Laporan Keuangan ELTY 31 Desember 2013 Fullset
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 KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2013 DAN
TAHUN YANG BERAKHIR PADA
TANGGAL TERSEBUT
BESERTA LAPORAN AUDITOR INDEPENDEN
CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2013 AND
THE YEAR THEN ENDED
WITH INDEPENDENT AUDITORS’ REPORT
DAFTAR ISI
TABLE OF CONTENTS
Halaman/
Page
Independent Auditor’s Report
Laporan Auditor Independen
Laporan Posisi Keuangan Konsolidasian
1-4
Consolidated Statement of Financial Position
Laporan Laba Rugi Komprehensif
Konsolidasian
5-6
Consolidated Statement of Comprehensive
Income
Laporan Perubahan Ekuitas Konsolidasian
7-8
Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian
Catatan Atas Laporan Keuangan Konsolidasian
9
10 - 160
Consolidated Statement 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
Tanggal 31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
ASET
Aset Lancar
Kas dan setara kas
Investasi jangka pendek
Piutang usaha
Pihak ketiga - setelah dikurangi
cadangan kerugian
penurunan nilai sebesar
Rp 105.390.104.424 pada
tanggal 31 Desember 2013
dan Rp 102.486.381.864 pada
tanggal 31 Desember 2012
Pihak berelasi - setelah dikurangi
cadangan kerugian
penurunan nilai sebesar
Rp 5.757.041.934 pada tanggal
31 Desember 2013 dan 2012
Piutang lain-lain
Pihak ketiga - setelah dikurangi
cadangan kerugian penurunan
nilai sebesar Rp 11.082.051.389
pada tanggal 31 Desember 2013
dan Rp 44.001.669 pada
tanggal 31 Desember 2012
Pihak berelasi - setelah dikurangi
cadangan kerugian penurunan
nilai sebesar Rp 2.866.983.437
pada tanggal 31 Desember 2013
dan 2012
Persediaan
Pajak dibayar di muka
Uang muka dan biaya dibayar di muka
Aset yang diklasifikasikan sebagai
dimiliki untuk dijual
2013
2012
2d,2i,5,50
2i,6,50
140.454.346.595
88.880.105.519
268.369.116.374
24.233.263.875
2i,7,50
412.645.927.446
820.440.230.859
2f,2i,7,42a,50
199.575.445.474
212.524.588.405
2i,8,50
600.011.653.796
266.136.204.616
245.451.845
1.079.412.659.448
1.768.962.793
203.539.672.462
2.870.919.777
1.695.358.232.356
8.404.783.369
387.825.278.700
50.000.000.000
140.475.000.000
ASSETS
Current Assets
Cash and cash equivalents
Short-term investment
Trade receivables
Third parties - net of
allowance for impairment
losses of
Rp 105,390,104,424
as of December 31, 2013
and Rp 102,486,381,864
as of December 31, 2012
Related parties - net of
allowance for
impairment losses of
Rp 5,757,041,934 as of
December 31, 2013 and 2012
Other receivables
Third parties - net of allowance
for impairment losses of
Rp 11,082,051,389 as of
December 31, 2013
and Rp 44,001,669
as of December 31, 2012
Related parties - net of
allowance for impairment
losses of Rp 2,866,983,437
as of December 31, 2013
and 2012
Inventories
Prepaid taxes
Advances and prepaid expenses
Assets classified as
held for sale
2.776.534.225.378
3.826.637.618.331
Total Current Assets
2d,2i,11,50
285.234.206.220
309.783.703.675
2f,2i,42c,50
1.791.605.397.563
64.236.985.781
2i, 2l,12
2k,13
3.627.061.762.894
1.385.222.683.717
1.240.568.188.114
5.093.202.757.655
678.619.648.520
949.840.756.020
2f,2i,8,42b,50
2j,9
2s,26a
2g,10
2gg,18
Jumlah Aset Lancar
Aset Tidak Lancar
Dana dalam pembatasan
Piutang pihak berelasi setelah dikurangi cadangan
kerugian penurunan nilai sebesar
Rp 29.006.258.744 pada tanggal
31 Desember 2013 dan
Rp 515.885.952.207 pada
tanggal 31 Desember 2012
Penyertaan saham dan
uang muka penyertaan saham
Tanah yang belum dikembangkan
Properti investasi - setelah dikurangi
akumulasi penyusutan
sebesar Rp 40.540.006.057 pada
tanggal 31 Desember 2013 dan
Rp 32.792.246.950 pada
tanggal 31 Desember 2012
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
2m,14
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
Non-Current Assets
Restricted funds
Due from related parties - net of
allowance for
impairment losses of
Rp 29,006,258,744 as of
December 31, 2013 and
Rp 515,885,952,207 as of
December 31, 2012
Investment in shares of stock
and advance for investment
Land bank
Investment properties - net of
accumulated depreciation
of Rp 40,540,006,057
as of December 31, 2013
and Rp 32,792,246,950
as of December 31, 2012
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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)
Tanggal 31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
Hak pengusahaan jalan tol - setelah
dikurangi akumulasi amortisasi
sebesar Rp nihil pada tanggal
31 Desember 2013 dan 2012
Aset tetap - setelah dikurangi
akumulasi penyusutan sebesar
Rp 354.400.203.380 pada
tanggal 31 Desember 2013
dan Rp 716.282.306.378 pada
tanggal 31 Desember 2012
Aset pajak tangguhan
Goodwill
Aset lain-lain
Jumlah Aset Tidak Lancar
JUMLAH ASET
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
2013
-
-
1.620.783.261.055
36.014.517.168
34.699.665.173
65.349.051.378
3.498.009.020.446
10.295.214.492
34.699.665.173
208.359.073.507
Toll road concession rights assets net of accumulated
amortization of Rp nil as of
December 31, 2013 and 2012
Fixed assets - net of
accumulated depreciation of
Rp 354,400,203,380 as of
December 31, 2013 and
Rp 716,282,306,378 as of
December 31, 2012
Deferred tax assets
Goodwill
Other assets
9.524.590.193.688
11.408.995.364.863
Total Non-Current Assets
12.301.124.419.066
15.235.632.983.194
TOTAL ASETS
2o,2ff,15
2n,2o,2p,16
2s,26f
2c,17
2i,19,50
2012
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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)
Tanggal 31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
2013
2012
LIABILITAS DAN EKUITAS
LIABILITAS
Liabilitas Jangka Pendek
Utang bank dan lembaga keuangan
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
Utang usaha
Utang pembelian aset tetap
Utang obligasi dan obligasi konversi
yang jatuh tempo
Liabilitas derivatif
LIABILITIES AND EQUITY
2i,20,50
815.520.870.533
418.955.235.015
2i,21,50
2f,2i,21,42d,50
181.171.057.178
-
435.882.983.014
3.642.081.634
2i,22,50
2f,2i,22,42e,50
2i,23,50
267.969.060.095
499.735.855
247.199.822.053
377.301.076.338
657.547.171
302.406.875.904
2u
2i,2r,24,42g,50
2r,25,42h
2s,26b
3.183.094.324
191.091.844.738
170.839.751.832
257.107.223.558
8.630.749.023
189.416.493.410
25.545.306.154
345.291.566.476
2i,27,50
2i,28,50
170.172.783.613
17.193.791.670
549.014.008.884
20.658.098.780
2i,30,50
1.173.135.811
2.390.789.568
2.072.130.000.000
-
1.583.060.348.323
207.578.734.200
Short-term employee benefits
Advances from customers
Deferred income
Taxes payable
Current maturities
of long-term debts
Bank loans
Trade payables
Liability for purchase
of fixed assets
Bonds payable and due from
redemption of convertible bonds
Derivative liabilities
4.395.252.171.260
4.470.431.893.894
Total Short-term Liabilities
2r,25,42h
2i,2r,24,42g,50
84.462.071.455
117.432.560.647
131.088.644.989
293.459.842.600
Non-Current Liabilities
Deferred income
Advances from customers
2u,40
2f,2i,42f,50
2e,31
50.940.217.589
19.614.553.028
669.117.279
58.478.019.993
305.664.850.638
669.117.279
Long-term employee benefits
Due to related parties
Dividends payable
2i,2x,29,50
2i,44,50
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
Utang usaha
Utang pembelian aset tetap
Cadangan atas penggantian
perabotan dan peralatan operasional
Liabilitas pajak tangguhan
2i,27,50
2i,28,50
461.948.897.285
-
797.604.256.930
-
2i,30,50
1.520.094.898
2.590.468.538
2v,2w
2s,26f
3.891.219.837
-
3.925.103.077
7.506.512.226
Long-term debts - net of current
maturities
Bank loans
Trade payables
Liability for purchase
of fixed assets
Reserve for replacement of
operating furniture and equipment
Deferred tax liabilities
740.478.732.018
1.600.986.816.270
Total Long-Term Liabilities
5.135.730.903.278
6.071.418.710.164
Total Liabilities
Jumlah Liabilitas Jangka Panjang
Jumlah Liabilitas
LIABILITIES
Current Liabilities
Short-term bank and financial
institution loans
Trade payables
Third parties
Related parties
Other payables
Third parties
Related parties
Accrued expenses
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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)
Tanggal 31 Desember 2013
(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
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 tanggal 31 Desember 2013
dan 2012
Tambahan modal disetor - bersih
Saham yang diperoleh kembali sebanyak
120.750.000 saham pada tanggal
31 Desember 2013 dan 2012
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
2013
4.912.191.301.900
2.981.005.868.523
2cc,34
2b,46a
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
2012
4.912.191.301.900
2.926.273.855.564
(27.835.501.000 )
(27.835.501.000 )
40.435.548.418
(484.308.483.636 )
(326.347.594.811 )
40.435.548.418
(253.231.284.436 )
(291.629.106.470 )
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, 2013
and 2012
Additional paid-in capital - net
Treasury stock of
120,750,000 shares as of
December 31, 2013 and 2012
Retained earnings
Appropriated
Unappropriated
Others equity
7.095.141.139.394
70.252.376.394
7.306.204.813.976
1.858.009.459.054
Equity attributable to
parent entity
Non-controlling interest
7.165.393.515.788
9.164.214.273.030
Total Equity
12.301.124.419.066
15.235.632.983.194
TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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
31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME
The Year Ended
December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes
2013
2012
(Disajikan kembali,
lihat Catatan 4
butir d dan 18/
As Restated, see
Notes 4 point d
and 18)
PENGHASILAN USAHA BERSIH
2r,35,42a
3.324.852.984.839
2.926.314.200.813
NET REVENUES
BEBAN POKOK PENGHASILAN
2r,36
1.477.079.871.923
1.318.493.949.135
COST OF REVENUES
1.847.773.112.916
1.607.820.251.678
LABA KOTOR
Beban penjualan
Beban umum dan administrasi
Beban bunga dan
keuangan - bersih
Rugi selisih kurs - bersih
Laba penjualan aset tetap
dan properti investasi - bersih
Bagian atas rugi bersih Entitas
Asosiasi - bersih
Cadangan kerugian penurunan nilai
Rugi pembatalan penjualan unit apartemen
dan rumah
Rugi penurunan nilai investasi
Laba (rugi) divestasi saham
Entitas Anak
Lain-lain - bersih
2r,37a
2n,2u,
7,16,37b,40
2i
20,27,38
2h
GROSS PROFIT
(59.467.319.479 )
(104.593.802.726 )
Selling expenses
(619.546.194.657 )
(719.761.402.022 )
(735.052.736.494 )
(17.982.746.022 )
(474.236.157.851 )
(43.800.632.042 )
2n,14,16
20.626.330.999
2l,12
42c
(52.635.551.774 )
(99.928.475.051 )
(12.890.442.017 )
(515.474.193.801 )
7,9
2gg,4h,18
(2.023.933.043 )
(143.784.843.474 )
(104.658.129.405 )
(319.671.304.517 )
4,12
39
(196.809.158.887 )
23.074.361.681
23.222.601.151
(73.668.640.915 )
General and administrative expenses
Interest expense and
financial charges - net
Loss on foreign exchange - net
Gain on sales of fixed asset
and invesment property - net
Equity in net loss of Associated
Companies - net
Allowance for impairment losses
Loss on cancellation of sale
of housing and apartments
Loss on decline of investment
Gain (loss) on divestment
in Subsidiaries
Others - net
(35.757.153.285 )
(736.304.573.360 )
LOSS BEFORE PROVISION FOR
TAX BENEFIT (EXPENSES)
(159.238.298.303 )
(32.920.935.410 )
26.234.501.263
(51.035.893.020 )
(87.355.054.788 )
(19.006.527.752 )
PROVISION FOR TAX BENEFIT
(EXPENSES)
Final
Current
Deferred
Jumlah taksiran beban
pajak - bersih
(165.924.732.450 )
(157.397.475.560 )
Total provision for tax
expenses - net
RUGI TAHUN BERJALAN DARI
OPERASI YANG DILANJUTKAN
(201.681.885.735 )
(893.702.048.920 )
LOSS FOR THE YEAR FROM
CONTINUING OPERATIONS
(30.567.866.033 )
(208.384.194.350 )
DISCONTINUED OPERATIONS
Loss for the year from discontinued
operations
(232.249.751.768 )
(1.102.086.243.270 )
LOSS FOR THE YEAR
RUGI SEBELUM TAKSIRAN
MANFAAT (BEBAN) PAJAK
TAKSIRAN MANFAAT (BEBAN) PAJAK
Final
Tahun berjalan
Tangguhan
OPERASI YANG DIHENTIKAN
Rugi tahun berjalan dari operasi
yang dihentikan
RUGI TAHUN BERJALAN
PENDAPATAN (BEBAN) KOMPREHENSIF
LAIN
Selisih kurs karena penjabaran laporan
keuangan
Laba (rugi) yang belum terealisasi atas
investasi efek yang tersedia untuk dijual
2s,26c
2gg,18
339.717.954.112
(174.283.746.501 )
OTHER COMPREHENSIVE INCOME
(EXPENSES)
Exchange differences due to
financial statements translation
Unrealized gain (loss) on investment
under available-for-sale
20.013.524.618
(166.605.095.920 )
Total other comprehensive income
(expenses) for the year net after tax
(1.268.691.339.190 )
TOTAL COMPREHENSIVE LOSS
FOR THE YEAR
(319.704.429.494 )
Jumlah pendapatan (beban) komprehensif lain
tahun berjalan bersih setelah pajak
JUMLAH RUGI KOMPREHENSIF
TAHUN BERJALAN
1.407.279.107
(212.236.227.150 )
Catatan atas Laporan Keuangan Konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
7.678.650.581
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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
31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
Rugi Tahun Berjalan Yang Dapat
Diatribusikan Kepada:
Pemilik entitas induk
Kepentingan non-pengendali
2b,46b
Jumlah
Jumlah Rugi Komprehensif Tahun Berjalan
Yang Dapat Diatribusikan Kepada:
Pemilik entitas induk
Kepentingan non-pengendali
2b,46b
Jumlah
Rugi Per Saham Dasar Yang
Dapat Diatribusikan Kepada
Pemilik Entitas Induk
Rugi dari:
- operasi yang dilanjutkan
- operasi yang dihentikan
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME (continued)
The Year Ended
December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
2012
(Disajikan kembali,
lihat Catatan 4
butir d dan 18/
As Restated, see
Notes 4 point d
and 18)
2013
(231.077.199.200 )
(1.172.552.568 )
(1.202.114.554.838 )
100.028.311.568
Loss For The Year
Attributable To:
Owners of the parent entity
Non-controlling interest
(232.249.751.768 )
(1.102.086.243.270 )
Total
(211.063.674.582 )
(1.172.552.568 )
(1.368.717.461.633 )
100.026.122.443
Total Comprehensive Loss
For The Year Atributable To:
Owners of the parent entity
Non-controlling interest
(212.236.227.150 )
(1.268.691.339.190)
Total
(4,61 )
(0,70 )
(22,83 )
(4,79 )
Basic Loss Per Share
Attributable To Owners
Of The Parent Entity
Loss from:
continuing operations discontinued operations -
(5,31 )
(27,62 )
2aa,48
Rugi tahun berjalan
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
Loss for the year
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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 31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
The Year Ended December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
Ekuitas Yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/Equity Attributable To Owners Of The Parent Entity
Ekuitas Lainnya /Other Equity
Saldo awal, 1 Januari 2012
Jumlah laba (rugi) komprehensif
tahun berjalan
Modal Saham
Ditempatkan
dan Disetor
Penuh/
Capital Stock
Issued and
Fully Paid
Tambahan
Modal Disetorbersih/
Additional Paid-in
Capital-net
4.551.977.226.500
2.692.134.706.554
Laba (Rugi) yang
belum
Terealisasi atas
Investasi Efek
yang Tersedia
Untuk Dijual/
Unrealized Gain
(Loss)
on Investment
Under
Available
-for-sale
Saham yang
Diperoleh
Kembali/
Treasury
Stock
(27.835.501.000)
Selisih
Nilai Transaksi
Restrukturisasi
Entitas
Sepengendali/
Difference
In Value
of Restructuring
Transaction
of Entities Under
Common Control
(164.261.195.707)
Selisih
Transaksi
Perubahan
Ekuitas
Perusahaan
Assosiasi/
Difference
In The Equity
Transaction of
Associate
Company
54.732.012.959
Selisih Kurs
Karena
Penjabaran
Laporan
Keuangan/
Exchange
Difference
Due to Financial
Statement
Translation
(14.882.633.354)
Saldo Laba/
Retained Earnings
Surplus
Revaluasi Aset
Tetap/
Revaluation
Surplus of
Fixed Assets
(614.383.573)
Ditentukan
Penggunaannya/
Appropriated
266.297.834.038
Belum Ditentukan
Penggunaanya/
Unappropriated
40.435.548.418
948.883.270.402
Kepentingan
Non-pengendali/
Non-controlling
interest
Jumlah Ekuitas/
Total Equity
8.346.866.885.237
2.555.204.553.077
10.902.071.438.314
-
-
-
(174.281.557.376)
-
-
7.678.650.581
-
-
234.139.149.010
-
-
-
-
-
-
-
-
594.353.224.410
-
594.353.224.410
Penambahan investasi pada
Entitas Anak oleh kepentingan
non-pengendali
-
-
-
-
-
-
-
-
-
(266.297.834.038)
-
(266.297.834.038)
Addition investment in
Subsidiaries by non-controlling
interest
Akuisisi kepentingan nonpengendali (lihat Catatan
4 butir o dan q)
-
-
-
-
-
-
-
-
-
(964.944.947.885)
Acquisition of non-controlling
Interests (see Notes 4 point o
and q)
(266.297.834.038)
-
(1.368.717.461.633)
-
100.026.122.443
(964.944.947.885)
(1.268.691.339.190)
Balance, January 1, 2012
Total comprehensive income
(loss) for the year
360.214.075.400
Pelaksanaan waran (Catatan 32)
(1.202.114.554.838)
Jumlah/
Total
Exercise warrant (Note 32)
Kepentingan non-pengendali yang
timbul dari akuisisi dan
dekonsolidasi Entitas Anak
(lihat Catatan 4 butir d)
-
-
-
-
-
-
-
-
-
-
-
(32.275.268.581)
(32.275.268.581)
Non-controlling interests arising
from acquisition and
deconsolidation of Subsidiaries
(see Note 4 point d)
Penambahan investasi pada
Entitas Anak oleh kepentingan
non-pengendali
-
-
-
-
-
-
-
-
-
-
-
199.999.000.000
199.999.000.000
Addition investment in
Subsidiaries by non-controlling
interest
4.912.191.301.900
2.926.273.855.564
(338.542.753.083)
54.732.012.959
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)
(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 to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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 31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (continued)
The Year Ended December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
Ekuitas Yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/Equity Attributable To Owners Of The Parent Entity
Ekuitas Lainnya / Other Equity
Modal Saham
Ditempatkan
dan Disetor
Penuh/
Capital Stock
Issued and
Fully Paid
Laba (Rugi) yang
belum
Terealisasi atas
Investasi Efek
yang Tersedia
Untuk Dijual/
Unrealized Gain
(Loss)
on Investment
Under
Available
-for-sale
Saham yang
Diperoleh
Kembali/
Treasury
Stock
Tambahan
Modal Disetor/
Additional Paid In Capital
Selisih
Nilai Transaksi
Restrukturisasi
Entitas
Sepengendali/
Difference
In Value
of Restructuring
Transaction
of Entities Under
Common Control
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
Reklasifikasi selisih transaksi
restrukturisasi entitas
sepengendali sesuai ketentuan
PSAK No. 38 (Revisi 2012)
(lihat Catatan 4 butir e dan 33)
-
54.732.012.959
-
-
(54.732.012.959)
-
Jumlah laba (rugi) komprehensif
tahun berjalan
-
-
-
339.717.954.112
-
-
Kepentingan non-pengendali yang
timbul dari akuisisi dan
dekonsolidasi Entitas Anak
(lihat Catatan 4 butir e)
Saldo akhir, 31 Desember 2013
-
-
4.912.191.301.900
2.981.005.868.523
-
(27.835.501.000)
-
-
1.175.201.029
-
-
(319.704.429.494)
-
(14.882.633.354)
-
(312.640.162.486)
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
Saldo Laba/
Retained Earnings
Surplus
Revaluasi Aset
Tetap/
Revaluation
Surplus of
Fixed Assets
Ditentukan
Penggunaannya/
Appropriated
Belum Ditentukan
Penggunaanya/
Unappropriated
-
-
-
-
-
-
-
40.435.548.418
-
(231.077.199.200)
Kepentingan
Non-pengendali/
Non-controlling
interest
Jumlah/
Total
-
(211.063.674.582)
Jumlah Ekuitas/
Total Equity
-
(1.172.552.568)
(1.786.584.530.092)
(484.308.483.636)
7.095.141.139.394
70.252.376.394
-
Reclassification of difference
in value of restructuring
transaction of entities
under common control
in accordance with PSAK No. 38
Revised 2012)
(see Notes 4 point e and 33)
(212.236.227.150)
Total comprehensive income
(loss) for the year
(1.786.584.530.092)
Non-controlling interests arising
from acquisition and
deconsolidation of Subsidiaries
(see Note 4 point e)
7.165.393.515.788
Balance, December 31, 2013
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as whole.
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
31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOWS
The Year Ended
December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
2013
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran kas kepada karyawan
Pembayaran kas untuk beban umum,
administrasi dan lain-lain
Pembelian dan pematangan tanah - bersih
Kas yang diperoleh dari operasi
Penerimaan bunga
Pembayaran beban keuangan
Pembayaran pajak
Kas Bersih Yang Diperoleh Dari
Aktivitas Operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Pembelian aset tetap dan
properti investasi
Penurunan (peningkatan)
investasi jangka panjang
- Penurunan (peningkatan)
penyertaan saham
dan uang muka 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 dan
properti investasi
Kas Bersih Yang Diperoleh Dari
(Digunakan Untuk) Aktivitas Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Peningkatan (penurunan) pinjaman
bank jangka panjang
Peningkatan tambahan modal disetor
dari realisasi waran
Pembayaran utang obligasi
Peningkatan pinjaman bank dan
lembaga keuangan jangka pendek
Peningkatan utang pihak berelasi
Peningkatan modal disetor dari
realisasi waran
Peningkatan utang pembelian aset tetap
Penurunan (peningkatan) piutang pihak berelasi
Penurunan utang usaha jangka panjang
Penerimaan dari pemegang saham
non-pengendali di Entitas Anak
2012
3.854.124.219.426
(2.253.560.563.133 )
(284.400.191.754 )
3.341.174.472.116
(994.860.959.264 )
(337.636.353.698 )
(395.733.343.628 )
(198.507.202.555 )
(408.116.346.706 )
(354.737.306.370 )
CASH FLOWS FROM OPERATING
Cash received from customers
Cash paid to suppliers
Cash paid to employees
Cash paid for general, administrative
and other expenses
Acquisition of land and land clearing - net
721.922.918.356
17.330.637.481
(164.891.940.928 )
(292.286.158.939 )
1.245.823.506.078
6.712.544.399
(288.282.040.341 )
(146.783.107.457 )
Cash received from operations
Interest received
Interest and financial expenses payment
Tax payment
282.075.455.970
817.470.902.679
(207.566.152.394 )
(1.048.450.753.850 )
209.796.287.788
9.088.193.881
(4.827.570.853 )
(1.168.953.368.267 )
331.547.110.324
(306.723.562.612 )
(5.263.351.949 )
17.845.330.925
(17.547.795.038 )
23.574.448.436
(70.494.772.977 )
21.682.934.595
1.954.909.083
69.593.472.378
(577.755.975.726 )
167.877.073.923
(280.000.000.000 )
234.139.149.010
(90.000.000.000 )
357.965.376.282
28.397.589.788
144.650.735.015
160.361.772.903
-
360.214.075.400
(2.491.101.396 )
4.380.235.462
(3.464.307.110 )
PENURUNAN BERSIH
KAS DAN SETARA KAS
(121.299.254.352 )
KAS DAN SETARA KAS
AKHIR TAHUN
Decrease (increase) in restricted fund
Proceeds from sale of fixed assets and
investment properties
Net Cash Received From
(Used For) Investing Activities
199.999.000.000
Increase (decrease) in long-term bank loans
Increased in additional paid-in capital
from exercise warrant
Payment of bonds
Increase in short-term bank and
financial institutions loans
Increase in due to related parties
Increase in issued and fully paid
capital stock from exercise warrant
Increase in liability for purchase of
fixed assets
Decrease (increase) in due from related parties
Decrease in long-term trade payables
Proceed from non-controlling shareholders
in Subsidiary
1.148.415.837.979
Net Cash Received From
(Used For) Financing Activities
(447.916.058 )
(20.043.734.751 )
(8.334.317.463 )
(472.968.182.700 )
KAS DAN SETARA KAS
AWAL TAHUN
Reklasifikasi ke aset yang diklasifikasikan
sebagai dimiliki untuk dijual
CASH FLOWS FROM INVESTING
ACTIVITIES
Acquisition of fixed assets and
investment properties
Decrease (increase) in
investment in shares
Decrease (increase) in investments in shares
of stock and advance for investment
Proceed from sale of investment of shares Payables of payable Increase in joint ventures assets
Decrease (increase) in short-term
investments
CASH FLOWS FROM FINANCING
ACTIVITIES
Kas Bersih Yang Diperoleh Dari
(Digunakan Untuk) Aktivitas Pendanaan
DAMPAK BERSIH PERUBAHAN
NILAI TUKAR ATAS KAS DAN
SETARA KAS
(2.283.931.585.286 )
Net Cash Received From
Operating Activities
(907.479.094 )
268.369.116.374
(318.044.844.628 )
NET DECREASED IN
CASH AND CASH EQUIVALENTS
(737.570.488 )
NET EFFECTS OF CHANGES IN
EXCHANGE RATE ON CASH AND
CASH EQUIVALENTS
597.128.042.339
(5.708.036.333 )
(9.976.510.849 )
140.454.346.595
268.369.116.374
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
CASH AND CASH EQUIVALENTS
AT BEGINNING OF THE YEAR
Reclassification to assets
classified as held for sale
CASH AND CASH EQUIVALENTS
AT END OF THE YEARS
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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
Tanggal 31 Desember 2013
Dan Tahun Yang Berakhir Pada Tanggal Tersebut
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2013
And The Year Then Ended
(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 No. 5 tanggal
28 Juni 2013 yang dibuat di hadapan Aryanti
Astisari, S.H, M.Kn, Notaris di Jakarta. Perubahan
tersebut telah dilaporkan dan diterima oleh Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia
dalam Surat Penerimaan 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 latest amendment
of the Company’s Articles of Association was
stated in the Deed No. 5 dated June 28, 2013
regarding Statement of Meeting Resolution, which
drawn up in the presence of Aryanti Artisari, S.H.,
M.Kn, Notary in Jakarta. This amendment has
been reported to and accepted by the Ministry of
Law and Human Rights of the Republic of
Indonesia in its Acknowledgement Letter
No. AHU-AH.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, Bali dan
Yogyakarta.
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, Bali and Yogyakarta.
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)
Tanggal 31 Desember 2013
Dan Tahun Yang Berakhir Pada Tanggal Tersebut
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (continued)
As of December 31, 2013
And The Year Then Ended
(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
lembar saham dengan nilai nominal Rp 500 per
saham melalui Bursa Efek Jakarta dengan harga
penawaran Rp 625 per lembar 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 lembar saham dengan nilai nominal dan
harga penawaran Rp 500 per lembar 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 lembar saham biasa seri B
dengan nilai nominal Rp 100 per lembar saham dan
harga penawaran Rp 150 per lembar 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 lembar
saham dan harga penawaran Rp 200 per lembar
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 lembar 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)
Tanggal 31 Desember 2013
Dan Tahun Yang Berakhir Pada Tanggal Tersebut
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (continued)
As of December 31, 2013
And The Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
b. Penawaran Umum Efek dan Obligasi Entitas
Induk (lanjutan)
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).
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 Note 29 point b).
Pada tanggal 25 Juni 2010 Entitas Induk
memperoleh Surat Pemberitahuan Efektif atas
Pernyataan Pendaftaran Emisi Saham dari ketua
Bapepam-LK untuk melakukan Penawaran Umum
Terbatas IV dengan HMETD atas 19,96 miliar
lembar saham biasa seri B dengan nominal
Rp 100 per saham dan harga penawaran Rp 160 per
lembar saham. Dengan diterbitkannya saham
tersebut, maka jumlah saham Entitas Induk yang
telah dicatatkan di bursa menjadi sebanyak 43,52
miliar lembar saham.
On June 25, 2010, the Company received Effective
Letter for share issuance from Bapepam-LK to
conduct a Limited Public Offering IV through
pre-emptive rights to issue B series of 19.96 billion
shares with par value of Rp 100 per share and
offering price of Rp 160 per share. Therefore the
total of shares listed on Stock Exchange is 43.52
billion shares.
Berkenaan dengan Penawaran Umum Terbatas IV
tersebut, Entitas Induk juga menerbitkan waran,
dimana untuk setiap 20 saham baru hasil
pelaksanaan HMETD tersebut melekat 7 Waran Seri
II yang diberikan cuma-cuma sebagai insentif bagi
pemegang saham Entitas Induk dan/atau pemegang
HMETD yang melaksanakan haknya (lihat
Catatan 32).
In regards to the Limited Public Offering IV, the
Company also issued Warrant Series II in which for
each 20 new shares from pre-emptive rights
includes 7 warrants series II issued as incentive for
the Company shareholders and/or pre-emptive
rights holders that exercise their right (see
Note 32).
c. Struktur Entitas Anak
c. The Structure of Subsidiaries
Pada tanggal 31 Desember 2013 dan 2012, Entitas
Induk memiliki Entitas Anak sebagai berikut:
As of December 31, 2013 and 2012, the Company
has Subsidiaries as follows:
2013
Entitas Anak /
Subsidiaries
Kepemilikan saham secara
Langsung / Direct Ownership:
PT Citrasaudara Abadi (“CSA”)
PT Villa Del Sol (“VDS”) b)
PT Krakatau Lampung Tourism
Development (“KLTD”)
PT Graha Andrasentra
Propertindo (“GAP”)
PT Bakrie Swasakti Utama (“BSU”)
PT Superwish Perkasa (“SP”)
PT Bakrie Nirwana Semesta (“BNS”)
PT Bumi Daya Makmur (“BDM”)
PT Bakrie Infrastructure (“BI”)
PT Bakrie Graha Investama (“BGI”)
Lokasi Proyek /
Domicile
Tangerang,
Banten
Cipanas,
Jawa Barat
Lampung
Bogor,
Jawa Barat
Jakarta dan
Yogyakarta
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
12
Persentase
Kepemilikan /
Percentage of
Ownership
Jumlah Aset
(sebelum eliminasi) /
Total Assets
(before elimination)
Tahun Pendirian /
Establishment
99,99
1988
Rp
9.743.154.701
99,99
1990
Rp
251.830.026.962
90,00
1994
Rp
199.622.715.460
99,97
1988
Rp
2.354.110.907.730
69,63
69,99
99,99
69,99
69,99
99,98
1982
2006
2007
2006
2007
2009
Rp
Rp
Rp
Rp
Rp
Rp
5.901.228.903.528
1.523.492.788.248
1.787.832.584.331
930.959.376.949
70.447.083.758
16.925.971.731
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)
Tanggal 31 Desember 2013
Dan Tahun Yang Berakhir Pada Tanggal Tersebut
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (continued)
As of December 31, 2013
And The Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
c. Struktur Entitas Anak (lanjutan)
c. The Structure of Subsidiaries (continued)
2013
Entitas Anak /
Subsidiaries
Lokasi Proyek /
Domicile
PT Bakrie Sentra Investama (“BSI”)
BLD Investment Pte. Ltd. (”BLDI”)
Limitless World International
Services-6 Ltd. (“LW-6”)
PT Bahana Sukmasejahtera
a)
(“BSS”)
Persentase
Kepemilikan /
Percentage of
Ownership
Tahun Pendirian /
Establishment
Jumlah Aset
(sebelum eliminasi) /
Total Assets
(before elimination)
Jakarta
Singapura
Dubai,
United Arab Emirates
99,96
100,00
2009
2010
Rp
Rp
9.712.449.889
1.334.723.315.298
100,00
2008
Rp
731.318.358.291
Bogor, Jawa Barat
99,96
1996
Rp
953.963.277.004
Jakarta
98,80
1996
Rp
19.118.337.786
Jakarta
Jakarta
Yogyakarta
Jakarta
98,80
99,93
98,90
75,17
2004
2008
2011
2008
Rp
Rp
Rp
Rp
34.782.852.334
24.512.084.668
160.590.666.235
159.614.592.588
Balikpapan,
Kalimantan Timur
Jakarta
Kuta, Bali
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
99,99
99,99
99,92
99,99
80,00
99,99
99,99
99,99
2006
2008
2008
2008
2012
2012
2012
2012
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
26.726.617.953
12.519.608.096
96.266.975.267
96.862.069.197
105.854.407
50.000.000.000
50.000.000.000
50.000.000.000
Melalui BI / Through BI:
PT Alberta Utilities (“AU”) b)
Jakarta
75,04
2006
Rp
3.899.093.246
Melalui LW-6 / Through LW-6:
PT Bakrie Swasakti Utama (“BSU”)
PT Bumi Daya Makmur (“BDM”)
PT Superwish Perkasa (“SP”)
Jakarta
Jakarta
Jakarta
30,00
30,00
30,00
1982
2006
2006
Rp
Rp
Rp
5.901.228.903.528
930.959.376.949
1.523.492.788.248
Singapura
100,00
2010
Rp
1.250.203.229.106
Balikpapan,
Kalimantan Timur
99,00
2008
Rp
11.577.298.410
Bekasi,
Sukabumi,
Jawa Barat
Bali
99,52
99,00
1995
1997
Rp
Rp
14.126.307.250
16.166.399.921
Melalui BSU / Through BSU:
PT Bakrie Pesona Rasuna (“BPR”)
PT Rasuna Residence Development
(“RRD”)
PT Provices Indonesia (“PVI”)
PT Graha Multi Insani (“GMI”)
PT Bakrie Pangripta Loka (“BPLK”)
Melalui BNS / Through BNS:
PT Libratindo Gemilang (“LG”)
a)
PT Bakrie Graha Nirwana (“BGN”)
PT Nirwana Legian Hotel (“NLH”)
PT Bakrie Bangun Persada (“B2P”)
PT Bakrie Batavia Krisna (“B2K”) b)
PT Bali Nirwana Dwitama (“BND”) b)
b)
PT Bali Nirwana Tritama (“BNT”)
b)
PT Bali Nirwana Caturtama (“BNC”)
Melalui BLDI / Through BLDI:
BLD Asia Pte. Ltd. (“BLDA”)
Melalui BGI / Through BGI:
PT Hotel Elty Tenggarong
(dahulu / formerly PT Bakrie Armo
Nirwana) (“BAN”)
Melalui BSS / Through BSS:
PT Sanggraha Pelita Sentosa
(“SPS”)
PT Graha Intan Bali (“GIB”) b)
2012
Entitas Anak /
Subsidiaries
Kepemilikan saham secara
Langsung / Direct Ownership:
PT Citrasaudara Abadi (“CSA”)
PT Villa Del Sol (“VDS”)
a)
PT Krakatau Lampung Tourism
Development (“KLTD”)
PT Graha Andrasentra
Propertindo (“GAP”)
PT Bakrie Swasakti Utama (“BSU”)
PT Superwish Perkasa (“SP”)
Lokasi Proyek /
Domicile
Tangerang,
Banten
Cipanas,
Jawa Barat
Lampung
Bogor,
Jawa Barat
Jakarta
Jakarta
13
Persentase
Kepemilikan /
Percentage of
Ownership
Jumlah Aset
(sebelum eliminasi) /
Total Assets
(before elimination)
Tahun Pendirian /
Establishment
99,99
1988
Rp
10.302.865.902
99,99
1990
Rp
253.017.930.347
90,00
1994
Rp
170.122.662.684
99,97
69,63
69,99
1988
1982
2006
Rp
Rp
Rp
8.641.475.072.628
4.208.996.303.602
709.100.667.389
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)
Tanggal 31 Desember 2013
Dan Tahun Yang Berakhir Pada Tanggal Tersebut
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (continued)
As of December 31, 2013
And The Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
c. Struktur Entitas Anak (lanjutan)
c. The St
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk.
DAN ENTITAS ANAK
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2013 DAN
TAHUN YANG BERAKHIR PADA
TANGGAL TERSEBUT
BESERTA LAPORAN AUDITOR INDEPENDEN
CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2013 AND
THE YEAR THEN ENDED
WITH INDEPENDENT AUDITORS’ REPORT
DAFTAR ISI
TABLE OF CONTENTS
Halaman/
Page
Independent Auditor’s Report
Laporan Auditor Independen
Laporan Posisi Keuangan Konsolidasian
1-4
Consolidated Statement of Financial Position
Laporan Laba Rugi Komprehensif
Konsolidasian
5-6
Consolidated Statement of Comprehensive
Income
Laporan Perubahan Ekuitas Konsolidasian
7-8
Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian
Catatan Atas Laporan Keuangan Konsolidasian
9
10 - 160
Consolidated Statement 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
Tanggal 31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
ASET
Aset Lancar
Kas dan setara kas
Investasi jangka pendek
Piutang usaha
Pihak ketiga - setelah dikurangi
cadangan kerugian
penurunan nilai sebesar
Rp 105.390.104.424 pada
tanggal 31 Desember 2013
dan Rp 102.486.381.864 pada
tanggal 31 Desember 2012
Pihak berelasi - setelah dikurangi
cadangan kerugian
penurunan nilai sebesar
Rp 5.757.041.934 pada tanggal
31 Desember 2013 dan 2012
Piutang lain-lain
Pihak ketiga - setelah dikurangi
cadangan kerugian penurunan
nilai sebesar Rp 11.082.051.389
pada tanggal 31 Desember 2013
dan Rp 44.001.669 pada
tanggal 31 Desember 2012
Pihak berelasi - setelah dikurangi
cadangan kerugian penurunan
nilai sebesar Rp 2.866.983.437
pada tanggal 31 Desember 2013
dan 2012
Persediaan
Pajak dibayar di muka
Uang muka dan biaya dibayar di muka
Aset yang diklasifikasikan sebagai
dimiliki untuk dijual
2013
2012
2d,2i,5,50
2i,6,50
140.454.346.595
88.880.105.519
268.369.116.374
24.233.263.875
2i,7,50
412.645.927.446
820.440.230.859
2f,2i,7,42a,50
199.575.445.474
212.524.588.405
2i,8,50
600.011.653.796
266.136.204.616
245.451.845
1.079.412.659.448
1.768.962.793
203.539.672.462
2.870.919.777
1.695.358.232.356
8.404.783.369
387.825.278.700
50.000.000.000
140.475.000.000
ASSETS
Current Assets
Cash and cash equivalents
Short-term investment
Trade receivables
Third parties - net of
allowance for impairment
losses of
Rp 105,390,104,424
as of December 31, 2013
and Rp 102,486,381,864
as of December 31, 2012
Related parties - net of
allowance for
impairment losses of
Rp 5,757,041,934 as of
December 31, 2013 and 2012
Other receivables
Third parties - net of allowance
for impairment losses of
Rp 11,082,051,389 as of
December 31, 2013
and Rp 44,001,669
as of December 31, 2012
Related parties - net of
allowance for impairment
losses of Rp 2,866,983,437
as of December 31, 2013
and 2012
Inventories
Prepaid taxes
Advances and prepaid expenses
Assets classified as
held for sale
2.776.534.225.378
3.826.637.618.331
Total Current Assets
2d,2i,11,50
285.234.206.220
309.783.703.675
2f,2i,42c,50
1.791.605.397.563
64.236.985.781
2i, 2l,12
2k,13
3.627.061.762.894
1.385.222.683.717
1.240.568.188.114
5.093.202.757.655
678.619.648.520
949.840.756.020
2f,2i,8,42b,50
2j,9
2s,26a
2g,10
2gg,18
Jumlah Aset Lancar
Aset Tidak Lancar
Dana dalam pembatasan
Piutang pihak berelasi setelah dikurangi cadangan
kerugian penurunan nilai sebesar
Rp 29.006.258.744 pada tanggal
31 Desember 2013 dan
Rp 515.885.952.207 pada
tanggal 31 Desember 2012
Penyertaan saham dan
uang muka penyertaan saham
Tanah yang belum dikembangkan
Properti investasi - setelah dikurangi
akumulasi penyusutan
sebesar Rp 40.540.006.057 pada
tanggal 31 Desember 2013 dan
Rp 32.792.246.950 pada
tanggal 31 Desember 2012
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
2m,14
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
Non-Current Assets
Restricted funds
Due from related parties - net of
allowance for
impairment losses of
Rp 29,006,258,744 as of
December 31, 2013 and
Rp 515,885,952,207 as of
December 31, 2012
Investment in shares of stock
and advance for investment
Land bank
Investment properties - net of
accumulated depreciation
of Rp 40,540,006,057
as of December 31, 2013
and Rp 32,792,246,950
as of December 31, 2012
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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)
Tanggal 31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
Hak pengusahaan jalan tol - setelah
dikurangi akumulasi amortisasi
sebesar Rp nihil pada tanggal
31 Desember 2013 dan 2012
Aset tetap - setelah dikurangi
akumulasi penyusutan sebesar
Rp 354.400.203.380 pada
tanggal 31 Desember 2013
dan Rp 716.282.306.378 pada
tanggal 31 Desember 2012
Aset pajak tangguhan
Goodwill
Aset lain-lain
Jumlah Aset Tidak Lancar
JUMLAH ASET
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
2013
-
-
1.620.783.261.055
36.014.517.168
34.699.665.173
65.349.051.378
3.498.009.020.446
10.295.214.492
34.699.665.173
208.359.073.507
Toll road concession rights assets net of accumulated
amortization of Rp nil as of
December 31, 2013 and 2012
Fixed assets - net of
accumulated depreciation of
Rp 354,400,203,380 as of
December 31, 2013 and
Rp 716,282,306,378 as of
December 31, 2012
Deferred tax assets
Goodwill
Other assets
9.524.590.193.688
11.408.995.364.863
Total Non-Current Assets
12.301.124.419.066
15.235.632.983.194
TOTAL ASETS
2o,2ff,15
2n,2o,2p,16
2s,26f
2c,17
2i,19,50
2012
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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)
Tanggal 31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
2013
2012
LIABILITAS DAN EKUITAS
LIABILITAS
Liabilitas Jangka Pendek
Utang bank dan lembaga keuangan
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
Utang usaha
Utang pembelian aset tetap
Utang obligasi dan obligasi konversi
yang jatuh tempo
Liabilitas derivatif
LIABILITIES AND EQUITY
2i,20,50
815.520.870.533
418.955.235.015
2i,21,50
2f,2i,21,42d,50
181.171.057.178
-
435.882.983.014
3.642.081.634
2i,22,50
2f,2i,22,42e,50
2i,23,50
267.969.060.095
499.735.855
247.199.822.053
377.301.076.338
657.547.171
302.406.875.904
2u
2i,2r,24,42g,50
2r,25,42h
2s,26b
3.183.094.324
191.091.844.738
170.839.751.832
257.107.223.558
8.630.749.023
189.416.493.410
25.545.306.154
345.291.566.476
2i,27,50
2i,28,50
170.172.783.613
17.193.791.670
549.014.008.884
20.658.098.780
2i,30,50
1.173.135.811
2.390.789.568
2.072.130.000.000
-
1.583.060.348.323
207.578.734.200
Short-term employee benefits
Advances from customers
Deferred income
Taxes payable
Current maturities
of long-term debts
Bank loans
Trade payables
Liability for purchase
of fixed assets
Bonds payable and due from
redemption of convertible bonds
Derivative liabilities
4.395.252.171.260
4.470.431.893.894
Total Short-term Liabilities
2r,25,42h
2i,2r,24,42g,50
84.462.071.455
117.432.560.647
131.088.644.989
293.459.842.600
Non-Current Liabilities
Deferred income
Advances from customers
2u,40
2f,2i,42f,50
2e,31
50.940.217.589
19.614.553.028
669.117.279
58.478.019.993
305.664.850.638
669.117.279
Long-term employee benefits
Due to related parties
Dividends payable
2i,2x,29,50
2i,44,50
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
Utang usaha
Utang pembelian aset tetap
Cadangan atas penggantian
perabotan dan peralatan operasional
Liabilitas pajak tangguhan
2i,27,50
2i,28,50
461.948.897.285
-
797.604.256.930
-
2i,30,50
1.520.094.898
2.590.468.538
2v,2w
2s,26f
3.891.219.837
-
3.925.103.077
7.506.512.226
Long-term debts - net of current
maturities
Bank loans
Trade payables
Liability for purchase
of fixed assets
Reserve for replacement of
operating furniture and equipment
Deferred tax liabilities
740.478.732.018
1.600.986.816.270
Total Long-Term Liabilities
5.135.730.903.278
6.071.418.710.164
Total Liabilities
Jumlah Liabilitas Jangka Panjang
Jumlah Liabilitas
LIABILITIES
Current Liabilities
Short-term bank and financial
institution loans
Trade payables
Third parties
Related parties
Other payables
Third parties
Related parties
Accrued expenses
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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)
Tanggal 31 Desember 2013
(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
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 tanggal 31 Desember 2013
dan 2012
Tambahan modal disetor - bersih
Saham yang diperoleh kembali sebanyak
120.750.000 saham pada tanggal
31 Desember 2013 dan 2012
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
2013
4.912.191.301.900
2.981.005.868.523
2cc,34
2b,46a
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
2012
4.912.191.301.900
2.926.273.855.564
(27.835.501.000 )
(27.835.501.000 )
40.435.548.418
(484.308.483.636 )
(326.347.594.811 )
40.435.548.418
(253.231.284.436 )
(291.629.106.470 )
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, 2013
and 2012
Additional paid-in capital - net
Treasury stock of
120,750,000 shares as of
December 31, 2013 and 2012
Retained earnings
Appropriated
Unappropriated
Others equity
7.095.141.139.394
70.252.376.394
7.306.204.813.976
1.858.009.459.054
Equity attributable to
parent entity
Non-controlling interest
7.165.393.515.788
9.164.214.273.030
Total Equity
12.301.124.419.066
15.235.632.983.194
TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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
31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME
The Year Ended
December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes
2013
2012
(Disajikan kembali,
lihat Catatan 4
butir d dan 18/
As Restated, see
Notes 4 point d
and 18)
PENGHASILAN USAHA BERSIH
2r,35,42a
3.324.852.984.839
2.926.314.200.813
NET REVENUES
BEBAN POKOK PENGHASILAN
2r,36
1.477.079.871.923
1.318.493.949.135
COST OF REVENUES
1.847.773.112.916
1.607.820.251.678
LABA KOTOR
Beban penjualan
Beban umum dan administrasi
Beban bunga dan
keuangan - bersih
Rugi selisih kurs - bersih
Laba penjualan aset tetap
dan properti investasi - bersih
Bagian atas rugi bersih Entitas
Asosiasi - bersih
Cadangan kerugian penurunan nilai
Rugi pembatalan penjualan unit apartemen
dan rumah
Rugi penurunan nilai investasi
Laba (rugi) divestasi saham
Entitas Anak
Lain-lain - bersih
2r,37a
2n,2u,
7,16,37b,40
2i
20,27,38
2h
GROSS PROFIT
(59.467.319.479 )
(104.593.802.726 )
Selling expenses
(619.546.194.657 )
(719.761.402.022 )
(735.052.736.494 )
(17.982.746.022 )
(474.236.157.851 )
(43.800.632.042 )
2n,14,16
20.626.330.999
2l,12
42c
(52.635.551.774 )
(99.928.475.051 )
(12.890.442.017 )
(515.474.193.801 )
7,9
2gg,4h,18
(2.023.933.043 )
(143.784.843.474 )
(104.658.129.405 )
(319.671.304.517 )
4,12
39
(196.809.158.887 )
23.074.361.681
23.222.601.151
(73.668.640.915 )
General and administrative expenses
Interest expense and
financial charges - net
Loss on foreign exchange - net
Gain on sales of fixed asset
and invesment property - net
Equity in net loss of Associated
Companies - net
Allowance for impairment losses
Loss on cancellation of sale
of housing and apartments
Loss on decline of investment
Gain (loss) on divestment
in Subsidiaries
Others - net
(35.757.153.285 )
(736.304.573.360 )
LOSS BEFORE PROVISION FOR
TAX BENEFIT (EXPENSES)
(159.238.298.303 )
(32.920.935.410 )
26.234.501.263
(51.035.893.020 )
(87.355.054.788 )
(19.006.527.752 )
PROVISION FOR TAX BENEFIT
(EXPENSES)
Final
Current
Deferred
Jumlah taksiran beban
pajak - bersih
(165.924.732.450 )
(157.397.475.560 )
Total provision for tax
expenses - net
RUGI TAHUN BERJALAN DARI
OPERASI YANG DILANJUTKAN
(201.681.885.735 )
(893.702.048.920 )
LOSS FOR THE YEAR FROM
CONTINUING OPERATIONS
(30.567.866.033 )
(208.384.194.350 )
DISCONTINUED OPERATIONS
Loss for the year from discontinued
operations
(232.249.751.768 )
(1.102.086.243.270 )
LOSS FOR THE YEAR
RUGI SEBELUM TAKSIRAN
MANFAAT (BEBAN) PAJAK
TAKSIRAN MANFAAT (BEBAN) PAJAK
Final
Tahun berjalan
Tangguhan
OPERASI YANG DIHENTIKAN
Rugi tahun berjalan dari operasi
yang dihentikan
RUGI TAHUN BERJALAN
PENDAPATAN (BEBAN) KOMPREHENSIF
LAIN
Selisih kurs karena penjabaran laporan
keuangan
Laba (rugi) yang belum terealisasi atas
investasi efek yang tersedia untuk dijual
2s,26c
2gg,18
339.717.954.112
(174.283.746.501 )
OTHER COMPREHENSIVE INCOME
(EXPENSES)
Exchange differences due to
financial statements translation
Unrealized gain (loss) on investment
under available-for-sale
20.013.524.618
(166.605.095.920 )
Total other comprehensive income
(expenses) for the year net after tax
(1.268.691.339.190 )
TOTAL COMPREHENSIVE LOSS
FOR THE YEAR
(319.704.429.494 )
Jumlah pendapatan (beban) komprehensif lain
tahun berjalan bersih setelah pajak
JUMLAH RUGI KOMPREHENSIF
TAHUN BERJALAN
1.407.279.107
(212.236.227.150 )
Catatan atas Laporan Keuangan Konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
7.678.650.581
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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
31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
Rugi Tahun Berjalan Yang Dapat
Diatribusikan Kepada:
Pemilik entitas induk
Kepentingan non-pengendali
2b,46b
Jumlah
Jumlah Rugi Komprehensif Tahun Berjalan
Yang Dapat Diatribusikan Kepada:
Pemilik entitas induk
Kepentingan non-pengendali
2b,46b
Jumlah
Rugi Per Saham Dasar Yang
Dapat Diatribusikan Kepada
Pemilik Entitas Induk
Rugi dari:
- operasi yang dilanjutkan
- operasi yang dihentikan
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME (continued)
The Year Ended
December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
2012
(Disajikan kembali,
lihat Catatan 4
butir d dan 18/
As Restated, see
Notes 4 point d
and 18)
2013
(231.077.199.200 )
(1.172.552.568 )
(1.202.114.554.838 )
100.028.311.568
Loss For The Year
Attributable To:
Owners of the parent entity
Non-controlling interest
(232.249.751.768 )
(1.102.086.243.270 )
Total
(211.063.674.582 )
(1.172.552.568 )
(1.368.717.461.633 )
100.026.122.443
Total Comprehensive Loss
For The Year Atributable To:
Owners of the parent entity
Non-controlling interest
(212.236.227.150 )
(1.268.691.339.190)
Total
(4,61 )
(0,70 )
(22,83 )
(4,79 )
Basic Loss Per Share
Attributable To Owners
Of The Parent Entity
Loss from:
continuing operations discontinued operations -
(5,31 )
(27,62 )
2aa,48
Rugi tahun berjalan
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
Loss for the year
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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 31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
The Year Ended December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
Ekuitas Yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/Equity Attributable To Owners Of The Parent Entity
Ekuitas Lainnya /Other Equity
Saldo awal, 1 Januari 2012
Jumlah laba (rugi) komprehensif
tahun berjalan
Modal Saham
Ditempatkan
dan Disetor
Penuh/
Capital Stock
Issued and
Fully Paid
Tambahan
Modal Disetorbersih/
Additional Paid-in
Capital-net
4.551.977.226.500
2.692.134.706.554
Laba (Rugi) yang
belum
Terealisasi atas
Investasi Efek
yang Tersedia
Untuk Dijual/
Unrealized Gain
(Loss)
on Investment
Under
Available
-for-sale
Saham yang
Diperoleh
Kembali/
Treasury
Stock
(27.835.501.000)
Selisih
Nilai Transaksi
Restrukturisasi
Entitas
Sepengendali/
Difference
In Value
of Restructuring
Transaction
of Entities Under
Common Control
(164.261.195.707)
Selisih
Transaksi
Perubahan
Ekuitas
Perusahaan
Assosiasi/
Difference
In The Equity
Transaction of
Associate
Company
54.732.012.959
Selisih Kurs
Karena
Penjabaran
Laporan
Keuangan/
Exchange
Difference
Due to Financial
Statement
Translation
(14.882.633.354)
Saldo Laba/
Retained Earnings
Surplus
Revaluasi Aset
Tetap/
Revaluation
Surplus of
Fixed Assets
(614.383.573)
Ditentukan
Penggunaannya/
Appropriated
266.297.834.038
Belum Ditentukan
Penggunaanya/
Unappropriated
40.435.548.418
948.883.270.402
Kepentingan
Non-pengendali/
Non-controlling
interest
Jumlah Ekuitas/
Total Equity
8.346.866.885.237
2.555.204.553.077
10.902.071.438.314
-
-
-
(174.281.557.376)
-
-
7.678.650.581
-
-
234.139.149.010
-
-
-
-
-
-
-
-
594.353.224.410
-
594.353.224.410
Penambahan investasi pada
Entitas Anak oleh kepentingan
non-pengendali
-
-
-
-
-
-
-
-
-
(266.297.834.038)
-
(266.297.834.038)
Addition investment in
Subsidiaries by non-controlling
interest
Akuisisi kepentingan nonpengendali (lihat Catatan
4 butir o dan q)
-
-
-
-
-
-
-
-
-
(964.944.947.885)
Acquisition of non-controlling
Interests (see Notes 4 point o
and q)
(266.297.834.038)
-
(1.368.717.461.633)
-
100.026.122.443
(964.944.947.885)
(1.268.691.339.190)
Balance, January 1, 2012
Total comprehensive income
(loss) for the year
360.214.075.400
Pelaksanaan waran (Catatan 32)
(1.202.114.554.838)
Jumlah/
Total
Exercise warrant (Note 32)
Kepentingan non-pengendali yang
timbul dari akuisisi dan
dekonsolidasi Entitas Anak
(lihat Catatan 4 butir d)
-
-
-
-
-
-
-
-
-
-
-
(32.275.268.581)
(32.275.268.581)
Non-controlling interests arising
from acquisition and
deconsolidation of Subsidiaries
(see Note 4 point d)
Penambahan investasi pada
Entitas Anak oleh kepentingan
non-pengendali
-
-
-
-
-
-
-
-
-
-
-
199.999.000.000
199.999.000.000
Addition investment in
Subsidiaries by non-controlling
interest
4.912.191.301.900
2.926.273.855.564
(338.542.753.083)
54.732.012.959
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)
(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 to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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 31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (continued)
The Year Ended December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
Ekuitas Yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/Equity Attributable To Owners Of The Parent Entity
Ekuitas Lainnya / Other Equity
Modal Saham
Ditempatkan
dan Disetor
Penuh/
Capital Stock
Issued and
Fully Paid
Laba (Rugi) yang
belum
Terealisasi atas
Investasi Efek
yang Tersedia
Untuk Dijual/
Unrealized Gain
(Loss)
on Investment
Under
Available
-for-sale
Saham yang
Diperoleh
Kembali/
Treasury
Stock
Tambahan
Modal Disetor/
Additional Paid In Capital
Selisih
Nilai Transaksi
Restrukturisasi
Entitas
Sepengendali/
Difference
In Value
of Restructuring
Transaction
of Entities Under
Common Control
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
Reklasifikasi selisih transaksi
restrukturisasi entitas
sepengendali sesuai ketentuan
PSAK No. 38 (Revisi 2012)
(lihat Catatan 4 butir e dan 33)
-
54.732.012.959
-
-
(54.732.012.959)
-
Jumlah laba (rugi) komprehensif
tahun berjalan
-
-
-
339.717.954.112
-
-
Kepentingan non-pengendali yang
timbul dari akuisisi dan
dekonsolidasi Entitas Anak
(lihat Catatan 4 butir e)
Saldo akhir, 31 Desember 2013
-
-
4.912.191.301.900
2.981.005.868.523
-
(27.835.501.000)
-
-
1.175.201.029
-
-
(319.704.429.494)
-
(14.882.633.354)
-
(312.640.162.486)
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
Saldo Laba/
Retained Earnings
Surplus
Revaluasi Aset
Tetap/
Revaluation
Surplus of
Fixed Assets
Ditentukan
Penggunaannya/
Appropriated
Belum Ditentukan
Penggunaanya/
Unappropriated
-
-
-
-
-
-
-
40.435.548.418
-
(231.077.199.200)
Kepentingan
Non-pengendali/
Non-controlling
interest
Jumlah/
Total
-
(211.063.674.582)
Jumlah Ekuitas/
Total Equity
-
(1.172.552.568)
(1.786.584.530.092)
(484.308.483.636)
7.095.141.139.394
70.252.376.394
-
Reclassification of difference
in value of restructuring
transaction of entities
under common control
in accordance with PSAK No. 38
Revised 2012)
(see Notes 4 point e and 33)
(212.236.227.150)
Total comprehensive income
(loss) for the year
(1.786.584.530.092)
Non-controlling interests arising
from acquisition and
deconsolidation of Subsidiaries
(see Note 4 point e)
7.165.393.515.788
Balance, December 31, 2013
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as whole.
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
31 Desember 2013
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOWS
The Year Ended
December 31, 2013
(Expressed in Rupiah, unless otherwise stated)
2013
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran kas kepada karyawan
Pembayaran kas untuk beban umum,
administrasi dan lain-lain
Pembelian dan pematangan tanah - bersih
Kas yang diperoleh dari operasi
Penerimaan bunga
Pembayaran beban keuangan
Pembayaran pajak
Kas Bersih Yang Diperoleh Dari
Aktivitas Operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Pembelian aset tetap dan
properti investasi
Penurunan (peningkatan)
investasi jangka panjang
- Penurunan (peningkatan)
penyertaan saham
dan uang muka 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 dan
properti investasi
Kas Bersih Yang Diperoleh Dari
(Digunakan Untuk) Aktivitas Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Peningkatan (penurunan) pinjaman
bank jangka panjang
Peningkatan tambahan modal disetor
dari realisasi waran
Pembayaran utang obligasi
Peningkatan pinjaman bank dan
lembaga keuangan jangka pendek
Peningkatan utang pihak berelasi
Peningkatan modal disetor dari
realisasi waran
Peningkatan utang pembelian aset tetap
Penurunan (peningkatan) piutang pihak berelasi
Penurunan utang usaha jangka panjang
Penerimaan dari pemegang saham
non-pengendali di Entitas Anak
2012
3.854.124.219.426
(2.253.560.563.133 )
(284.400.191.754 )
3.341.174.472.116
(994.860.959.264 )
(337.636.353.698 )
(395.733.343.628 )
(198.507.202.555 )
(408.116.346.706 )
(354.737.306.370 )
CASH FLOWS FROM OPERATING
Cash received from customers
Cash paid to suppliers
Cash paid to employees
Cash paid for general, administrative
and other expenses
Acquisition of land and land clearing - net
721.922.918.356
17.330.637.481
(164.891.940.928 )
(292.286.158.939 )
1.245.823.506.078
6.712.544.399
(288.282.040.341 )
(146.783.107.457 )
Cash received from operations
Interest received
Interest and financial expenses payment
Tax payment
282.075.455.970
817.470.902.679
(207.566.152.394 )
(1.048.450.753.850 )
209.796.287.788
9.088.193.881
(4.827.570.853 )
(1.168.953.368.267 )
331.547.110.324
(306.723.562.612 )
(5.263.351.949 )
17.845.330.925
(17.547.795.038 )
23.574.448.436
(70.494.772.977 )
21.682.934.595
1.954.909.083
69.593.472.378
(577.755.975.726 )
167.877.073.923
(280.000.000.000 )
234.139.149.010
(90.000.000.000 )
357.965.376.282
28.397.589.788
144.650.735.015
160.361.772.903
-
360.214.075.400
(2.491.101.396 )
4.380.235.462
(3.464.307.110 )
PENURUNAN BERSIH
KAS DAN SETARA KAS
(121.299.254.352 )
KAS DAN SETARA KAS
AKHIR TAHUN
Decrease (increase) in restricted fund
Proceeds from sale of fixed assets and
investment properties
Net Cash Received From
(Used For) Investing Activities
199.999.000.000
Increase (decrease) in long-term bank loans
Increased in additional paid-in capital
from exercise warrant
Payment of bonds
Increase in short-term bank and
financial institutions loans
Increase in due to related parties
Increase in issued and fully paid
capital stock from exercise warrant
Increase in liability for purchase of
fixed assets
Decrease (increase) in due from related parties
Decrease in long-term trade payables
Proceed from non-controlling shareholders
in Subsidiary
1.148.415.837.979
Net Cash Received From
(Used For) Financing Activities
(447.916.058 )
(20.043.734.751 )
(8.334.317.463 )
(472.968.182.700 )
KAS DAN SETARA KAS
AWAL TAHUN
Reklasifikasi ke aset yang diklasifikasikan
sebagai dimiliki untuk dijual
CASH FLOWS FROM INVESTING
ACTIVITIES
Acquisition of fixed assets and
investment properties
Decrease (increase) in
investment in shares
Decrease (increase) in investments in shares
of stock and advance for investment
Proceed from sale of investment of shares Payables of payable Increase in joint ventures assets
Decrease (increase) in short-term
investments
CASH FLOWS FROM FINANCING
ACTIVITIES
Kas Bersih Yang Diperoleh Dari
(Digunakan Untuk) Aktivitas Pendanaan
DAMPAK BERSIH PERUBAHAN
NILAI TUKAR ATAS KAS DAN
SETARA KAS
(2.283.931.585.286 )
Net Cash Received From
Operating Activities
(907.479.094 )
268.369.116.374
(318.044.844.628 )
NET DECREASED IN
CASH AND CASH EQUIVALENTS
(737.570.488 )
NET EFFECTS OF CHANGES IN
EXCHANGE RATE ON CASH AND
CASH EQUIVALENTS
597.128.042.339
(5.708.036.333 )
(9.976.510.849 )
140.454.346.595
268.369.116.374
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian secara keseluruhan.
CASH AND CASH EQUIVALENTS
AT BEGINNING OF THE YEAR
Reclassification to assets
classified as held for sale
CASH AND CASH EQUIVALENTS
AT END OF THE YEARS
The accompanying notes to the consolidated financial
statements form an integral part of these consolidated
financial statements taken as a whole.
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
Tanggal 31 Desember 2013
Dan Tahun Yang Berakhir Pada Tanggal Tersebut
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2013
And The Year Then Ended
(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 No. 5 tanggal
28 Juni 2013 yang dibuat di hadapan Aryanti
Astisari, S.H, M.Kn, Notaris di Jakarta. Perubahan
tersebut telah dilaporkan dan diterima oleh Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia
dalam Surat Penerimaan 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 latest amendment
of the Company’s Articles of Association was
stated in the Deed No. 5 dated June 28, 2013
regarding Statement of Meeting Resolution, which
drawn up in the presence of Aryanti Artisari, S.H.,
M.Kn, Notary in Jakarta. This amendment has
been reported to and accepted by the Ministry of
Law and Human Rights of the Republic of
Indonesia in its Acknowledgement Letter
No. AHU-AH.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, Bali dan
Yogyakarta.
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, Bali and Yogyakarta.
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)
Tanggal 31 Desember 2013
Dan Tahun Yang Berakhir Pada Tanggal Tersebut
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (continued)
As of December 31, 2013
And The Year Then Ended
(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
lembar saham dengan nilai nominal Rp 500 per
saham melalui Bursa Efek Jakarta dengan harga
penawaran Rp 625 per lembar 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 lembar saham dengan nilai nominal dan
harga penawaran Rp 500 per lembar 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 lembar saham biasa seri B
dengan nilai nominal Rp 100 per lembar saham dan
harga penawaran Rp 150 per lembar 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 lembar
saham dan harga penawaran Rp 200 per lembar
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 lembar 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)
Tanggal 31 Desember 2013
Dan Tahun Yang Berakhir Pada Tanggal Tersebut
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (continued)
As of December 31, 2013
And The Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
b. Penawaran Umum Efek dan Obligasi Entitas
Induk (lanjutan)
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).
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 Note 29 point b).
Pada tanggal 25 Juni 2010 Entitas Induk
memperoleh Surat Pemberitahuan Efektif atas
Pernyataan Pendaftaran Emisi Saham dari ketua
Bapepam-LK untuk melakukan Penawaran Umum
Terbatas IV dengan HMETD atas 19,96 miliar
lembar saham biasa seri B dengan nominal
Rp 100 per saham dan harga penawaran Rp 160 per
lembar saham. Dengan diterbitkannya saham
tersebut, maka jumlah saham Entitas Induk yang
telah dicatatkan di bursa menjadi sebanyak 43,52
miliar lembar saham.
On June 25, 2010, the Company received Effective
Letter for share issuance from Bapepam-LK to
conduct a Limited Public Offering IV through
pre-emptive rights to issue B series of 19.96 billion
shares with par value of Rp 100 per share and
offering price of Rp 160 per share. Therefore the
total of shares listed on Stock Exchange is 43.52
billion shares.
Berkenaan dengan Penawaran Umum Terbatas IV
tersebut, Entitas Induk juga menerbitkan waran,
dimana untuk setiap 20 saham baru hasil
pelaksanaan HMETD tersebut melekat 7 Waran Seri
II yang diberikan cuma-cuma sebagai insentif bagi
pemegang saham Entitas Induk dan/atau pemegang
HMETD yang melaksanakan haknya (lihat
Catatan 32).
In regards to the Limited Public Offering IV, the
Company also issued Warrant Series II in which for
each 20 new shares from pre-emptive rights
includes 7 warrants series II issued as incentive for
the Company shareholders and/or pre-emptive
rights holders that exercise their right (see
Note 32).
c. Struktur Entitas Anak
c. The Structure of Subsidiaries
Pada tanggal 31 Desember 2013 dan 2012, Entitas
Induk memiliki Entitas Anak sebagai berikut:
As of December 31, 2013 and 2012, the Company
has Subsidiaries as follows:
2013
Entitas Anak /
Subsidiaries
Kepemilikan saham secara
Langsung / Direct Ownership:
PT Citrasaudara Abadi (“CSA”)
PT Villa Del Sol (“VDS”) b)
PT Krakatau Lampung Tourism
Development (“KLTD”)
PT Graha Andrasentra
Propertindo (“GAP”)
PT Bakrie Swasakti Utama (“BSU”)
PT Superwish Perkasa (“SP”)
PT Bakrie Nirwana Semesta (“BNS”)
PT Bumi Daya Makmur (“BDM”)
PT Bakrie Infrastructure (“BI”)
PT Bakrie Graha Investama (“BGI”)
Lokasi Proyek /
Domicile
Tangerang,
Banten
Cipanas,
Jawa Barat
Lampung
Bogor,
Jawa Barat
Jakarta dan
Yogyakarta
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
12
Persentase
Kepemilikan /
Percentage of
Ownership
Jumlah Aset
(sebelum eliminasi) /
Total Assets
(before elimination)
Tahun Pendirian /
Establishment
99,99
1988
Rp
9.743.154.701
99,99
1990
Rp
251.830.026.962
90,00
1994
Rp
199.622.715.460
99,97
1988
Rp
2.354.110.907.730
69,63
69,99
99,99
69,99
69,99
99,98
1982
2006
2007
2006
2007
2009
Rp
Rp
Rp
Rp
Rp
Rp
5.901.228.903.528
1.523.492.788.248
1.787.832.584.331
930.959.376.949
70.447.083.758
16.925.971.731
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)
Tanggal 31 Desember 2013
Dan Tahun Yang Berakhir Pada Tanggal Tersebut
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (continued)
As of December 31, 2013
And The Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
c. Struktur Entitas Anak (lanjutan)
c. The Structure of Subsidiaries (continued)
2013
Entitas Anak /
Subsidiaries
Lokasi Proyek /
Domicile
PT Bakrie Sentra Investama (“BSI”)
BLD Investment Pte. Ltd. (”BLDI”)
Limitless World International
Services-6 Ltd. (“LW-6”)
PT Bahana Sukmasejahtera
a)
(“BSS”)
Persentase
Kepemilikan /
Percentage of
Ownership
Tahun Pendirian /
Establishment
Jumlah Aset
(sebelum eliminasi) /
Total Assets
(before elimination)
Jakarta
Singapura
Dubai,
United Arab Emirates
99,96
100,00
2009
2010
Rp
Rp
9.712.449.889
1.334.723.315.298
100,00
2008
Rp
731.318.358.291
Bogor, Jawa Barat
99,96
1996
Rp
953.963.277.004
Jakarta
98,80
1996
Rp
19.118.337.786
Jakarta
Jakarta
Yogyakarta
Jakarta
98,80
99,93
98,90
75,17
2004
2008
2011
2008
Rp
Rp
Rp
Rp
34.782.852.334
24.512.084.668
160.590.666.235
159.614.592.588
Balikpapan,
Kalimantan Timur
Jakarta
Kuta, Bali
Jakarta
Jakarta
Jakarta
Jakarta
Jakarta
99,99
99,99
99,92
99,99
80,00
99,99
99,99
99,99
2006
2008
2008
2008
2012
2012
2012
2012
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
26.726.617.953
12.519.608.096
96.266.975.267
96.862.069.197
105.854.407
50.000.000.000
50.000.000.000
50.000.000.000
Melalui BI / Through BI:
PT Alberta Utilities (“AU”) b)
Jakarta
75,04
2006
Rp
3.899.093.246
Melalui LW-6 / Through LW-6:
PT Bakrie Swasakti Utama (“BSU”)
PT Bumi Daya Makmur (“BDM”)
PT Superwish Perkasa (“SP”)
Jakarta
Jakarta
Jakarta
30,00
30,00
30,00
1982
2006
2006
Rp
Rp
Rp
5.901.228.903.528
930.959.376.949
1.523.492.788.248
Singapura
100,00
2010
Rp
1.250.203.229.106
Balikpapan,
Kalimantan Timur
99,00
2008
Rp
11.577.298.410
Bekasi,
Sukabumi,
Jawa Barat
Bali
99,52
99,00
1995
1997
Rp
Rp
14.126.307.250
16.166.399.921
Melalui BSU / Through BSU:
PT Bakrie Pesona Rasuna (“BPR”)
PT Rasuna Residence Development
(“RRD”)
PT Provices Indonesia (“PVI”)
PT Graha Multi Insani (“GMI”)
PT Bakrie Pangripta Loka (“BPLK”)
Melalui BNS / Through BNS:
PT Libratindo Gemilang (“LG”)
a)
PT Bakrie Graha Nirwana (“BGN”)
PT Nirwana Legian Hotel (“NLH”)
PT Bakrie Bangun Persada (“B2P”)
PT Bakrie Batavia Krisna (“B2K”) b)
PT Bali Nirwana Dwitama (“BND”) b)
b)
PT Bali Nirwana Tritama (“BNT”)
b)
PT Bali Nirwana Caturtama (“BNC”)
Melalui BLDI / Through BLDI:
BLD Asia Pte. Ltd. (“BLDA”)
Melalui BGI / Through BGI:
PT Hotel Elty Tenggarong
(dahulu / formerly PT Bakrie Armo
Nirwana) (“BAN”)
Melalui BSS / Through BSS:
PT Sanggraha Pelita Sentosa
(“SPS”)
PT Graha Intan Bali (“GIB”) b)
2012
Entitas Anak /
Subsidiaries
Kepemilikan saham secara
Langsung / Direct Ownership:
PT Citrasaudara Abadi (“CSA”)
PT Villa Del Sol (“VDS”)
a)
PT Krakatau Lampung Tourism
Development (“KLTD”)
PT Graha Andrasentra
Propertindo (“GAP”)
PT Bakrie Swasakti Utama (“BSU”)
PT Superwish Perkasa (“SP”)
Lokasi Proyek /
Domicile
Tangerang,
Banten
Cipanas,
Jawa Barat
Lampung
Bogor,
Jawa Barat
Jakarta
Jakarta
13
Persentase
Kepemilikan /
Percentage of
Ownership
Jumlah Aset
(sebelum eliminasi) /
Total Assets
(before elimination)
Tahun Pendirian /
Establishment
99,99
1988
Rp
10.302.865.902
99,99
1990
Rp
253.017.930.347
90,00
1994
Rp
170.122.662.684
99,97
69,63
69,99
1988
1982
2006
Rp
Rp
Rp
8.641.475.072.628
4.208.996.303.602
709.100.667.389
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)
Tanggal 31 Desember 2013
Dan Tahun Yang Berakhir Pada Tanggal Tersebut
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
1.
PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (continued)
As of December 31, 2013
And The Year Then Ended
(Expressed in Rupiah, unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
c. Struktur Entitas Anak (lanjutan)
c. The St