DIVESTMENT OF SUBSIDIARIES AND BUSINESS UNIT (continued)
9. PERSEDIAAN INVENTORIES
Akun ini terdiri dari: This account consists of:
30 September 2017 / 31 Desember 2016 /
September 30, 2017 December 31, 2016
Real estat: Real estate:
Rumah, apartemen dan Residential houses,
ruang perkantoran apartment and office space
dalam penyelesaian: under construction:
Bangunan 905.355.563.029 922.264.907.162 Building
Tanah - 5.211.829.711 Land
Tanah untuk dijual 95.937.399.645 64.635.436.716 Land held for sale
Bangunan siap untuk dijual: Building ready-for-sale:
Rumah 455.438.816.395 435.424.094.971 Residential house
Ruang perkantoran 58.766.849.372 54.581.382.925 Office space
Apartemen 28.029.889.741 63.830.849.544 Apartment
Hotel: Hotel:
Makanan dan minuman 6.188.621.280 2.805.803.428 Food and beverages
Perlengkapan dan suku
cadang 3.125.625.367 4.050.684.040 Equipment and spare parts
Jumlah 1.552.842.764.829 1.552.804.988.497 Total
Persediaan rumah, apartemen dan ruang perkantoran dalam penyelesaian pada tanggal 30 September 2017 dan 31 Desember 2016 terdiri dari persediaan PT Bakrie Swasakti Utama (BSU) atas proyek The Grove yang berlokasi di Jakarta, PT Graha Multi Insani (GMI) atas proyek Hadiningrat Terrace yang berlokasi di Yogyakarta, PT Bakrie Pangripta Loka (BPLK) atas proyek Mutiara Platinum yang berlokasi di Jakarta dan PT Mutiara Masyhur Sejahtera (MMS) atas proyek Kahuripan Nirwana yang berlokasi di Sidoarjo.
Inventories of residential houses, apartment and office space under construction as of September 30, 2017 and December 31, 2016 consist of PT Bakrie Swasakti Utama (BSU) for The Grove project that located in Jakarta, PT Graha Multi Insani (GMI) for the Hadinigrat Terrace project that located in Yogyakarta, PT Bakrie Pangripta Loka (BPLK) for the Mutiara Platinum project that located in Jakarta and PT Mutiara Masyhur Sejahtera (MMS) for Kahuripan Nirwana project that located in Sidoarjo.
Pada periode sembilan bulan yang berakhir untuk tanggal 30 September 2017, BSU, Entitas Anak, mengalami keterlambatan penyerahan unit apartemen (The Grove) kepada pembeli sehingga harus membayar pinalti kepada pembeli sebesar Rp 151,26 juta yang
disajikan dalam akun “Beban Denda Keterlambatan Kepada Pelanggan” pada laporan laba rugi dan
penghasilan komprehensif lain konsolidasian (lihat Catatan 37).
For nine months period ended September 30, 2017 BSU, a Subsidiary, has delayed its hand-over of the apartments unit (The Grove) to the buyers and paid the penalties to the buyers amounted to Rp 151.26 million
and presented in “Penalties Expense To Customers”
accounts in the consolidated statement of profit or loss and other comprehensive income (see Note 37).
Pada periode sembilan bulan yang berakhir untuk tanggal 30 September 2016, BSU dan PT Bumi Daya Makmur (BDM), Entitas Anak, mengalami keterlambatan penyerahan unit apartemen (The Grove dan The Wave) kepada pembeli sehingga harus membayar pinalti kepada pembeli sebesar Rp 887,81 juta yang disajikan
dalam akun “Beban Denda Keterlambatan Kepada Pelanggan” pada laporan laba rugi dan penghasilan
komprehensif lain konsolidasian (lihat Catatan 37).
For nine months period ended September 30, 2016, BSU and PT Bumi Daya Makmur (BDM), Subsidiaries, has delayed its hand-over of the apartments unit (The Grove and The Wave) to the buyers and paid the penalties to the buyers amounted to Rp 887.81 million
and presented in “Penalties Expense To Customers”
accounts in the consolidated statement of profit or loss and other comprehensive income (see Note 37).
Pada periode sembilan bulan yang berakhir pada tanggal 30 September 2017 dan 2016, terdapat pembatalan penjualan unit apartemen PT Graha Andrasentra Propertindo Tbk., Entitas Anak, yang
disajikan dalam akun “Rugi atas Pembatalan Penjualan
Unit Apartemen dan Rumah” masing-masing sebesar
Rp 1,17 miliar dan Rp 2,5 miliar pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
For nine months period ended September 30, 2017 and 2016, there is a cancellation of the sale of the unit of PT Graha Andrasentra Propertindo Tbk., Subsidiary, which is presented as "Loss on Cancellation of Sales of Housing and Apartments" amounted to Rp 1.17 billion and Rp 2.5 billion in the consolidated statement of profit or loss and other comprehensive income.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. PERSEDIAAN (lanjutan) 9. INVENTORIES (continued)
Manajemen Grup mengasuransikan bangunan siap untuk dijual terhadap risiko bencana alam dan risiko lainnya kepada beberapa perusahaan asuransi pihak ketiga, berdasarkan suatu paket polis dengan jumlah nilai pertanggungan keseluruhan masing-masing sebesar Rp 1,23 triliun pada tanggal 30 September 2017 dan 31 Desember 2016. Manajemen Grup berkeyakinan bahwa nilai pertanggungan tersebut adalah cukup untuk menutup kemungkinan kerugian atas aset yang dipertanggungkan. Pada tanggal 30 September 2017 dan 31 Desember 2016, persediaan beberapa Entitas Anak tertentu tidak diasuransikan.
The Group’s management insured of their building ready-for-sale against the natural disaster risks and other risks to certain third parties insurance company, based on a blanket policy with a total sum insured of Rp 1.23 trillion as of September 30, 2017 and December 31, 2016, respectively. The Group’s
management believes that the sum insured is sufficient to cover possible losses on the insured assets. As of September 30, 2017 and December 31, 2016, inventories of certain Subsidiaries are not insured.
Bunga pinjaman BSU, GMI, MMS dan BDM, Entitas Anak, yang dikapitalisasi ke dalam persediaan masing- masing sebesar Rp 206,46 miliar dan Rp 178,25 miliar sampai dengan tanggal 30 September 2017 dan 31 Desember 2016.
Capitalization of borrowing costs of BSU, GMI, MMS and BDM, Subsidiaries, to inventories are amounted to Rp 206.46 billion and Rp 178.25 billion until September 30, 2017 and December 31, 2016, respectively.
v
Pada tanggal 30 September 2017 dan
31 Desember 2016, persediaan BSU, GAP, BSS, GMI, MMS dan BDM dijadikan jaminan untuk pinjaman yang diperoleh dari PT Bank Mayapada Internasional Tbk. (lihat Catatan 19 butir b), PT Bank Bukopin Tbk., PT Bank Tabungan Negara (Persero) Tbk., PT Bank JTrust Indonesia Tbk., PT Bank Syariah Bukopin dan PT Bank Rakyat Indonesia (Persero) Tbk. (lihat Catatan 26 butir a,b,c,d dan e).
As of September 30, 2017 and December 31, 2016, inventories of BSU, GAP, BSS, GMI, MMS and BDM are pledged as collateral for bank loans obtained from PT Bank Mayapada Internasional Tbk. (see Note 19 point b), PT Bank Bukopin Tbk., PT Bank Tabungan Negara (Persero) Tbk., PT Bank JTrust Indonesia Tbk., PT Bank Syariah Bukopin and PT Bank Rakyat Indonesia (Persero) Tbk. (see Note 26 point a,b,c,d and e).
Manajemen Grup berkeyakinan bahwa persediaan telah mencerminkan nilai realisasi bersihnya, dan oleh karena itu, tidak diperlukan penyisihan penurunan nilai atas persediaan pada tanggal 30 September 2017 dan 31 Desember 2016.
The Group’s management believes that the inventories have been reflected at net realizable value, and hence, no provision for impairment in inventories value is necessary as of September 30, 2017 and December 31, 2016.
10. UANG MUKA DAN BIAYA DIBAYAR DI MUKA 10. ADVANCES AND PREPAID EXPENSES
Akun ini terdiri dari: This account consists of:
30 September 2017 / 31 Desember 2016 /
September 30, 2017 December 31, 2016
Uang muka pembelian 1.626.920.858.326 1.414.720.881.242 Advances for purchases
Uang muka proyek 63.289.552.809 101.693.874.755 Advance for project
Asuransi dibayar di muka 7.145.793.034 3.596.816.270 Prepaid insurance
Uang muka karyawan 4.552.492.988 4.964.514.736 Advances for employees
Lain-lain (masing-masing Others (each below
di bawah Rp 2 miliar) 59.732.168.515 36.566.386.922 of Rp 2 billion)
Jumlah 1.761.640.865.672 1.561.542.473.925 Total
Pada tanggal 30 September 2017, uang muka pembelian terutama merupakan uang muka pembelian tanah sebagai berikut:
As of September 30, 2017, advances for purchase mainly represent advances for land acquisition are as follows:
a. PT Krakatau Lampung Tourism Development, Entitas Anak, atas tanah seluas 2.525.065 m2 yang berlokasi di Kecamatan Kalianda, Lampung Selatan.
b. PT Graha Multi Insani, Entitas Anak, atas sebagian pembayaran 7 bidang tanah seluas 29.355 m2 yang berlokasi di Kelurahan Lebak Siliwangi, Kecamatan Coblong, Kota Bandung, Provinsi Jawa Barat.
a. PT Krakatau Lampung Tourism Development, a Subsidiary, for a lot of land with an area of 2,525,065 sqm that located in Kalianda Sub- district, South Lampung.
b. PT Graha Multi Insani, a Subsidiary, regarding to partial payment for 7 lot of land with an area of 29,355 sqm that located in Lebak Siliwangi village, Coblong Sub-district, Bandung City, West Java Province.
10. UANG MUKA DAN BIAYA DIBAYAR DI MUKA