ASET TETAP lanjutan FIXED ASSETS continued ASET TAKBERWUJUD INTANGIBLE ASSETS
are in the Indonesian language.
PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode
Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain TIDAK DIAUDIT
PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2017 and
For the Six month Period Then Ended Expressed in millions of Rupiah,
unless otherwise stated UNAUDITED
54
13. ASET TAKBERWUJUD lanjutan 13. INTANGIBLE ASSETS continued
30 JuniJune 30, 2017 Saldo awal
Saldo akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
balance Additions
Deductions Reclassifications
balance
Akumulasi amortisasi
Accumulated amortization
Hak atas tanah 1.835
203 -
- 2.038
Land rights Perangkat lunak dan lisensi
89.845 6.622
- -
96.467 Software and licenses
Total 91.680
6.825 -
- 98.505
Total
Nilai buku neto 21.699
17.580 Net book value
31 DesemberDecember 31, 2016 Saldo awal
Saldo akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
balance Additions
Deductions Reclassifications
balance Biaya perolehan
Cost
Hak atas tanah 8.872
- -
- 8.872
Land rights Perangkat lunak dan lisensi
89.086 14.903
- 518
104.507 Software and licenses
Total 97.958
14.903 -
518 113.379
Total Akumulasi amortisasi
Accumulated amortization
Hak atas tanah 1.430
405 -
- 1.835
Land rights Perangkat lunak dan lisensi
76.176 13.669
- -
89.845 Software and licenses
Total 77.606
14.074 -
- 91.680
Total
Nilai buku neto 20.352
21.699 Net book value
Amortisasi aset takberwujud dibebankan sebagai berikut:
Intangible assets amortization is charged as follows:
Periode enam bulan yang berakhir pada tanggal 30 juni
For the six month period ended June 30,
2016 diaudit
2017 audited
Beban pokok pendapatan 5.922
5.132 Cost of revenues
Beban umum dan administrasi 903
652 General and administrative expenses
Total 6.825
5.784 Total
14. PROPERTI INVESTASI 14. INVESTMENT PROPERTIES
Mutasi properti investasi adalah sebagai berikut: The movements in investment properties are as
follows:
30 JuniJune 30, 2017 Saldo awal
Saldo akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
balance Additions
Deductions Reclassifications
balance Biaya perolehan
Cost
Tanah 50.586
- -
- 50.586
Land Bangunan, prasarana dan
Buildings, improvement instalasi
14.105 -
- -
14.105 and installations
Total 64.691
- -
64.691 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan, prasarana dan Buildings, improvement
instalasi 12.255
232 -
12.487 and installations
Nilai buku neto 52.436
52.204 Net book value
are in the Indonesian language.
PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode
Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain TIDAK DIAUDIT
PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2017 and
For the Six month Period Then Ended Expressed in millions of Rupiah,
unless otherwise stated UNAUDITED
55
14. PROPERTI INVESTASI lanjutan 14. INVESTMENT PROPERTIES continued
31 DesemberDecember 31, 2016 Saldo awal
Saldo akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
balance Additions
Deductions Reclassifications
balance Biaya perolehan
Cost
Tanah 50.586
- -
- 50.586
Land Bangunan, prasarana dan
Buildings, improvement instalasi
14.105 -
- -
14.105 and installations
Total 64.691
- -
64.691 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan, prasarana dan Buildings, improvement
instalasi 11.792
463 - - 12.255
and installations
Nilai buku neto 52.899
52.436 Net book value
Untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2017 dan 2016, beban penyusutan
masing-masing sebesar
Rp232 seluruhnya
dialokasikan ke “beban umum dan administrasi” dalam laba rugi.
For the six month periode ended June 30, 2017 and 2016,
depreciation expenses
amounting to
Rp232, respe ctively, were charged to “general and
administrative expenses” in profit or loss. Nilai wajar properti investasi pada tanggal 30 Juni
2017 dan 31 Desember 2016 dihitung berdasarkan Nilai Jual Objek Pajak “NJOP” masing-masing
sebesar Rp360.353. The fair value of investment properties as June 30,
2017 and December 31, 2016 are calculated based on tax
able sale value “NJOP” amounting to Rp360,353, respectively.
Penghasilan sewa dari properti investasi untuk periode yang berakhir pada tanggal 30 Juni 2017
dan 2016 masing-masing sebesar Rp7.176 dan AS646.784 dan Rp991 dan AS621.909.
Rental income from investment properties for the period ended June 30, 2017 and 2016 amounted to
Rp7,176 and
US646,784 and
Rp991 and
US621,909, respectively. Pada tanggal 30 Juni 2017 dan 31 Desember 2016,
beberapa properti investasi telah diasuransikan untuk semua risiko dengan nilai pertanggungan
masing-masing sebesar Rp29.487 dan Rp29.239. Manajemen berkeyakinan bahwa jumlah asuransi
tersebut telah memadai untuk menutup kerugian yang mungkin timbul.
As of June 30, 2017 and December 31, 2016, certain investment properties were covered by insurance
against all risks at a total coverage amounting to Rp29,487 and Rp29,239, respectively. Management
believes that the insurance coverage is adequate to cover possible losses.
Berdasarkan penelaahan manajemen Grup, tidak terdapat
kejadian-kejadian atau
perubahan- perubahan keadaan yang mengindikasikan adanya
penurunan nilai properti investasi pada tanggal 30 Juni 2017 dan 31 Desember 2016.
Base d on the review of the Group’s management,
there were no events or changes in circumstances which indicate impairment in the value of investment
properties as of June 30, 2017 and December 31, 2016.
15. ASET LAIN-LAIN 15. OTHER ASSETS
Aset lain-lain terdiri dari: Other assets consist of:
30 Juni 31 Desember
June 30, December 31,
2017 2016
Barang konsumsi tahan lama - neto 19.466 24.953
Long-life consumable goods - net Biaya pemeliharaan tangguhan - neto
1.714 1.918
Deferred maintenance costs - net Lain-lain
21.464 8.674
Others
Neto 42.644 35.545
Net