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.