POLICIES a. Dasar penyajian laporan keuangan
12. HAK PENGUSAHAAN JALAN TOL - NETO TOLL ROAD CONCESSION RIGHTS - NET Aset hak pengusahaan jalan tol merupakan hak
MSJ 40,00% 30,00% MSJ
SBP 49,00% 49,00% SBP
PMP 40,00% 40,00% PMP
12. HAK PENGUSAHAAN JALAN TOL - NETO 12. TOLL ROAD CONCESSION RIGHTS - NET Aset hak pengusahaan jalan tol merupakan hak
konsesi dari Pemerintah Republik Indonesia berupa pengusahaan jalan tol ruas Cawang-Jembatan Tiga, Jakarta yang diberikan kepada Perusahaan, ruas Simpang Susun Waru- Bandara Juanda, Surabaya yang diberikan kepada CMS, ruas Depok - Antasari, Jakarta yang diberikan kepada CW dan ruas Soreang - Pasir Koja Bandung yang diberikan kepada CMLJ dan CKJT dengan rincian sebagai berikut:
Toll road concession rights are granted by the Government of Indonesia in the form of toll road concessions at Cawang-Jembatan Tiga, Jakarta to the Company, Simpang Susun Waru-Bandara Juanda, Surabaya, to CMS, Depok - Antasari, Jakarta to CW and Soreang - Pasir Koja Bandung to CMLJ and to CKJT, with details as follows:
31 Desember 2019/December 31, 2019
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
Beginning balance Additions Disposals Reclassification Ending balance
Biaya perolehan 6.419.109.614.764 6.515.620.824 (44.825.000.000 ) (64.308.775 ) 6.380.735.926.813 Cost
Aset konsesi dalam Concession asset in
penyelesaian 1.829.497.737.696 1.311.922.389.420 - 2.809.337.577 3.144.229.464.693 progress
8.248.607.352.460 1.318.438.010.244 (44.825.000.000 ) 2.745.028.802 9.524.965.391.506
Akumulasi amortisasi 1.479.940.972.609 91.769.620.339 - - 1.571.710.592.948 Accumulated amortization
Penurunan nilai 409.877.107 - - - 409.877.107 Accumulated impairment
Nilai Buku Neto 6.768.256.502.744 7.952.844.921.451 Net Book Value
31 Desember 2018/December 31, 2018
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
Beginning balance Additions Disposals Reclassification Ending balance
Biaya perolehan 4.437.924.590.248 95.071.078.312 - 1.886.113.946.204 6.419.109.614.764 Cost
Aset konsesi dalam Concession asset in
penyelesaian 2.495.566.424.736 1.220.045.259.164 - (1.886.113.946.204 ) 1.829.497.737.696 progress
6.933.491.014.984 1.315.116.337.476 - - 8.248.607.352.460
Akumulasi amortisasi 1.322.536.846.744 157.404.125.865 - - 1.479.940.972.609 Accumulated amortization
Penurunan nilai 409.877.107 - - - 409.877.107 Accumulated impairment
Nilai Buku Neto 5.610.544.291.133 6.768.256.502.744 Net Book Value
Seluruh beban amortisasi hak pengusahaan jalan tol dibebankan sebagai bagian dari beban pendapatan untuk ruas jalan tol yang sudah beroperasi secara komersial (Catatan 29).
Amortization of toll road concession rights for toll road section which is already operating is charged to cost of revenues (Note 29).
(lanjutan) (continued) Berdasarkan penelahaan manajemen Grup, mulai
tanggal 1 Januari 2019, Grup memutuskan untuk mengganti metode amortisasi hak pengusahaan jalan tol dari metode garis lurus selama masa konsesi menjadi metode unit pemakaian berdasarkan volume lalu lintas. Perubahan metode amortisasi ini diterapkan secara prospektif.
Based on Group’s management assessment, starting January 1, 2019, the Group decide to change its amortization method of toll road concession right from the straight line method over the concession period to the unit of usage method based on traffic volume. The change in the amortization method is applied on a prospective basis.
Biaya pinjaman yang telah dikurangkan dengan pendapatan bunga dikapitalisasi ke-aset konsesi dalam penyelesaian untuk tahun yang berakhir pada tanggal pada 31 Desember 2019 dan 2018 masing-masing sebesar Rp 241.684.576.168 dan Rp 350.209.544.596.
Borrowing cost net of interest income capitalized to concession assets in progress for the years ended December 31, 2019 and 2018 amounted to Rp 241,684,576,168 and Rp 350,209,544,596, respectively.
Pada tanggal 31 Desember 2019 dan 2018, pembebasan tanah proyek CW atas jalan tol Depok-Antasari telah mencapai 1.096.853 m2 (60,51%) dan 997.175 m2 (55,01%) dari yang direncanakan seluas 1.812.417 m2.
As of December 31, 2019 and 2018, the toll road project land acquisition for the Depok-Antasari project of CW has reached 1,096,853 m2 (60.51%) and 997,175 m2 (55.01%) out of the planned total of 1,812,417 m2.
Pada tanggal 31 Desember 2019 dan 2018, pembebasan tanah proyek CKJT atas jalan tol Cileunyi -Sumedang - Dawuan telah mencapai masing-masing 1.435.344 m2 (11,28%) dan 963.728 m2 (7,57%) dari yang direncanakan seluas 12.729.500 m2.
As of December 31, 2019 and 2018, the toll road project land acquisition for the Cileunyi - Sumedang - Dawuan project of CKJT has reached 1,435,344 m2 (11.28%) and 963,728 m2 (7.57%) out of the planned total of 12,729,500 m2.
Pada 31 Desember 2019 dan 2018 Perusahaan, CMS, CW dan CMLJ telah mengasuransikan aset konsesi atas hak pengusahaan jalan tol terkait pengoperasian jalan tol terhadap segala risiko dengan nilai pertanggungan Rp 7.193.442.277.593. Manajemen berpendapat bahwa nilai pertanggungannya cukup untuk menutup kemungkinan kerugian atas risiko tersebut.
As of December 31, 2019 and 2018 the Company, CMS, CW and CMLJ’s concession assets from toll concession rights are insured against operations’
all risks with total coverage amounting to Rp 7,193,442,277,593. Management believes that the coverage are adequate to cover possible losses arising from such risks.
Pada tanggal 31 Desember 2019 dan 2018, Perusahaan telah mengasuransikan kegiatan konstruksi terhadap segala risiko kontraktor kepada PT Asuransi Central Asia dengan nilai pertanggungan sebesar Rp 1.863.501.764.169.
Manajemen berpendapat bahwa nilai pertanggungannya cukup untuk menutup kemungkinan kerugian atas risiko tersebut.
As of December 31, 2019 and 2018, the Company’s construction activities are insured against contractor’s all risks with PT Asuransi Central Asia with total coverage amounting to Rp 1,863,501,764,169. Management believes that the coverage is adequate to cover possible losses arising from such risks.
Hak pengusahaan jalan tol entitas anak digunakan sebagai jaminan pinjaman ke bank (Catatan 24).
The toll road concession rights of the subsidiaries toll road are used as collateral for bank loans (Note 24).
Manajemen Grup berkeyakinan bahwa tidak terdapat penurunan nilai hak pengusahaan jalan tol pada tanggal 31 Desember 2019 dan 2018.
The Group’s management believes that there was no impairment in the value of all toll road concession rights as of December 31, 2019 and 2018.
Rincian aset tetap adalah sebagai berikut: The details of property, plant, and equipment are as follows:
31 Desember 2019/December 31, 2019
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
Beginning balance Additions Disposals Reclassification Ending balance
Biaya perolehan Cost:
Kepemilikan langsung Direct ownership
Tanah 48.607.369.208 - - - 48.607.369.208 Land
Bangunan 52.977.426.437 - - - 52.977.426.437 Buildings
Perlengkapan gedung 5.944.299.921 1.089.895.000 - - 7.034.194.921 Building equipment
Kendaraan dan Vehicles and heavy
alat berat 112.335.216.577 1.360.718.221 (2.928.587.763 ) (12.340.410.335 ) 98.426.936.700 equipment
Machinery and
Mesin dan peralatan 101.791.347.788 42.371.831.509 (1.350.000.000 ) 14.971.551.335 157.784.730.632 equipment
Inventaris kantor 11.389.470.697 9.120.097.459 - - 20.509.568.156 Office equipment
333.045.130.628 53.942.542.189 (4.278.587.763 ) 2.631.141.000 385.340.226.054
Sewa pembiayaan Leases
Kendaraan 2.631.141.000 - - (2.631.141.000 ) - Vehicles
Proyek dalam
pelaksanaan Projects in progress
Jalan Tol Dalam Kota Jakarta Intra Urban Toll
(JIUT) 3.758.500.000 - - (2.745.028.802 ) 1.013.471.198 (JIUT)
Total 339.434.771.628 53.942.542.189 (4.278.587.763 ) (2.745.028.802 ) 386.353.697.252 Total
Akumulasi penyusutan depreciation
Kepemilikan langsung Direct ownership
Tanah 5.949.103.416 - - - 5.949.103.416 Land
Bangunan 19.424.345.618 2.638.723.290 - - 22.063.068.908 Buildings
Perlengkapan gedung 5.107.699.832 457.668.563 - - 5.565.368.395 Building equipment
Kendaraan dan Vehicles and heavy
alat berat 72.935.461.970 6.911.763.650 (255.500.000 ) 2.228.496.704 81.820.222.324 equipment
Machinery and
Mesin dan peralatan 42.228.998.223 16.117.004.413 (885.937.500 ) - 57.460.065.136 equipment
Inventaris kantor 8.829.028.852 2.901.404.238 - - 11.730.433.090 Office equipment
154.474.637.911 29.026.564.154 (1.141.437.500 ) 2.228.496.704 184.588.261.269
Sewa pembiayaan Leases
Kendaraan 2.228.496.704 - - (2.228.496.704 ) - Vehicles
Total 156.703.134.615 29.026.564.154 (1.141.437.500 ) - 184.588.261.269 Total
Nilai Buku Neto 182.731.637.013 201.765.435.983 Net Book Value
31 Desember 2018/December 31, 2018
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
Beginning balance Additions Disposals Reclassification Ending balance
Biaya perolehan Cost:
Kepemilikan langsung Direct ownership
Tanah 48.607.369.208 - - - 48.607.369.208 Land
Bangunan 52.940.426.437 37.000.000 - - 52.977.426.437 Buildings
Perlengkapan gedung 5.523.290.921 421.009.000 - - 5.944.299.921 Building equipment
Kendaraan dan Vehicles and heavy
alat berat 94.875.478.306 20.998.729.271 (3.538.991.000 ) - 112.335.216.577 equipment
Machinery and
Mesin dan peralatan 88.766.675.907 13.024.671.881 - - 101.791.347.788 equipment
Inventaris kantor 7.175.225.756 4.307.027.689 (92.782.748 ) - 11.389.470.697 Office equipment
297.888.466.535 38.788.437.841 (3.631.773.748 ) - 333.045.130.628
Sewa pembiayaan Leases
Kendaraan 2.631.141.000 - - - 2.631.141.000 Vehicles
Proyek dalam
pelaksanaan Projects in progress
Jalan Tol Dalam Kota Jakarta Intra Urban Toll
(JIUT) 3.758.500.000 - - - 3.758.500.000 (JIUT)
Total 304.278.107.535 38.788.437.841 (3.631.773.748 ) - 339.434.771.628 Total
(continued)
31 Desember 2018/December 31, 2018
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
Beginning balance Additions Disposals Reclassification Ending balance
Accumulated
Akumulasi penyusutan depreciation
Kepemilikan langsung Direct ownership
Tanah 5.949.103.416 - - - 5.949.103.416 Land
Bangunan 16.778.482.401 2.645.863.217 - - 19.424.345.618 Buildings
Perlengkapan gedung 4.770.214.424 337.485.408 - - 5.107.699.832 Building equipment
Kendaraan dan Vehicles and heavy
alat berat 61.715.580.133 14.496.372.837 (3.276.491.000 ) - 72.935.461.970 equipment
Machinery and
Mesin dan peralatan 31.919.398.402 10.309.599.821 - - 42.228.998.223 equipment
Inventaris kantor 6.814.804.835 2.107.006.765 (92.782.748 ) - 8.829.028.852 Office equipment
127.947.583.611 29.896.328.048 (3.369.273.748 ) - 154.474.637.911
Sewa pembiayaan Leases
Kendaraan 2.228.496.704 - - - 2.228.496.704 Vehicles
Total 130.176.080.315 29.896.328.048 (3.369.273.748 ) - 156.703.134.615 Total
Nilai Buku Neto 174.102.027.220 182.731.637.013 Net Book Value
Beban penyusutan aset tetap dialokasikan sebagai berikut:
Depreciation of property, plant, and equipment is allocated as follows:
2019 2018
Beban pendapatan (Catatan 29) 19.223.933.253 12.438.005.392 Cost of revenues (Note 29)
Beban umum dan administrasi General and administrative expense
(Catatan 30) 9.802.630.901 17.458.322.656 (Note 28)
Total 29.026.564.154 29.896.328.048 Total
Proyek dalam pelaksanaan merupakan biaya-biaya yang telah dikeluarkan terkait dengan kontrak pekerjaan oleh GI dan CPI rencana pengembangan Jalan Tol Dalam Kota (JIUT) dan pengembangan sistem aplikasi.
Project in progress represents expenses that have been incurred relating to project contract made by GI and CPI development plan in Jakarta Intra Urban Toll (JIUT) and application system development.
Grup telah mengasuransikan aset tetapnya terhadap risiko kebakaran dan risiko lainnya kepada PT Allianz Utama Indonesia, PT Asuransi Bina Dana Arta Tbk dengan nilai pertanggungan sebesar Rp 87.217.907.676 pada 31 Desember 2019 dan 2018. Manajemen Grup berpendapat bahwa nilai pertanggungannya cukup untuk menutup kemungkinan kerugian atas risiko tersebut.
The Group’s property, plant, and equipment are insured against fire and other risks with PT Allianz Utama Indonesia, PT Asuransi Bina Dana Arta Tbk, with total coverage amounting to Rp 87,217,907,676 as of December 31, 2019 and 2018. Management of the Group believes that the coverage is adequate to cover possible losses arising from such risks.
(continued)
Rincian penjualan aset tetap adalah sebagai berikut: Details on the sale of property, plant, and equipment are as follows:
2019 2018
Biaya perolehan 4.278.587.763 3.631.773.748 Cost
Akumulasi penyusutan (1.141.437.500 ) (3.369.273.748 ) Accumulated depreciation
Nilai buku neto 3.137.150.263 262.500.000 Net book value
Harga jual 1.550.000.000 1.600.000.000 Selling price
Gain (loss) on sale of property, plant, Laba (rugi) penjualan aset tetap (1.587.150.263 ) 1.337.500.000 and equipment
Pada tanggal 31 Desember 2019 dan 2018, Grup memiliki aset tetap yang telah disusutkan penuh dan masih digunakan dengan biaya perolehan masing-masing sebesar Rp 29.323.158.916 dan Rp 29.233.042.498.
As of December 31, 2019 and 2018, the Group has property, plant, and equipment that have been fully depreciated and are still in use with acquisition cost amounting to Rp 29,323,158,916 and Rp 29,233,042,498, respectively.
Pada tanggal 31 Desember 2019 dan 2018, manajemen berkeyakinan bahwa tidak ada penurunan nilai aset tetap.
As of December 31, 2019 and 2018, management believes that there is no impairment in value of the property, plant, and equipment.