Investment properties represent land and buildings to gain benefits from increases in value.
The measurement after initial recognition uses the Cost method.
Rincian per 31 Desember sebagai berikut: The details as of December 31, are as follows:
Saldo Awal/ Penambahan/ Pengurangan/ Saldo Akhir/
Beginning Balance Additions Deductions Ending Balance
Biaya Perolehan At Cost
Pemilikan Langsung Direct Acquisitions
Tanah 1.139.671.202.686 8.277.600 - 1.139.679.480.286 Land Bangunan 469.443.956.023 - - 469.443.956.023 Buildings Instalasi 167.310.255.328 250.000.000 - 167.560.255.328 Installations
Total Pemilikan
Langsung 1.776.425.414.037 258.277.600 - 1.776.683.691.637 Total Direct Acquisitions
Proyek dalam Project under
Penyelesaian 382.344.479.016 415.568.068.913 - 797.912.547.929 Construction Total 2.158.769.893.053 415.826.346.513 - 2.574.596.239.566 Total
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Acquisitions
Bangunan 238.355.222.840 23.133.936.717 - 261.489.159.557 Buildings Instalasi 149.954.462.706 2.502.666.573 - 152.457.129.279 Installations
Total 388.309.685.546 25.636.603.290 - 413.946.288.836 Total
Jumlah Tercatat 1.770.460.207.507 2.160.649.950.730 Carrying Value
2 0 1 9
Saldo Awal/ Penambahan/ Pengurangan/ Saldo Akhir/
Beginning Balance Additions Deductions Ending Balance
Biaya Perolehan At Cost
Pemilikan Langsung Direct Acquisitions
Tanah 1.135.319.131.087 4.352.071.599 - 1.139.671.202.686 Land Bangunan 472.353.292.412 - 2.909.336.389 469.443.956.023 Buildings Instalasi 167.071.735.578 238.519.750 - 167.310.255.328 Installations
Total Pemilikan
Langsung 1.774.744.159.077 4.590.591.349 2.909.336.389 1.776.425.414.037 Total Direct Acquisitions
Proyek dalam Project under
Penyelesaian 225.333.164.661 157.011.314.355 - 382.344.479.016 Construction Total 2.000.077.323.738 161.601.905.704 2.909.336.389 2.158.769.893.053 Total
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Acquisitions
Bangunan 217.875.885.271 23.243.036.838 2.763.699.269 238.355.222.840 Buildings Instalasi 147.189.367.207 2.765.095.499 - 149.954.462.706 Installations
Total 365.065.252.478 26.008.132.337 2.763.699.269 388.309.685.546 Total
Jumlah Tercatat 1.635.012.071.260 1.770.460.207.507 Carrying Value
2 0 1 8
Beban penyusutan dialokasikan sebagai berikut: Depreciation expenses are located as follows:
2 0 1 9 2 0 1 8
Beban Operasional Gedung 25.562.553.178 25.824.982.112 Building Operational Costs
Beban Lain-lain 74.050.112 183.150.225 Other Expenses
Total 25.636.603.290 26.008.132.337 Total
Pengurangan properti investasi merupakan penjualan
tahun 2018 dengan rincian sebagai berikut: Deduction of investment properties represent the sales in 2018 with details as follows:
Harga Jual 3.500.000.000 Selling Price
Jumlah Tercatat (145.637.120) Carrying Value
Laba Penjualan Properti Investasi 3.354.362.880 Gain on Sale of Investment Properties
Penambahan biaya perolehan tanah tahun 2019 merupakan biaya pendaftaran pemecahan sertifikat, pengukuran dan pemetaan bidang tanah.
Additional land acquisition costs in 2019 represent the cost for registration fees for splitting the certificate, measuring and mapping the plot of land.
Penambahan biaya perolehan tanah tahun 2018 merupakan biaya pembebasan lahan warga sekitar.
Additional land acquisition costs in 2018 represent the cost to release the local residents’
land.
Jenis properti investasi utama Perseroan dan Entitas Anak sebagai berikut:
The Company and Subsidiaries’ main investment properties are as follows:
2 0 1 9 2 0 1 8 2 0 1 9 2 0 1 8
(m2) (m2)
Tanah Land
Desa Benoa, Bali 72.720 72.720 158.012.174.896 158.012.174.896 Benoa Village, Bali Pabrik Citeureup 124.344 124.344 1.244.588.450 1.244.588.450 Citereup Factory
Desa Anggadita, Jawa Barat 30.000 30.000 650.000.000 650.000.000 Anggadita Village, West Java Menteng Dalam Tebet 14.431 14.431 390.197.218.732 390.188.941.132 Menteng Dalam Tebet Menara RDTX, Mega Kuningan 5.723 5.723 27.900.452.550 27.900.452.550 RDTX Tower, Mega Kuningan
Menara Standard Chartered, Standard Chartered Tower,
Karet Semanggi 9.291 9.291 95.368.186.629 95.368.186.629 Karet Semanggi Menara PHE 6.981 6.981 46.879.656.586 46.879.656.586 PHE Tower Karet Kuningan 9.337 9.337 419.427.202.443 419.427.202.443 Karet Kuningan
Bangunan Buildings
Bangunan Pabrik Citeureup 48.458 48.458 13.030.778.742 13.030.778.742 Citereup Factory Building Apartemen Sahid 172 172 967.270.070 967.270.070 Sahid Apartment Lain-lain - - 1.195.322.267 1.195.322.267 Others
Menara Standard Chartered, Standard Chartered Tower,
Karet Semanggi 9.291 9.291 222.913.548.320 222.913.548.320 Karet Semanggi
Menara RDTX, Mega Kuningan 5.723 5.723 59.080.221.475 59.080.221.475 RDTX Tower, Mega Kuningan Menara PHE 6.981 6.981 173.443.298.212 173.443.298.212 PHE Tower
Instalasi - - 165.296.302.218 165.046.302.218 Installation Jenis dan Lokasi
Luas/Area Biaya Perolehan/At Cost Classification and Location
2 0 1 9 2 0 1 8 2 0 1 9 2 0 1 8 (m2) (m2)
Tanah dan Bangunan Land and Buildings
Villa Coolibah, Cimacan Cipanas 2.300 2.300 524.853.475 524.853.475 Coolibah Villa, Cimacan Cipanas Ruko di Jalan Kaji 912 912 552.616.572 552.616.572 Commercial Building on Jl. Kaji
Proyek dalam Penyelesaian Project under Construction
Karet Kuningan 9.337 9.337 797.912.547.929 382.344.479.016 Karet Kuningan
Total 2.574.596.239.566 2.158.769.893.053 Total
Luas/Area Biaya Perolehan/At Cost Classification and Location
Jenis dan Lokasi
Tanah Perseroan yang berlokasi di Desa Benoa, Kecamatan Kuta Selatan, Kabupaten Badung,
Propinsi Bali dengan luas keseluruhan seluas 72.720 m2 telah memperoleh Sertifikat Hak Guna
Bangunan yang akan berakhir antara tanggal 26 Agustus 2040 sampai dengan tanggal 19 Juli
2047.
The Company’s 72,720 m2 land located in Benoa Village, South Kuta Subdistrict, Badung District, Bali Province obtained Building Use Right Certificates to expire between August 26, 2040 and July 19, 2047.
Berdasarkan Laporan Penilai Independen KJPP
Wahyu, Yasir, Purnamasari & Rekan No. 00065/2.0098.00/PI/10/0128/1/II/2019 tanggal
19 Februari 2019 nilai pasar tanah yang berlokasi di
Desa Benoa Bali per 30 Januari 2019 sebesar Rp 290.367.000.000. Pendekatan penilaian
menggunakan pendekatan Pasar dan pendekatan Pendapatan.
Based on Independent Appraisal Report from
KJPP Wahyu, Yasir, Purnamasari & Rekan No. 00065/2.0098.00/PI/10/0128/1/II/2019 dated
February 19, 2019, the market value of land in Benoa Village, Bali as of January 30, 2019 amounted to Rp 290,367,000,000. The valuation approach used was the Market approach and Income approach.
Tanah yang berlokasi di Kelurahan Menteng Dalam, Kecamatan Tebet, Jakarta Selatan dimiliki oleh DGM dengan luas keseluruhan sebesar 14.431 m2, tanah seluas 12.683 m2 telah memperoleh Sertifikat Hak Guna Bangunan (HGB) yang akan berakhir pada tanggal 8 April 2026, sedangkan sisanya seluas 1.748 m2 berupa Sertifikat Hak Pakai (HP) yang akan berakhir pada 28 Oktober 2023 sampai dengan tanggal 30 Oktober 2027.
The 14,431 m2 land located in Menteng Dalam Village, Tebet Subdistrict, South Jakarta is owned by DGM. The 12,683 m2 land has been equipped with a Building Use Right (HGB) Certificate valid until April 8, 2026, while the 1,748 m2 land with a Use Right Certificate (HP) valid on October 28, 2023 until October 30, 2027.
Sertifikat Hak Pakai disiapkan untuk memenuhi kewajiban berupa penyerahan tanah prasarana jalan dan tanah pemakaman ke Pemerintah Provinsi DKI Jakarta.
Certificate of Use Rights is prepared to fulfill the obligation to hand over the land for road infrastructure and cemetary to the Provincial Government of DKI Jakarta.
Sampai saat ini, DGM belum mengembangkan proyek pembangunan di atas lahan yang dimiliki.
Selama persiapan tersebut DGM menyewakan tanahnya seluas 12.683 m2 kepada pihak ketiga sampai dengan 31 Desember 2021.
Until now, DGM has not developed any project on its land. During the preparation DGM leased 12,683 m2 of the land area to a third party until December 31, 2021.
Berdasarkan Laporan Penilai Independen KJPP
Wahyu, Yasir, Purnamasari dan Rekan No. 00115/2.0098.00/PI/10/0128/1/III/2019 tanggal
15 Maret 2019, nilai pasar tanah yang berlokasi di Kelurahan Menteng Dalam, Kecamatan Tebet,
Jakarta Selatan per 12 Maret 2019 sebesar Rp 461.792.000.000 untuk seluas 14.431 m2.
Pendekatan penilaian menggunakan pendekatan Pasar.
Based on Independent Appraisal Report from
KJPP Wahyu, Yasir, Purnamasari dan Rekan No. 00115/2.0098.00/PI/10/0128/1/III/2019 dated
March 15, 2019, the market value of the 14,431 m2 land in Menteng Dalam Village, Tebet
Subdistrict, South Jakarta as of March 12, 2019 amounted to Rp 461,792,000,000. The valuation approach used was the Market approach.
Tanah yang berlokasi di Karet Kuningan dimiliki oleh CL dengan luas keseluruhan sebesar 9.337 m2 dimana telah memperoleh Sertifikat HGB yang akan berakhir antara tanggal 29 September 2030 sampai dengan tanggal 24 September 2042, setelah dikurangi tanah yang diserahkan ke Pemerintah Provinsi DKI Jakarta seluas 4.235 m2 untuk Tanah Penyempurnaan Hijau Tanam (PHT) dan Tanah Marga Jalan (MJL).
The 9,337 m2 land located in Karet Kuningan is owned by CL has been equipped with HGB Certificates to expire between September 29, 2030 and September 24, 2042 after deducting the 4,235 m2 land handed over to the Provincial Government of DKI Jakarta for Green Park Refinement (PHT) and District Road Land (MJL).
Properti investasi telah diasuransikan terhadap risiko kebakaran dan risiko lainnya dengan jumlah pertanggungan sebesar Rp 1.371.777.599.807.
Manajemen berpendapat bahwa nilai pertanggungan tersebut memadai untuk menutupi kemungkinan kerugian yang timbul atas risiko yang dipertanggungkan.
Investment properties have been insured against fire and other risks with insurance coverage of Rp 1,371,777,599,807. Management believes that the insurance coverage is adequate to cover possible losses arising from such risks.
Proyek dalam penyelesaian telah diasuransikan terhadap sewa risiko kontraktor dengan jumlah pertanggungan sebesar Rp 887.441.465.344.
Manajemen berpendapat bahwa nilai pertanggungan tersebut telah memadai untuk menutupi kemungkinan kerugian yang timbul atas risiko yang dipertanggungkan.
Project under construction was insured against
contractor all risks with insurance coverage of Rp 887,441,465,344. Management believes that
the insurance coverage is adequate to cover possible loss arising from such risks.
Persentase penyelesaian per 30 November 2019 sebesar 79,44% dari jumlah biaya yang dikeluarkan terhadap total nilai kontrak. Proyek pembangunan properti investasi diestimasikan selesai pada tahun 2020.
The percentage of completion as of November 30, 2019 was 79.44% of the total costs
incurred to the total contract value. The investment property construction project is estimated to be completed in 2020.
Berdasarkan hasil penelaahan manajemen, tidak terdapat kejadian atau perubahan keadaan yang mengindikasikan adanya penurunan nilai properti investasi pada tanggal 31 Desember 2019 dan 2018.
Based on management’s evaluation, there were no events or changes in circumstances indicating any decline in the investment property value as of December 31, 2019 and 2018.
Manajemen Perseroan dan Entitas Anak juga berpendapat, tidak terdapat perubahan estimasi masa manfaat dan perubahan yang signifikan dalam ekspektasi pola konsumsi manfaat ekonomi masa depan (metode penyusutan) terhadap properti investasi tersebut.
The Company and Subsidiaries’ management also believes that there were no changes in the estimated useful lives and significant changes in the expected pattern on the future useful life benefit consumption (depreciation method) of the investment properties.
Rincian per 31 Desember sebagai berikut: The details as of December 31, are as follows:
Saldo Awal/ Penambahan/ Pengurangan/ Saldo Akhir/
Beginning Balance Additions Deductions Ending Balance
Biaya Perolehan At Cost
Pemilikan Langsung Direct Acquisitions
Kendaraan 32.110.052.914 3.525.402.001 7.709.659.720 27.925.795.195 Vehicles
Perabotan dan Furniture and
Peralatan 10.652.982.672 694.116.036 - 11.347.098.708 Fixtures Total 42.763.035.586 4.219.518.037 7.709.659.720 39.272.893.903 Total
Accumulated
Akumulasi Penyusutan Depreciation
Pemilikan Langsung Direct Acquisitions
Kendaraan 18.648.519.376 2.811.607.332 7.342.159.720 14.117.966.988 Vehicles
Perabotan dan Furniture and
Peralatan 8.363.992.545 758.304.970 - 9.122.297.515 Fixtures Total 27.012.511.921 3.569.912.302 7.342.159.720 23.240.264.503 Total
Jumlah Tercatat 15.750.523.665 16.032.629.400 Carrying Value
2 0 1 9
Saldo Awal/ Penambahan/ Pengurangan/ Saldo Akhir/
Beginning Balance Additions Deductions Ending Balance
Biaya Perolehan At Cost
Pemilikan Langsung Direct Acquisitions
Kendaraan 32.508.808.823 3.696.325.000 4.095.080.909 32.110.052.914 Vehicles
Perabotan dan Furniture and
Peralatan 9.355.066.593 1.297.916.079 - 10.652.982.672 Fixtures Total 41.863.875.416 4.994.241.079 4.095.080.909 42.763.035.586 Total
Accumulated
Akumulasi Penyusutan Depreciation
Pemilikan Langsung Direct Acquisitions
Kendaraan 18.470.647.585 2.862.723.535 2.684.851.744 18.648.519.376 Vehicles
Perabotan dan Furniture and
Peralatan 7.650.981.268 713.011.277 - 8.363.992.545 Fixtures Total 26.121.628.853 3.575.734.812 2.684.851.744 27.012.511.921 Total
Jumlah Tercatat 15.742.246.563 15.750.523.665 Carrying Value
2 0 1 8
Beban penyusutan dialokasi sebagai berikut: Depreciation expenses are allocated as follows:
2 0 1 9 2 0 1 8
Beban Operasional Gedung 2.595.422.455 2.680.244.536 Building Operational Costs
Beban Usaha 974.489.847 895.490.276 Operating Expenses
Total 3.569.912.302 3.575.734.812 Total
Pengurangan aset tetap pemilikan langsung merupakan penjualan aset dengan rincian sebagai berikut:
Disposals of fixed assets - direct acquisitions represent the sales of assets with details as follows:
2 0 1 9 2 0 1 8
Harga Jual 1.155.200.000 1.936.750.000 Selling Price
Jumlah Tercatat (367.500.000) (1.410.229.165) Carrying Value
Laba Penjualan Aset Tetap 787.700.000 526.520.835 Gain on Sale of Fixed Assets
Jumlah tercatat bruto dari aset tetap yang telah disusutkan penuh dan masih digunakan hingga tahun
2019 sebesar Rp 12.168.342.717 (2018:
Rp 17.886.534.183).
The total gross of fixed assets which had been fully depreciated and were still being used until
2019 amounted to Rp 12,168,342,717 (2018:
Rp 17,886,534,183).
Kendaraan telah diasuransikan terhadap risiko
lainnya dengan jumlah pertanggungan sebesar Rp 19.041.000.000. Manajemen berpendapat bahwa
nilai pertanggungan tersebut memadai untuk menutupi kemungkinan kerugian yang timbul atas risiko yang dipertanggungkan.
Vehicles have been insured against other risks with insurance coverage of Rp 19,041,000,000.
Management believes that the insurance coverage is adequate to cover possible losses arising from such risks.
Berdasarkan hasil penelaahan manajemen, tidak terdapat kejadian atau perubahan keadaan yang mengindikasikan adanya penurunan nilai aset tetap pada tanggal 31 Desember 2019 dan 2018.
Based on management’s evaluation, there were no events or changes in circumstances indicating any decline in the fixed assets value as of December 31, 2019 and 2018.
Manajemen Perseroan dan Entitas Anak juga berpendapat, tidak terdapat perubahan estimasi masa manfaat dan perubahan yang signifikan dalam ekspektasi pola konsumsi manfaat ekonomi masa depan (metode penyusutan) terhadap aset tetap tersebut.
The Company and Subsidiaries’ management also believe that there were no changes in the estimated useful lives and significant changes in the expected pattern on the future useful life benefit consumption (depreciation method) of the fixed assets.
CP mengadakan perjanjian untuk perolehan aset tetap kendaraan melalui pembiayaan konsumen untuk jangka waktu 1 - 2 tahun.
CP entered into agreements to purchase vehicles through consumer financing loans for a one-two year period.
Rincian pembayaran angsuran di masa yang akan datang berdasarkan perjanjian pembiayaan konsumen per 31 Desember sebagai berikut:
The details of future installment payments based on the consumer financing loan agreements as of December 31, are as follows:
2 0 1 9 2 0 1 8
Dalam Satu Tahun 156.734.400 141.911.123 Within One Year
Antara Satu dan Dua Tahun 66.907.400 - Between One and Two Years
Total 223.641.800 141.911.123 Total
Dikurangi: Bagian Bunga (13.571.211) (4.930.482) Less: Interest
Liabilitas Pembiayaan Konsumen 210.070.589 136.980.641 Consumer Financing Loans Dikurangi: Bagian Jatuh Tempo
dalam Satu Tahun (145.163.008) (136.980.641) Less: Current Maturities Bagian Jangka Panjang 64.907.581 - Long-term Maturities
11. UANG MUKA 11. ADVANCES
Rincian per 31 Desember sebagai berikut: The details as of December 31, are as follows:
2 0 1 9 2 0 1 8
Tanah 318.524.794.715 190.181.258.184 Land
Kontraktor 1.350.381.000 22.500.000 Contractor
Total 319.875.175.715 190.203.758.184 Total
Pada tahun 2017, CP menandatangani Akta Pengikatan Jual Beli No. 30 tanggal 18 Oktober 2017 dari Notaris Angela Meilany Basiroen, S.H., dengan PT Bumi Serpong Damai Tbk untuk pembelian bidang tanah yang berlokasi di Commercial Park Barat, BSD City, Kecamatan Pagedangan dengan luas kurang lebih 27.048 m2 dengan harga pengikatan sebesar Rp 405.720.000.000 yang akan dibayarkan dari tanggal 18 Oktober 2017 sampai dengan 17 Agustus 2020.
In 2017, CP entered a Sale and Purchase Binding Deed No. 30 dated October 18, 2017 of Public Notary Angela Meilany Basiroen, S.H., with PT Bumi Serpong Damai Tbk for purchasing a plot of approximately 27,048 m2 land located in Commercial Park Barat, BSD City, Pagedangan Subdistrict with a binding price amounting to Rp 405,720,000,000 to be paid from October 18, 2017 until Agustus 17, 2020.
Pada tanggal 31 Desember 2019, CP telah
membayar sebesar Rp 318.524.794.715 (2018:
Rp 190.181.258.184).
As of December 31, 2019, CP paid
Rp 318,524,794,715 (2018:
Rp 190,181,258,184).
Uang muka kontraktor atas pembangunan RDTX Place sebesar Rp 1.350.381.000.
Advance for contractors related to the RDTX
Place construction amounted to Rp 1,350,381,000.
Uang muka investasi merupakan investasi dalam saham di Go-Rework Holdings Pte. Ltd. di Singapura dengan total keseluruhan sebesar USD 700.000.
Uang muka yang telah dibayarkan sampai dengan 31 Desember 2019 adalah sebesar USD 210.000 atau ekuivalen Rp 2.957.850.000.
Advance of investment is an investment in shares in Go-Rework Holdings Pte. Ltd. in Singapore with a total of USD 700,000. The advance
payment as of December 31, 2019 was USD 210,000 or equivalent to Rp 2,957,850,000.
13. UTANG USAHA KEPADA PIHAK KETIGA