DIVESTMENT OF SUBSIDIARIES AND BUSINESS UNIT (continued)
15. ASET TETAP (lanjutan) FIXED ASSETS (continued)
31 Desember 2016 / December 31, 2016
Akuisisi/
(Dekonsolidasi)/
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Acquisition/ Saldo akhir/
Beginning balance Additions Deductions Reclassifications (Deconsolidation) Ending balance
Assets under
Aset bangun serah build and transfer
Bangunan 230.727.021.070 - - - - 230.727.021.070 Buildings
Proyek properti dalam Property project
penyelesaian in-progress
Bangunan 313.649.117.023 827.523.536 6.617.537.983 (72.631.004.812 ) - 235.228.097.764 Buildings
Jumlah biaya
perolehan 3.657.287.553.977 31.820.792.964 14.602.943.567 5.749.496.153 - 3.680.254.899.527 Total cost
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung Direct ownership
Bangunan dan Buildings and
prasarana 209.512.496.741 61.715.687.535 1.473.145.495 - - 269.755.038.781 improvements
Kendaraan bermotor 20.526.432.686 4.121.301.080 72.255.682 (274.368.860 ) - 24.301.109.224 Motor vehicles
Mesin dan peralatan 60.794.852.898 25.738.972.393 1.301.287.818 (251.232.724 ) - 84.981.304.749 Machine and equipments
Perabotan dan Furniture, fixtures
perlengkapan and office
kantor 155.571.654.817 15.615.740.765 965.463.462 (2.903.640.228 ) - 167.318.291.892 equipment
Jumlah pemilikan Total direct
langsung 446.405.437.142 107.191.701.773 3.812.152.457 (3.429.241.812 ) - 546.355.744.646 ownership
Assets under
Aset bangun serah build and transfer
Bangunan 96.783.238.160 7.729.925.307 - - - 104.513.163.467 Buildings
Jumlah 543.188.675.302 114.921.627.080 3.812.152.457 (3.429.241.812 ) - 650.868.908.113 Total
Penurunan nilai - 2.762.430.558 - - - 2.762.430.558 Impairment losses
Jumlah akumulasi Total accumulated
penyusutan dan depreciation and
penurunan nilai 543.188.675.302 117.684.057.038 3.812.152.457 (3.429.241.812) - 653.631.338.671 impairment
Nilai buku bersih 3.114.098.878.675 3.026.623.560.856 Net book value
Alokasi beban penyusutan selama adalah sebagai berikut:
Allocation of depreciation expenses during are as follows:
30 September 2017 / 30 September 2016 /
September 30, 2017 September 30, 2016
Beban pokok penghasilan 32.990.374.878 39.963.095.475 Cost of revenue
Beban umum dan administrasi General andadministrative expenses
(lihat Catatan 35 butir b) 47.418.426.608 42.649.609.016 (see Note 35 point b)
Jumlah 80.408.801.486 82.612.704.491 Total
Pada tanggal 31 Desember 2016, reklasifikasi aset tetap termasuk di dalamnya reklasifikasi harga perolehan aset dalam penyelesaian ke persediaan PT Bakrie Swasakti Utama, Entitas Anak, dan reklasifikasi dari uang muka proyek ke bangunan PT Graha Multi Insani, Entitas Anak, masing-masing sebesar Rp 1,77 miliar dan Rp 10,95 miliar.
As of December 31, 2016, the reclassification of fixed assets including reclassification of cost of construction in-progrees to inventory PT Bakrie Swasakti Utama, a Subsidiary, and reclassification from project advances to building PT Graha Multi Insani, a Subsidiary amounted to Rp 1.77 billion and Rp 10.95 billion, respectively.
Pada tanggal 31 Desember 2016, reklasifikasi aset tetap PT Bakrie Nirwana Semesta (BNS), Entitas Anak, yang
disajikan ke akun “Aset Yang Diklasifikasikan sebagai
Dimiliki untuk Dijual” dengan harga perolehan dan
akumulasi penyusutan masing-masing sebesar Rp 3,43 miliar atau nilai tercatat sebesar Rp nihil karena manajemen Entitas Induk berniat menjual kepemilikan sahamnya di BNS (lihat Catatan 4 butir f dan 17).
As of December 31, 2016, the reclassification of fixed assets PT Bakrie Nirwana Semesta (BNS), a
Subsidiary, to “Assets Classified as Held-for-Sale” account at cost and accumulated depreciation value amounted to Rp 3.43 billion or net book value amounted Rp nil since the management of the Company intended to sell the ownership (see Note 4 point f and 17).
Pada tanggal 30 September 2017 dan
31 Desember 2016, aset dalam penyelesaian terutama merupakan proyek pembangunan taman bermain Jungleland, Entitas Anak.
As of September 30, 2017 and December 31, 2016, construction in-progress mainly represents for the project of Jungleland, a Subsidiary.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. ASET TETAP (lanjutan) 15. FIXED ASSETS (continued)
Aset tetap dan properti investasi, kecuali tanah, diasuransikan terhadap risiko bencana alam, risiko kebakaran dan risiko lainnya, dengan jumlah nilai pertanggungan masing-masing sebesar Rp 3,16 triliun
pada tanggal 30 September 2017 dan
31 Desember 2016. Manajemen Grup berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang dipertanggungkan.
Fixed assets and investment properties, except for land, are insured against the risks of natural disaster, fire and others, with the sum insured amounted to Rp 3.16 trillion as of September 30, 2017 and December 31, 2016, respectively. The Group’s management believes that the sum insured is sufficient to cover the possible losses on the insured assets.
Pada tahun 2017 dan 2016, kapitalisasi beban pinjaman di PT Rasuna Residence Development (RRD), Entitas Anak, masing-masing sebesar Rp nihil dan Rp 4,71 miliar.
In 2017 and 2016, PT Rasuna Residence Development (RRD), a Subsidiary, capitalized borrowing costs amounted to Rp nil and Rp 4.71 billion, respectively.
Tanah dan bangunan milik PT Graha Andrasentra Propertindo Tbk., PT Jungleland Asia dan PT Jasa Boga Raya terletak di Bogor dan PT Bakrie Swasakti Utama terletak di Jakarta dijadikan jaminan atas pinjaman kepada PT Bank Rakyat Indonesia (Persero) Tbk., PT Bank Panin Tbk., dan PT Bank Bukopin Tbk. (lihat Catatan 19 butir c dan 26 butir a, e dan g).
Land and building owned by PT Graha Andrasentra Propertindo Tbk., PT Jungleland Asia and PT Jasa Boga Raya located in Bogor and PT Bakrie Swasakti Utama located in Jakarta are pledged as collateral for loan obtained from PT Bank Rakyat Indonesia (Persero) Tbk., PT Bank Panin Tbk., and PT Bank Bukopin Tbk. (see Notes 19 point c and 26 points a, e and g).
Pada tanggal 31 Desember 2016, GAP, Entitas Anak, mencatat penurunan nilai mesin dan peralatan atas Wahana Junglefest sebesar Rp 2,76 miliar. Penurunan nilai tersebut disajikan sebagai bagian dari akun “Beban Lain-lain” pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
As of December 31, 2016, GAP, a Subsidiary, recorded impairment of machinery and equipment for Wahana Junglefest amounted to Rp 2.76 billion. The impairment
loss is presented as part of “Other expense” accounts
in the consolidated statement of profit or loss and other comprehensive income.
16. GOODWILL 16. GOODWILL
Manajemen berkeyakinan bahwa tidak terdapat penurunan nilai aset tetap lainnya pada tanggal 30 September 2017 dan 31 Desember 2016, kecuali yang disebutkan di atas.
Management believes that there was no impairment in the value of other fixed assets as of September 30, 2017 and December 31, 2016, except as disclosed above.
Akun ini merupakan selisih lebih antara biaya perolehan terhadap nilai wajar Entitas Anak. Saldo selisih lebih antara biaya perolehan dengan nilai wajar Entitas Anak
pada tanggal 30 September 2017 dan
31 Desember 2016 masing-masing sebesar
Rp 1,72 triliun dan Rp 1,72 triliun.
This account represents the excess of acquisition cost over the fair value of its Subsidiaries. Balance of the excess of acquisition cost over the fair value of subsidiaries as of September 30, 2017 and December 31, 2016 amounted to Rp 1.72 trillion and Rp 1.72 trillion, respectively.
Pada tanggal 31 Desember 2016, penurunan nilai goodwill berasal dari penurunan nilai goodwill kepemilikan saham Entitas Induk dalam PT Jasa Boga Raya, Entitas Anak sebesar Rp 4,59 miliar yang
disajikan sebagai bagian dari akun “Penghasilan
(Beban) Lain-lain” pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
As of December 31, 2016, an impairment of goodwill represents impairment of goodwill from the Company ownership in PT Jasa Boga Raya, a Subsidiary, amounted to Rp 4.59 billion is presented as part of
“Other Income (Expenses)” accounts in the
consolidated statement of profit or loss and other comprehensive income.
Berdasarkan penilaian kembali yang dilakukan oleh KJPP Desmar dan Rekan, pihak ketiga, dalam laporannya No. DNR_0001/RPT-B/II/2017/JBR tertanggal 22 Maret 2017, dinyatakan bahwa terdapat penurunan nilai goodwill pada tanggal 31 Desember 2016.
Based on the reassessment conducted by KJPP Desmar dan Rekan, a third party, in its report No. DNR_0001/RPT-B/II/2017/JBR dated March 22, 2017, stated that there is an impairment of goodwill as of December 31, 2016.
Berdasarkan hasil penelaahan terhadap nilai yang dapat diperoleh kembali dari goodwill, manajemen Grup berkeyakinan bahwa tidak terdapat kejadian-kejadian atau perubahan-perubahan yang mengindikasikan adanya penurunan nilai goodwill pada tanggal 30 September 2017 dan 31 Desember 2016, kecuali yang disebutkan diatas.
Based on the review on the recoverable value of goodwill, the Group’s management believes that there is no events or changes indicating goodwill impairment as of September 30, 2017 and December 31, 2016, except as disclosed above.
17. ASET YANG DIKLASIFIKASIKAN SEBAGAI DIMILIKI