PENYERTAAN SAHAM INVESTMENT IN SHARES OF STOCK
ang dapat
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2015
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
72
15. ASET TETAP lanjutan 15. FIXED ASSETS continued
31 Desember 2014 December 31, 2014
Akuisisi Dekonsolidasi
1 Januari 2014 Penambahan
Pengurangan Reklasifikasi
Acquisition 31 Desember 2014
January 1, 2014 Additions
Deductions Reclassifications Deconsolidation December 31, 2014
Tanah 492.689.659.299
16.673.586.607 41.930.509.623
- 707.425.548.019
1.174.858.284.302 Land
Bangunan dan Buildings and
prasarana 928.275.789.906
16.358.593.898 73.526.981.087
275.557.539.671 168.534.233.734
1.315.199.176.122 improvements
Kendaraan bermotor 20.586.227.335
7.178.571.113 1.881.724.071
5.967.768.897 2.367.784.170
22.283.089.650 Motor vehicles
Mesin dan peralatan 42.339.665.039
10.444.778.301 4.522.600.436
29.252.399.639 171.142.307.323
248.656.549.866 Machine and equipments
Perabotan dan Furniture, fixtures
perlengkapan and office
kantor 151.655.614.532
11.640.954.219 -
1.951.386.202 4.276.909.767
169.524.864.720 equipment
Jumlah pemilikan langsung
1.635.546.956.111 62.296.484.138
121.861.815.217 300.793.556.615 1.053.746.783.013
2.930.521.964.660 Total direct ownership
Assets under Aset bangun serah
build and transfer Bangunan
227.429.246.070 3.297.775.000
- -
- 230.727.021.070
Buildings Proyek properti dalam
Property project penyelesaian
in-progress Bangunan
112.207.262.254 43.017.614.698
66.277.126.000 310.604.614.936 579.882.207.774
358.225.343.790 Buildings
Jumlah biaya perolehan
1.975.183.464.435 108.611.873.836
188.138.941.217 9.811.058.321 1.633.628.990.787
3.519.474.329.520 Total cost
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung Direct ownership
Bangunan dan Buildings and
prasarana 132.849.441.590
41.538.933.900 18.592.599.762
124.781.607 1.699.743.015
153.971.251.106 improvements
Kendaraan bermotor 15.939.114.286
2.060.273.049 1.328.388.515
159.799.518 765.847.428
17.277.046.730 Motor vehicles
Mesin dan peralatan 11.128.328.216
17.822.423.411 260.950.590
5.979.667.700 20.400.246.094
43.110.379.431 Machine and equipments
Perabotan dan Furniture, fixtures
perlengkapan and office
kantor 115.699.176.943
11.045.095.104 -
6.264.248.825 1.465.324.912
134.473.845.784 equipment
Jumlah pemilikan Total direct
langsung 275.616.061.035
72.466.725.464 20.181.938.867
- 20.931.675.419
348.832.523.051 ownership
Assets under Aset bangun serah
build and transfer Bangunan
78.784.142.345 9.268.158.688
- -
- 88.052.301.033
Buildings Jumlah akumulasi
Total accumulated penyusutan
354.400.203.380 81.734.884.152
20.181.938.867 -
20.931.675.419 436.884.824.084
depreciation
Nilai buku bersih 1.620.783.261.055
3.082.589.505.436 Net book value
Alokasi beban penyusutan selama tahun 2015 dan 2014 adalah sebagai berikut:
Allocation of depreciation expenses during 2015 and 2014 are as follows:
2015 2014
Beban pokok penghasilan 43.211.861.792
11.825.223.478 Cost of revenue
Beban umum dan administrasi General and administrative expenses
lihat Catatan 35 butir b 66.855.335.667
69.909.660.674 see Note 35 point b
Jumlah 110.067.197.459
81.734.884.152 Total
Rincian penjualan dan penghapusan aset tetap selama tahun 2015 dan 2014 adalah sebagai berikut:
The details of sales and write-off of fixed assets during 2015 and 2014 are as follows:
2015 2014
Nilai perolehan 16.022.257.812
121.861.815.217 Cost
Akumulasi penyusutan 4.601.205.581
20.181.938.867 Accumulated depreciation
Nilai buku bersih aset tetap 11.421.052.231
101.679.876.350 Net book value of fixed assets
Rugi atas penyerahan aset Loss on transfer of assets
lihat Catatan 19 -
62.460.423.404 see Note 19
Nilai buku bersih aset tetap setelah penyelesaian
Net book value of fixed assets after utang bank
11.421.052.231 39.219.452.946
settlement of bank loan Hasil penjualan aset tetap
1.641.234.378 35.474.607.548
Proceed from sale of fixed assets
Rugi atas penjualan Loss on sales and write-off
penghapusan aset tetap 9.779.817.853
3.744.845.398 of fixed assets
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2015
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
73
15. ASET TETAP lanjutan 15. FIXED ASSETS continued
Pada tahun 2015, penambahan aset tetap termasuk didalamnya saldo aset tetap PT Jasa Boga Raya yang
diakuisisi pada tahun 2015 lihat Catatan 4 butir o. Pada tahun 2014, penambahan aset tetap termasuk
didalamnya saldo awal aset tetap PT Dwi Makmur Sedaya, PT Mutiara Masyhur Sejahtera, dan
PT Jungleland Asia yang diakuisisi pada tahun 2014 lihat Catatan 4 butir b, c dan e.
In 2015, addition of fixed assets includes beginning balance of fixed assets of PT Jasa Boga Raya which
acquired in 2015 see Note 4 point o. In 2014, addition of fixed assets includes beginning balance of fixed
assets of PT Dwi Makmur Sedaya, PT Mutiara Masyhur Sejahtera and PT Jungleland Asia which acquired in
2014 see Notes 4 point b, c and e.
Pada tanggal 31 Desember 2015, aset dalam penyelesaian terutama merupakan proyek
pembangunan taman bermain Jungleland, Entitas Anak. Pada tanggal 31 Desember 2014, aset dalam
penyelesaian terdiri dari proyek Rasuna Office Tower dan the Grove Suites Condotel.
As of December 31, 2015, construction in-progress mainly represents for the project of Jungleland theme
park. As of December 31, 2014, construction in- progress consists of projects of project of Rasuna
Office Tower and the Grove Suites Condotel.
Aset tetap dan properti investasi, kecuali tanah, diasuransikan terhadap risiko bencana alam, risiko
kebakaran dan risiko lainnya, dengan jumlah nilai pertanggungan sebesar Rp 3,72 triliun
pada tahun 2015 dan Rp 3,20 triliun pada tahun 2014. Manajemen Grup
berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang
dipertanggungkan. Fixed assets and investment properties, except for
land, are insured against the risks of natural disaster, fire and others, with the sum insured amounted to
Rp 3.72 trillion in 2015 and Rp 3.20 trillion in 2014. The
Group’s management believes that the sum insured is sufficient to cover the possible losses on the insured
assets.
Pada tahun 2015 dan 2014, kapitalisasi beban pinjaman di PT Rasuna Residence Development RRD, Entitas
Anak, masing-masing sebesar Rp 3,89 miliar dan Rp 1,04 miliar.
In 2015 and 2014, PT Rasuna Residence Development RRD, a Subsidiary, capitalized borrowing costs
amounted to Rp 3.89 billion and Rp 1,04 billion, respectively.
Tanah dan bangunan milik PT Graha Andrasentra Propertindo Tbk. dan PT Jungleland Asia terletak di
Bogor dan PT Bakrie Swasakti Utama terletak di Jakarta dijadikan jaminan atas pinjaman kepada PT Bank
Rakyat Indonesia Persero Tbk. dan PT Bank Bukopin Tbk. lihat Catatan 19 dan 26 butir a dan e.
Land and building owned by PT Graha Andrasentra Propertindo Tbk. and PT Jungleland Asia located in
Bogor and PT Bakrie Swasakti Utama located in Jakarta are pledged as collateral for loan obtained from
PT Bank Rakyat Indonesia Persero Tbk. and PT Bank Bukopin Tbk. see Notes 19 and 26 point a and e.
Pada tahun 2014, terdapat pengurangan aset tetap tanah dan bangunan sebesar Rp 91,94 miliar yang
digunakan untuk pelunasan seluruh pinjaman kepada PT Bank Maybank Indonesia Tbk. dahulu PT Bank
Internasional Indonesia Tbk. melalui penyerahan jaminan secara sukarela atas aset PT Graha
Andrasentra Propertindo Tbk. GAP, Entitas Anak. In 2014, there was deduction of fixed assets land and
building amounted to Rp 91.94 billion which is used for the repayment of the entire loan to PT Bank Maybank
Indonesia Tbk. previously PT Bank Internasional Indonesia Tbk. through surrender voluntarily
guarantees on assets of PT Graha Andrasentra Propertindo Tbk. GAP, a Subsidiary.
Berdasarkan hasil penelaahan terhadap nilai yang dapat diperoleh kembali dari aset tetap, manajemen Grup
berpendapat bahwa tidak terdapat kejadian-kejadian atau perubahan-perubahan yang mengindikasikan
adanya penurunan nilai aset pada tanggal 31 Desember 2015 dan 2014.
Based on the review on the recoverable value of the fixed assets, the Group’s management believes that
there is no event or change indicating asset impairment as of December 31, 2015 and 2014.
16. ASET TAK BERWUJUD 16. INTANGIBLE ASSETS
Akun ini merupakan selisih lebih antara biaya perolehan terhadap nilai wajar Entitas Anak. Saldo selisih lebih
antara biaya perolehan dengan nilai wajar Entitas Anak pada tanggal 31 Desember 2015 dan 2014 masing-
masing sebesar Rp 1,73 triliun dan Rp 1,71 triliun. This account represents the excess of acquisition cost
against the fair value of its Subsidiaries. Balance of the excess of acquisition cost against the fair value of
subsidiaries as of December 31, 2015 and 2014 amounted to Rp 1.73 trillion and Rp 1.71 trillion,
respectively.