632 pada
1 Januari 2011/31 Desember 2010)
Aset tetap - setelah dikurangi akumulasi
penyusutan sebesar
Rp 716.282.306.378 pada
31 Desember 2012 dan
Rp 623.033.897.585 pada
31 Desember 2011
(Rp 538.013.277.453 pada
1 Januari 2011/31 Desember 2010)
Aset pajak tangguhan - bersih
Goodwill
Aset lain-lain
2o,2hh,15
2n,2o,2p,16
2s,26f
2c,17a
2i,19,52
31 Desember 2012/
December 31, 2012
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
December 31, 2012 And 2011
(With Comparative Figure
January 1, 2011/December 31, 2010)
(Expressed in Rupiah, unless otherwise stated)
31 Desember 2011/
December 31, 2011*
1 Januari 2011
(31 Desember 2010)/
January 1, 2011
(December 31, 2010)*
-
2.920.621.190.556
2.970.586.390.265
3.498.009.020.446
10.295.214.492
34.699.665.173
208.359.073.507
2.565.593.225.157
133.162.185.360
33.598.690.327
410.648.431.581
2.548.267.970.292
67.887.921.653
41.239.243.053
318.588.557.863
Toll road concession rights assets net of accumulated amortization of
Rp nil as of
December 31, 2012 and
Rp 141,864,640,758 as of
December 31, 2011
(Rp 40,881,237,632 as of
January 1, 2011/December 2010)
Fixed assets - net of accumulated
depreciation of
Rp 716,282,306,378 as of
December 31, 2012 and
Rp 623,033,897,585 as of
December 31, 2011
(Rp 538,013,277,453 as of
January 1, 2011/December 2010)
Deferred tax assets - net
Goodwill
Other assets
Jumlah Aset Tidak Lancar
11.408.995.364.863
12.079.865.978.237
11.537.797.061.207
Total Non-Current Assets
JUMLAH ASET
15.235.632.983.194
17.707.949.598.417
17.064.195.774.257
TOTAL ASSETS
*) Disajikan kembali sehubungan dengan penerapan Pencabutan Pernyataan Standar Akuntansi Keuangan (PPSAK) No. 7 paragraf 56-61: Penyajian, yang berlaku efektif untuk
periode tahun buku yang dimulai pada atau setelah 1 Januari 2012 (lihat Catatan 2gg).
Restated due to withdrawal of Statement of Financial Accounting Standards (PPSAK) No. 7 paragraph 56-61 : Presentation, which is effective for the period beginning or after
January 1, 2012 (see Note 2gg).
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these
consolidated financial statements.
2
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan
1 Januari 2011/31 Desember 2010)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
31 Desember 2012/
December 31, 2012
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
December 31, 2012 And 2011
(With Comparative Figure
January 1, 2011/December 31, 2010)
(Expressed in Rupiah, unless otherwise stated)
31 Desember 2011/
December 31, 2011*
1 Januari 2011
(31 Desember 2010)/
January 1, 2011
(December 31, 2010)*
LIABILITAS DAN EKUITAS
LIABILITAS
Liabilitas Jangka Pendek
Utang bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain
Pihak ketiga
Pihak berelasi
Biaya masih harus dibayar
Liabilitas imbalan kerja karyawan
jangka pendek
Uang muka pelanggan
Pendapatan ditangguhkan
Utang pajak
Liabilitas jangka panjang yang jatuh
tempo dalam satu tahun
Utang bank dan lembaga
keuangan
Utang usaha
Utang pembelian aset tetap
Utang obligasi
Liabilitas derivatif
LIABILITIES AND EQUITY
418.955.235.015
274.828.000.000
238.226.382.762
2i,21,52
2f,2i,21,43d,52
435.882.983.014
3.642.081.634
488.741.860.974
2.919.941.000
384.683.148.842
2.919.941.000
2i,22,52
2f,2i,22,43e,52
2i,23,52
377.301.076.338
657.547.171
302.406.875.904
312.251.167.099
232.343.500.588
307.904.777.776
302.474.524.036
2u
2i,2r,24,43g,52
2r,25,43h
2s,26b
8.630.749.023
189.416.493.410
25.545.306.154
345.291.566.476
9.433.544.756
136.026.229.744
299.345.702.741
3.304.572.086
85.492.258.249
256.758.512.669
2i,27,52
2i,28,52
549.014.008.884
20.658.098.780
2.273.747.077.197
12.779.702.925
317.686.308.835
24.612.496.806
2.390.789.568
1.583.060.348.323
207.578.734.200
1.557.924.770
88.818.750.000
56.691.050.360
2.102.779.634
275.572.320.303
118.881.474.525
Short-term employee benefit
Advances from customers
Deferred income
Taxes payable
Current maturities
of long-term debts
Bank and financial
institution loans
Trade payables
Liability for purchase
of fixed assets
Bonds payable
Derivative liabilities
4.470.431.893.894
4.189.484.452.154
2.320.619.497.523
Total Short-term Liabilities
2r,25,43h
2i,2r,24,43g,52
131.088.644.989
293.459.842.600
152.168.021.100
43.086.409.054
198.465.347.012
-
Long-term Liabilities
Deferred income
Advances from customers
2u,41
2f,2i,43f,52
2e,31
58.478.019.993
305.664.850.638
669.117.279
46.204.357.132
145.303.077.735
669.117.279
34.699.335.084
31.007.529.263
680.164.779
Long-term employee benefits
Due to related parties
Dividends payable
2i,30,52
2i,2x,29,52
2i,45,52
Jumlah Liabilitas Jangka Pendek
Liabilitas Jangka Panjang
Pendapatan ditangguhkan
Uang muka pelanggan
Liabilitas imbalan kerja karyawan
jangka panjang
Utang pihak berelasi
Utang dividen
Liabilitas jangka panjang - setelah
dikurangi bagian jatuh tempo dalam
satu tahun
Utang bank dan lembaga
keuangan
Utang usaha
LIABILITIES
Short-Term Liabilities
Short-term bank loans
Trade payables
Third parties
Related parties
Other payables
Third parties
Related parties
Accrued expenses
2i,20,52
797.604.256.930
-
790.817.069.509
16.212.713.318
2.134.122.234.868
13.605.009.364
2i,30,52
2i,2x,29,52
2.590.468.538
-
3.871.249.390
1.399.133.987.753
1.385.048.857
1.420.150.169.937
2v,2w
2s,26f
2c,17b
3.925.103.077
7.506.512.226
-
2.396.013.612
16.531.692.067
-
1.743.209.829
21.842.049.664
404.407.833.016
Long-term debts - net of current
maturities of long-term debts
Bank and financial
institution loans
Trade payables
Liability for purchase
of fixed assets
Bonds payable
Reserve for replacement of furniture
and equipment
Deferred tax liabilities - net
Negative goodwill
Jumlah Liabilitas Jangka Panjang
1.600.986.816.270
2.616.393.707.949
4.262.107.931.673
Total Long-term Liabilities
Jumlah Liabilitas
6.071.418.710.164
6.805.878.160.103
6.582.727.429.196
Total Liabilities
Utang pembelian aset tetap
Utang obligasi
Cadangan atas penggantian perabotan
dan peralatan
Liabilitas pajak tangguhan - bersih
Goodwill negatif
2i,27,52
2i,28,52
*) Disajikan kembali sehubungan dengan penerapan Pencabutan Pernyataan Standar Akuntansi Keuangan (PPSAK) No. 7 paragraf 56-61: Penyajian, yang berlaku efektif untuk
periode tahun buku yang dimulai pada atau setelah 1 Januari 2012 (lihat Catatan 2gg).
Restated due to withdrawal of Statement of Financial Accounting Standards (PPSAK) No. 7 paragraph 56-61 : Presentation, which is effective for the period beginning or after
January 1, 2012 (see Note 2gg).
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these
consolidated financial statements.
3
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan
1 Januari 2011/31 Desember 2010)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
EKUITAS
Ekuitas yang dapat diatribusikan kepada
entitas induk
Modal saham - nilai nominal saham seri A
Rp 500 per saham dan saham seri B
Rp 100 per saham
Modal dasar - terdiri dari 1.400.000.000
saham seri A dan 93.000.000.000
saham seri B
Ditempatkan dan disetor penuh 1.400.000.000 saham seri A
dan 42.121.913.019 saham
seri B pada 31 Desember 2012 dan
1.400.000.000 saham seri A
dan 38.519.772.265 saham
seri B pada 31 Desember 2011
(1.400.000.000 saham seri A
dan 38.519.771.390 saham
seri B pada 1 Januari 2011/
31 Desember 2010)
Tambahan modal disetor - bersih
Saham yang diperoleh kembali sebanyak
120.750.000 saham pada
31 Desember 2012 dan 2011
(120.750.000 saham pada
1 Januari 2011/31 Desember 2010)
Saldo laba
Ditentukan penggunaannya
Belum ditentukan penggunaannya
Komponen ekuitas lainnya
Ekuitas yang dapat diatribusikan kepada
entitas induk
Kepentingan non-pengendali
Jumlah Ekuitas
JUMLAH LIABILITAS DAN EKUITAS
31
2q,33
2cc,34
31 Desember 2012/
December 31, 2012
4.912.191.301.900
2.926.273.855.564
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
December 31, 2012 And 2011
(With Comparative Figure
January 1, 2011/December 31, 2010)
(Expressed in Rupiah, unless otherwise stated)
31 Desember 2011/
December 31, 2011*
4.551.977.226.500
2.692.134.706.554
(27.835.501.000 )
(27.835.501.000 )
40.435.548.418
(253.231.284.436 )
(291.629.106.470 )
2b,47a
7.306.204.813.976
1.858.009.459.054
40.435.548.418
948.883.270.402
141.271.634.363
8.346.866.885.237
2.555.204.553.077
1 Januari 2011
(31 Desember 2010)/
January 1, 2011
(December 31, 2010) *
EQUITY
Equity attributable to
parent entity
Capital stock - par value A series of
Rp 500 per share and B series
of Rp 100 per share
Authorized capital - 1,400,000,000 shares
for A series and 93,000,000,000
shares for B series
Issued and fully paid - A series
of 1,400,000,000 shares and
B series of 42,121,913,019
shares as of December 31, 2012
and A series of 1,400,000,000 shares
and B series of 38,519,772,265
shares as of December 31, 2011
(A series of 1,400,000,000 shares
and B series of 38,519,771,390
as of January 1, 2011/
4.551.977.139.000
December 31, 2010)
2.692.134.649.679
Additional paid-in capital - net
Treasury stock of
120,750,000 shares as of
December 31, 2012 and 2011
(120,750,000 shares as of
(27.835.501.000 ) January 1, 2011/December 31, 2010)
Retained earnings
40.435.548.418
Appropriated
563.631.180.053
Unappropriated
201.386.214.272
Others equity
8.021.729.230.422
2.459.739.114.639
Equity attributable to parent entity
Non-controlling interest
9.164.214.273.030
10.902.071.438.314
10.481.468.345.061
Total Equity
15.235.632.983.194
17.707.949.598.417
17.064.195.774.257
TOTAL LIABILITIES AND EQUITY
*) Disajikan kembali sehubungan dengan penerapan Pencabutan Pernyataan Standar Akuntansi Keuangan (PPSAK) No. 7 paragraf 56-61: Penyajian, yang berlaku efektif untuk
periode tahun buku yang dimulai pada atau setelah 1 Januari 2012 (lihat Catatan 2gg).
Restated due to withdrawal of Statement of Financial Accounting Standards (PPSAK) No. 7 paragraph 56-61 : Presentation, which is effective for the period beginning or after
January 1, 2012 (see Note 2gg).
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these
consolidated financial statements.
4
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN
Tahun Yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
The Years Ended
December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes
2012
2011*
PENGHASILAN USAHA BERSIH
2r,35,44a
2.949.585.801.725
1.927.530.209.575
NET REVENUES
BEBAN POKOK PENGHASILAN
2r,36
1.332.331.844.898
1.002.616.832.168
COST OF REVENUES
1.617.253.956.827
)
924.913.377.407
GROSS PROFIT
(106.561.481.778 )
(101.052.248.732 )
Selling expenses
(725.607.731.608 )
(537.430.980.094 )
(473.801.491.002 )
(43.826.741.418 )
47.394.828.534
(12.262.352.960 )
6.093.140.048
57.630.331.708
General and administrative expenses
Interest income (expense) and
financial charges - net
Gain (loss) on foreign exchange - net
Gain on sales/disposal of
fixed asset
Equity in net earnings (loss) of
Associated Companies - net
Allowance for impairment losses
Loss on cancellation of sale
of housing and apartments
Loss on decline of investment
Gain on sales of investment
in Subsidiaries and Associate
Company
Others - net
382.802.193.626
INCOME (LOSS) BEFORE
PROVISION FOR TAX BENEFIT
(EXPENSES)
(52.785.776.226 )
(87.355.054.788 )
(19.006.527.752 )
(76.283.524.296 )
(24.233.523.141 )
(2.818.085.905 )
PROVISION FOR TAX BENEFIT
(EXPENSES)
Final
Current
Deferred
Jumlah taksiran beban
pajak - bersih
(159.147.358.766 )
(103.335.133.342 )
Total provision for tax
expenses - net
LABA (RUGI) TAHUN BERJALAN DARI
OPERASI YANG DILANJUTKAN
(890.749.592.992 )
279.467.060.284
LABA KOTOR
Beban penjualan
Beban umum dan administrasi
Penghasilan (beban) bunga dan
keuangan - bersih
Laba (rugi) selisih kurs - bersih
Laba penjualan/penghapusan
aset tetap
Bagian atas laba (rugi) bersih Entitas
Asosiasi - bersih
Cadangan kerugian penurunan nilai
Rugi pembatalan penjualan unit apartemen
dan rumah
Rugi penurunan nilai investasi
Laba atas penjualan investasi
saham Entitas Anak dan Entitas
Asosiasi
Lain-lain - bersih
2r,37a
2n,2r,2u,2y,
7,16,37b,40,41
20,27,38,
46g,46i,46j
2h
2n,16
OPERASI YANG DIHENTIKAN
Rugi tahun berjalan dari operasi
yang dihentikan
LABA (RUGI) TAHUN BERJALAN
66.727.246
2l,12
43c
(12.890.442.017 )
(515.474.193.801 )
1.216.584.010
-
7,9
2ii,18
(104.658.129.405 )
(319.671.304.517 )
(3.767.213.541 )
-
4,12
39
23.222.601.151
(70.994.555.765 )
LABA (RUGI) SEBELUM TAKSIRAN
MANFAAT (BEBAN) PAJAK
TAKSIRAN MANFAAT (BEBAN) PAJAK
Final
Tahun berjalan
Tangguhan
1.407.279.107
(731.602.234.226 )
2s,26c,26e
2ii,18
(211.336.650.278 )
(1.102.086.243.270 )
INCOME (LOSS) FOR THE YEAR
FROM CONTINUING OPERATIONS
(204.717.156.596 )
DISCONTINUED OPERATIONS
Loss for the year from discontinued
operations
74.749.903.688
INCOME (LOSS) FOR THE YEAR
369.947.955
PENDAPATAN KOMPREHENSIF LAIN
Selisih kurs karena penjabaran laporan
keuangan
Rugi yang belum terealisasi atas investasi
efek yang tersedia untuk dijual
(174.283.746.501 )
(60.484.527.864 )
OTHER COMPREHENSIVE INCOME
Exchange differences due to
financial statements translation
Unrealized loss on investment
under available-for-sale
Jumlah pendapatan komprehensif lain
tahun berjalan setelah pajak
(166.605.095.920 )
(60.114.579.909 )
Total other comprehensive income
for the year after provision tax
JUMLAH LABA (RUGI) KOMPREHENSIF
TAHUN BERJALAN
7.678.650.581
(1.268.691.339.190 )
14.635.323.779
TOTAL COMPREHENSIVE INCOME
(LOSS) FOR THE YEAR
*) Disajikan kembali sehubungan dengan rencana penjualan PT Bakrie Toll Road/Restated due to with the plan of the sale of PT Bakrie Toll Road
Catatan atas Laporan Keuangan Konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these
consolidated financial statements.
5
The original consolidated financial statements included herein are in
the Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN (lanjutan)
Tahun Yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Jumlah Laba Yang Dapat Diatribusikan
Kepada:
Pemilik entitas induk
Kepentingan non-pengendali
Catatan/
Notes
2012
2b
(1.202.114.554.838 )
100.028.311.568
(19.155.742.667 )
93.905.646.355
(1.102.086.243.270 )
74.749.903.688
Jumlah
Jumlah Laba (Rugi) Komprehensif
Yang Dapat Diatribusikan Kepada:
Pemilik entitas induk
Kepentingan non-pengendali
2b,47b
Jumlah
Laba (Rugi) Per Saham Dasar Yang
Dapat Diatribusikan Kepada
Pemilik Entitas Induk
Laba (rugi) dari:
- operasi yang dilanjutkan
- operasi yang dihentikan
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME (continued)
The Years Ended
December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
(1.368.717.461.633 )
100.026.122.443
(79.270.322.576 )
93.905.646.355
(1.268.691.339.190 )
14.635.323.779
Total
Total Comprehensive Income
(Loss) Atributable To:
Owners of the parent entity
Non-controlling interest
Total
(22,92 )
(4,89 )
4,69
(5,17 )
(27,81 )
(0,48 )
Income (loss) for the year
(22,92 )
(4,89 )
4,69
(5,17 )
Dilutive Earnings (Loss)
Per Share Attributable To
Owners Of The Parent Entity
Income (loss) from:
continued operations discontinued operations -
(27,81 )
(0,48 )
Income (loss) for the year
2aa,50
Laba (rugi) tahun berjalan
Total Income Attributable To:
Owners of the parent entity
Non-controlling interest
Basic Earnings (Loss)
Per Share Attributable To
Owners Of The Parent Entity
Income (loss) from:
continuing operations discontinued operations -
2aa,50
Laba (rugi) tahun berjalan
Laba (Rugi) Per Saham Dilusian Yang
Dapat Diatribusikan Kepada
Pemilik Entitas Induk
Laba (rugi) dari:
- operasi yang dilanjutkan
- operasi yang dihentikan
*)
2011
*) Disajikan kembali sehubungan dengan rencana penjualan PT Bakrie Toll Road/ Restated due to with the plan of the sale of PT Bakrie Toll Road
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these
consolidated financial statements.
6
The original consolidated financial statements included herein are in the Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
The Years Ended December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
Ekuitas Yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/Equity Attributable To Owners Of The Parent Entity
Saldo awal, 1 Januari 2011
Penghentian pengakuan
goodwill negatif sesuai
dengan ketentuan transisi
PSAK No.22 (Revisi 2009)
(lihat Catatan 2c dan 17)
Modal Saham
Ditempatkan
dan Disetor
Penuh/
Capital Stock
Issued and
Fully Paid
Tambahan
Modal DisetorBersih/
Additional Paid-In
Capital-Net
4.551.977.139.000
2.692.134.649.679
Selisih
Nilai Transaksi
Restrukturisasi
Entitas
Sepengendali/
Difference
In Value
of Restructuring
Transaction
of Entities Under
Common Control
Rugi yang belum
Terealisasi atas
Investasi Efek
yang Tersedia
Untuk Dijual/
Unrealized Loss
on Investment
Under
Available
-for-sale
Saham yang
Diperoleh
Kembali/
Treasury
Stock
(27.835.501.000)
(103.776.667.843)
54.732.012.959
(14.882.633.354)
8.426.137.063.438
2.459.739.114.639
10.885.876.178.077
Balance January 1, 2011
effect of first time adoption of
PSAK No. 22 (Revised 2009)
369.947.955
-
-
93.905.646.355
14.635.323.779
Comprehensive income (loss)
for the year
-
-
-
-
-
144.375
-
144.375
Exercise warrant (Note 32)
-
-
-
-
-
-
1.559.792.083
1.559.792.083
Addition investment in
Subsidiaries by non-controlling
Shareholders
(614.383.573)
266.297.834.038
40.435.548.418
948.883.270.402
8.346.866.885.237
2.555.204.553.077
10.902.071.438.314
Balance, December 31, 2011
-
7.678.650.581
-
-
(1.268.691.339.190)
Comprehensive income (loss)
for the year
-
-
-
-
(60.484.527.864)
-
-
87.500
56.875
-
-
-
-
-
-
-
-
4.551.977.226.500
2.692.134.706.554
(27.835.501.000)
(164.261.195.707)
54.732.012.959
-
-
-
(174.281.557.376)
-
360.214.075.400
234.139.149.010
-
-
-
-
Balance, January 1, 2011
968.039.013.069
-
-
10.481.468.345.061
40.435.548.418
-
-
2.459.739.114.639
266.297.834.038
-
-
8.021.729.230.422
404.407.833.016
54.732.012.959
-
Jumlah Ekuitas/
Total Equity
-
(103.776.667.843)
Pembalikan surplus revaluasi
aset tetap yang timbul dari
dekonsolidasi Entitas Anak
563.631.180.053
Kepentingan
Nonpengendali/
Non-controlling
interest
404.407.833.016
(27.835.501.000)
Pelaksanaan waran (Catatan 32)
40.435.548.418
Jumlah/
Total
404.407.833.016
2.692.134.649.679
Laba (rugi) komprehensif tahun
berjalan
266.297.834.038
Belum Ditentukan
Penggunaanya/
Unappropriated
-
Saldo awal, 1 Januari 2011 setelah
dampak Penerapan PSAK
No. 22 (Revisi 2009)
4.551.977.139.000
Saldo akhir, 31 Desember 2011
(984.331.528)
Ditentukan
Penggunaannya/
Appropriated
-
-
Penambahan investasi pada
entitas Anak oleh kepentingan
non-pengendali
Saldo Laba/
Retained Earnings
Surplus
Revaluasi Aset
Tetap/
Revaluation
Surplus of
Fixed Assets
Derecognition of negative goodwill
in accordance with transition
provision of PSAK No. 22
(Revised 2009)
(see Notes 2c and 17)
-
Pelaksanaan waran (Catatan 32)
-
Selisih Kurs
Karena
Penjabaran
Laporan
Keuangan/
Exchange
Difference
Due to Financial
Statement
Translation
-
Laba (rugi) komprehensif tahun
berjalan
-
Selisih
Transaksi
Perubahan
Ekuitas
Perusahaan
Assosiasi/
Difference
In The Equity
Transaction of
Associate
Company
-
(14.882.633.354)
(14.882.633.354)
-
(984.331.528)
-
-
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
(266.297.834.038)
-
(19.155.742.667)
(1.202.114.554.838)
-
-
(79.270.322.576)
(1.368.717.461.633)
594.353.224.410
(266.297.834.038)
100.026.122.443
-
-
594.353.224.410
(266.297.834.038)
Exercise warrant (Note 32)
Reverse of revaluation surplus
of fixed assets arising from
Subsidiary deconsolidation
The accompanying notes form an integral part of these
consolidated financial statements.
7
The original consolidated financial statements included herein are in the Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN (lanjutan)
Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (continued)
The Years Ended December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
Ekuitas Yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/Equity Attributable To Owners Of The Parent Entity
Modal Saham
Ditempatkan
dan Disetor
Penuh/
Capital Stock
Issued and
Fully Paid
Akuisisi kepentingan nonPengendali (lihat Catatan
4 butir h dan m)
Tambahan
Modal DisetorBersih/
Additional Paid-In
Capital-Net
-
-
Selisih
Nilai Transaksi
Restrukturisasi
Entitas
Sepengendali/
Difference
In Value
of Restructuring
Transaction
of Entities Under
Common Control
Rugi yang belum
Terealisasi atas
Investasi Efek
yang Tersedia
Untuk Dijual/
Unrealized Loss
on Investment
Under
Available
-for-sale
Saham yang
Diperoleh
Kembali/
Treasury
Stock
-
-
Selisih
Transaksi
Perubahan
Ekuitas
Perusahaan
Assosiasi/
Difference
In The Equity
Transaction of
Associate
Company
-
Selisih Kurs
Karena
Penjabaran
Laporan
Keuangan/
Exchange
Difference
Due to Financial
Statement
Translation
-
Saldo Laba/
Retained Earnings
Surplus
Revaluasi Aset
Tetap/
Revaluation
Surplus of
Fixed Assets
-
Ditentukan
Penggunaannya/
Appropriated
-
Belum Ditentukan
Penggunaanya/
Unappropriated
-
-
Kepentingan
Nonpengendali/
Non-controlling
interest
Jumlah/
Total
-
(964.944.947.885)
Jumlah Ekuitas/
Total Equity
(964.944.947.885)
Acquisition of non-controlling
Interests (see Notes 4 point h
and m)
Kepentingan non pengendali yang
timbul dari akuisisi dan
dekonsolidasi Entitas Anak
(lihat Catatan 4 butir i)
-
-
-
-
-
-
-
-
-
-
-
(32.275.268.581)
(32.275.268.581)
Non-controlling interests arising
from acquisition and
deconsolidation of Subsidiaries
(see Note 4 point i)
Penambahan investasi pada
entitas Anak oleh kepentingan
nonpengendali
-
-
-
-
-
-
-
-
-
-
-
199.999.000.000
199.999.000.000
Addition investment in
Subsidiaries by Non-controlling
Shareholders
4.912.191.301.900
2.926.273.855.564
7.064.267.008
-
40.435.548.418
7.306.204.813.976
1.858.009.459.054
9.164.214.273.030
Balance, December 31, 2012
Saldo akhir, 31 Desember 2012
(27.835.501.000)
(338.542.753.083)
54.732.012.959
(14.882.633.354)
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
(253.231.284.436)
The accompanying notes form an integral part of these
consolidated financial statements.
8
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
Tahun Yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
The Years Ended
December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
2012
2011
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran kas kepada karyawan
Pembayaran kas untuk beban usaha
Penjualan (pembelian) tanah
3.341.174.472.116
(994.860.959.264 )
(337.636.353.698 )
(408.116.346.706 )
(354.737.306.370 )
2.054.816.346.274
(1.414.955.073.643 )
(263.202.215.116 )
(699.683.173.064 )
(730.579.795.071 )
CASH FLOWS FROM OPERATING
Cash received from customers
Cash paid to suppliers
Cash paid to employees
Cash paid for operating expenses
Selling (acquisition) of land
Kas yang diperoleh (digunakan) untuk operasi
Penerimaan bunga
Pembayaran beban keuangan
Pembayaran pajak
1.245.823.506.078
6.712.544.399
(288.282.040.341 )
(146.783.107.457 )
(1.053.603.910.620 )
28.261.457.223
(207.321.441.714 )
(36.233.348.279 )
Cash received (used) in operations
Interest received
Interest and financial expenses payment
Tax payment
817.470.902.679
(1.268.897.243.390 )
Net Cash Received From (Used For)
Operating Activities
Kas Bersih Yang Peroleh Dari
(Digunakan Untuk) Aktivitas Operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Pembelian aset tetap dan
properti investasi
Penurunan (peningkatan)
investasi jangka panjang
- Penurunan (peningkatan)
penyertaan saham
- Hasil penjualan investasi saham
- Pembayaran utang
Peningkatan aset kerjasama operasi
Penurunan (peningkatan) investasi jangka
pendek
Penurunan (peningkatan)
dana dalam pembatasan
Penerimaan penjualan aset tetap
Kas Bersih Yang Diperoleh Dari
(Digunakan Untuk) Aktivitas Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Peningkatan pinjaman jangka panjang
Peningkatan tambahan modal disetor
dari realisasi waran
Pembayaran obligasi
Peningkatan (penurunan) pinjaman
bank jangka pendek
Peningkatan utang pihak berelasi
Peningkatan modal disetor dari
realisasi waran
Penurunan (peningkatan) utang pembelian
aset tetap
Peningkatan piutang pihak berelasi
Penurunan utang usaha jangka panjang
Penerimaan setoran dari pemegang saham
non-pengendali
Kas Bersih Yang Diperoleh Dari
Aktivitas Pendanaan
KENAIKAN (PENURUNAN) BERSIH
KAS DAN SETARA KAS
KAS DAN SETARA KAS
AWAL TAHUN
Reklasifikasi ke aset yang diklasifikasikan
sebagai dimiliki untuk dijual
DAMPAK BERSIH PERUBAHAN
NILAI TUKAR ATAS KAS DAN
SETARA KAS
KAS DAN SETARA KAS
AKHIR TAHUN
CASH FLOWS FROM INVESTING
ACTIVITIES
Acquisition of fixed assets and
(336.052.576.048 )
invesment properties
Decrease (increase) in
investment in shares
Decrease (increase) in (16.225.000.000 )
investments of shares
140.400.443.073 Proceed from sale of investment of shares Payables payment (2.347.369.959 )
Increase in joint operation assets
(1.048.450.753.850 )
(1.168.953.368.267 )
331.547.110.324
(306.723.562.612 )
(5.263.351.949 )
(17.547.795.038 )
769.702.335.932
Decrease (increase) in short-term investments
(70.494.772.977 )
1.954.909.083
54.627.939.647
542.160.260
Decrease (increase) in restricted funds
Proceeds from sale of fixed assets
(2.283.931.585.286 )
610.647.932.905
Net Cash Received From
(Used For) Investing Activities
199.999.000.000
-
CASH FLOWS FROM FINANCING
ACTIVITIES
Increase in long-term debt
Increased in additional paid-in capital
from exercise warrant
Payment bond
Increase (decrease) in short-term
bank loans
Decrease in due to related parties
Increase in issued and fully paid capital stock
from exercise warrant
Decrease in liability for purchase
of fixed assets
Increase in due from related parties
Decrease in long-term trade payables
Cash received from non-controlling interest
shareholders
1.148.415.837.979
394.548.249.732
Net Cash Provided From Financing Activities
167.877.073.923
649.511.513.691
234.139.149.010
(90.000.000.000 )
56.875
(220.000.000.000 )
144.650.735.015
160.361.772.903
(108.827.664.706 )
114.295.548.472
360.214.075.400
87.500
(447.916.058 )
(20.043.734.751 )
(8.334.317.463 )
1.945.273.363
(33.151.475.536 )
(9.225.089.927 )
(318.044.844.628 )
(263.701.060.753 )
597.128.042.339
860.557.957.179
(9.976.510.849 )
-
(737.570.488 )
268.369.116.374
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
NET INCREASED (DECREASED) IN
CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS
AT BEGINNING OF THE YEAR
Reclassification to assets
classified as held for sale
271.145.913
NET EFFECTS OF CHANGES IN
EXCHANGE RATE ON CASH AND
CASH EQUIVALENTS
597.128.042.339
CASH AND CASH EQUIVALENTS
AT END OF THE YEARS
The accompanying notes form an integral part of these
consolidated financial statements.
9
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan 1 Januari 2011/
31 Desember 2010) Dan
Tahun Yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS
December 31, 2012 And 2011
(With Comparative Figure January 1, 2011/
December 31, 2010) And
The Years Ended December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
UMUM
1.
a. Pendirian Entitas Induk dan Informasi Umum
GENERAL
a. Establishment and General Information
PT Bakrieland Development Tbk. (“Entitas Induk”)
didirikan pada tanggal 12 Juni 1990 dengan Akta
Notaris John Leonard Waworuntu, S.H., No. 209.
Akta pendirian Entitas Induk disahkan oleh Menteri
Kehakiman Republik Indonesia dalam Surat
Keputusan No. C2-1978.HT.01.01.TH.91 tanggal
31 Mei 1991 dan diumumkan dalam Berita
Negara Republik
Indonesia
No. 93
tanggal
19 November 1991. Anggaran dasar Entitas Induk
telah mengalami beberapa kali perubahan, antara
lain, mengenai perubahan nama dari PT Elang
Realty
Tbk.
menjadi
PT
Bakrieland
Development Tbk. yang diaktakan dengan Akta
Notaris Harun Kamil, S.H., No. 29 tanggal
3 April 1997, yang telah disetujui oleh Menteri
Kehakiman Republik Indonesia dalam Surat
Keputusan No. C2-3097.HT.01.04.Th.97 tanggal
25 April 1997, dan perubahan Anggaran Dasar
selanjutnya termuat pada Akta Notaris Sutjipto, S.H.,
M.Kn., No. 216 tanggal 23 Juni 2008 mengenai
penyesuaian Anggaran Dasar Entitas Induk untuk
disesuaikan dengan Undang-Undang No. 40 Tahun
2007 tentang Perseroan Terbatas. Perubahan ini
telah mendapat persetujuan dari Menteri Hukum dan
Hak Asasi Manusia dalam Surat Keputusan
No. AHU-58505-AH.01.02. Tahun 2008 tanggal
3 September 2008 dan telah diumumkan dalam
Berita Negara Republik Indonesia No. 96 tanggal
28 November 2008 Tambahan No. 25686.
Perubahan Anggaran Dasar terakhir termuat dalam
Akta Pernyataan Keputusan Rapat Perubahan
Anggaran Dasar No. 26 tanggal 7 Juni 2012 yang
dibuat di hadapan Notaris Aryanti Artisari, S.H.,
M.Kn., notaris di Jakarta. Perubahan tersebut telah
diberitahukan kepada Kementerian Hukum dan Hak
Asasi Manusia Republik Indonesia sebagaimana
Bukti Penerimaan Pemberitahuan Perubahan
Anggaran Dasar No. AHU-AH.01.10-31686 tanggal
31 Agustus 2012.
PT Bakrieland Development Tbk. (“The Company”)
was established with Notarial Deed No. 209 of
John
Leonard
Waworuntu,
S.H.,
dated
June 12, 1990. The Company’s articles of
incorporation was approved by the Minister of
Justice of the Republic of Indonesia in its Decision
Letter
No.
C2-1978.HT.01.01.TH.91
dated
May 31, 1991 and was published in the State
Gazette No. 93 dated November 19, 1991. The
Company’s articles of association have been
amended several times, among others,
the
changes of the Company’s name from PT Elang
Realty Tbk. to PT Bakrieland Development Tbk.
which have been notarized by Notarial Deed
No. 29 of Harun Kamil, S.H., dated April 3, 1997.
The change was approved by the Minister of
Justice of the Republic of Indonesia, in its Decision
Letter
No. C2-3097.HT.01.04.Th.97
dated
April 25, 1997 and the last Article of Association
were amended by Notarial Deed No. 216 of
Sutjipto, S.H., M.Kn., dated June 23, 2008 in order
to conform with Corporate Law No. 40 Year 2007.
This amendment was approved by the Ministry of
Justice and Human Rights in its Decision Letter
No. AHU-58505-AH.01.02 Year 2008 dated
September 3, 2008 and was published in
Supplement No. 25686 of State Gazette No. 96
dated November 28, 2008. The last amended
Company’s articles of association stated in Deed
of Statement of Meeting of the Company’s
Amendment Article of Association No. 26 of Aryanti
Artisari, S.H., M.Kn., Notary in Jakarta, dated
June 7, 2012. This amendment has been notified to
the Minister of Law and Human Rights of the
Republic of Indonesia as stated in Receipt
Notification Amendment of the Company’s
Amendment Article of Association No. AHUAH.01.10-31686 dated August 31, 2012.
Sesuai dengan pasal 3 Anggaran Dasarnya, Entitas
Induk bergerak dalam bidang pembangunan,
perdagangan dan jasa, termasuk usaha jasa
manajemen dan penyertaan pada Entitas yang
berhubungan dengan usaha real estat dan properti,
serta dalam bidang infrastruktur.
According to Article 3 of the Article of Association,
the scope of the Company’s activities comprises of
development, trading and services, including
management service and investment in real estate
and property, and infrastructure.
Entitas Induk berdomisili di Jakarta, kantor pusat
Entitas Induk berlokasi di Gedung Wisma Bakrie 1
Lantai 6 dan 7, Jalan H.R. Rasuna Said Kav. B1,
Jakarta Selatan. Saat ini Grup memiliki properti yang
terletak di Jakarta, Bogor, Sukabumi, Bekasi,
Lampung, Batam, Balikpapan, Tangerang dan Bali.
The Company is domiciled in Jakarta and its head
office is located at Wisma Bakrie 1, 6th and 7th
Floor, Jalan H.R. Rasuna Said Kav. B1, South
Jakarta. Group have property at Jakarta, Bogor,
Sukabumi, Bekasi, Lampung, Batam, Balikpapan,
Tangerang and Bali.
Entitas Induk mulai beroperasi secara komersial
pada tahun 1990.
The Company started its commercial operations
in 1990.
10
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan
1 Januari 2011/31 Desember 2010)
Dan Tahun Yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (continued)
December 31, 2012 And 2011
(With Comparative Figure
January 1, 2011/December 31, 2010)
And The Years Ended
December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
1.
b. Penawaran Umum Efek dan Obligasi Entitas
Induk
GENERAL (continued)
b. Public Offering of Shares and Bonds of The
Company
Pada tanggal 13 Oktober 1995, Entitas Induk telah
memperoleh pernyataan efektif dari Ketua Badan
Pengawas
Pasar
Modal
(BAPEPAM)
No. S-1304/PM/1995 untuk melakukan Penawaran
Umum Perdana kepada masyarakat atas 110 juta
saham dengan nilai nominal Rp 500 per saham
melalui Bursa Efek Jakarta dengan harga
penawaran Rp 625 per saham. Entitas Induk telah
mencatatkan seluruh sahamnya di Bursa Efek
Jakarta pada tanggal 30 Oktober 1995.
On October 13, 1995, the Company has obtained
an effective statement letter from the Chairman of
the
Capital
Market
Supervisory
Agency
(BAPEPAM) No. S-1304/PM/1995 to undertake an
Intial Public Offering of its 110 million shares with
par value of Rp 500 per share through Jakarta
Stock Exchange at the offering price of Rp 625 per
share. The Company has listed all its shares
issued and fully paid in the Jakarta Stock
Exchange on October 30, 1995.
Pada tanggal 15 September 1997, Entitas Induk
melakukan Penawaran Umum Terbatas I dengan
Hak Memesan Efek Terlebih Dahulu (HMETD) atas
1.050 juta saham dengan nilai nominal dan harga
penawaran Rp 500 per saham. Seluruh saham telah
dicatatkan di Bursa Efek Jakarta pada tanggal
6 Oktober 1997.
On September 15, 1997, the Company conducted
a Limited Public Offering I through pre-emptive
rights to issue 1,050 million shares with par value
and offering price of Rp 500 per share. The whole
shares have been listed in the Jakarta Stock
Exchange on October 6, 1997.
Pada tanggal 22 November 2005, Entitas Induk
melakukan Penawaran Umum Terbatas II dengan
HMETD atas 4,2 miliar saham biasa seri B dengan
nilai nominal Rp 100 per saham dan harga
penawaran Rp 150 per saham yang seluruh saham
yang ditempatkan dan disetor penuh telah dicatatkan
di
Bursa
Efek
Jakarta
pada
tanggal
12 Desember 2005.
On November 22, 2005, the Company conducted a
Limited Public Offering II through pre-emptive
rights to issue 4.2 billion B series shares with par
value of Rp 100 per share and offering price of
Rp 150 per share, which all of its shares issued
and fully paid have been listed in the Jakarta Stock
Exchange on December 12, 2005.
Pada tanggal 16 April 2007 Entitas Induk
memperoleh Surat Pemberitahuan Efektif atas
Pernyataan Pendaftaran Emisi Saham dari ketua
Bapepam-LK untuk melakukan Penawaran Umum
Terbatas III dengan HMETD atas 14 miliar saham
biasa seri B dengan nominal Rp 100 per saham dan
harga penawaran Rp 200 per saham, yang seluruh
saham ditempatkan dan disetor penuh telah
dicatatkan di Bursa Efek Jakarta pada tanggal
1 Mei 2007. Dengan diterbitkannya saham tersebut,
maka jumlah saham Entitas Induk yang telah
dicatatkan
di
bursa
menjadi
sebanyak
19.600.000.000 saham.
On April 16, 2007, the Company received Effective
Letter for share issuance from Bapepam-LK to
conduct a Limited Public Offering III through preemptive rights to issue 14 billion B series shares
with par value Rp 100 per share and offering price
of Rp 200 per share, which all of its shares issued
and fully paid have been listed in the Jakarta Stock
Exchange on May 1, 2007. Therefore the total of
the Company’s shares listed on Stock Exchange is
19,600,000,000 shares.
Berkenaan dengan Penawaran Umum Terbatas III,
Entitas Induk juga menerbitkan Waran Seri I, dimana
untuk setiap 50 saham baru hasil pelaksanaan
HMETD tersebut melekat 7 Waran Seri I yang
diberikan cuma-cuma sebagai insentif bagi
pemegang saham Entitas Induk dan/atau pemegang
HMETD yang melaksanakan haknya (lihat
Catatan 32).
In regards to Limited Public Offering III, the
Company also issued Warrant Series I in which for
each 50 new shares from pre-emptive rights
includes 7 Warrants Series I issued as incentive for
the Company shareholders and/or pre-emptive
rights holders that exercise their right (see
Note 32).
Pada tanggal 30 November 2007, Bursa Efek
Jakarta dan Bursa Efek Surabaya telah bergabung
menjadi Bursa Efek Indonesia.
On November 30, 2007, Jakarta Stock Exchange
and Surabaya Stock Exchange have merged to
become Indonesia Stock Exchange.
11
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan
1 Januari 2011/31 Desember 2010)
Dan Tahun Yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (continued)
December 31, 2012 And 2011
(With Comparative Figure
January 1, 2011/December 31, 2010)
And The Years Ended
December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
1.
b. Penawaran Umum Efek dan Obligasi Entitas
Induk (lanjutan)
GENERAL (continued)
b. Public Offering of Shares and Bonds of The
Company (continued)
Pada tanggal 28 Februari 2008, Entitas Induk telah
mendapatkan pemberitahuan efektif pernyataan
pendaftaran dalam rangka Penawaran Umum
Obligasi I Bakrieland Development Tahun 2008
dengan Tingkat Bunga Tetap dari Badan Pengawas
Pasar Modal dan Lembaga Keuangan berdasarkan
Surat No. S-1220/BL/2008.
On February 28, 2008, the Company received
effective confirmation statement in regards with
Public Offering of Fixed Rate Bonds I Bakrieland
Development Year 2008 from Capital Market and
Financial Institution Supervisory Agency’s based
on its Letter No. S-1220/BL/2008.
Pada tanggal 11 Maret 2008, Entitas Induk
menerbitkan Obligasi I Bakrieland Development
Tahun 2008 dengan Tingkat Bunga Tetap, dengan
PT Bank Permata Tbk. sebagai wali amanat. Nilai
nominal obligasi keseluruhan adalah Rp 500 miliar
(lihat Catatan 29 butir b dan 54 butir a).
On March 11, 2008, the Company issued its
Bakrieland Development Bonds I Year 2008 with
Fixed Rates, with PT Bank Permata Tbk. as the
trustee. The bonds have a total face value of
Rp 500 billion (see Notes 29 point b and 55
point a).
Pada tanggal 29 Juni 2009, Entitas Induk telah
mendapatkan pemberitahuan efektif pernyataan
pendaftaran dalam rangka Penawaran Umum Sukuk
Ijarah I Bakrieland Development Tahun 2009 dengan
cicilan imbalan ijarah sebesar Rp 314,8 juta dari
Badan Pengawas Pasar Modal dan Lembaga
Keuangan berdasarkan Surat No. S-5660/BL/2009.
On June 29, 2009, the Company received effective
confirmation statement in regards with Public
Offering of Sukuk Ijarah I Bakrieland Development
Year 2009 wi
Financial Report
Laporan Keuangan
Financial Report
PT Bakrieland Development Tbk. dan Entitas Anak
Laporan Keuangan Konsolidasian dan Laporan Auditor Independen
31 Desember 2012 dan 2011 (dengan angka perbandingan
1 Januari 2011/31 Desember 2010) dan tahun yang berakhir pada
tanggal-tanggal 31 Desember 2012 dan 2011.
PT Bakrieland Development Tbk. and Subsidiaries
Consolidated Financial Statements and Independent Auditors' Report
31 December 2012 and 2011 (with comparative figures
1 January 2011/31 December 2010) and the years ended
31 December 2012 and 2011.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
LAPORAN KEUANGAN
KONSOLIDASIAN
DAN LAPORAN AUDITOR INDEPENDEN
31 DESEMBER 2012 DAN 2011
(DENGAN ANGKA PERBANDINGAN
1 JANUARI 2011/31 DESEMBER 2010)
DAN TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL
31 DESEMBER 2012 DAN 2011
CONSOLIDATED
FINANCIAL STATEMENTS
AND INDEPENDENT AUDITORS’ REPORT
DECEMBER 31, 2012 AND 2011
(WITH COMPARATIVE FIGURE
JANUARY 1, 2011/DECEMBER 31, 2010)
AND THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
DAFTAR ISI
TABLE OF CONTENTS
Halaman/
Page
Surat Pernyataan Direksi
Directors’ Statement Letter
Laporan Auditor Independen
i - iv
Independent Auditors’ Report
Laporan Posisi Keuangan Konsolidasian
1-4
Consolidated Statements of Financial Position
Laporan Laba Rugi Komprehensif
Konsolidasian
5-6
Consolidated Statements of Comprehensive
Income
Laporan Perubahan Ekuitas Konsolidasian
7-8
Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian
Catatan Atas Laporan Keuangan Konsolidasian
9
10 - 199
Consolidated Statements of Cash Flows
Notes to Consolidated Financial Statements
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan
1 Januari 2011/31 Desember 2010)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
ASET
Aset Lancar
Kas dan setara kas
2d,2i,5,52
Investasi jangka pendek
2i,6,52
Piutang usaha
Pihak ketiga - setelah dikurangi
cadangan kerugian
penurunan nilai sebesar
Rp 102.486.381.864
pada 31 Desember 2012
dan Rp 57.413.489.729 pada
31 Desember 2011
(Rp 44.540.176.057 pada
1 Januari 2011/
31 Desember 2010)
2i,7,52
Pihak berelasi setelah dikurangi cadangan
kerugian penurunan
nilai sebesar Rp 5.757.041.934
pada 31 Desember 2012
dan Rp 1.872.500.645 pada
31 Desember 2011
(Rp 1.872.500.645
pada 1 Januari 2011/
31 Desember 2010)
2f,2i,7,43a,52
Piutang lain-lain
Pihak ketiga - setelah dikurangi
cadangan kerugian penurunan
nilai sebesar Rp 44.001.669
pada 31 Desember 2012
dan 2011 (Rp 44.001.669 pada
1 Januari 2011/
31 Desember 2010)
2i,8,52
Pihak berelasi - setelah dikurangi
cadangan kerugian penurunan
nilai sebesar Rp 2.866.983.437
pada 31 Desember 2012 dan 2011
(Rp 2.866.983.437 pada
1 Januari 2011/
31 Desember 2010)
2f,2i,8,43b,52
Persediaan
2j,9
Pajak dibayar di muka
2s,26a
Uang muka dan biaya dibayar di muka
2g,10
Aset yang diklasifikasikan sebagai
dimiliki untuk dijual
2ii,18
31 Desember 2011/
December 31, 2011*
1 Januari 2011
(31 Desember 2010)/
January 1, 2011
(December 31, 2010)*
268.369.116.374
24.233.263.875
597.128.042.339
6.685.468.837
860.557.957.179
775.342.421.134
820.440.230.859
991.930.558.167
1.042.256.529.855
212.524.588.405
174.446.478.872
126.170.674.401
266.136.204.616
829.163.823.238
565.891.395.417
2.870.919.777
1.695.358.232.356
8.404.783.369
387.825.278.700
704.106.754
1.816.318.578.119
4.168.616.145
1.207.537.947.709
1.557.527.766.718
2.507.258.722
596.144.709.624
ASSETS
Current Assets
Cash and cash equivalents
Short-term investment
Trade receivables
Third parties - net of
allowance for impairment
losses of
Rp 102,486,381,864 as of
December 31, 2012
and Rp 57,413,489,729 as of
December 31, 2011
(Rp 44,540,176,057 as of
January 1, 2011/
December 31, 2010)
Related parties - net of
allowance for
impairment losses of
Rp 5,757,041,934
as of December 31, 2012
and Rp 1,872,500,645 as of
December 31, 2011
(Rp 1,872,500,645
as of January 1, 2011/
December 31, 2010)
Other receivables
Third parties - net of allowance
for impairment losses of
Rp 44,001,669 as of
December 31, 2012 and 2011
(Rp 44,001,669 as of
January 1, 2011/
December 31, 2010)
Related parties - net of
allowance for impairment
losses of Rp 2,866,983,437
as of December 31, 2012 and 2011
(Rp 2,866,983,437 as of
January 1, 2011/
December 31, 2010)
Inventories
Prepaid taxes
Advances and prepaid expenses
140.475.000.000
-
-
Assets classified as held for sale
3.826.637.618.331
5.628.083.620.180
5.526.398.713.050
Total Current Assets
2d,2i,11,52
309.783.703.675
239.288.930.699
293.916.870.346
2f,2i,43c,52
2i, 2l,12
2k,13
64.236.985.781
1.240.568.188.114
5.093.202.757.655
44.193.251.030
298.799.973.340
4.961.393.817.677
11.041.775.494
349.338.252.880
4.875.570.086.657
949.840.756.020
472.566.282.510
61.359.992.704
Jumlah Aset Lancar
Aset Tidak Lancar
Dana dalam pembatasan
Piutang pihak berelasi setelah dikurangi cadangan
kerugian penurunan nilai sebesar
Rp 515.885.952.207 pada
31 Desember 2012 dan
Rp 411.758.406 pada
31 Desember 2011
(Rp 411.758.406 pada 1 Januari
2011/31 Desember 2010)
Penyertaan saham
Tanah yang belum dikembangkan
Properti investasi - setelah dikurangi
akumulasi penyusutan
sebesar Rp 32.792.246.950
pada 31 Desember 2012
dan Rp 20.079.673.066 pada
31 Desember 2011
(Rp 9.289.959.853 pada 1 Januari
2011/31 Desember 2010)
31 Desember 2012/
December 31, 2012
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
December 31, 2012 And 2011
(With Comparative Figure
January 1, 2011/December 31, 2010)
(Expressed in Rupiah, unless otherwise stated)
2m,14
Non-Current Assets
Restricted funds
Due from related parties - net of
allowance for impairment
losses of Rp 515,885,952,207
as of December 31, 2012 and
Rp 411,758,406 as of
December 31, 2011
(Rp 411,758,406 as of
January 1, 2011/
December 31, 2010)
Investment in shares of stock
Land bank
Investment properties - net
of accumulated depreciation of
Rp 32,792,246,950
as of December 31, 2012
and Rp 20,079,673,066 as of
December 31, 2011
(Rp 9,289,959,853 as of January 1,
2011/December 31, 2010)
*) Disajikan kembali sehubungan dengan penerapan Pencabutan Pernyataan Standar Akuntansi Keuangan (PPSAK) No. 7 paragraf 56-61: Penyajian, yang berlaku efektif untuk
periode tahun buku yang dimulai pada atau setelah 1 Januari 2012 (lihat Catatan 2gg).
Restated due to withdrawal of Statement of Financial Accounting Standards (PPSAK) No. 7 paragraph 56-61 : Presentation, which is effective for the period beginning or after
January 1, 2012 (see Note 2gg).
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these
consolidated financial statements.
1
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan
1 Januari 2011/31 Desember 2010)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
Hak pengusahaan jalan tol - setelah
dikurangi akumulasi amortisasi
sebesar Rp nihil pada
31 Desember 2012 dan
Rp 141.864.640.758 pada
31 Desember 2011
(Rp 40.881.237.632 pada
1 Januari 2011/31 Desember 2010)
Aset tetap - setelah dikurangi akumulasi
penyusutan sebesar
Rp 716.282.306.378 pada
31 Desember 2012 dan
Rp 623.033.897.585 pada
31 Desember 2011
(Rp 538.013.277.453 pada
1 Januari 2011/31 Desember 2010)
Aset pajak tangguhan - bersih
Goodwill
Aset lain-lain
2o,2hh,15
2n,2o,2p,16
2s,26f
2c,17a
2i,19,52
31 Desember 2012/
December 31, 2012
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
December 31, 2012 And 2011
(With Comparative Figure
January 1, 2011/December 31, 2010)
(Expressed in Rupiah, unless otherwise stated)
31 Desember 2011/
December 31, 2011*
1 Januari 2011
(31 Desember 2010)/
January 1, 2011
(December 31, 2010)*
-
2.920.621.190.556
2.970.586.390.265
3.498.009.020.446
10.295.214.492
34.699.665.173
208.359.073.507
2.565.593.225.157
133.162.185.360
33.598.690.327
410.648.431.581
2.548.267.970.292
67.887.921.653
41.239.243.053
318.588.557.863
Toll road concession rights assets net of accumulated amortization of
Rp nil as of
December 31, 2012 and
Rp 141,864,640,758 as of
December 31, 2011
(Rp 40,881,237,632 as of
January 1, 2011/December 2010)
Fixed assets - net of accumulated
depreciation of
Rp 716,282,306,378 as of
December 31, 2012 and
Rp 623,033,897,585 as of
December 31, 2011
(Rp 538,013,277,453 as of
January 1, 2011/December 2010)
Deferred tax assets - net
Goodwill
Other assets
Jumlah Aset Tidak Lancar
11.408.995.364.863
12.079.865.978.237
11.537.797.061.207
Total Non-Current Assets
JUMLAH ASET
15.235.632.983.194
17.707.949.598.417
17.064.195.774.257
TOTAL ASSETS
*) Disajikan kembali sehubungan dengan penerapan Pencabutan Pernyataan Standar Akuntansi Keuangan (PPSAK) No. 7 paragraf 56-61: Penyajian, yang berlaku efektif untuk
periode tahun buku yang dimulai pada atau setelah 1 Januari 2012 (lihat Catatan 2gg).
Restated due to withdrawal of Statement of Financial Accounting Standards (PPSAK) No. 7 paragraph 56-61 : Presentation, which is effective for the period beginning or after
January 1, 2012 (see Note 2gg).
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these
consolidated financial statements.
2
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan
1 Januari 2011/31 Desember 2010)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
31 Desember 2012/
December 31, 2012
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
December 31, 2012 And 2011
(With Comparative Figure
January 1, 2011/December 31, 2010)
(Expressed in Rupiah, unless otherwise stated)
31 Desember 2011/
December 31, 2011*
1 Januari 2011
(31 Desember 2010)/
January 1, 2011
(December 31, 2010)*
LIABILITAS DAN EKUITAS
LIABILITAS
Liabilitas Jangka Pendek
Utang bank jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain
Pihak ketiga
Pihak berelasi
Biaya masih harus dibayar
Liabilitas imbalan kerja karyawan
jangka pendek
Uang muka pelanggan
Pendapatan ditangguhkan
Utang pajak
Liabilitas jangka panjang yang jatuh
tempo dalam satu tahun
Utang bank dan lembaga
keuangan
Utang usaha
Utang pembelian aset tetap
Utang obligasi
Liabilitas derivatif
LIABILITIES AND EQUITY
418.955.235.015
274.828.000.000
238.226.382.762
2i,21,52
2f,2i,21,43d,52
435.882.983.014
3.642.081.634
488.741.860.974
2.919.941.000
384.683.148.842
2.919.941.000
2i,22,52
2f,2i,22,43e,52
2i,23,52
377.301.076.338
657.547.171
302.406.875.904
312.251.167.099
232.343.500.588
307.904.777.776
302.474.524.036
2u
2i,2r,24,43g,52
2r,25,43h
2s,26b
8.630.749.023
189.416.493.410
25.545.306.154
345.291.566.476
9.433.544.756
136.026.229.744
299.345.702.741
3.304.572.086
85.492.258.249
256.758.512.669
2i,27,52
2i,28,52
549.014.008.884
20.658.098.780
2.273.747.077.197
12.779.702.925
317.686.308.835
24.612.496.806
2.390.789.568
1.583.060.348.323
207.578.734.200
1.557.924.770
88.818.750.000
56.691.050.360
2.102.779.634
275.572.320.303
118.881.474.525
Short-term employee benefit
Advances from customers
Deferred income
Taxes payable
Current maturities
of long-term debts
Bank and financial
institution loans
Trade payables
Liability for purchase
of fixed assets
Bonds payable
Derivative liabilities
4.470.431.893.894
4.189.484.452.154
2.320.619.497.523
Total Short-term Liabilities
2r,25,43h
2i,2r,24,43g,52
131.088.644.989
293.459.842.600
152.168.021.100
43.086.409.054
198.465.347.012
-
Long-term Liabilities
Deferred income
Advances from customers
2u,41
2f,2i,43f,52
2e,31
58.478.019.993
305.664.850.638
669.117.279
46.204.357.132
145.303.077.735
669.117.279
34.699.335.084
31.007.529.263
680.164.779
Long-term employee benefits
Due to related parties
Dividends payable
2i,30,52
2i,2x,29,52
2i,45,52
Jumlah Liabilitas Jangka Pendek
Liabilitas Jangka Panjang
Pendapatan ditangguhkan
Uang muka pelanggan
Liabilitas imbalan kerja karyawan
jangka panjang
Utang pihak berelasi
Utang dividen
Liabilitas jangka panjang - setelah
dikurangi bagian jatuh tempo dalam
satu tahun
Utang bank dan lembaga
keuangan
Utang usaha
LIABILITIES
Short-Term Liabilities
Short-term bank loans
Trade payables
Third parties
Related parties
Other payables
Third parties
Related parties
Accrued expenses
2i,20,52
797.604.256.930
-
790.817.069.509
16.212.713.318
2.134.122.234.868
13.605.009.364
2i,30,52
2i,2x,29,52
2.590.468.538
-
3.871.249.390
1.399.133.987.753
1.385.048.857
1.420.150.169.937
2v,2w
2s,26f
2c,17b
3.925.103.077
7.506.512.226
-
2.396.013.612
16.531.692.067
-
1.743.209.829
21.842.049.664
404.407.833.016
Long-term debts - net of current
maturities of long-term debts
Bank and financial
institution loans
Trade payables
Liability for purchase
of fixed assets
Bonds payable
Reserve for replacement of furniture
and equipment
Deferred tax liabilities - net
Negative goodwill
Jumlah Liabilitas Jangka Panjang
1.600.986.816.270
2.616.393.707.949
4.262.107.931.673
Total Long-term Liabilities
Jumlah Liabilitas
6.071.418.710.164
6.805.878.160.103
6.582.727.429.196
Total Liabilities
Utang pembelian aset tetap
Utang obligasi
Cadangan atas penggantian perabotan
dan peralatan
Liabilitas pajak tangguhan - bersih
Goodwill negatif
2i,27,52
2i,28,52
*) Disajikan kembali sehubungan dengan penerapan Pencabutan Pernyataan Standar Akuntansi Keuangan (PPSAK) No. 7 paragraf 56-61: Penyajian, yang berlaku efektif untuk
periode tahun buku yang dimulai pada atau setelah 1 Januari 2012 (lihat Catatan 2gg).
Restated due to withdrawal of Statement of Financial Accounting Standards (PPSAK) No. 7 paragraph 56-61 : Presentation, which is effective for the period beginning or after
January 1, 2012 (see Note 2gg).
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these
consolidated financial statements.
3
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan
1 Januari 2011/31 Desember 2010)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
EKUITAS
Ekuitas yang dapat diatribusikan kepada
entitas induk
Modal saham - nilai nominal saham seri A
Rp 500 per saham dan saham seri B
Rp 100 per saham
Modal dasar - terdiri dari 1.400.000.000
saham seri A dan 93.000.000.000
saham seri B
Ditempatkan dan disetor penuh 1.400.000.000 saham seri A
dan 42.121.913.019 saham
seri B pada 31 Desember 2012 dan
1.400.000.000 saham seri A
dan 38.519.772.265 saham
seri B pada 31 Desember 2011
(1.400.000.000 saham seri A
dan 38.519.771.390 saham
seri B pada 1 Januari 2011/
31 Desember 2010)
Tambahan modal disetor - bersih
Saham yang diperoleh kembali sebanyak
120.750.000 saham pada
31 Desember 2012 dan 2011
(120.750.000 saham pada
1 Januari 2011/31 Desember 2010)
Saldo laba
Ditentukan penggunaannya
Belum ditentukan penggunaannya
Komponen ekuitas lainnya
Ekuitas yang dapat diatribusikan kepada
entitas induk
Kepentingan non-pengendali
Jumlah Ekuitas
JUMLAH LIABILITAS DAN EKUITAS
31
2q,33
2cc,34
31 Desember 2012/
December 31, 2012
4.912.191.301.900
2.926.273.855.564
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
December 31, 2012 And 2011
(With Comparative Figure
January 1, 2011/December 31, 2010)
(Expressed in Rupiah, unless otherwise stated)
31 Desember 2011/
December 31, 2011*
4.551.977.226.500
2.692.134.706.554
(27.835.501.000 )
(27.835.501.000 )
40.435.548.418
(253.231.284.436 )
(291.629.106.470 )
2b,47a
7.306.204.813.976
1.858.009.459.054
40.435.548.418
948.883.270.402
141.271.634.363
8.346.866.885.237
2.555.204.553.077
1 Januari 2011
(31 Desember 2010)/
January 1, 2011
(December 31, 2010) *
EQUITY
Equity attributable to
parent entity
Capital stock - par value A series of
Rp 500 per share and B series
of Rp 100 per share
Authorized capital - 1,400,000,000 shares
for A series and 93,000,000,000
shares for B series
Issued and fully paid - A series
of 1,400,000,000 shares and
B series of 42,121,913,019
shares as of December 31, 2012
and A series of 1,400,000,000 shares
and B series of 38,519,772,265
shares as of December 31, 2011
(A series of 1,400,000,000 shares
and B series of 38,519,771,390
as of January 1, 2011/
4.551.977.139.000
December 31, 2010)
2.692.134.649.679
Additional paid-in capital - net
Treasury stock of
120,750,000 shares as of
December 31, 2012 and 2011
(120,750,000 shares as of
(27.835.501.000 ) January 1, 2011/December 31, 2010)
Retained earnings
40.435.548.418
Appropriated
563.631.180.053
Unappropriated
201.386.214.272
Others equity
8.021.729.230.422
2.459.739.114.639
Equity attributable to parent entity
Non-controlling interest
9.164.214.273.030
10.902.071.438.314
10.481.468.345.061
Total Equity
15.235.632.983.194
17.707.949.598.417
17.064.195.774.257
TOTAL LIABILITIES AND EQUITY
*) Disajikan kembali sehubungan dengan penerapan Pencabutan Pernyataan Standar Akuntansi Keuangan (PPSAK) No. 7 paragraf 56-61: Penyajian, yang berlaku efektif untuk
periode tahun buku yang dimulai pada atau setelah 1 Januari 2012 (lihat Catatan 2gg).
Restated due to withdrawal of Statement of Financial Accounting Standards (PPSAK) No. 7 paragraph 56-61 : Presentation, which is effective for the period beginning or after
January 1, 2012 (see Note 2gg).
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these
consolidated financial statements.
4
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN
Tahun Yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
The Years Ended
December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes
2012
2011*
PENGHASILAN USAHA BERSIH
2r,35,44a
2.949.585.801.725
1.927.530.209.575
NET REVENUES
BEBAN POKOK PENGHASILAN
2r,36
1.332.331.844.898
1.002.616.832.168
COST OF REVENUES
1.617.253.956.827
)
924.913.377.407
GROSS PROFIT
(106.561.481.778 )
(101.052.248.732 )
Selling expenses
(725.607.731.608 )
(537.430.980.094 )
(473.801.491.002 )
(43.826.741.418 )
47.394.828.534
(12.262.352.960 )
6.093.140.048
57.630.331.708
General and administrative expenses
Interest income (expense) and
financial charges - net
Gain (loss) on foreign exchange - net
Gain on sales/disposal of
fixed asset
Equity in net earnings (loss) of
Associated Companies - net
Allowance for impairment losses
Loss on cancellation of sale
of housing and apartments
Loss on decline of investment
Gain on sales of investment
in Subsidiaries and Associate
Company
Others - net
382.802.193.626
INCOME (LOSS) BEFORE
PROVISION FOR TAX BENEFIT
(EXPENSES)
(52.785.776.226 )
(87.355.054.788 )
(19.006.527.752 )
(76.283.524.296 )
(24.233.523.141 )
(2.818.085.905 )
PROVISION FOR TAX BENEFIT
(EXPENSES)
Final
Current
Deferred
Jumlah taksiran beban
pajak - bersih
(159.147.358.766 )
(103.335.133.342 )
Total provision for tax
expenses - net
LABA (RUGI) TAHUN BERJALAN DARI
OPERASI YANG DILANJUTKAN
(890.749.592.992 )
279.467.060.284
LABA KOTOR
Beban penjualan
Beban umum dan administrasi
Penghasilan (beban) bunga dan
keuangan - bersih
Laba (rugi) selisih kurs - bersih
Laba penjualan/penghapusan
aset tetap
Bagian atas laba (rugi) bersih Entitas
Asosiasi - bersih
Cadangan kerugian penurunan nilai
Rugi pembatalan penjualan unit apartemen
dan rumah
Rugi penurunan nilai investasi
Laba atas penjualan investasi
saham Entitas Anak dan Entitas
Asosiasi
Lain-lain - bersih
2r,37a
2n,2r,2u,2y,
7,16,37b,40,41
20,27,38,
46g,46i,46j
2h
2n,16
OPERASI YANG DIHENTIKAN
Rugi tahun berjalan dari operasi
yang dihentikan
LABA (RUGI) TAHUN BERJALAN
66.727.246
2l,12
43c
(12.890.442.017 )
(515.474.193.801 )
1.216.584.010
-
7,9
2ii,18
(104.658.129.405 )
(319.671.304.517 )
(3.767.213.541 )
-
4,12
39
23.222.601.151
(70.994.555.765 )
LABA (RUGI) SEBELUM TAKSIRAN
MANFAAT (BEBAN) PAJAK
TAKSIRAN MANFAAT (BEBAN) PAJAK
Final
Tahun berjalan
Tangguhan
1.407.279.107
(731.602.234.226 )
2s,26c,26e
2ii,18
(211.336.650.278 )
(1.102.086.243.270 )
INCOME (LOSS) FOR THE YEAR
FROM CONTINUING OPERATIONS
(204.717.156.596 )
DISCONTINUED OPERATIONS
Loss for the year from discontinued
operations
74.749.903.688
INCOME (LOSS) FOR THE YEAR
369.947.955
PENDAPATAN KOMPREHENSIF LAIN
Selisih kurs karena penjabaran laporan
keuangan
Rugi yang belum terealisasi atas investasi
efek yang tersedia untuk dijual
(174.283.746.501 )
(60.484.527.864 )
OTHER COMPREHENSIVE INCOME
Exchange differences due to
financial statements translation
Unrealized loss on investment
under available-for-sale
Jumlah pendapatan komprehensif lain
tahun berjalan setelah pajak
(166.605.095.920 )
(60.114.579.909 )
Total other comprehensive income
for the year after provision tax
JUMLAH LABA (RUGI) KOMPREHENSIF
TAHUN BERJALAN
7.678.650.581
(1.268.691.339.190 )
14.635.323.779
TOTAL COMPREHENSIVE INCOME
(LOSS) FOR THE YEAR
*) Disajikan kembali sehubungan dengan rencana penjualan PT Bakrie Toll Road/Restated due to with the plan of the sale of PT Bakrie Toll Road
Catatan atas Laporan Keuangan Konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these
consolidated financial statements.
5
The original consolidated financial statements included herein are in
the Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN (lanjutan)
Tahun Yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Jumlah Laba Yang Dapat Diatribusikan
Kepada:
Pemilik entitas induk
Kepentingan non-pengendali
Catatan/
Notes
2012
2b
(1.202.114.554.838 )
100.028.311.568
(19.155.742.667 )
93.905.646.355
(1.102.086.243.270 )
74.749.903.688
Jumlah
Jumlah Laba (Rugi) Komprehensif
Yang Dapat Diatribusikan Kepada:
Pemilik entitas induk
Kepentingan non-pengendali
2b,47b
Jumlah
Laba (Rugi) Per Saham Dasar Yang
Dapat Diatribusikan Kepada
Pemilik Entitas Induk
Laba (rugi) dari:
- operasi yang dilanjutkan
- operasi yang dihentikan
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME (continued)
The Years Ended
December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
(1.368.717.461.633 )
100.026.122.443
(79.270.322.576 )
93.905.646.355
(1.268.691.339.190 )
14.635.323.779
Total
Total Comprehensive Income
(Loss) Atributable To:
Owners of the parent entity
Non-controlling interest
Total
(22,92 )
(4,89 )
4,69
(5,17 )
(27,81 )
(0,48 )
Income (loss) for the year
(22,92 )
(4,89 )
4,69
(5,17 )
Dilutive Earnings (Loss)
Per Share Attributable To
Owners Of The Parent Entity
Income (loss) from:
continued operations discontinued operations -
(27,81 )
(0,48 )
Income (loss) for the year
2aa,50
Laba (rugi) tahun berjalan
Total Income Attributable To:
Owners of the parent entity
Non-controlling interest
Basic Earnings (Loss)
Per Share Attributable To
Owners Of The Parent Entity
Income (loss) from:
continuing operations discontinued operations -
2aa,50
Laba (rugi) tahun berjalan
Laba (Rugi) Per Saham Dilusian Yang
Dapat Diatribusikan Kepada
Pemilik Entitas Induk
Laba (rugi) dari:
- operasi yang dilanjutkan
- operasi yang dihentikan
*)
2011
*) Disajikan kembali sehubungan dengan rencana penjualan PT Bakrie Toll Road/ Restated due to with the plan of the sale of PT Bakrie Toll Road
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of these
consolidated financial statements.
6
The original consolidated financial statements included herein are in the Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
The Years Ended December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
Ekuitas Yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/Equity Attributable To Owners Of The Parent Entity
Saldo awal, 1 Januari 2011
Penghentian pengakuan
goodwill negatif sesuai
dengan ketentuan transisi
PSAK No.22 (Revisi 2009)
(lihat Catatan 2c dan 17)
Modal Saham
Ditempatkan
dan Disetor
Penuh/
Capital Stock
Issued and
Fully Paid
Tambahan
Modal DisetorBersih/
Additional Paid-In
Capital-Net
4.551.977.139.000
2.692.134.649.679
Selisih
Nilai Transaksi
Restrukturisasi
Entitas
Sepengendali/
Difference
In Value
of Restructuring
Transaction
of Entities Under
Common Control
Rugi yang belum
Terealisasi atas
Investasi Efek
yang Tersedia
Untuk Dijual/
Unrealized Loss
on Investment
Under
Available
-for-sale
Saham yang
Diperoleh
Kembali/
Treasury
Stock
(27.835.501.000)
(103.776.667.843)
54.732.012.959
(14.882.633.354)
8.426.137.063.438
2.459.739.114.639
10.885.876.178.077
Balance January 1, 2011
effect of first time adoption of
PSAK No. 22 (Revised 2009)
369.947.955
-
-
93.905.646.355
14.635.323.779
Comprehensive income (loss)
for the year
-
-
-
-
-
144.375
-
144.375
Exercise warrant (Note 32)
-
-
-
-
-
-
1.559.792.083
1.559.792.083
Addition investment in
Subsidiaries by non-controlling
Shareholders
(614.383.573)
266.297.834.038
40.435.548.418
948.883.270.402
8.346.866.885.237
2.555.204.553.077
10.902.071.438.314
Balance, December 31, 2011
-
7.678.650.581
-
-
(1.268.691.339.190)
Comprehensive income (loss)
for the year
-
-
-
-
(60.484.527.864)
-
-
87.500
56.875
-
-
-
-
-
-
-
-
4.551.977.226.500
2.692.134.706.554
(27.835.501.000)
(164.261.195.707)
54.732.012.959
-
-
-
(174.281.557.376)
-
360.214.075.400
234.139.149.010
-
-
-
-
Balance, January 1, 2011
968.039.013.069
-
-
10.481.468.345.061
40.435.548.418
-
-
2.459.739.114.639
266.297.834.038
-
-
8.021.729.230.422
404.407.833.016
54.732.012.959
-
Jumlah Ekuitas/
Total Equity
-
(103.776.667.843)
Pembalikan surplus revaluasi
aset tetap yang timbul dari
dekonsolidasi Entitas Anak
563.631.180.053
Kepentingan
Nonpengendali/
Non-controlling
interest
404.407.833.016
(27.835.501.000)
Pelaksanaan waran (Catatan 32)
40.435.548.418
Jumlah/
Total
404.407.833.016
2.692.134.649.679
Laba (rugi) komprehensif tahun
berjalan
266.297.834.038
Belum Ditentukan
Penggunaanya/
Unappropriated
-
Saldo awal, 1 Januari 2011 setelah
dampak Penerapan PSAK
No. 22 (Revisi 2009)
4.551.977.139.000
Saldo akhir, 31 Desember 2011
(984.331.528)
Ditentukan
Penggunaannya/
Appropriated
-
-
Penambahan investasi pada
entitas Anak oleh kepentingan
non-pengendali
Saldo Laba/
Retained Earnings
Surplus
Revaluasi Aset
Tetap/
Revaluation
Surplus of
Fixed Assets
Derecognition of negative goodwill
in accordance with transition
provision of PSAK No. 22
(Revised 2009)
(see Notes 2c and 17)
-
Pelaksanaan waran (Catatan 32)
-
Selisih Kurs
Karena
Penjabaran
Laporan
Keuangan/
Exchange
Difference
Due to Financial
Statement
Translation
-
Laba (rugi) komprehensif tahun
berjalan
-
Selisih
Transaksi
Perubahan
Ekuitas
Perusahaan
Assosiasi/
Difference
In The Equity
Transaction of
Associate
Company
-
(14.882.633.354)
(14.882.633.354)
-
(984.331.528)
-
-
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
(266.297.834.038)
-
(19.155.742.667)
(1.202.114.554.838)
-
-
(79.270.322.576)
(1.368.717.461.633)
594.353.224.410
(266.297.834.038)
100.026.122.443
-
-
594.353.224.410
(266.297.834.038)
Exercise warrant (Note 32)
Reverse of revaluation surplus
of fixed assets arising from
Subsidiary deconsolidation
The accompanying notes form an integral part of these
consolidated financial statements.
7
The original consolidated financial statements included herein are in the Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN (lanjutan)
Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (continued)
The Years Ended December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
Ekuitas Yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/Equity Attributable To Owners Of The Parent Entity
Modal Saham
Ditempatkan
dan Disetor
Penuh/
Capital Stock
Issued and
Fully Paid
Akuisisi kepentingan nonPengendali (lihat Catatan
4 butir h dan m)
Tambahan
Modal DisetorBersih/
Additional Paid-In
Capital-Net
-
-
Selisih
Nilai Transaksi
Restrukturisasi
Entitas
Sepengendali/
Difference
In Value
of Restructuring
Transaction
of Entities Under
Common Control
Rugi yang belum
Terealisasi atas
Investasi Efek
yang Tersedia
Untuk Dijual/
Unrealized Loss
on Investment
Under
Available
-for-sale
Saham yang
Diperoleh
Kembali/
Treasury
Stock
-
-
Selisih
Transaksi
Perubahan
Ekuitas
Perusahaan
Assosiasi/
Difference
In The Equity
Transaction of
Associate
Company
-
Selisih Kurs
Karena
Penjabaran
Laporan
Keuangan/
Exchange
Difference
Due to Financial
Statement
Translation
-
Saldo Laba/
Retained Earnings
Surplus
Revaluasi Aset
Tetap/
Revaluation
Surplus of
Fixed Assets
-
Ditentukan
Penggunaannya/
Appropriated
-
Belum Ditentukan
Penggunaanya/
Unappropriated
-
-
Kepentingan
Nonpengendali/
Non-controlling
interest
Jumlah/
Total
-
(964.944.947.885)
Jumlah Ekuitas/
Total Equity
(964.944.947.885)
Acquisition of non-controlling
Interests (see Notes 4 point h
and m)
Kepentingan non pengendali yang
timbul dari akuisisi dan
dekonsolidasi Entitas Anak
(lihat Catatan 4 butir i)
-
-
-
-
-
-
-
-
-
-
-
(32.275.268.581)
(32.275.268.581)
Non-controlling interests arising
from acquisition and
deconsolidation of Subsidiaries
(see Note 4 point i)
Penambahan investasi pada
entitas Anak oleh kepentingan
nonpengendali
-
-
-
-
-
-
-
-
-
-
-
199.999.000.000
199.999.000.000
Addition investment in
Subsidiaries by Non-controlling
Shareholders
4.912.191.301.900
2.926.273.855.564
7.064.267.008
-
40.435.548.418
7.306.204.813.976
1.858.009.459.054
9.164.214.273.030
Balance, December 31, 2012
Saldo akhir, 31 Desember 2012
(27.835.501.000)
(338.542.753.083)
54.732.012.959
(14.882.633.354)
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
(253.231.284.436)
The accompanying notes form an integral part of these
consolidated financial statements.
8
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
Tahun Yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
The Years Ended
December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
2012
2011
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran kas kepada karyawan
Pembayaran kas untuk beban usaha
Penjualan (pembelian) tanah
3.341.174.472.116
(994.860.959.264 )
(337.636.353.698 )
(408.116.346.706 )
(354.737.306.370 )
2.054.816.346.274
(1.414.955.073.643 )
(263.202.215.116 )
(699.683.173.064 )
(730.579.795.071 )
CASH FLOWS FROM OPERATING
Cash received from customers
Cash paid to suppliers
Cash paid to employees
Cash paid for operating expenses
Selling (acquisition) of land
Kas yang diperoleh (digunakan) untuk operasi
Penerimaan bunga
Pembayaran beban keuangan
Pembayaran pajak
1.245.823.506.078
6.712.544.399
(288.282.040.341 )
(146.783.107.457 )
(1.053.603.910.620 )
28.261.457.223
(207.321.441.714 )
(36.233.348.279 )
Cash received (used) in operations
Interest received
Interest and financial expenses payment
Tax payment
817.470.902.679
(1.268.897.243.390 )
Net Cash Received From (Used For)
Operating Activities
Kas Bersih Yang Peroleh Dari
(Digunakan Untuk) Aktivitas Operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Pembelian aset tetap dan
properti investasi
Penurunan (peningkatan)
investasi jangka panjang
- Penurunan (peningkatan)
penyertaan saham
- Hasil penjualan investasi saham
- Pembayaran utang
Peningkatan aset kerjasama operasi
Penurunan (peningkatan) investasi jangka
pendek
Penurunan (peningkatan)
dana dalam pembatasan
Penerimaan penjualan aset tetap
Kas Bersih Yang Diperoleh Dari
(Digunakan Untuk) Aktivitas Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Peningkatan pinjaman jangka panjang
Peningkatan tambahan modal disetor
dari realisasi waran
Pembayaran obligasi
Peningkatan (penurunan) pinjaman
bank jangka pendek
Peningkatan utang pihak berelasi
Peningkatan modal disetor dari
realisasi waran
Penurunan (peningkatan) utang pembelian
aset tetap
Peningkatan piutang pihak berelasi
Penurunan utang usaha jangka panjang
Penerimaan setoran dari pemegang saham
non-pengendali
Kas Bersih Yang Diperoleh Dari
Aktivitas Pendanaan
KENAIKAN (PENURUNAN) BERSIH
KAS DAN SETARA KAS
KAS DAN SETARA KAS
AWAL TAHUN
Reklasifikasi ke aset yang diklasifikasikan
sebagai dimiliki untuk dijual
DAMPAK BERSIH PERUBAHAN
NILAI TUKAR ATAS KAS DAN
SETARA KAS
KAS DAN SETARA KAS
AKHIR TAHUN
CASH FLOWS FROM INVESTING
ACTIVITIES
Acquisition of fixed assets and
(336.052.576.048 )
invesment properties
Decrease (increase) in
investment in shares
Decrease (increase) in (16.225.000.000 )
investments of shares
140.400.443.073 Proceed from sale of investment of shares Payables payment (2.347.369.959 )
Increase in joint operation assets
(1.048.450.753.850 )
(1.168.953.368.267 )
331.547.110.324
(306.723.562.612 )
(5.263.351.949 )
(17.547.795.038 )
769.702.335.932
Decrease (increase) in short-term investments
(70.494.772.977 )
1.954.909.083
54.627.939.647
542.160.260
Decrease (increase) in restricted funds
Proceeds from sale of fixed assets
(2.283.931.585.286 )
610.647.932.905
Net Cash Received From
(Used For) Investing Activities
199.999.000.000
-
CASH FLOWS FROM FINANCING
ACTIVITIES
Increase in long-term debt
Increased in additional paid-in capital
from exercise warrant
Payment bond
Increase (decrease) in short-term
bank loans
Decrease in due to related parties
Increase in issued and fully paid capital stock
from exercise warrant
Decrease in liability for purchase
of fixed assets
Increase in due from related parties
Decrease in long-term trade payables
Cash received from non-controlling interest
shareholders
1.148.415.837.979
394.548.249.732
Net Cash Provided From Financing Activities
167.877.073.923
649.511.513.691
234.139.149.010
(90.000.000.000 )
56.875
(220.000.000.000 )
144.650.735.015
160.361.772.903
(108.827.664.706 )
114.295.548.472
360.214.075.400
87.500
(447.916.058 )
(20.043.734.751 )
(8.334.317.463 )
1.945.273.363
(33.151.475.536 )
(9.225.089.927 )
(318.044.844.628 )
(263.701.060.753 )
597.128.042.339
860.557.957.179
(9.976.510.849 )
-
(737.570.488 )
268.369.116.374
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
NET INCREASED (DECREASED) IN
CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS
AT BEGINNING OF THE YEAR
Reclassification to assets
classified as held for sale
271.145.913
NET EFFECTS OF CHANGES IN
EXCHANGE RATE ON CASH AND
CASH EQUIVALENTS
597.128.042.339
CASH AND CASH EQUIVALENTS
AT END OF THE YEARS
The accompanying notes form an integral part of these
consolidated financial statements.
9
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan 1 Januari 2011/
31 Desember 2010) Dan
Tahun Yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS
December 31, 2012 And 2011
(With Comparative Figure January 1, 2011/
December 31, 2010) And
The Years Ended December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
UMUM
1.
a. Pendirian Entitas Induk dan Informasi Umum
GENERAL
a. Establishment and General Information
PT Bakrieland Development Tbk. (“Entitas Induk”)
didirikan pada tanggal 12 Juni 1990 dengan Akta
Notaris John Leonard Waworuntu, S.H., No. 209.
Akta pendirian Entitas Induk disahkan oleh Menteri
Kehakiman Republik Indonesia dalam Surat
Keputusan No. C2-1978.HT.01.01.TH.91 tanggal
31 Mei 1991 dan diumumkan dalam Berita
Negara Republik
Indonesia
No. 93
tanggal
19 November 1991. Anggaran dasar Entitas Induk
telah mengalami beberapa kali perubahan, antara
lain, mengenai perubahan nama dari PT Elang
Realty
Tbk.
menjadi
PT
Bakrieland
Development Tbk. yang diaktakan dengan Akta
Notaris Harun Kamil, S.H., No. 29 tanggal
3 April 1997, yang telah disetujui oleh Menteri
Kehakiman Republik Indonesia dalam Surat
Keputusan No. C2-3097.HT.01.04.Th.97 tanggal
25 April 1997, dan perubahan Anggaran Dasar
selanjutnya termuat pada Akta Notaris Sutjipto, S.H.,
M.Kn., No. 216 tanggal 23 Juni 2008 mengenai
penyesuaian Anggaran Dasar Entitas Induk untuk
disesuaikan dengan Undang-Undang No. 40 Tahun
2007 tentang Perseroan Terbatas. Perubahan ini
telah mendapat persetujuan dari Menteri Hukum dan
Hak Asasi Manusia dalam Surat Keputusan
No. AHU-58505-AH.01.02. Tahun 2008 tanggal
3 September 2008 dan telah diumumkan dalam
Berita Negara Republik Indonesia No. 96 tanggal
28 November 2008 Tambahan No. 25686.
Perubahan Anggaran Dasar terakhir termuat dalam
Akta Pernyataan Keputusan Rapat Perubahan
Anggaran Dasar No. 26 tanggal 7 Juni 2012 yang
dibuat di hadapan Notaris Aryanti Artisari, S.H.,
M.Kn., notaris di Jakarta. Perubahan tersebut telah
diberitahukan kepada Kementerian Hukum dan Hak
Asasi Manusia Republik Indonesia sebagaimana
Bukti Penerimaan Pemberitahuan Perubahan
Anggaran Dasar No. AHU-AH.01.10-31686 tanggal
31 Agustus 2012.
PT Bakrieland Development Tbk. (“The Company”)
was established with Notarial Deed No. 209 of
John
Leonard
Waworuntu,
S.H.,
dated
June 12, 1990. The Company’s articles of
incorporation was approved by the Minister of
Justice of the Republic of Indonesia in its Decision
Letter
No.
C2-1978.HT.01.01.TH.91
dated
May 31, 1991 and was published in the State
Gazette No. 93 dated November 19, 1991. The
Company’s articles of association have been
amended several times, among others,
the
changes of the Company’s name from PT Elang
Realty Tbk. to PT Bakrieland Development Tbk.
which have been notarized by Notarial Deed
No. 29 of Harun Kamil, S.H., dated April 3, 1997.
The change was approved by the Minister of
Justice of the Republic of Indonesia, in its Decision
Letter
No. C2-3097.HT.01.04.Th.97
dated
April 25, 1997 and the last Article of Association
were amended by Notarial Deed No. 216 of
Sutjipto, S.H., M.Kn., dated June 23, 2008 in order
to conform with Corporate Law No. 40 Year 2007.
This amendment was approved by the Ministry of
Justice and Human Rights in its Decision Letter
No. AHU-58505-AH.01.02 Year 2008 dated
September 3, 2008 and was published in
Supplement No. 25686 of State Gazette No. 96
dated November 28, 2008. The last amended
Company’s articles of association stated in Deed
of Statement of Meeting of the Company’s
Amendment Article of Association No. 26 of Aryanti
Artisari, S.H., M.Kn., Notary in Jakarta, dated
June 7, 2012. This amendment has been notified to
the Minister of Law and Human Rights of the
Republic of Indonesia as stated in Receipt
Notification Amendment of the Company’s
Amendment Article of Association No. AHUAH.01.10-31686 dated August 31, 2012.
Sesuai dengan pasal 3 Anggaran Dasarnya, Entitas
Induk bergerak dalam bidang pembangunan,
perdagangan dan jasa, termasuk usaha jasa
manajemen dan penyertaan pada Entitas yang
berhubungan dengan usaha real estat dan properti,
serta dalam bidang infrastruktur.
According to Article 3 of the Article of Association,
the scope of the Company’s activities comprises of
development, trading and services, including
management service and investment in real estate
and property, and infrastructure.
Entitas Induk berdomisili di Jakarta, kantor pusat
Entitas Induk berlokasi di Gedung Wisma Bakrie 1
Lantai 6 dan 7, Jalan H.R. Rasuna Said Kav. B1,
Jakarta Selatan. Saat ini Grup memiliki properti yang
terletak di Jakarta, Bogor, Sukabumi, Bekasi,
Lampung, Batam, Balikpapan, Tangerang dan Bali.
The Company is domiciled in Jakarta and its head
office is located at Wisma Bakrie 1, 6th and 7th
Floor, Jalan H.R. Rasuna Said Kav. B1, South
Jakarta. Group have property at Jakarta, Bogor,
Sukabumi, Bekasi, Lampung, Batam, Balikpapan,
Tangerang and Bali.
Entitas Induk mulai beroperasi secara komersial
pada tahun 1990.
The Company started its commercial operations
in 1990.
10
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan
1 Januari 2011/31 Desember 2010)
Dan Tahun Yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (continued)
December 31, 2012 And 2011
(With Comparative Figure
January 1, 2011/December 31, 2010)
And The Years Ended
December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
1.
b. Penawaran Umum Efek dan Obligasi Entitas
Induk
GENERAL (continued)
b. Public Offering of Shares and Bonds of The
Company
Pada tanggal 13 Oktober 1995, Entitas Induk telah
memperoleh pernyataan efektif dari Ketua Badan
Pengawas
Pasar
Modal
(BAPEPAM)
No. S-1304/PM/1995 untuk melakukan Penawaran
Umum Perdana kepada masyarakat atas 110 juta
saham dengan nilai nominal Rp 500 per saham
melalui Bursa Efek Jakarta dengan harga
penawaran Rp 625 per saham. Entitas Induk telah
mencatatkan seluruh sahamnya di Bursa Efek
Jakarta pada tanggal 30 Oktober 1995.
On October 13, 1995, the Company has obtained
an effective statement letter from the Chairman of
the
Capital
Market
Supervisory
Agency
(BAPEPAM) No. S-1304/PM/1995 to undertake an
Intial Public Offering of its 110 million shares with
par value of Rp 500 per share through Jakarta
Stock Exchange at the offering price of Rp 625 per
share. The Company has listed all its shares
issued and fully paid in the Jakarta Stock
Exchange on October 30, 1995.
Pada tanggal 15 September 1997, Entitas Induk
melakukan Penawaran Umum Terbatas I dengan
Hak Memesan Efek Terlebih Dahulu (HMETD) atas
1.050 juta saham dengan nilai nominal dan harga
penawaran Rp 500 per saham. Seluruh saham telah
dicatatkan di Bursa Efek Jakarta pada tanggal
6 Oktober 1997.
On September 15, 1997, the Company conducted
a Limited Public Offering I through pre-emptive
rights to issue 1,050 million shares with par value
and offering price of Rp 500 per share. The whole
shares have been listed in the Jakarta Stock
Exchange on October 6, 1997.
Pada tanggal 22 November 2005, Entitas Induk
melakukan Penawaran Umum Terbatas II dengan
HMETD atas 4,2 miliar saham biasa seri B dengan
nilai nominal Rp 100 per saham dan harga
penawaran Rp 150 per saham yang seluruh saham
yang ditempatkan dan disetor penuh telah dicatatkan
di
Bursa
Efek
Jakarta
pada
tanggal
12 Desember 2005.
On November 22, 2005, the Company conducted a
Limited Public Offering II through pre-emptive
rights to issue 4.2 billion B series shares with par
value of Rp 100 per share and offering price of
Rp 150 per share, which all of its shares issued
and fully paid have been listed in the Jakarta Stock
Exchange on December 12, 2005.
Pada tanggal 16 April 2007 Entitas Induk
memperoleh Surat Pemberitahuan Efektif atas
Pernyataan Pendaftaran Emisi Saham dari ketua
Bapepam-LK untuk melakukan Penawaran Umum
Terbatas III dengan HMETD atas 14 miliar saham
biasa seri B dengan nominal Rp 100 per saham dan
harga penawaran Rp 200 per saham, yang seluruh
saham ditempatkan dan disetor penuh telah
dicatatkan di Bursa Efek Jakarta pada tanggal
1 Mei 2007. Dengan diterbitkannya saham tersebut,
maka jumlah saham Entitas Induk yang telah
dicatatkan
di
bursa
menjadi
sebanyak
19.600.000.000 saham.
On April 16, 2007, the Company received Effective
Letter for share issuance from Bapepam-LK to
conduct a Limited Public Offering III through preemptive rights to issue 14 billion B series shares
with par value Rp 100 per share and offering price
of Rp 200 per share, which all of its shares issued
and fully paid have been listed in the Jakarta Stock
Exchange on May 1, 2007. Therefore the total of
the Company’s shares listed on Stock Exchange is
19,600,000,000 shares.
Berkenaan dengan Penawaran Umum Terbatas III,
Entitas Induk juga menerbitkan Waran Seri I, dimana
untuk setiap 50 saham baru hasil pelaksanaan
HMETD tersebut melekat 7 Waran Seri I yang
diberikan cuma-cuma sebagai insentif bagi
pemegang saham Entitas Induk dan/atau pemegang
HMETD yang melaksanakan haknya (lihat
Catatan 32).
In regards to Limited Public Offering III, the
Company also issued Warrant Series I in which for
each 50 new shares from pre-emptive rights
includes 7 Warrants Series I issued as incentive for
the Company shareholders and/or pre-emptive
rights holders that exercise their right (see
Note 32).
Pada tanggal 30 November 2007, Bursa Efek
Jakarta dan Bursa Efek Surabaya telah bergabung
menjadi Bursa Efek Indonesia.
On November 30, 2007, Jakarta Stock Exchange
and Surabaya Stock Exchange have merged to
become Indonesia Stock Exchange.
11
The original consolidated financial statements included herein are in the
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN (lanjutan)
31 Desember 2012 Dan 2011
(Dengan Angka Perbandingan
1 Januari 2011/31 Desember 2010)
Dan Tahun Yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 Dan 2011
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (continued)
December 31, 2012 And 2011
(With Comparative Figure
January 1, 2011/December 31, 2010)
And The Years Ended
December 31, 2012 And 2011
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
1.
b. Penawaran Umum Efek dan Obligasi Entitas
Induk (lanjutan)
GENERAL (continued)
b. Public Offering of Shares and Bonds of The
Company (continued)
Pada tanggal 28 Februari 2008, Entitas Induk telah
mendapatkan pemberitahuan efektif pernyataan
pendaftaran dalam rangka Penawaran Umum
Obligasi I Bakrieland Development Tahun 2008
dengan Tingkat Bunga Tetap dari Badan Pengawas
Pasar Modal dan Lembaga Keuangan berdasarkan
Surat No. S-1220/BL/2008.
On February 28, 2008, the Company received
effective confirmation statement in regards with
Public Offering of Fixed Rate Bonds I Bakrieland
Development Year 2008 from Capital Market and
Financial Institution Supervisory Agency’s based
on its Letter No. S-1220/BL/2008.
Pada tanggal 11 Maret 2008, Entitas Induk
menerbitkan Obligasi I Bakrieland Development
Tahun 2008 dengan Tingkat Bunga Tetap, dengan
PT Bank Permata Tbk. sebagai wali amanat. Nilai
nominal obligasi keseluruhan adalah Rp 500 miliar
(lihat Catatan 29 butir b dan 54 butir a).
On March 11, 2008, the Company issued its
Bakrieland Development Bonds I Year 2008 with
Fixed Rates, with PT Bank Permata Tbk. as the
trustee. The bonds have a total face value of
Rp 500 billion (see Notes 29 point b and 55
point a).
Pada tanggal 29 Juni 2009, Entitas Induk telah
mendapatkan pemberitahuan efektif pernyataan
pendaftaran dalam rangka Penawaran Umum Sukuk
Ijarah I Bakrieland Development Tahun 2009 dengan
cicilan imbalan ijarah sebesar Rp 314,8 juta dari
Badan Pengawas Pasar Modal dan Lembaga
Keuangan berdasarkan Surat No. S-5660/BL/2009.
On June 29, 2009, the Company received effective
confirmation statement in regards with Public
Offering of Sukuk Ijarah I Bakrieland Development
Year 2009 wi