PT MEGA MANUNGGAL PROPERTY Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/ INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR/

FOR THE NINE-MONTH PERIODS ENDED

30 SEPTEMBER 2021 DAN/AND 2020

(TIDAK DIAUDIT)/(UNAUDITED)

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Catatan atas laporan keuangan konsolidasian interim merupakan bagian tak terpisahkan dari laporan keuangan konsolidasian interim secara

keseluruhan.

The accompanying notes form an integral part of these interim consolidated financial statements.

ASET LANCAR CURRENT ASSETS

Kas dan setara kas 889,635,259 2h,2i, 4 1,252,298,329 Cash and cash equivalents

Piutang usaha 2h, 5 Trade receivables

- Pihak ketiga 67,996,869 79,625,151 Third parties -

- Pihak berelasi 912,012 2g, 25 1,568,416 Related party -

Pajak dibayar di muka 2o, 14a Prepaid taxes

- Pajak lain-lain 279,179,356 275,954,399 Other taxes -

- Pajak penghasilan badan 180,033 - Corporate income tax -

Piutang dari pihak berelasi 1,847,269 2g, 2h, 25 3,322,081 Due from related party

Aset lancar lainnya 22,665,413 2h, 6 15,764,621 Other current assets

Jumlah aset lancar 1,262,416,211 1,628,532,997 Total current assets

ASET TIDAK LANCAR NON-CURRENT ASSETS

Aset pajak tangguhan 3,754,274 2o,14d - Deferred tax assets

Properti investasi 5,164,209,666 2k, 2l, 7 4,489,143,584 Investment properties

Aset tetap 1,454,534 2j, 9 2,250,843 Fixed assets

Investasi pada entitas asosiasi 485,225,795 2k, 10 489,109,624 Investment in associates

Uang muka 70,050,879 2k, 8 102,885,739 Advances

Aset tidak lancar lainnya 11,060,001 14,082,363 Other non-current assets

Jumlah aset tidak lancar 5,735,755,149 5,097,472,153 Total non-current assets

JUMLAH ASET 6,998,171,360 6,726,005,150 TOTAL ASSETS

LIABILITAS LIABILITIES

LIABILITAS JANGKA PENDEK CURRENT LIABILITIES

Utang 2h, 11 Accounts payable

- Pihak ketiga 46,340,682 124,289,464 Third parties -

- Pihak berelasi 50,397 2g, 25 52,657,280 Related parties -

Pendapatan diterima di muka 50,758,254 2n, 12 22,453,403 Unearned revenue

Uang jaminan pelanggan 10,355,246 2h 9,906,414 Customer deposits

Akrual dan utang lainnya 18,909,623 2h, 13 32,069,970 Accruals and other payables

Utang pajak 2o, 14b Taxes payable

- Pajak lain-lain 614,493 1,845,122 Other taxes -

- Pajak penghasilan badan - 12,054 Corporate income tax -

Pinjaman bank 77,940,903 2h, 2p,15 42,566,285 Bank borrowings

Jumlah liabilitas jangka pendek 204,969,598 285,799,992 Total current liabilities

LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES

Pinjaman 2h, 2p Borrowings

- Pinjaman bank 689,481,558 15 587,320,191 Bank borrowings -

- Liabilitas sewa 47,958,819 2k, 2l, 16 43,857,240 Lease liabilities -

Pendapatan diterima di muka 7,890,598 2n, 12 14,772,003 Unearned revenue

Uang jaminan pelanggan 34,780,360 2h 19,393,445 Customer deposits

Liabilitas imbalan pascakerja 14,610,285 2q 12,324,295 Post-employment benefits obligation Jumlah liabilitas jangka panjang 794,721,620 677,667,174 Total non-current liabilities

JUMLAH LIABILITAS 999,691,218 963,467,166 TOTAL LIABILITIES

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keseluruhan.

Ekuitas yang diatribusikan kepada Equity attributable to

pemilik entitas induk: owners of the parent entity:

Modal saham Capital stock

Modal dasar – 15.000.000.000 saham Authorised – 15,000,000,000 shares

dengan nilai nominal Rp 100 at Rp 100 (full Rupiah)

(Rupiah penuh) per saham par value per share

Modal ditempatkan dan disetor Issued and fully-paid up –

penuh – 6.889.134.608 saham 688,913,461 17 688,913,461 6,889,134,608 shares

Tambahan modal disetor 1,572,799,915 2b, 2c, 18 1,571,770,899 Additional paid-in capital

Saldo laba Retained earnings

- Dicadangkan 60,000,000 19 60,000,000 Approriated -

- Belum dicadangkan 1,728,599,425 1,644,889,912 Unappropriated -

4,050,312,801 3,965,574,272

Kepentingan non-pengendali 1,948,167,341 2b, 20 1,796,963,712 Non-controlling interest

JUMLAH EKUITAS 5,998,480,142 5,762,537,984 TOTAL EQUITY

JUMLAH LIABILITAS DAN EKUITAS 6,998,171,360 6,726,005,150 TOTAL LIABILITIES AND EQUITY

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keseluruhan.

2021 Notes 2020

PENDAPATAN 232,794,867 2m, 21 267,914,569 REVENUE

BEBAN POKOK PENDAPATAN (20,809,136) 2m, 22 (22,120,317) COST OF REVENUE

211,985,731 245,794,252

General and administrative

Beban umum dan administrasi (46,164,333) 2m, 23 (56,055,906) expenses

Biaya keuangan (36,263,635) 2m, 24 (83,938,884) Finance costs

Pajak penghasilan final (22,318,886) 2o, 14e (26,987,781) Final income tax

Keuntungan/(kerugian)

selisih kurs, bersih 341,011 2e (8,400,733) Foreign exchange gain/(loss), net

Penghasilan bunga 15,517,903 2m 5,159,006 Interest income

Bagian atas laba bersih entitas asosiasi 16,241,835 2m 22,277,525 Share of net profit of associates

Rugi penjualan Loss on disposal of

properti investasi - 2j, 7 (193,897,976) investment properties

Rugi pelepasan Loss on disposal of

aset tetap (16,310) 2j (3,125,547) fixed assets

Penghasilan lainnya, bersih 154,605 2,048,529 Other income, net

LABA/(RUGI) SEBELUM BEBAN PROFIT/(LOSS) BEFORE

PAJAK PENGHASILAN 139,477,921 (97,127,515) INCOME TAX EXPENSE

Manfaat/(beban) pajak penghasilan 3,754,274 2o,14c, 14d (72,496) Income tax benefit/(expenses)

LABA/(RUGI) PROFIT/(LOSS)

PERIODE BERJALAN 143,232,195 (97,200,011) FOR THE PERIOD

Penghasilan komprehensif lainnya - - Other comprehensive income

LABA/(RUGI) KOMPREHENSIF COMPREHENSIVE INCOME/(LOSS)

PERIODE BERJALAN 143,232,195 (97,200,011) FOR THE PERIOD

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keseluruhan.

30 September Catatan/ 30 September

2021 Notes 2020

LABA/(RUGI) PERIODE BERJALAN PROFIT/(LOSS) FOR THE PERIOD

DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:

Pemilik entitas induk 83,709,513 (137,210,921) Owners of the parent entity

Kepentingan non-pengendali 59,522,682 40,010,910 Non-controlling interest

Jumlah 143,232,195 (97,200,011) Total

LABA/(RUGI) KOMPREHENSIF PERIODE COMPREHENSIVE INCOME/(LOSS)

PERIODE BERJALAN FOR THE PERIOD

DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:

Pemilik entitas induk 83,709,513 (137,210,921) Owners of the parent entity

Kepentingan non-pengendali 59,522,682 40,010,910 Non-controlling interest

Jumlah 143,232,195 (97,200,011) Total

Laba/(rugi) per saham Earnings/(loss) per share

Dasar dan dilusian (Rupiah penuh) 12 2t, 29 (20) Basic and diluted (full Rupiah)

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Catatan atas laporan keuangan konsolidasian interim merupakan bagian tak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.

The accompanying notes form an integral part of these interim consolidated financial statements.

Saldo 1 Januari 2020 688,913,461 1,571,556,487 55,000,000 1,802,896,229 4,118,366,177 1,508,413,294 5,626,779,471 Balance as at 1 January 2020

Saldo laba yang Appropriated

dicadangkan - - 5,000,000 (5,000,000) - - - retained earnings

Additional paid-in capital

Tambahan modal entitas anak - - - - - 120,905,000 120,905,000 of subsidiaries

Transaksi dengan pihak Transaction with

non-pengendali - 123,158 - - 123,158 (138,256) (15,098) non-controlling interest

Uang muka setoran modal Advances for capital stock

entitas anak - - - - - 105,075,000 105,075,000 of subsidiaries

(Rugi)/ laba/ jumlah (rugi)/ laba komprehensif Loss)/ profit total comprehensive

periode berjalan - - - (137,210,921) (137,210,921) 40,010,910 (97,200,011) (loss)/ income for the period

Saldo 30 September 2020 688,913,461 1,571,679,645 60,000,000 1,660,685,308 3,981,278,414 1,774,265,948 5,755,544,362 Balance as at 30 September 2020

Saldo 1 Januari 2021 688,913,461 1,571,770,899 60,000,000 1,644,889,912 3,965,574,272 1,796,963,712 5,762,537,984 Balance as of 1 January 2021

Uang muka setoran modal Advances for capital stock

entitas anak - - - - - 92,700,000 92,700,000 of subsidiaries

Kepentingan non-pengendali dari Non-controlling interest arising from

akuisisi entitas anak - - - - - 9,963 9,963 acquisition of subsidiaries

Transaksi dengan pihak Transaction with

non-pengendali - 1,029,016 - - 1,029,016 (1,029,016) - non-controlling interest

Laba/ jumlah laba komprehensif Profit/ total comprehensive income

periode berjalan - - - 83,709,513 83,709,513 59,522,682 143,232,195 for the period

Saldo 30 September 2021 688,913,461 1,572,799,915 60,000,000 1,728,599,425 4,050,312,801 1,948,167,341 5,998,480,142 Balance as at 30 September 2021

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keseluruhan.

Pengalihan pendapatan diterima di muka (52,830,713) - Transfer of unearned revenue

Penerimaan bunga 14,935,358 10,215,944 Interest received

Cash paid for operating expenses

Pembayaran beban usaha dan karyawan (62,624,289) (44,725,197) and employees

Pembayaran kepada pemasok dan lainnya (17,851,377) (39,112,720) Payment to suppliers and others Pembayaran pajak pertambahan nilai (24,735,859) (37,210,541) Payment of value added tax Pembayaran pajak final dan badan (25,832,289) (25,291,714) Payment of final and corporate tax

Pembayaran bunga (29,995,943) (86,211,914) Interest paid

Kas bersih yang diperoleh dari Net cash generated from

aktivitas operasi 102,825,682 59,171,408 operating activities

CASH FLOWS FROM

ARUS KAS DARI AKTIVITAS INVESTASI INVESTING ACTIVITIES

Perolehan properti investasi (222,742,402) (265,844,157) Acquisition of investment properties

Perolehan aset tetap (174,240) (704,206) Acquisition of fixed assets

Pembelian entitas anak, setelah Acquisition of subsidiaries,

dikurangi kas yang diperoleh (494,929,980) - net of cash acquired

Penerimaan dividen dan lainnya dari Receipt of dividend and others from

investasi pada entitas asosiasi 20,125,664 - investment in associates

Penerimaan dari penjualan properti investasi - 1,824,896,304 Proceed from sales of investment properties

Investasi pada entitas asosiasi - (482,559,600) investment in associates

Pembayaran uang muka kontraktor - (27,551,261) Advances payment to contractors

Pembayaran uang muka tanah - (5,000,000) Advances for purchase of land

Pengembalian uang muka tanah - 4,855,000 Refund of advances for purchase of land

Kas bersih yang (digunakan untuk)/ Net cash (used in)/

diperoleh dari aktivitas investasi (697,720,958) 1,048,092,080 generated from investing activities

CASH FLOWS FROM

ARUS KAS DARI AKTIVITAS PENDANAAN FINANCING ACTIVITIES

Penerimaan pinjaman dari bank 173,477,370 75,191,687 Proceeds from bank borrowings

Pembayaran pinjaman bank (34,332,287) (313,426,168) Payment of bank borrowings

Pembayaran liabilitas sewa - (6,148,856) Payment of lease liabilities

Setoran modal kepentingan non-pengendali - 120,905,000 Paid-in capital of non-controlling interest

Uang muka setoran modal Advance for capital stock

kepentingan non-pengendali 92,700,000 105,075,000 of non-controlling interest

Kas bersih yang diperoleh dari/ Net cash generated from/

(digunakan untuk) aktivitas pendanaan 231,845,083 (18,403,337) (used in) financing activities

(Penurunan)/ kenaikan bersih Net (decrease)/ increase

kas dan setara kas (363,050,193) 1,088,860,151 in cash and cash equivalents

Dampak dari selisih kurs, bersih 387,123 (4,952,243) Effect of foreign exchange, net

Cash and cash equivalents at the

Kas dan setara kas awal periode 1,252,298,329 129,320,049 beginning of the period

Cash and cash equivalents at the

Kas dan setara kas akhir periode 889,635,259 1,213,227,957 end of the period

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1. UMUM 1. GENERAL

a. Pendirian Perseroan a. Establishment of the Company

PT Mega Manunggal Property Tbk (”Perseroan”) didirikan pada tanggal 23 Agustus 2010 berdasarkan Akta No. 40 dari Merryana Suryana, S.H., Notaris di Jakarta.

Akta pendirian ini telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan No. AHU- 42965.AH.01.01.TAHUN 2010 tanggal 31 Agustus 2010, telah didaftarkan dalam Daftar Perseroan pada Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia No. AHU-0065596.AH.01.09.TAHUN 2010 tanggal 31 Agustus 2010 dan telah diumumkan dalam Berita Negara Republik Indonesia No. 14, Tambahan No. 1761 tanggal 17 Februari 2012.

PT Mega Manunggal Property Tbk (the “Company”) was established on 23 August 2010 based on the Notarial Deed No. 40 of Merryana Suryana, S.H., Notary in Jakarta. The deed of establishment was ratified by the Ministry of Law and Human Rights of the Republic of Indonesia set forth in its Decision Letter No. AHU-42965.AH.01.01.TAHUN 2010 dated 31 August 2010 and has been registered in the Company Register at Ministry of Law and Human Rights of the Republic of Indonesia No. AHU-0065596.AH.01.09.TAHUN 2010 dated 31 August 2010, and has been published in the Supplement No. 1761 of State Gazette of the Republic of Indonesia No. 14 dated 17 February 2012 .

Anggaran Dasar Perseroan telah mengalami beberapa kali perubahan dan terakhir dirubah dengan Akta Pernyataan Keputusan Rapat Umum Pemegang Saham Tahunan No. 54 tanggal 31 Agustus 2020 yang dibuat dihadapan Ahsoya Ratam, SH, M.Kn, Notaris di Jakarta, dimana Para Pemegang Saham menyetujui perubahan Anggaran Dasar Perseroan dalam rangka penyesuaian dengan POJK No. 14/POJK.04/2019 tentang Perubahan Atas POJK No. 32/POJK.04/2015 tentang Penambahan Modal Perusahaan Terbuka dengan Memberikan Hak Memesan Efek Terlebih Dahulu, POJK No. 15/POJK.04/2020 tentang Rencana dan Penyelenggaraan Rapat Umum Pemegang Saham Perusahaan Terbuka dan POJK No. 16/POJK.04/2020 tentang Pelaksanaan Rapat Umum Pemegang Saham Perusahaan Terbuka Secara Elektronik sebagaimana konsep perubahannya telah ditayangkan dalam Rapat, perubahan ini telah diterima dan dicatat oleh Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia sesuai dengan surat Penerimaan Pemberitahuan Perubahan Anggaran Dasar No. AHU-AH.01.03-0390138 tanggal 23 September 2020.

The Company's Articles of Association have been amended several times and most recently by the Deed of Decision of the Annual General Meeting of Shareholders No. 54 dated 31 August 2020 made before Ahsoya Ratam, SH, M.Kn, Notary in Jakarta, where the Shareholders approved the amendment to the Company's Articles of Association in order to adjust to POJK No. 14/POJK.04/2019 concerning Amendments to POJK No.

32/POJK.04/2015 concerning Increase of Public Company Capital by Granting Pre- emptive Rights, POJK No. 15/POJK.04/2020 concerning the Plan and Implementation of the General Meeting of Shareholders of Public Companies and POJK No. 16/POJK.04/2020 concerning the Implementation of the General Meeting of Shareholders of Public Listed Companies Electronically as the draft amendment has been published in the Meeting, this change has been accepted and recorded by the Ministry of Law and Human Rights of the Republic of Indonesia in accordance with the letter of acceptance of the notification of amendments to the Articles of Association no. AHU-AH.01.03-0390138 dated 23 September 2020.

Tuan Hungkang Sutedja adalah pemegang saham induk utama dari Perseroan dan entitas anaknya (secara kelompok selanjutnya disebut

“Grup”). Entitas induk langsung dari Perseroan adalah PT Mega Mandiri Properti.

Mr. Hungkang Sutedja is the ultimate shareholder of the Company and its subsidiaries (collectively referred to hereafter as the “Group”). The immediate parent company of the Company is PT Mega Mandiri Properti.

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b. Penawaran Umum Efek Perusahaan b. Public Offering of the Company’s securities

Pada tanggal 4 Juni 2015, Perseroan memperoleh surat pernyataan efektif dari

Otoritas Jasa Keuangan (“OJK”) No. S-229/D.04/2015 untuk melakukan

penawaran umum saham perdana sejumlah 1.714.285.000 saham biasa dengan nilai nominal per saham Rp 100 (Rupiah penuh) untuk ditawarkan kepada masyarakat dengan harga penawaran per saham sebesar Rp 585 (Rupiah penuh). Termasuk di dalamnya jumlah saham umum perdana kepada masyarakat adalah saham yang telah dialokasikan sehubungan dengan program alokasi saham karyawan atau “ESA” sejumlah 3.049.500 saham sesuai dengan Surat Keputusan Direksi Perseroan No. 005/D/Prog.PK/IV.2015 tanggal 1 April 2015.

On 4 June 2015, the Company obtained a notice of effectivity letter from the Financial Services Authority (“FSA”) No. S-229/D.04/2015 to conduct an Initial Public Offering (“IPO”) of 1,714,285,000 ordinary shares with nominal value of Rp 100 (full Rupiah) per share to the public at an offering price of Rp 585 (full Rupiah) per share.

The share offering includes stocks allocated for Employee Stock Allocation Program (“ESA”) amounting to 3,049,500 shares in accordance with the Resolution of the Board of Directors No. 005/D/Prog.PK/IV.2015 dated 1 April 2015.

Perseroan telah mencatatkan seluruh sahamnya di Bursa Efek Indonesia (“BEI”) pada tanggal 12 Juni 2015.

All of the Company’s shares were listed in the Indonesia Stock Exchange (“IDX”) on 12 June 2015.

Pada tanggal 31 Oktober 2017, Perseroan memperoleh surat pernyataan efektif dari OJK No. S-435/D.04/2017 atas Pernyataan Pendaftaran dalam rangka Penawaran Umum Terbatas I dengan penerbitan Hak Memesan Efek Terlebih Dahulu.

On 31 October 2017, the Company obtained a notice of effectivity letter from FSA No. S-435/D.04/2017 of the Registration Statement in the Limited Public Offering I with Preemptive Rights.

c. Kegiatan usaha Perseroan c. The Company’s activities

Sesuai dengan Pasal 3 Anggaran Dasarnya, Perseroan bergerak dalam bidang usaha real estat, pergudangan dan penyimpanan.

According to Article 3 of its Articles of Association, the Company is engaged in real estate, warehousing and storage.

Perseroan mulai beroperasi secara komersial pada bulan April 2012. Perseroan berkedudukan di Grha Intirub Lantai 2, Jalan Cililitan Besar No. 454, Jakarta Timur.

The Company started its commercial operations in April 2012. The Company is domiciled at Grha Intirub 2nd Floor, Jalan Cililitan Besar No. 454, Jakarta Timur.

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1. UMUM (lanjutan) 1. GENERAL (continued)

d. Dewan Komisaris, Direksi dan Karyawan d. Board of Commissioners, Directors and Employees

Susunan Dewan Komisaris dan Direksi Perseroan pada tanggal 30 September 2021 dan 31 Desember 2020 sebagai berikut:

The Company’s Board of Commissioners and Directors as at 30 September 2021 and 31 December 2020 were as follows:

30 September 31 Desember/

2021 December 2020

Dewan Komisaris Board of Commissioners

Komisaris Utama Andreyanto Toemali Andreyanto Toemali President Commissioner

Komisaris Independen Zainul Abidin bin Mohamed Rasheed Zainul Abidin bin Mohamed Rasheed Independent Commissioner

Komisaris Independen Ho Kee Sin Ho Kee Sin Independent Commissioner

Direksi Board of Directors

Direktur Utama Hungkang Sutedja Hungkang Sutedja President Director

Direktur Loa Siong Lie Loa Siong Lie Director

Direktur Gomos Benjamin Silitonga - Director

Sebagai perseroan publik, Perseroan memiliki Komisaris Independen dan Komite Audit yang diwajibkan oleh OJK.

As a public company, the Company has Independent Commissioners and an Audit Committee as required by FSA.

Komite Audit Perseroan pada tanggal 30 September 2021 dan 31 Desember 2020 adalah sebagai berikut:

The Company’s Audit Committee as at 30 September 2021 and 31 December 2020 were as follows:

Ketua Ho Kee Sin Chairman

Anggota Drs. Herbudianto, Ak. Members

Andreyanto Toemali

Perseroan telah mengangkat Khrisna Daswara sebagai Sekretaris Perseroan terhitung sejak tanggal 9 Februari 2015.

On 9 February 2015, the Company appointed Khrisna Daswara as the Corporate Secretary.

Jumlah remunerasi yang diberikan kepada Dewan Komisaris dan Direksi Perseroan untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2021 dan 2020 masing- masing adalah Rp 3.835.009 dan Rp 12.486.731.

Total remuneration provided to the Board of Commisioners and Directors of the Company for the nine month periods ended 30 September 2021 and 2020 were Rp 3,835,009 and Rp 12,486,731, respectively.

Pada tanggal 30 September 2021 dan 31 Desember 2020, Grup memiliki masing- masing sejumlah 123 dan 122 karyawan tetap.

As at 30 September 2021 and 31 December 2020, the Group had a total of 123 and 122 permanent employees, respectively.

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e. Struktur Entitas Anak e. The Structure of Subsidiaries

Perseroan mengkonsolidasi entitas anak di bawah ini karena mempunyai kepemilikan mayoritas atau hak untuk mengendalikan operasi.

The Company consolidates the following subsidiaries due to its majority ownership or its right to control their operations.

Persentase kepemilikan/ Jumlah aset (sebelum eliminasi)/

Percentage of ownership Total assets (before elimination) Tahun mulai

operasi/

Years of 31 Desember/ 31 Desember/

Entitas anak/ Kedudukan/ Kegiatan usaha/ commencing 30 September December 30 September December

Subsidiaries Domicile Main activity operations 2021 2020 2021 2020

PT Intirub Jakarta Real estate yang dimiliki sendiri 2011 99.68% 99.50% 1,132,612,351 1,130,171,188

atau disewa/Direct owned or leased real estate

PT Mega Tridaya Jakarta Real estate yang dimiliki sendiri Pra-operasi/ 99.78% 99.78% 1,665,791,104 1,552,641,128

Properti (MTP) atau disewa/Direct owned Pre-operating

or leased real estate

PT Indo Log Jakarta Real estate yang dimiliki sendiri Pra-operasi/ 70.23% 70.23% 413,776,599 406,081,500

Advisory (ILA) atau disewa/Direct owned Pre-operating

PT Mega Khatulistiwa Jakarta Real estate yang dimiliki sendiri 2020 54.88% 54.88% 2,948,932,614 2,758,984,739

Properti (MKP)¹⁾ atau disewa/Direct owned

PT Mega Dharma Jakarta Real estate yang dimiliki sendiri 2017 54.88% 54.88% 1,118,686,036 1,055,963,049

Properti (MDP)²⁾ atau disewa/Direct owned

PT Manunggal Persada Jakarta Real estate yang dimiliki sendiri 2017 54.88% 54.88% 380,428,403 359,140,022

Properti (MPP)²⁾ atau disewa/Direct owned

PT Subang Cakrawala Jakarta Real estate yang dimiliki sendiri 2018 54.88% 54.88% 325,223,820 325,003,560

Properti (SCP)²⁾ atau disewa/Direct owned

PT Mega Properti Jakarta Real estate yang dimiliki sendiri 2018 54.88% 54.88% 332,470,385 322,235,399

Logistik Nusantara atau disewa/Direct owned

(MPLN)²⁾ or leased real estate

PT Ace Dalle Mega Jakarta Real estate yang dimiliki sendiri 2019 54.88% 54.87% 619,505,762 590,553,653

Properti (ADMP)²⁾ atau disewa/Direct owned

PT Manunggal Timur Jakarta Real estate yang dimiliki sendiri 2020 54.88% 54.88% 365,781,272 364,376,265

Properti (MATP)²⁾ atau disewa/Direct owned

PT Mega Cahaya Jakarta Real estate yang dimiliki sendiri 2020 54.88% 54.88% 331,118,744 301,921,559

Properti (MCP)²⁾ atau disewa/Direct owned

PT Bukit Properti Jakarta Real estate yang dimiliki sendiri 2021 54.88% 54.88% 545,887,110 447,177,521

Logistik (BPL)²⁾ atau disewa/Direct owned

PT Mega Aruna Nusantara Jakarta Real estate yang dimiliki sendiri 2021 54.83% 54.67% 252,772,012 187,602,468

Properti (MANP)²⁾ atau disewa/Direct owned

PT Subang Horison Jakarta Real estate yang dimiliki sendiri Pra-operasi/ 54.88% 54.88% 120,774,030 120,911,314

Properti (SHP)²⁾ atau disewa/Direct owned Pre-operating

PT Mega Buana Jakarta Real estate yang dimiliki sendiri Pra-operasi/ 54.88% 54.88% 490,886,356 490,731,538

Properti Logistik atau disewa/Direct owned Pre-operating

(MBPL)²⁾ or leased real estate

PT Mega Angkasa Jakarta Real estate yang dimiliki sendiri Pra-operasi/ 54.67% 54.67% 2,491,482 2,472,368

Properti (MAP)²⁾ atau disewa/Direct owned Pre-operating

PT Mega Arga Jakarta Real estate yang dimiliki sendiri Pra-operasi/ 54.67% 54.67% 2,770,513 2,757,214

Properti (MARP)²⁾ atau disewa/Direct owned Pre-operating

PT Mega Surya Jakarta Real estate yang dimiliki sendiri Pra-operasi/ 54.67% 54.67% 2,459,708 2,462,603

Properti (MSP)²⁾ atau disewa/Direct owned Pre-operating

(14)

1. UMUM (lanjutan) 1. GENERAL (continued)

e. Struktur Entitas Anak (lanjutan) e. The Structure of Subsidiaries (continued)

Persentase kepemilikan/ Jumlah aset (sebelum eliminasi)/

Percentage of ownership Total assets (before elimination) Tahun mulai

operasi/

Years of 31 Desember/ 31 Desember/

Entitas anak/ Kedudukan/ Kegiatan usaha/ commencing 30 September December 30 September December

Subsidiaries Domicile Main activity operations 2021 2020 2021 2020

PT Mega Jaya Lestari Jakarta Real estate yang dimiliki sendiri Pra-operasi/ 99.68% 99.62% 455,510,248 455,565,881

Properti (MJLP)³⁾ atau disewa/Direct owned Pre-operating

PT Mega Cakrawala Jakarta Real estate yang dimiliki sendiri Pra-operasi/ 99.62% 99.62% 29,712,925 29,698,600

Internusa Properti atau disewa/Direct owned Pre-operating

(MCIP)³⁾ or leased real estate

PT Mega Bawana Jakarta Real estate yang dimiliki sendiri Pra-operasi/ 54.67% 54.67% 2,731,249 2,703,056

Properti (MBP)²⁾ atau disewa/Direct owned Pre-operating

PT Mega Samudra Jakarta Real estate yang dimiliki sendiri Pra-operasi/ 54.67% 54.67% 2,712,555 2,682,761

Internusa Properti atau disewa/Direct owned Pre-operating

(MSIP)²⁾ or leased real estate

PT Mega Sumber Jakarta Real estate yang dimiliki sendiri Pra-operasi/ 54.67% 54.67% 2,722,169 2,694,034

Anugerah Properti atau disewa/Direct owned Pre-operating

(MSAP)²⁾ or leased real estate

PT Hamparan Cipta Jakarta Pergudangan dan penyimpanan/ Pra-operasi/ 99.68% - 546,066,510 -

Sejati (HCS)³⁾ warehousing and storage Pre-operating

1) Melalui/through MTP 2) Melalui/through MKP 3) Melalui/through Intirub

Peningkatan investasi di Entitas Anak Increase of investment in Subsidiaries

Modal ditempatkan dan disetor/ Lembar saham/

Issued and paid-up capital Number of shares

Periode 31 Desember/ 31 Desember/ Pemegang

Entitas anak/ perubahan/ 30 September December 30 September December saham/

Subsidiaries Period of change 2021 2020 2021 2020 Shareholders

Intirub Mei/May 2021 Rp 557,609,523 Rp 353,465,011 5,576,095,230 3,534,650,110 MMLP

ADMP April 2021 Rp 193,588,930 Rp 92,238,930 1,935,889,300 99,988 MKP

BPL April 2021 Rp 230,301,350 Rp 188,890,000 2,303,013,500 1,888,900,000 MKP

MATP April 2021 Rp 298,768,570 Rp 256,482,000 2,987,685,700 2,564,820,000 MKP

MANP April 2021 Rp 11,655,300 Rp 2,615,000 116,553 26,150 MKP

MCP April 2021 Rp 201,890,000 Rp 97,900,000 2,018,900,000 979,000,000 MKP

MJLP April 2021 Rp 455,620,000 Rp 2,615,000 4,556,200 26,150 INT

HCS^* April 2021 Rp 547,490,000 Rp - 547,490 - INT

* Diakuisisi oleh Intirub di bulan April 2021/Acquired by Intirub in April 2021

(15)

e. Struktur Entitas Anak (lanjutan) e. The Structure of Subsidiaries (continued)

Akuisisi HCS Acquisition HCS

Pada tanggal 28 April 2021, Intirub mengakuisisi 547.490 lembar saham HCS (99,99% kepemilikan dengan nilai nominal sebesar Rp 547.490.000) dengan cara melakukan penyetoran modal sebesar 221.500 saham dan membeli kepemilikan dari pihak ketiga, masing-masing 154.840 saham dari PT Hamparan Logistik Nusantara, 65.200 saham dari PT Surya Nuansa Ceria, 48.900 saham dari Tiga Investments Pte. Ltd., 48.900 saham dari Vantage Assets Ltd. dan 8.150 saham dari Fides Capital Partners Limited.

On 28 April 2021, Intirub acquired 547,490 shares in HCS (99.99% ownership with nominal amount of Rp 547,490,000) by paid in 221,500 shares and buying from third parties ownership 154,840 shares from PT Hamparan Logistik Nusantara, 65,200 shares from PT Surya Nuansa Ceria, 48,900 shares from Tiga Investments Pte Ltd, 48,900 shares from Vantage Assets Ltd. and 8,150 shares from Fides Capital Partners Limited., respectively.

Dengan demikian, Intirub memiliki pengendalian atas HCS dan HCS mulai dikonsolidasikan sejak tanggal akuisisi ini. Akuisisi tersebut bertujuan untuk mendukung kegiatan usaha Perseroan.

As a result, Intirub has control on HCS and HCS started to be consolidated since the acquisition date. This acquisition aims to support the Company’s business.

Berikut adalah ikhtisar dari aset yang diperoleh dan liabilitas yang diambil alih pada tanggal akuisisi:

The following summarizes and the recognised amounts of assets acquired and liabilities assumed at the acquisition date:

Kas dan setara kas 52,560,020 Cash and cash equivalents

Pajak dibayar di muka 170,009 Prepaid tax

Piutang kepada pihak berelasi 54,000 Due from related party

Properti investasi 492,617,000 Investment properties

Aset lainnya 3,000 Other assets

Liabilitas jangka pendek (34,532) Current liabilities

Nilai wajar aset bersih yang diperoleh 545,369,497 Fair value of net assets required

Nilai wajar dari properti investasi diukur berdasarkan perhitungan dari Penilai Independen dengan menggunakan pendekatan data pasar (hierarki nilai wajar tingkat 2).

The fair value of investment property is measured based on calculation by Independent Appraiser using the market data approach method (the level 2 fair value hierarchy).

Nilai wajar dari kas dan setara kas, pajak dibayar di muka, piutang kepada pihak berelasi, aset lainnya serta liabilitas jangka pendek mendekati nilai tercatat pada tanggal akuisisi.

The fair value of cash and cash equivalents, prepaid tax, due from related party, other assets and current liabilities approximates their carrying amount of the acquisition date.

f. Penyelesaian laporan keuangan konsolidasian interim

f. Completion of the interim consolidated financial statements

Laporan keuangan konsolidasian interim ini telah diselesaikan dan disetujui untuk diterbitkan oleh Direksi Perseroan pada tanggal 29 Oktober 2021.

The accompanying interim consolidated financial statements were completed and authorised for issuance by the Company’s Directors on 29 October 2021.

(16)

Kebijakan akuntansi utama Grup yang diterapkan dalam penyusunan laporan keuangan konsolidasian interim adalah seperti dijabarkan di bawah ini:

The significant accounting policies of the Group adopted in preparation of the interim consolidated financial statements are set out below:

a. Dasar penyusunan laporan keuangan konsolidasian interim

a. Basis of preparation of the interim consolidated financial statements

Laporan keuangan konsolidasian interim Grup disusun berdasarkan Standar Akuntansi Keuangan di Indonesia yang mencakup Pernyataan dan Interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (“DSAK”) dan Peraturan No. VIII.G.7 mengenai “Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik” yang diterbitkan oleh OJK.

The Group’s interim consolidated financial statements have been prepared in accordance with Indonesian Financial Accounting Standards, which comprise the Statements and Interpretations issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (“DSAK”) and the Regulation No. VIII.G.7 regarding the

“Presentation and Disclosures of Financial Statements of Issuers or Public Companies”

issued by FSA.

Laporan keuangan konsolidasian interim disusun berdasarkan konsep harga perolehan, kecuali untuk properti investasi (Catatan 7), serta menggunakan dasar akrual kecuali untuk laporan arus kas konsolidasian interim.

The interim consolidated financial statements have been prepared under the historical cost convention, except for investment properties (Note 7), and using the accrual basis except for the interim consolidated statements of cash flows.

Laporan arus kas konsolidasian interim disusun dengan menggunakan metode langsung dengan mengelompokkan arus kas dalam aktivitas operasi, investasi dan pendanaan.

The interim consolidated statements of cash flows are prepared based on the direct method by classifying cash flows on the basis of operating, investing and financing activities.

Seluruh angka dalam laporan keuangan konsolidasian interim ini, dibulatkan menjadi dan disajikan dalam ribuan Rupiah, kecuali dinyatakan lain.

Figures in these interim consolidated financial statements are rounded to and expressed in thousands of Rupiah, unless otherwise stated.

Penyusunan laporan keuangan konsolidasian interim sesuai dengan Standar Akuntansi Keuangan di Indonesia mengharuskan penggunaan estimasi dan asumsi. Hal tersebut juga mengharuskan manajemen untuk membuat pertimbangan dalam proses penerapan kebijakan akuntansi Grup. Area yang kompleks atau memerlukan pertimbangan yang lebih tinggi atau area dimana asumsi dan estimasi dapat berdampak signifikan terhadap laporan keuangan konsolidasian interim diungkapkan di Catatan 3.

The preparation of interim consolidated financial statements in conformity with Indonesian Financial Accounting Standards requires the use of certain critical accounting estimates and assumptions. It also requires management to exercise its judgment in the process of applying the Group’s accounting policies. Areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the interim consolidated financial statements are disclosed in Note 3.

(17)

(continued)

a. Dasar penyusunan laporan keuangan konsolidasian interim (lanjutan)

a. Basis of preparation of the interim consolidated financial statements

(continued) Perubahan pada Penyataan Standar

Akuntansi Keuangan (“PSAK”) dan Interpretasi Pernyataan Standar Akuntansi Keuangan (“ISAK”)

Changes to the Statements of Financial Accounting Standards (“SFAS”) and Interpretations of Statement of Financial Accounting Standards (“ISFAS”)

Penerapan dari standar baru, amandemen dan penyesuaian berikut yang relevan bagi Grup, berlaku:

New standards, amendments and annual improvement issued, which are relevant to the Group:

Efektif 1 Januari 2021 Effective on 1 January 2021

- Amandemen PSAK 22 “Kombinasi Bisnis” - Amendment to SFAS 22 “Business Combination”

Pada tanggal penerbitan laporan keuangan konsolidasian interim ini, Grup telah mempelajari dampak dari penerapan amandemen tersebut dan berpendapat bahwa amandemen tersebut tidak akan menimbulkan perubahan substansial terhadap kebijakan akuntansi Grup.

At the issuance date of these interim consolidated financial statements, the Group has evaluated the impact of the implementation of the amendment and believes that the amendment will not result in substantial changes to the Group’s accounting policies.

Efektif 1 Januari 2022 dan penerapan dini diperkenankan

Effective on 1 January 2022 and early adoption is permitted

- Amandemen PSAK 57 “Provisi liabilitas kontijensi dan aset kontijensi” tentang kontrak memberatkan - biaya memenuhi kontrak

- Amendment SFAS 57 “Provisions, contingent liabilities and contingent assets”

related to onerous contracts - cost of fulfilling the contracts

- Penyesuaian tahunan PSAK 71 “Instrumen keuangan”

- Annual improvement SFAS 71 “Financial instruments”

- Penyesuaian tahunan PSAK 73 “Sewa” - Annual improvement SFAS 73 “Leases”

Efektif 1 Januari 2023 dan penerapan dini diperkenankan

Effective on 1 January 2023 and early adoption is permitted

- Amandemen PSAK 1 “Penyajian laporan keuangan” tentang klasifikasi liabilitas sebagai lancar atau jangka panjang.

- Amendment SFAS 1 “Presentation of financial statement” related to liabilities classification as short or long-term.

Pada tanggal penerbitan laporan keuangan konsolidasian interim ini, Grup sedang mempelajari dampak yang mungkin timbul dari penerapan standar baru dan amandemen terhadap laporan keuangan konsolidasian interim Grup.

As the issuance date of these interim consolidated financial statements, the Group is evaluating the potential impact of these new standards and amandments on the Group’s interim consolidated financial statements.

(18)

(continued)

b. Prinsip-prinsip konsolidasian b. Principles of consolidation

Laporan keuangan konsolidasian interim meliputi laporan keuangan Perseroan dan entitas anak.

The interim consolidated financial statements include the financial statements of the Company and its subsidiaries.

Entitas anak adalah seluruh entitas dimana Grup memiliki pengendalian. Grup mengendalikan entitas lain ketika Grup terekspos atas, atau memiliki hak untuk, pengembalian yang bervariasi dari keterlibatannya dengan entitas dan memiliki kemampuan untuk mempengaruhi pengembalian tersebut melalui kekuasaannya atas entitas tersebut.

Subsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity.

Entitas anak dikonsolidasikan secara penuh sejak tanggal pendirian ketika mereka didirikan dan dikendalikan oleh perusahaan induk, atau tanggal akuisisi, yaitu tanggal Grup memperoleh pengendalian, ketika diakuisisi dari pihak lain. Mereka terus dikonsolidasikan sampai tanggal kontrol tersebut berhenti.

Subsidiaries are fully consolidated from the date of establishment when they are constituted and controlled by the parent company, or the date of acquisition, being the date on which the Group obtains control, when they are acquired from other parties. They continue to be consolidated until the date of such control ceases.

Untuk anak perusahaan yang didirikan oleh perusahaan induk sendiri, perlakuan akuntansi biasanya terkait dengan pencatatan nilai wajar dari kontribusi modal. Untuk entitas anak yang diakuisisi dari pihak lain, jika ada, Grup menerapkan metode akuisisi untuk mencatat kombinasi bisnis. Imbalan yang dialihkan untuk akuisisi suatu entitas anak adalah sebesar nilai wajar aset yang dialihkan, liabilitas yang diakui terhadap pemilik pihak yang diakusisi sebelumnya dan kepentingan ekuitas yang diterbitkan oleh Grup, jika ada. Kelebihan jumlah imbalan yang dialihkan, dan jumlah setiap kepentingan non-pengendali atas jumlah aset teridentifikasi bersih yang diperoleh yang dicatat sebagai goodwill. Jika jumlah yang diserahkan lebih rendah dari nilai wajar aset bersih terindentifikasi entitas anak yang diakuisisi, selisihnya diakui langsung sebagai keuntungan dalam laporan laba rugi konsolidasian interim.

For subsidiaries that the parent company establishes itself, the accounting treatment would typically be related to recording the fair value of the capital contribution. For subsidiaries acquired from other parties, if any, the Group applies the acquisition method to account for business combinations. The consideration transferred for the acquisition of a subsidiary is the fair value of the assets transferred, the liabilities incurred to the former owners of the acquiree and the equity interests issued by the Group, if any. The excess of the aggregate of the consideration transferred, and any non-controlling interest in the acquiree over the net identifiable assets acquired is recorded as goodwill. If this consideration is lower than fair value of the identifiable net assets of the subsidiary acquired, the difference is recognised directly as gain in the interim consolidated statements of profit or loss.

Biaya yang terkait dengan akuisisi dibebankan pada saat terjadinya.

Acquisition-related costs are expensed as incurred.

(19)

(continued)

b. Prinsip - prinsip konsolidasian (lanjutan) b. Principles of consolidation (continued) Grup mengakui kepentingan non-pengendali

pada pihak yang diakuisisi sebesar bagian proporsional kepentingan non-pengendali atas aset neto pihak yang diakuisisi. Kepentingan non-pengendali disajikan di ekuitas dalam laporan posisi keuangan konsolidasian interim, terpisah dari ekuitas pemilik entitas induk.

The Group recognises any non-controlling interest in the acquiree at the non-controlling interest’s proportionate share of the acquiree’s net assets. Non-controlling interest is reported as equity in the interim consolidated statements of financial position, separate from the owner of the parent’s equity.

Transaksi, saldo dan keuntungan antar entitas Grup yang belum direalisasi telah dieliminasi.

Kerugian yang belum direalisasi juga dieliminasi, kecuali bila terbukti adanya penurunan nilai aset yang ditransfer.

Inter-company transactions, balances and unrealised gains on transactions between Group companies are eliminated. Unrealised losses are also eliminated, unless the transaction provides evidence of an impairment of the transferred assets.

Transaksi dengan kepentingan non-pengendali yang tidak mengakibatkan hilangnya pengendalian merupakan transaksi ekuitas.

Selisih antara jumlah penyesuaian untuk kepentingan non-pengendali dan imbalan yang dibayarkan atau diterima diakui dalam tambahan modal disetor.

Transactions with non-controlling interests that do not result in loss of control are accounted for as equity transactions. Any difference between the amount of the adjustment to non- controlling interests and any consideration paid or received is recognised in additional paid-in capital.

Jika Grup kehilangan pengendalian pada entitas anak, maka Grup akan menghentikan pengakuan aset dan liabilitas entitas anak terdahulu dari laporan keuangan konsolidasian interim.

If the Group loses control of a subsidiary, the Group will derecognise the assets and liabilities of the former subsidiary from the interim consolidated statement of financial position.

Grup akan mengakui sisa investasi pada entitas anak terdahulu pada nilai wajarnya pada tanggal hilangnya pengendalian dan selanjutnya mencatat sisa investasi tersebut dan setiap jumlah terutang oleh atau kepada entitas anak terdahulu sesuai dengan standar yang relevan.

Nilai wajar tersebut dianggap sebagai nilai wajar pada saat pengakuan awal aset keuangan atau (jika sesuai) biaya perolehan pada saat pengakuan awal investasi pada entitas asosiasi.

The Group will recognise any investment retained in the former subsidiary at fair value at the date that the control is lost and subsequently accounts for it and for any amounts owed by or to the former subsidiary in accordance with relevant standards. The fair value shall be regarded as the fair value on initial recognition of a financial asset or the cost on initial recognition of an investment in an associate, if aplicable.

Grup akan mengakui keuntungan atau kerugian terkait dengan hilangnya pengendalian yang dapat diatribusikan pada kepentingan pengendali terdahulu.

The Group will recognise the gain or loss associated with the loss of control attributable to the former controlling interest.

(20)

(continued)

c. Kombinasi bisnis entitas sepengendali c. Business combination for entities under common control

Kombinasi bisnis antar entitas sepengendali dicatat menggunakan metode seperti penyatuan kepemilikan. Selisih antara biaya investasi dengan nilai buku aset neto yang diperoleh dicatat sebagai “tambahan modal disetor” pada bagian ekuitas di laporan posisi keuangan konsolidasian interim.

Business combinations among entities under common control are accounted for using the pooling-of-interests method. The difference between the costs of investment and book value of the acquired net assets is recorded as

“additional paid-in capital” under the equity section of the interim consolidated statements of financial position.

d. Definisi bisnis d. Definition of business Grup menentukan apakah suatu transaksi atau

peristiwa lain merupakan kombinasi bisnis dengan menerapkan definisi bisnis. Bisnis didefinisikan sebagai sekumpulan aktivitas dan aset terintegrasi yang mampu dilakukan dan dikelola untuk tujuan menyediakan barang atau jasa kepada pelanggan, menghasilkan pendapatan investasi (seperti dividen atau bunga) atau menghasilkan pendapatan lain dari aktivitas biasa. Tiga komponen bisnis adalah:

input; proses; dan output.

Grup dapat memilih untuk menerapkan, atau tidak menerapkan, pengujian konsentrasi opsional sebagai penilaian yang disederhanakan tentang apakah serangkaian aktivitas dan aset yang diperoleh bukan bisnis.

Entitas dapat menentukan pilihan secara terpisah untuk setiap transaksi atau peristiwa lainnya.

Pengujian konsentrasi opsional terpenuhi jika secara substansial seluruh nilai wajar aset bruto yang diakuisisi terkonsentrasi dalam aset teridentifikasi tunggal atau kelompok aset teridentifikasi serupa. Jika pengujian konsentrasi opsional tidak terpenuhi, atau jika entitas memilih untuk tidak menerapkan pengujian tersebut, entitas kemudian melaksanakan penilaian untuk menentukan sifat transaksi berdasarkan apakah proses yang diakuisisi bersifat substantif.

The Group determined whether a transaction or other event is a business combination by applying the definition of business. A business is defined as an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing goods or services to customers, generating investment income (such as dividends or interest) or generating other income from ordinary activities. The three components of a business are: inputs; processes; and outputs.

The Group may elect to apply, or not apply optional concentration test as a simplified assessment of whether an acquired set of activities and assets is not a business. The Company may make such an election separately for each transaction or other event.

The optional concentration test is met if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If the optional concentration test is not met, or if the Company elects not to apply the test, the Company shall then perform the assessment to determine the nature of the transaction based on whether the acquired process is substantive.

(21)

(continued)

d. Definisi bisnis (lanjutan) d. Definition of business (continued) Jika serangkaian aktivitas dan aset memiliki

output pada tanggal akuisisi, proses yang diakuisisi (atau kelompok proses) harus dianggap substantif jika, ketika diterapkan pada input atau input-input yang diperoleh:

(a) penting terhadap kemampuan untuk terus memproduksi output, dan input yang diakuisisi mencakup tenaga kerja terorganisir dengan keterampilan, pengetahuan, atau pengalaman yang diperlukan untuk melaksanakan proses (atau kelompok proses) tersebut); atau (b) secara signifikan berkontribusi pada kemampuan untuk terus menghasilkan output dan: dianggap unik atau langka; atau tidak dapat diganti tanpa biaya, usaha, atau penundaan yang signifikan dalam kemampuan untuk terus menghasilkan output.

If a set of activities and assets has outputs at the acquisition date, an acquired process (or group of processes) shall be considered substantive if, when applied to an acquired input or inputs: (a) it is critical to the ability to continue producing outputs, and the inputs acquired include an organised workforce with the necessary skills, knowledge, or (b) experience to perform that process (or group of processes); or significantly contributes to the ability to continue producing outputs and: is considered unique or scarce; or cannot be replaced without significant cost, effort, or delay in the ability to continue producing outputs.

e. Transaksi dan saldo dalam mata uang asing e. Foreign currency transactions and balances

Grup telah menentukan bahwa mata uang fungsional dan pelaporannya adalah Rupiah, oleh karena itu pembukuan dan pencatatan Grup diselenggarakan dalam mata uang Rupiah. Transaksi dalam mata uang selain mata uang pelaporan dibukukan dengan menggunakan kurs pada saat terjadinya transaksi.

The Group has determined that its functional and reporting currency is Rupiah, therefore the Group’s bookkeeping and records are maintained in Rupiah. Transactions involving currencies other than the reporting currency are recorded at the rates of exchange prevailing at the dates of the transactions.

Pos aset dan liabilitas moneter dalam mata uang selain mata uang pelaporan pada tanggal pelaporan dijabarkan ke Rupiah dengan menggunakan kurs tengah Bank Indonesia pada tanggal tersebut, adalah sebagai berikut (dalam satuan Rupiah):

Monetary assets and liabilities denominated in currencies other than the reporting currency at the reporting date are translated into Rupiah using Bank of Indonesia middle rate at that date, are as follows (full Rupiah):

30 September 31 Desember/

2021 December 2020

Dolar Amerika Serikat (“USD”) 14,307 14,105 United Stated Dollar (“USD”) Dolar Singapura (“SGD”) 10,540 10,644 Singapore Dollar (“SGD”)

Keuntungan atau kerugian yang timbul dari transaksi dalam mata uang asing dikreditkan atau dibebankan pada laporan laba rugi konsolidasian interim periode berjalan.

Gains or losses arising from foreign exchange transactions are credited or charged to the interim consolidated statements of profit or loss in the current period.