PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Halaman 586 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in US Dollar, unless otherwise stated
15. ASET MINYAK DAN GAS lanjutan 15. OIL AND GAS ASSETS continued
b. Properti minyak dan gas lanjutan
b. Oil and gas properties continued
31 DesemberDecember 2015 Saldo awal
Saldo akhir Beginning
Penambahan Akuisisi
Pengurangan Ending
balance Addition
Acquisition Deduction
balance Harga perolehan
Cost
- Ketapang, Jawa Timur 204,181,022
34,898,178 -
- 239,079,200
Ketapang, East Java - - Bangkanai,
Bangkanai, - Kalimantan Tengah
78,584,352 7,355,935
- -
85,940,287 Central Kalimantan
- Pangkah, Jawa Timur 941,387,478
65,710,431 -
42,301,419 964,796,490
Pangkah, East Java - - Fasken, Texas
177,737,477 72,235,358
- -
249,972,835 Fasken, Texas -
- Muriah, Jawa Tengah 101,051,000
11,463,596 -
- 112,514,596
Muriah, Central Java - - Southeast Sumatra,
Southeast Sumatera, - Sumatera
53,042,816 5,716,825
- -
58,759,641 Sumatra
- Muara Bakau, Muara Bakau, -
Kalimantan -
241,782,799 70,890,494
- 312,673,293
Kalimantan 1,555,984,145
439,163,122 70,890,494
42,301,419 2,023,736,342
Accumulated Akumulasi penyusutan,
depreciation, deplesi,
depletion dan amortisasi
and amortisation
- Ketapang, Jawa Timur -
10,010,462 -
- 10,010,462
Ketapang, East Java - - Pangkah, Jawa Timur
99,053,407 107,461,487
- -
206,514,894 Pangkah, East Java -
- Fasken, Texas 3,169,381
18,982,029 -
- 22,151,410
Fasken, Texas - - Muriah, Jawa Tengah
- 3,149,460
- -
3,149,460 Muriah, Central Java -
- Southeast Sumatra, Southeast Sumatera, -
Sumatera 630,388
10,755,812 -
- 11,386,200
Sumatra 102,853,176
150,359,250 -
- 253,212,426
Akumulasi Acumulated
penurunan nilai impairment
- Ketapang, Jawa Timur 12,681,022
- -
- 12,681,022
Ketapang, East Java - - Pangkah, Jawa Timur
1,881,100 89,097,242
- -
90,978,342 Pangkah, East Java -
- Fasken, Texas 11,068,096
- -
- 11,068,096
Fasken, Texas - - Southeast Sumatra,
Southeast Sumatera, - Sumatera
10,912,425 8,552,055
- -
19,464,480 Sumatra
36,542,643 97,649,297
- -
134,191,940 Nilai buku, bersih
1,416,588,326 1,636,331,976
Net book value
PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Halaman 587 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in US Dollar, unless otherwise stated
15. ASET MINYAK DAN GAS lanjutan 15. OIL AND GAS ASSETS continued
b. Properti minyak dan gas lanjutan
b. Oil and gas properties continued
Pada tahun 2016 terdapat penyesuaian biaya pembongkaran sebesar USD5.978.245 akibat
perubahan estimasi proyeksi biaya yang dicatat sebagai penambahan biaya perolehan.
In 2016 there was an adjustment to the dismantling cost amounting to USD5,978,245
due to the change in estimation of projected cost that are recorded as additional cost.
Pada tahun 2015 terdapat penyesuaian biaya pembongkaran sebesar USD42.301.419 akibat
perubahan estimasi proyeksi biaya yang dicatat sebagai pengurang biaya perolehan.
In 2015,
there was
an adjustment
of dismantling cost amounting to USD42,301,419
due to the change in estimation of projected cost that are recorded as deduction of cost.
Penurunan nilai properti minyak dan gas atas secara umum disebabkan oleh penurunan
prediksi harga minyak masa depan selama masa PSC pada masing-masing blok minyak
dan gas. Impairment in oil and gas properties is
triggered primarily by the decrease in the forecast oil price during the period of PSC for
each oil and gas block.
Pada tanggal 31 Desember 2016, seluruh sumur,
perlengkapan dan
fasilitas terkait
diasuransikan dengan
nilai pertanggungan
sebesar USD993.766.842. As of December 31, 2016, all wells and related
equipment and
facilities were
insured amounted to USD993,766,842.
c. Uji penurunan nilai atas properti minyak dan
gas c.
Impairment test on oil and gas properties
Pengujian penurunan nilai atas properti minyak dan gas dilakukan ketika terdapat suatu indikasi
bahwa nilai tercatat properti minyak dan gas tersebut mengalami penurunan. Dalam hal ini,
manajemen Grup menentukan hak kepemilikan pada masing-masing blok sebagai satu UPK.
Impairment test on oil and gas properties is performed when there is an indication that oil
and gas properties carrying value may have impaired. In this matter, the management of
the Group
determined the
participating interests in the respective blocks as a CGU.
Jumlah terpulihkan
UPK dinilai
dengan menggunakan proyeksi arus kas berdasarkan
pendapatan yang akan diterima dari kegiatan produksi minyak dan gas dengan periode
proyeksi hingga akhir masa PSC. Rencana produksi pada proyeksi arus kas ini tidak
melampaui cadangan minyak dan gas atau akhir masa PSC.
The recoverable amount of the CGUs is determined using cash flow projections based
on revenue generated from oil and gas production and projections until the end of
PSC. Production plan used in the cashflow projection, do not exceed oil and gas reserves
or the end of the period of PSC.
Perhitungan arus
kas diskontoan
yang digunakan meliputi proyeksi arus kas di masa
depan dan mendiskontokannya menjadi nilai kini.
Proses pendiskontoan
menggunakan tingkat pengembalian yang sesuai dengan risiko
terkait dengan bisnis atau aset dan nilai waktu uang.
A discounted cash flow calculation was used, which involved projecting cash flows and
discounting them back to present value. The discounting process uses a rate of return that
is commensurate with the risk associated with the business or asset and the time value of
money.
Manajemen menentukan
asumsi utama
berdasarkan kombinasi pengalaman masa lalu dan sumber eksternal.
Management determined the key assumptions based on a combination of past experience
and external sources.
