Berelasi 2. t. Transaction and Balances with Related Parties Entitas yang berelasi dengan pemerintah
13. ASET HAK GUNA DAN LIABILITAS SEWA RIGHT OF USE ASSETS AND LEASE LIABILITIES
Saldo Awal / Penambahan / Pengurangan / Saldo Akhir /
Beginning Additional Disposal Ending Balance
Nilai Tercatat Carrying Values
Bangunan dan Prasarana -- 477.117.914 -- 477.117.914 Building
Jumlah -- 477.117.914 -- 477.117.914 Total
Akumulasi Penyusutan Accumulated Depreciation
Bangunan dan Prasarana -- (78.917.332) (78.917.332) Building
Jumlah -- (78.917.332) -- (78.917.332) Total
-- 398.200.582
31 Desember 2020/December 31 ,2020
Liabilitas sewa terdiri dari: Lease Liabilities consist of:
2020 2019
Liabilitas Sewa 23.157.304 -- Lease Liability
Dikurangi: Bagian Jangka Pendek (742.428) -- Less: Current Portion
Jumlah 22.414.876 -- Total
Biaya penyusutan dari aset hak guna adalah
sebagai berikut: The Depreciation of Right of use assets are :
2020 2019
Biaya Umum dan Administrasi 78.917.332 - General Administrative Expense
Jumlah 78.917.332 - Total
Beban sewa yang tidak termasuk dalam
cakupan PSAK 73 adalah sebagai berikut: Rent expenses are not included in SFAS 73 are :
2020 2019
Beban Sewa Jangka Pendek Expense relating to low value assets
Harga Pokok Penjualan - - Cost of Goods Sold
Administrasi & Umum 33.505.810 45.190.103 General & Administration
Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/
2019 Additions Deduction Reclassifications Revaluation 2020
Biaya Perolehan Acquisition Cost
Tanah 943.035.467 -- -- (12.090.800) 25.909.332 956.853.999 Land
Bangunan 68.533.917 -- -- (1.596.436) (10.155.480) 56.782.001 Buildings
Total 1.011.569.384 -- -- (13.687.236) 15.753.852 1.013.636.000 Total
Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/
2018 Additions Deduction Reclassifications Revaluation 2019
Biaya Perolehan Acquisition Cost
Tanah 922.145.871 -- -- (61.508.172) 82.397.768 943.035.467 Land
Bangunan -- -- -- 68.533.917 -- 68.533.917 Buildings
Total 922.145.871 -- -- 7.025.745 82.397.768 1.011.569.384 Total
Akun ini merupakan tanah dan bangunan properti investasi di 58 titik lokasi dengan nilai wajar per 31 Desember 2020 sebesar Rp1.013.636.000.
This account is investment property of land and buildings at 58 locations with fair value as of December 31, 2020 amounting to Rp1,013,636,000.
Perusahaan menggunakan model nilai wajar
dalam mencatat nilai properti investasi. The Company is using fair value model in recording the value of investment property.
Berdasarkan laporan penilai KJPP Febriman Siregar dan Rekan dalam laporan No. 00017/2.0109.00/PI/10/0487/1/I/2021 tanggal 28 Januari 2021 bagian nilai dari properti investasi pada 31 Desember 2020 sebesar Rp935.921.000 dan KJPP Mutaqqin Bambang Purwanto Rozak Uswatun & Rekan dalam laporan No. 0059/2.0027-00/PI/10/196/10/0196/1/II/2021 tanggal 18 Februari 2021 nilai properti investasi PEHA pada tanggal 31 Desember 2020 sebesar Rp77.715.000.
Based on appraisal report of KJPP Febriman Siregar and Partners in report No. 00017/2.0109.00/PI/10/0487/1/I/2021 tanggal January 28, 2021amounted to Rp935,921,000 and KJPP Muttaqin Bambang Purwanto Rozak Uswatun & Partners in report No. 00103/2.0027-00/PI/10/196/1/II/2020 dated February 18, 2021, the value of investment property of PEHA as of December 31, 2020 amounted to Rp77,715,000.
Metodologi penilaian yang digunakan adalah Pendekatan Perbandingan Data Pasar. Konsep dasar dari metode penilaian ini adalah pada prinsip penawaran dan permintaan, yaitu keseimbangan antara penawaran dan permintaan serta prinsip substitusi, yaitu adanya kecenderungan minat yang tinggi pada properti yang ditawarkan lebih murah dibandingkan properti sejenis yang lebih mahal. Dengan metode ini, penilaian atas suatu properti dilakukan dengan dengan membandingkan secara langsung dengan properti lain yang sejenis yang terdapat di pasar.
Valuation method used is Market Data Comparison Approach. The basic concept of this assessment method is the principle of supply and demand, that is equalibirium of supply and demand as well as the substitution principle, the tendency of interest for cheaper property is higher than similar property quoted with more expensive price. Under this method, the assessment of a property is conducted by comparing directly with other similar properties at the market.
Saldo Awal / Penambahan / Pengurangan / Reklasifikasi / Saldo Akhir /
Beginning Additional Disposal Reclasification Ending Balance
Biaya Perolehan Acquisition Cost
Pengembangan Produk 5.989.649 -- -- 1.423.000 7.412.649 Product Development
Software Komputer Computer Software
dan Lisensi 63.946.275 2.899.839 -- 517.231 67.363.345 and License
Hak atas tanah 5.401.906 -- -- -- 5.401.906 Land Rights
Goodwill 134.443.900 -- -- -- 134.443.900 Goodwill
Aset dalam Penyelesaian -- 1.188.195 -- (1.840.231) (652.036) Construction in Progress
Jumlah 209.781.730 4.088.034 -- 100.000 213.969.764 Total
Akumulasi Amortisasi Accumulated Amortization
Pengembangan Produk 5.456.446 737.787 -- -- 6.194.233 Product Development
Software Komputer 13.536.309 1.357.300 -- -- 14.893.609 Computer Software
Hak atas Tanah 3.472.267 317.178 -- -- 3.789.445 Land Rights
Jumlah 22.465.022 2.412.265 -- -- 24.877.287 Total
187.316.708 189.092.477
31 Desember 2020/December 31 ,2020
Saldo Awal / Penambahan / Pengurangan / Saldo Akhir /
Beginning Additional Disposal Ending Balance
Biaya Perolehan Acquisition Cost
Pengembangan Produk 5.989.649 - 5.989.649 Product Development
Software Komputer Computer Software
dan Lisensi 59.487.571 4.458.704 -- 63.946.275 and License
Hak atas tanah 5.401.906 -- -- 5.401.906 Land Rights
Goodwill 134.443.900 -- -- 134.443.900 Goodwill
Jumlah 205.323.026 4.458.704 -- 209.781.730 Total
Akumulasi Amortisasi Accumulated Amortization
Pengembangan Produk 4.874.731 581.715 -- 5.456.446 Product Development
Software Komputer 11.978.668 1.557.641 -- 13.536.309 Computer Software
Hak atas Tanah 3.229.968 242.299 -- 3.472.267 Land Rights
Jumlah 20.083.367 2.381.655 -- 22.465.022 Total
185.239.659 187.316.708
31 Desember 2019/December 31, 2019
Aset takberwujud berupa pembayaran lisensi untuk membuat, memakai dan menjual produk di Indonesia dan biaya pengembangan.
Intangible assets, consisting of license payment for producing, using and selling products in Indonesia and development costs.
Biaya pengembangan produk merupakan biaya uji klinis untuk produk Pioglitazone, Clopidogrel, Rifampicin, dan Captopril
diamortisasi selama 3 (tiga) tahun.
Product development costs comprise of clinical test of Pioglitazone, Clopidogrel, Rifampicin, and Captopril products. They are amortized for 3 (three) years.
Goodwill Goodwill
Goodwill sebesar Rp134.443.900 berasal dari
selisih antara harga beli PT Lucas Djaja dan entitas anak oleh PT Phapros Tbk sebesar Rp315.754.548 dengan nilai wajar aset bersih yang diakuisisi sebesar Rp200.965.028.
The goodwill amounting to Rp134,443,900 arise from the difference between the acquisition cost of Rp315,754,548 of PT Lucas Djaja and subsidiary by PT Phapros Tbk and fair value of net assets acquired of Rp200,965,028.
Nilai wajar aset bersih PT Lucas Djaja dan entitas anak dan goodwill atas akuisisi di atas adalah sebagai berikut:
Fair value of net assets PT Lucas Djaja and subsidiary and goodwill resulted from the acquisition, are as follow:
Nilai Wajar/ Fair Value
Modal Saham - Nilai Nominal 28.500.000 Share Capital
Tambahan Modal Disetor 118.596.177 Additional paid in Capital
Revaluasi Aset Tetap 12.430.480 Asset Revaluation
Komponen Ekuitas Lain (239.695) Other Components of Equity
Saldo Laba 41.639.454 Retained Earning
Kepentingan Non Pengendali 38.612 Non Controlling Interest
Total Nilai Wajar Aset Bersih 200.965.028 Total Fair Value of Net Assets
Porsi Kepemilikan Nilai Wajar Ownership Portion of Fair Value
Aset Bersih (90,22%) (181.310.648) of Net Assets (90,22%)
Harga Pembelian 315.754.548 Purchase Price
Goodwill 134.443.900 Goodwill
Berdasarkan pengujian penurunan nilai yang telah dilakukan, manajemen berpendapat bahwa tidak terdapat penurunan nilai goodwill pada tanggal 31 Desember 2020 dan 2019.
Based on the impairment tests which have been done, the management believes that there is no impairment on goodwill as of December 31, 2020 and 2019.