1.1. Post-employment benefit PROVISION FOR
21. PENYISIHAN IMBALAN KERJA KARYAWAN
lanjutan21. PROVISION FOR
EMPLOYEE BENEFITS continuedb. Penyisihan
imbalan kerja karyawan lanjutanb. Provision for employee benefits continued
Rincian estimasi liabilitas imbalan pasca-kerja dan imbalan jangka panjang lainnya untuk masing-masing program yang diselenggarakan Perusahaan pada tanggal 31 Desember 2012 dan 2011 dan 1 Januari 2011 adalah sebagai berikut: The details of estimated post-employment benefit obligations and other long-term employment benefits for each of the programs operated by the Company as of 31 December 2012 and 2011 and 1 January 2011 were as follows: i Liabilitas imbalan pasca-kerja i Post-employment benefit obligations 31 DesemberDecember 2012 Tunjangan kesehatan pasca-kerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Nilai kini liabilitas Present value of the imbalan pasti 1,029,744 1,529,801 1,400,967 21,263 3,981,775 defined benefit obligations Nilai wajar aset program 835,018 - - - 835,018 Fair value of plan assets Status yang belum didanai 194,726 1,529,801 1,400,967 21,263 3,146,757 Unfunded status Biaya jasa lalu yang belum diakui Unrecognised past - non vested 1,148 - 17,453 1,229 19,830 service cost - non-vested Labarugi aktuarial Unrecognised actuarial yang belum diakui 131,402 654,878 511,957 6,190 17,709 gainslosses Jumlah - Perusahaan 64,472 2,184,679 906,463 28,682 3,184,296 Total - Company 31 DesemberDecember 2011 Tunjangan kesehatan pasca-kerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Nilai kini liabilitas Present value of the imbalan pasti 953,110 1,762,400 1,386,464 22,110 4,124,084 defined benefit obligations Nilai wajar aset program 851,780 - - - 851,780 Fair value of plan assets Status yang belum didanai 101,330 1,762,400 1,386,464 22,110 3,272,304 Unfunded status Biaya jasa lalu yang belum diakui Unrecognised past - non vested 1,593 - 21,022 1,114 23,729 service cost - non-vested Labarugi aktuarial Unrecognised actuarial yang belum diakui 48,364 486,570 463,774 5,694 19,874 gainslosses Jumlah - Perusahaan 54,559 2,248,970 943,712 28,918 3,276,159 Total - Company Disajikan kembali lihat Catatan 4 As restated refer to Note 4 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5139 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN 1 JANUARI 2011 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 AND 1 JANUARY 2011 Expressed in thousands of US Dollar, unless otherwise stated21. PENYISIHAN IMBALAN KERJA KARYAWAN
Parts
» Laporan Keuangan Konsolidasi 2012(Audited)
» PT Pertamina Persero Perusahaan
» PT Pertamina Persero the Company
» Profil Perusahaan lanjutan GENERAL continued
» Company Profile continued GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan
» UMUM lanjutan Pelumas Lubricants
» Aviasi Aviation Laporan Keuangan Konsolidasi 2012(Audited)
» Niaga Trading Laporan Keuangan Konsolidasi 2012(Audited)
» Entitas Anak dan Perusahaan Asosiasi
» UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan
» UMUM lanjutan Laporan Keuangan Konsolidasi 2012(Audited)
» Basis of preparation of the consolidated Perubahan Changes
» Standar baru dan revisi yang diadopsi oleh Grup lanjutan New and amended standards adopted by
» Standar baru dan revisi yang diadopsi oleh Grup lanjutan
» New and amended standards adopted by
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Related party transactions IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset yang dicatat berdasarkan biaya
» Aset yang tersedia untuk dijual
» Assets classified as available for sale
» Aset Impairment of financial assets continued
» Piutang IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Receivables IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya dibayar dimuka dan uang muka
» Prepayments and advances IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Investasi jangka panjang IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Long-term investments IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset tetap IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Oil IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset Eksplorasi dan Evaluasi lanjutan
» Exploration and Laporan Keuangan Konsolidasi 2012(Audited)
» Aset Pengembangan Laporan Keuangan Konsolidasi 2012(Audited)
» Development Assets Laporan Keuangan Konsolidasi 2012(Audited)
» Aset Produksi Production Assets
» Aset Minyak dan Gas Serta Panas Bumi Lainnya
» Other Oil Gas and Geothermal Assets
» Utang usaha dan utang lain-lain
» Provision IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provision for decommissioning and site
» Pengakuan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Revenue and expense recognition continued
» Program pensiun dan imbalan kerja
» Pension plan and employee benefits
» Program IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pension IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dan saldo dalam denominasi
» Pajak penghasilan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Income tax IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pajak penghasilan lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Income tax continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Informasi segmen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Segment information IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Biaya emisi penerbitan obligasi Bonds issuance costs
» Ventura bersama IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Joint venture IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividends IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» PENGGUNAAN ESTIMASI, MANAGEMENT Laporan Keuangan Konsolidasi 2012(Audited)
» PENGGUNAAN ESTIMASI, Laporan Keuangan Konsolidasi 2012(Audited)
» MANAGEMENT Laporan Keuangan Konsolidasi 2012(Audited)
» Penyajian kembali PENYAJIAN KEMBALI DAN REKLASIFIKASI
» Penyajian kembali RESTATEMENT AND RECLASSIFICATION OF
» PENYAJIAN KEMBALI DAN REKLASIFIKASI
» Reklasifikasi laporan RESTATEMENT AND RECLASSIFICATION OF
» Reclassification of RESTATEMENT AND RECLASSIFICATION OF
» RESTATEMENT AND RECLASSIFICATION OF
» PENAMBAHAN 30 PARTICIPATING INTEREST Laporan Keuangan Konsolidasi 2012(Audited)
» ADDITION OF PT PHE WEST MADURA’S 30
» CASH AND CASH EQUIVALENTS continued
» KAS YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH Laporan Keuangan Konsolidasi 2012(Audited)
» PIUTANG USAHA - PIHAK KETIGA
» TRADE RECEIVABLES - THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan
» TRADE Laporan Keuangan Konsolidasi 2012(Audited)
» PIUTANG DARI PEMERINTAH DUE FROM THE GOVERNMENT
» Piutang atas penggantian biaya subsidi
» Piutang atas penggantian biaya subsidi Piutang atas penggantian biaya program
» Piutang atas penggantian biaya program
» Receivables for reimbursements of costs for
» Piutang imbalan jasa pemasaran
» Receivables for marketing fees
» PIUTANG DARI PEMERINTAH lanjutan
» PT Pertamina EP’s receivables
» Piutang PHE DUE FROM THE GOVERNMENT continued
» PHE’s receivables DUE FROM THE GOVERNMENT continued
» Piutang PHE lanjutan DUE FROM THE GOVERNMENT continued
» PERSEDIAAN INVENTORIES Laporan Keuangan Konsolidasi 2012(Audited)
» PERSEDIAAN lanjutan INVENTORIES continued
» INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» INVESTASI JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET MINYAK DAN GAS SERTA PANAS BUMI OIL GAS AND GEOTHERMAL PROPERTIES
» ASET MINYAK DAN GAS SERTA PANAS BUMI
» OIL GAS AND GEOTHERMAL PROPERTIES
» Goodwill ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» Aset Non-Free dan Non-Clear - bersih
» Non-Free and Non-Clear assets - net
» Restricted cash ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA – PIHAK KETIGA TRADE PAYABLES – THIRD PARTIES
» UTANG KEPADA PEMERINTAH DUE TO THE GOVERNMENT
» Nilai lawan UTANG KEPADA PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» Conversion account UTANG KEPADA PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» Penerimaan negara dari aktivitas usaha
» Bagian Pemerintah atas penjualan ekspor
» Bagian Pemerintah atas penjualan gas bumi
» The Government’s share of domestic natural
» Utang dari pembelian produksi LPG bagian Pinjaman
» Ngurah Rai Airport Refuelling Facility DPPU
» Pinjaman Ngurah Rai Airport Refuelling Facility DPPU
» Pinjaman Proyek Pembangunan Panas Bumi
» Liabilitas UTANG KEPADA PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» Pinjaman bank LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» Bank loans LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» Pinjaman bank lanjutan LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» Bank loans continued LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» Sewa pembiayaan LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» Finance lease LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» Sewa pembiayaan lanjutan LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» Finance lease continued LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» UTANG OBLIGASI BONDS PAYABLES
» UTANG OBLIGASI lanjutan BONDS PAYABLES continued
» Program imbalan pasca-kerja dan imbalan
» 1. Perusahaan 1. The Company PROVISION FOR
» 1.1. Program imbalan pasca-kerja 1.1. Post-employment benefit plans
» 1. Perusahaan lanjutan 1. The Company continued
» 1.1. Program imbalan pasca-kerja PROVISION FOR
» 1.1. Post-employment benefit PROVISION FOR
» 1.2. Program imbalan kerja jangka panjang lainnya
» 1.2. Other long-term employee benefits
» 1.3. Program Tabungan Pekerja 1.3. Employees’ Saving Plan
» 1.3. Program Tabungan PROVISION FOR
» 1.3. Employees’ Saving Plan continued
» 2. Entitas Anak 2. Subsidiaries PROVISION FOR
» Penyisihan imbalan kerja karyawan Provision for employee benefits
» Provision for employee benefits continued
» Provision for employee benefits continued Biaya imbalan kerja Employee benefit expense
» Biaya imbalan kerja lanjutan
» Employee benefit expense continued
» Perubahan liabilitas imbalan kerja
» Changes in employee benefit obligations
» Perubahan liabilitas imbalan kerja lanjutan
» PENYISIHAN IMBALAN KERJA KARYAWAN
» Asumsi-asumsi aktuarial PROVISION FOR
» Actuarial assumptions PROVISION FOR
» Asumsi-asumsi aktuarial lanjutan PROVISION FOR
» Actuarial assumptions continued PROVISION FOR
» PENYISIHAN UNTUK BIAYA PEMBONGKARAN DAN RESTORASI
» PROVISION FOR DECOMMISSIONING AND SITE RESTORATION
» PENYISIHAN UNTUK BIAYA PEMBONGKARAN DAN RESTORASI lanjutan
» PROVISION FOR DECOMMISSIONING AND SITE RESTORATION continued
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» Penyesuaian terhadap akun ekuitas Equity adjustments
» Equity adjustments continued EQUITY ADJUSTMENTS
» PENYESUAIAN TERHADAP AKUN EKUITAS DAN BANTUAN PEMERINTAH YANG BELUM
» EQUITY ADJUSTMENTS Laporan Keuangan Konsolidasi 2012(Audited)
» UANG MUKA DIVIDEN DIVIDEND ADVANCES
» SALDO LABA RETAINED EARNINGS
» SALDO LABA lanjutan RETAINED EARNINGS continued
» PENJUALAN DALAM Laporan Keuangan Konsolidasi 2012(Audited)
» DOMESTIC SALES OF CRUDE OIL, NATURAL GAS,
» PENGGANTIAN BIAYA Laporan Keuangan Konsolidasi 2012(Audited)
» PENDAPATAN USAHA BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN POKOK PENJUALAN lanjutan COST OF GOODS SOLD continued
» BEBAN PRODUKSI HULU DAN LIFTING UPSTREAM PRODUCTION AND LIFTING COSTS
» BEBAN EKSPLORASI EXPLORATION COSTS
» BEBAN DARI AKTIVITAS OPERASI LAINNYA EXPENSES IN RELATION TO OTHER OPERATING
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» PENDAPATANBEBAN KEUANGAN - BERSIH FINANCE INCOMECOST – NET
» PENDAPATANBEBAN LAIN-LAIN – BERSIH OTHER INCOMEEXPENSE – NET
» Prepaid taxes PERPAJAKAN TAXATION
» Pajak dibayar di muka lanjutan
» Prepaid taxes continued PERPAJAKAN lanjutan TAXATION continued
» Utang pajak PERPAJAKAN lanjutan TAXATION continued
» Taxes payable PERPAJAKAN lanjutan TAXATION continued
» Beban pajak penghasilan PERPAJAKAN lanjutan TAXATION continued
» Income tax expense PERPAJAKAN lanjutan TAXATION continued
» Pajak kini PERPAJAKAN lanjutan TAXATION continued
» Current taxes PERPAJAKAN lanjutan TAXATION continued
» Pajak kini lanjutan PERPAJAKAN lanjutan TAXATION continued
» Current taxes continued PERPAJAKAN lanjutan TAXATION continued
» Pajak kini lanjutan Current taxes continued
» Pajak tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax PERPAJAKAN lanjutan TAXATION continued
» Pajak tangguhan lanjutan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax continued PERPAJAKAN lanjutan TAXATION continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak Perusahaan
» Tax assessment letters of the Company
» SALDO DAN TRANSAKSI RELATED PARTY
» SALDO DAN TRANSAKSI Laporan Keuangan Konsolidasi 2012(Audited)
» Trade payables RELATED PARTY
» Penjualan dan pendapatan usaha lainnya
» Sales and other operating revenues
» Kompensasi manajemen kunci RELATED PARTY
» Key management compensation RELATED PARTY
» Relations with related parties
» RELATED PARTY Laporan Keuangan Konsolidasi 2012(Audited)
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI
» OIL AND GAS CONTRACT ARRANGEMENTS a.
» Kontrak Kerja Sama KKS lanjutan Production
» Kontrak Kerjasama PT Pertamina EP
» PT Pertamina EP’s Cooperation Contract
» Kontrak OIL AND GAS CONTRACT ARRANGEMENTS
» Perjanjian kerjasama dengan pihak-pihak Cooperation arrangements with the parties in
» Perjanjian kerjasama dengan pihak-pihak
» Cooperation arrangements with the parties in
» Cooperation arrangements with the parties in Perjanjian kerjasama PHE dengan pihak-
» Perjanjian kerjasama PHE dengan pihak-
» KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan Minyak dan gas bumi lanjutan
» Gas Metana Batubara Laporan Keuangan Konsolidasi 2012(Audited)
» Coal Bed Methane Laporan Keuangan Konsolidasi 2012(Audited)
» KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan Gas Metana Batubara lanjutan
» KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan
» Kepemilikan secara langsung Perusahaan
» The Company’s directly held foreign oil and
» WILAYAH KERJA PANAS BUMI GEOTHERMAL WORKING AREAS
» Operasi Sendiri Own Operations
» Kontrak Operasi Bersama KOB a.
» AUDIT PEMERINTAH GOVERNMENT AUDIT
» AUDIT PEMERINTAH lanjutan GOVERNMENT AUDIT continued
» AKTIVITAS YANG Laporan Keuangan Konsolidasi 2012(Audited)
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» ASET KEUANGAN DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Risiko pasar lanjutan Market risk continued
» Risiko pasar lanjutan Financial risk continued
» Market risk continued Financial risk continued
» Market risk continued Risiko kredit Credit risk
» Risiko kredit lanjutan Credit risk continued
» Risiko kredit lanjutan Financial risk continued
» Credit risk continued Financial risk continued
» Risiko keuangan lanjutan KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Risiko likuiditas Financial risk continued
» Liquidity risk Financial risk continued
» Risiko likuiditas lanjutan Financial risk continued
» Liquidity risk continued Financial risk continued
» Manajemen Modal KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Capital Management KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Nilai wajar KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Nilai wajar lanjutan KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Fair value continued KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Komitmen KKS PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN
» Cooperation Contract Commitment PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN
» Komitmen modal PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN
» Capital commitments PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN
» Komitmen sewa operasi – Grup sebagai
» Gas sale and purchase agreements Perkara hukum Legal cases
» Perkara hukum lanjutan Legal cases continued
» Perkara hukum lanjutan PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN lanjutan
» Legal cases continued PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN lanjutan
» Kontrak memberatkan PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN lanjutan
» Onerous contracts PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN lanjutan
» Kontrak memberatkan lanjutan Onerous contracts continued
» Akuisisi bisnis PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN lanjutan
» Business acquisition PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN lanjutan
» Akuisisi bisnis lanjutan PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN lanjutan
» Business acquisitioncontinued PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN lanjutan
» Business acquisition continued PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN lanjutan
» PENYAJIAN TRANSAKSI YANG DIHASILKAN DARI
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