Pertimbangan Judgements Pertamina - Hubungan Investor
a. Pertimbangan
a. Judgements
Pertimbangan-pertimbangan berikut dibuat oleh manajemen dalam proses penerapan kebijakan akuntansi Grup yang memiliki dampak yang paling signifikan terhadap jumlah-jumlah yang diakui dalam laporan keuangan konsolidasian: The following judgements, made by management in the process of applying the Group’s accounting policies, have the most significant effects on the amounts recognised in the consolidated financial statements: i Penyisihan penurunan nilai atas pinjaman yang diberikan dan piutang i Provision for the impairment of loans and receivables Penyisihan penurunan nilai piutang dipelihara pada jumlah yang menurut manajemen adalah memadai untuk menutup kemungkinan tidak tertagihnya piutang. Pada setiap tanggal laporan keuangan, Grup secara spesifik menelaah apakah telah terdapat bukti objektif bahwa suatu aset keuangan telah mengalami penurunan nilai tidak tertagih. Provision for the impairment of receivables is maintained at a level considered adequate to provide for potentially uncollectible receivables. The Group assesses specifically at each balance sheet date whether there is objective evidence that a financial asset is impaired uncollectible. Penyisihan yang dibentuk berdasarkan pengalaman penagihan masa lalu dan faktor-faktor lainnya yang mungkin mempengaruhi kolektibilitas, antara lain kemungkinan kesulitan likuiditas atau kesulitan keuangan yang signifikan yang dialami oleh debitur atau penundaan pembayaran yang signifikan. The level of provision is based on past collection experience and other factors that may affect collectability such as the probability of insolvency or significant financial difficulties of the debtor or significant delay in payments. Jika terdapat bukti objektif penurunan nilai, maka saat dan besaran total yang dapat ditagih diestimasi berdasarkan pengalaman kerugian masa lalu. Penyisihan penurunan nilai dibentuk atas saldo-saldo piutang yang diidentifikasi secara spesifik telah mengalami penurunan nilai. If there is objective evidence of impairment, then timing and collectible amounts are estimated based on historical loss data. Provision for impairment is provided on receivables balance specifically identified as impaired. 408 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 541 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated 3. PENGGUNAAN ESTIMASI, PERTIMBANGAN DAN ASUMSI MANAJEMEN lanjutan 3. MANAGEMENT’S USE OF ESTIMATES, JUDGEMENTS AND ASSUMPTIONS continued a. Pertimbangan lanjutana. Judgements continued i
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» Pertamina - Hubungan Investor
» 70.63 73.55 343.34 Pertamina - Hubungan Investor
» 21.86 21.74 65.37 64.88 5.72 7.23 42.40 29.94 Pertamina - Hubungan Investor
» 29.04 31.88 17.27 14.89 Pertamina - Hubungan Investor
» 7.27 2.45 2.28 Pertamina - Hubungan Investor
» 94.02 94.31 72.75 71.87 68.69 Pertamina - Hubungan Investor
» 20.86 31.15 26.38 29.42 Pertamina - Hubungan Investor
» 11.71 20.52 30.97 58.83 Pertamina - Hubungan Investor
» PT Pertamina Persero the Company i.
» PT Pertamina Persero the Company Profil perusahaan lanjutan Company profile continued
» PT Pertamina Persero the Company
» Subsidiaries and Associates i.
» Subsidiaries and Associates continued i.
» Subsidiaries and Associates continued ii. Perusahaan Asosiasi lanjutan
» Subsidiaries and Associates continued iii. Pengendalian Bersama Entitas
» Prinsip konsolidasi lanjutan Principles of consolidation continued
» Aset keuangan Financial assets Aset keuangan lanjutan Financial assets continued
» Aset keuangan lanjutan Financial assets continued
» Penurunan nilai dari aset keuangan lanjutan Impairment of financial assets continued i.
» Piutang Receivables Persediaan Inventories
» Long-term investments continued ii Properti investasi - investasi jangka Aset tetap Fixed assets
» Sewa Leases Leases continued
» Oil gas and geothermal properties
» Oil gas and geothermal properties continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Program pensiun dan imbalan kerja Pension plan and employee benefits
» Program pensiun dan imbalan kerja
» Pajak penghasilan Income tax Pajak penghasilan lanjutan Income tax continued
» Segment information Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Biaya emisi penerbitan obligasi Bonds issue costs Interests in joint ventures
» Share capital Dividen Dividends
» Pertimbangan Judgements Pertamina - Hubungan Investor
» Judgements continued i Pertamina - Hubungan Investor
» Estimasi dan asumsi Es Estimates and assumptions
» Control over PT Elnusa Tbk. continued
» Goodwill Pertamina - Hubungan Investor
» Goodwill continued Pertamina - Hubungan Investor
» Liabilitas Pertamina - Hubungan Investor
» Pinjaman bank Bank borrowings Bank borrowings continued
» Bank borrowings continued i Sewa pembiayaan Finance leases
» Imbalan kerja karyawan Provision for employee benefits Provision for employee benefits continued
» Provision for employee benefits continued i Liabilitas imbalan pasca-kerja lanjutan
» Provision for employee benefits continued ii Liabilitas imbalan kerja jangka panjang
» Employee benefit expense Pertamina - Hubungan Investor
» Employee benefit expense continued i Biaya imbalan pasca-kerja - bersih
» Changes in employee benefit obligations
» Changes in employee benefit obligations continued Asumsi-asumsi aktuarial Actuarial assumptions
» Actuarial assumptions continued Pertamina - Hubungan Investor
» Pajak dibayar di muka Prepaid taxes Prepaid taxes continued
» Current taxes continued Pertamina - Hubungan Investor
» Deferred tax Pertamina - Hubungan Investor
» Deferred tax continued Pertamina - Hubungan Investor
» Deferred tax continued Administrasi Administration
» Pemeriksaan pajak Tax audit Tax assessment letters of the Company
» Tax assessment letters of the Company continued
» Piutang usaha Trade receivables
» Piutang usaha lanjutan Trade receivables continued
» Piutang usaha lanjutan Trade receivables continued Piutang lain-lain Other receivables
» Piutang lain-lain lanjutan Other receivables continued
» Hubungan dengan pihak berelasi Relations with related parties
» PSCs Pertamina - Hubungan Investor
» PT Pertamina EP’s Cooperation Contract
» Perjanjian kerjasama dengan pihak-pihak dalam melakukan aktivitas minyak dan gas
» Cooperation arrangements with the parties in conducting oil and gas activities
» Perjanjian kerjasama PHE dengan pihak- pihak lain sebagai berikut
» Operasi Sendiri Own Operations Kontrak Operasi Bersama KOB Joint Operating Contracts JOCs
» Business risks continued Risiko Keuangan Financial risk
» Financial risk continued II.
» Financial risk continued II. Financial risk continued II.
» Financial risk continued III. Risiko likuiditas
» Financial risk continued III. Risiko likuiditas lanjutan Manajemen Permodalan Capital Management
» Capital Management continued Nilai wajar Fair Value
» Fair Value continued Komitmen KKS Cooperation Contract Commitment
» Perkara hukum Legal cases Perkara hukum lanjutan Legal cases continued
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