POLICIES a. Dasar penyajian laporan keuangan
14. PROPERTI INVESTASI - NETO INVESTMENT PROPERTIES - NET
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.
14. PROPERTI INVESTASI - NETO 14. INVESTMENT PROPERTIES - NET
31 Desember 2019/December 31, 2019
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
Beginning
balance Additions Disposals Reclassification Ending balance
Perusahaan
Company
Biaya perolehan Cost
Tanah 291.805.227.273 - - - 291.805.227.273 Land
Entitas Anak - CMNPro Subsidiary - CMNPro
Biaya perolehan Cost
Tanah 182.449.406.283 392.542.377.949 - 6.804.945.467 581.796.729.699 Land
Bangunan 32.260.787.326 28.733.283.739 (12.059.237.421 ) (6.807.945.467 ) 42.126.888.177 Buildings
506.515.420.882 421.275.661.688 (12.059.237.421 ) (3.000.000 ) 915.728.845.149
Accumulated
Akumulasi penyusutan depreciation
Bangunan 4.742.751.144 1.949.335.685 (2.857.703.442 ) (3.000.000 ) 3.831.383.387 Buildings
Nilai Buku Neto 501.772.669.738 911.897.461.762 Net Book Value
Entitas Anak - CMS Subsidiary - CMS
Biaya perolehan Cost
Tanah diluar ROW 33.743.629.125 - - - 33.743.629.125 Land - outside ROW
Tanah tahap II dan III 5.601.202.094 - - - 5.601.202.094 Stage II and III
39.344.831.219 39.344.831.219
Total 541.117.500.957 951.242.292.981 Total
31 Desember 2018/December 31, 2018
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning balance Additions Disposals Ending balance
Perusahaan Company
Biaya perolehan Cost
Tanah 291.805.227.273 - - 291.805.227.273 Land
Entitas Anak - CMNPro Subsidiary - CMNPro
Biaya perolehan Cost
Tanah 220.729.772.727 28.951.953.556 (67.232.320.000 ) 182.449.406.283 Land
Bangunan 32.260.787.326 - - 32.260.787.326 Buildings
544.795.787.326 28.951.953.556 (67.232.320.000 ) 506.515.420.882
Akumulasi penyusutan Accumulated depreciation
Bangunan 3.470.109.096 1.272.642.048 - 4.742.751.144 Buildings
Nilai Buku Neto 541.325.678.230 501.772.669.738 Net Book Value
Entitas Anak - CMS Subsidiary – CMS
Biaya perolehan Cost
Tanah diluar ROW 33.743.629.125 - - 33.743.629.125 Land - outside ROW
Tanah tahap II dan III 5.601.202.094 - - 5.601.202.094 Stage II and III
39.344.831.219 39.344.831.219
Total 580.670.509.449 541.117.500.957 Total
Rincian penjualan properti investasi adalah sebagai berikut:
Details on the sale of investment properties are as follows:
2019 2018
Biaya perolehan 12.059.237.421 67.232.320.000 Cost
Akumulasi penyusutan (2.857.703.442 ) - Accumulated depreciation
Nilai buku neto 9.201.533.979 67.232.320.000 Net book value
Harga jual 9.654.970.000 67.232.320.000 Selling price
Gain on sale of investment Laba penjualan properti Investasi 453.436.021 - properties
PT Citra Marga Nusantara Propertindo (CMNPro), anak perusahaan
PT Citra Marga Nusantara Propertindo (CMNPro), a subsidiary
Properti investasi merupakan tanah dan bangunan, yang terdiri dari:
Investment properties in land and buildings, consist of:
Tanah:
• Karang tengah Rorotan - Jakarta Utara dengan luas 84.109 m2.
• Pamulang - Tangerang Selatan dengan luas 13.869 m2.
• Megapolitan - Jakarta dengan luas 35.166 m2.
• Jatiasih - Bekasi dengan luas 11.363 m2.
• Kebayoran Lama - Jakarta Selatan dengan luas 1.410 m2.
• Soroja - Bandung dengan luas 2.632 m2.
Land:
• Karang tengah Rorotan - North Jakarta with an area of 84,109 m2.
• Pamulang - South Tangerang with an area of 13,869 m2.
• Megapolitan - Jakarta with an area of 35,166 m2.
• Jatiasih - Bekasi with an area of 11,363 m2.
• Kebayoran Lama - South Jakarta with an area of 1,410 m2.
• Soroja - Bandung with an area of 2,632 m2.
Bangunan:
• Apartemen The H Tower - Jakarta Selatan dengan luas 339 m2.
• Kondominium Pantai Carita - Pandeglang dengan luas 282 m2.
• Apartemen Sunter Park View - Jakarta Utara dengan luas 273 m2.
• Gedung Soroja - Kota Bandung dengan luas 2.110 m2.
Building:
• Apartment The H Tower - South Jakarta with an area of 339 m2.
• Condominium Pantai Carita - Pandeglang with an area of 282 m2.
• Apartment Sunter Park View - North Jakarta with an area of 273 m2.
• Soroja Building - Bandung City with an area of 2,110 m2.
Nilai wajar properti investasi dengan nilai tercatat sebesar Rp 20.713.090.715 pada tahun yang berakhir pada tanggal 31 Desember 2019 dihitung berdasarkan Nilai Jual Objek Pajak (“NJOP”) sebesar Rp 20.770.901.030.
The fair value of investment properties with the carrying value amount of Rp 20,713,090,715 as of December 31, 2019 based on taxable sale value (“NJOP”) amounted to Rp 20,770,901,030.
Pada tanggal 22 November 2019, CMNPro membeli tanah dan bangunan Soroja dengan luas sebesar 2.110 m2 terletak di Bandung dengan nilai Rp 11.755.514.047.
On November 22, 2019, CMNPro purchased land and building with an area of 2,110 m2 located in Bandung for Rp 11,755,514,047.
Pada tanggal 31 Desember 2019 dan 2018, properti investasi CMNPro sudah diasuransikan terhadap semua risiko kerusakan kepada PT Asuransi Bintang, Tbk dengan nilai pertanggungan masing - masing sebesar Rp 383.751.000.000 yang mana manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian.
As of December 31, 2019 and 2018, CMNPro investment properties are insured against any risks to PT Asuransi Bintang Tbk, with an insurance coverage of Rp 383,751,000,000 which management believes is adequate to cover possible losses arising from such risks.
Pada 31 Desember 2019 dan 2018, beban penyusutan masing-masing sebesar Rp 1.949.335.685 dan Rp 1.272.642.048 dibebankan pada akun beban pendapatan (Catatan 29).
For the years ended December 31, 2019 and 2018, depreciation expense amounting to Rp 1,949,335,685 and Rp 1,272,642,048 were charged to cost of revenues (Note 29).
Jumlah yang diakui dalam laporan laba rugi konsolidasi dan penghasilan komprehensif lainnya atas properti investasi selama tahun 2019 dan 2018 adalah sebagai berikut:
Amounts recognized in consolidated statement of profit or loss and other comprehensive income for investment properties during 2019 and 2018 are as follows:
2019 2018
Pendapatan sewa 231.470.218 482.396.548 Rental income
Biaya usaha langsung atas properti
yang menghasilkan pendapatan Direct operating expenses
sewa (1.256.736.008 ) (489.450.583 ) from that generate rental income
Biaya usaha langsung atas properti Direct operating expenses
yang tidak menghasilkan from property that did not generate
pendapatan sewa (814.946.734 ) (962.560.332 ) rental income
PT Citra Margatama Surabaya (CMS), anak perusahaan
PT Citra Margatama Surabaya (CMS), a subsidiary
Tanah yang telah dibebaskan, tetapi di luar ruas jalan tol proyek jalan tol Simpang Susun Waru - Bandara Juanda dengan biaya perolehan sebesar Rp 33.743.629.124. Semua sertifikat tanah ini masih atas nama pemilik lama.
Land acquired located outside the right of way of the Waru - Juanda Airport Interchange Toll Road project has an acquisition cost of Rp 33,743,629,124. The certificates of land are still under the name of the former owner.
PT Citra Margatama Surabaya (CMS), anak perusahaan (lanjutan)
PT Citra Margatama Surabaya (CMS), a subsidiary (continued)
Beberapa bidang tanah dengan biaya perolehan sebesar Rp 5.601.202.095 direncanakan digunakan untuk pembangunan tahap II dan III proyek jalan tol Simpang Susun Waru - Tanjung Perak di Surabaya.
Mengingat rencana pembangunan tahap II dan III jalan tol tersebut telah dibatalkan, tanah tersebut dicatat sebagai properti investasi.
Several parcels of land with acquisition cost of Rp 5,601,202,095 were intended for the construction of stages II and III of the Waru - Tanjung Perak Interchange toll road project in Surabaya. Since the proposed construction of stages II and III of the toll road was cancelled, those parcels of land were recorded as investment properties.
Manajemen berkeyakinan bahwa tidak terdapat penurunan nilai properti investasi yang dimiliki CMS selama tahun berjalan, karena Manajemen berpendapat bahwa nilai tercatat properti investasi tidak melebihi estimasi nilai yang dapat diperoleh kembali.
Management believes that there is no impairment in the value of investment properties owned by CMS during the year, because management believes that the carrying amounts of investment properties do not exceed the estimated recoverable amount.
Nilai wajar properti investasi dengan nilai tercatat sebesar Rp 23.231.052.871 pada tahun yang berakhir pada tanggal 31 Desember 2019 dihitung berdasarkan Nilai Jual Objek Pajak (“NJOP”) sebesar Rp 154.244.382.000.
The fair value of investment properties with the carrying value amount of Rp 23,231,052,871 as of December 31, 2019 based on taxable sale value (“NJOP”) amounted to Rp 154,244,382,000.
15. BEBAN DITANGGUHKAN 15. DEFERRED CHARGES
Biaya ditangguhkan merupakan biaya transaksi pinjaman bank jangka panjang dari PT Bank Rakyat Indonesia (Persero) Tbk dan PT Bank Muamalat Indonesia Tbk terkait dengan porsi yang belum digunakan dari pinjaman.
Deferred charges represents transaction cost of long-term bank loans from PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Muamalat Indonesia Tbk related to unutilized portion of the loan.
2019 2018
Entitas anak - CW Subsidiary - CW
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 116.282.307 4.461.499.116 (Persero) Tbk