Assets held for distribution to the Company
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
o. Aset minyak dan gas serta panas bumi o. Oil gas and geothermal propertiesi. Aset Eksplorasi dan Evaluasi
i. Exploration and Evaluation Assets
Pengeluaran-pengeluaran sehubungan dengan kegiatan eksplorasi dan evaluasi minyak dan gas serta panas bumi dicatat dengan menggunakan metode akuntansi successful efforts. Biaya-biaya yang terjadi diakumulasikan berdasarkan lapangan per lapangan. Oil and natural gas, as well as geothermal exploration and evaluation expenditures are accounted for using the successful efforts method of accounting. Costs are accumulated on a field by field basis. Biaya geologi dan geofisika dibebankan pada saat terjadi. Geological and geophysical costs are expensed as incurred. Biaya-biaya untuk memperoleh hak eksplorasi dan eksploitasi minyak dan gas bumi dicatat sebagai biaya perolehan aset yang belum terbukti jika cadangan terbukti belum ditemukan, atau sebagai biaya perolehan aset terbukti bila cadangan terbukti telah ditemukan. Biaya perolehan aset terbukti diamortisasi dari tanggal mulai produksi komersial berdasarkan total estimasi cadangan terbukti. Costs to acquire rights to explore for and produce oil and gas are recorded as unproved property acquisition costs for properties where proved reserves have not yet been discovered, or proved property acquisition costs if proved reserves have been discovered. Proved property acquisition costs are amortized from the date of commercial production based on total estimated units of proved reserves. Biaya-biaya pengeboran sumur eksplorasi dan biaya-biaya pengeboran- sumur tes stratigrafi, dikapitalisasi sebagai bagian dari aset dalam penyelesaian - sumur eksplorasi dan evaluasi, di dalam aset minyak dan gas bumi hingga ditentukan apakah sumur tersebut menemukan cadangan terbukti. Jika sumur tersebut menemukan cadangan terbukti, kapitalisasi biaya pengeboran sumur dievaluasi terhadap penurunan nilai dan ditransfer menjadi aset dalam penyelesaian - sumur pengembangan walaupun sumur tersebut nantinya tidak akan dijadikan sumur produksi. Jika sumur tersebut tidak menemukan cadangan terbukti, biaya pengeboran sumur yang telah dikapitalisasi akan dibebankan ke dalam laporan laba-rugi sebagai beban sumur kering dry hole. The costs of drilling exploratory wells and the costs of drilling exploratory-type stratigraphic test wells are capitalized as part of assets under construction - exploratory and evaluation wells, within oil and gas properties pending determination of whether the wells have found proved reserves. If the wells have found proved reserves, the capitalized costs of drilling the wells are tested for impairment and transferred to assets under construction - development wells even though the well may not be completed as a production well. If the well has not found proved reserves, the capitalized costs of drilling the well are then charged to profit or loss as a dry hole.Parts
» Pertamina - Hubungan Investor
» PT Pertamina Persero Perusahaan PT Pertamina Persero the Company
» Profil perusahaan UMUM GENERAL
» Company profile UMUM GENERAL
» PT Pertamina UMUM lanjutan GENERAL continued
» Bahan Bakar Minyak BBM Retail
» Retail Fuel BBM Pertamina - Hubungan Investor
» BBM Industri dan Marine Industrial and Marine Fuel
» Perdagangan Trading Pertamina - Hubungan Investor
» Entitas Anak, Perusahaan Asosiasi dan Pengaturan Bersama
» Subsidiaries, Associates UMUM lanjutan GENERAL continued
» Entitas Anak, Perusahaan Asosiasi dan Pengaturan Bersama lanjutan
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Perubahan kebijakan New and amended standards adopted
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» New amended standarts adopted by
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Prinsip konsolidasi Principles of consolidation
» Prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaksi-transaksi pihak berelasi Related party transactions
» Kas dan setara kas Cash and cash equivalents
» Aset keuangan Financial instruments
» Financial assets Financial instruments
» Aset keuangan lanjutan Financial instruments continued
» Financial assets continued Financial instruments continued
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Liabilitas keuangan Financial instruments continued
» Financial liabilities Financial instruments continued
» Liabilitas keuangan lanjutan Financial instruments continued
» Financial liabilities continued Financial instruments continued
» Saling Financial instruments continued
» Offsetting financial instruments Financial instruments continued
» Instrumen keuangan derivatif dan akuntansi lindung nilai
» Derivative financial instruments and hedge accounting
» Instrumen keuangan derivatif dan akuntansi lindung nilai lanjutan
» Derivative financial instruments and hedge accounting continued
» Penurunan nilai dari aset keuangan Impairment of financial assets
» Aset yang dicatat berdasarkan biaya
» Assets carried at amortized cost
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment of financial assets continued i.
» Impairment of financial assets continued
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka dan uang muka
» Prepayments and advances SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset dimiliki untuk didistribusikan kepada Perusahaan
» Assets held for distribution to the Company
» Investasi jangka panjang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Long-term investments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi jangka panjang lanjutan
» Long-term investments continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan Fixed assets continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Aset minyak dan gas serta panas bumi Oil gas and geothermal properties
» Aset Eksplorasi dan Evaluasi
» Exploration and Evaluation Assets
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF
» Aset minyak dan gas serta panas bumi lanjutan
» Oil gas and geothermal properties continued
» Hak Kepemilikan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Utang usaha dan utang lain-lain Trade and other payables
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Provisi pembongkaran dan restorasi Provision for decommissioning and site
» Provisi pembongkaran SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Pengakuan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Program pensiun dan imbalan kerja Pension plan and employee benefits
» Program pensiun SUMMARY OF SIGNIFICANT ACCOUNTING
» Pension plan SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dan saldo dalam denominasi
» Transactions and balances in non-US Dollar
» Transaksi dan saldo dalam denominasi non-Dolar AS lanjutan
» Transactions and balances in non-US Dollar denomination continued
» Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Informasi segmen Segment information
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Biaya emisi penerbitan obligasi Bonds issue costs
» Joint arrangements SUMMARY OF
» SUMMARY OF Pertamina - Hubungan Investor
» Pertimbangan Judgements MANAGEMENT’S USE
» Judgements continued i MANAGEMENT’S USE
» PENGGUNAAN ESTIMASI, PENGGUNAAN ESTIMASI, PENGGUNAAN ESTIMASI,
» Judgements continued ii Aset minyak dan gas bumi lanjutan
» Estimasi dan asumsi Estimates and assumptions
» PENGGUNAAN ESTIMASI, Pertamina - Hubungan Investor
» Estimates and assumptions continued i
» Estimates and assumptions continued ii Estimasi cadangan lanjutan
» Estimates and assumptions continued iv Penyusutan, estimasi nilai sisa dan
» Perolehan participating interest di Blok Mahakam
» Acquisition of participating interest in Mahakam Block
» Perpanjangan participating interest di Blok Offshore North West Java ONWJ
» Extension of ACQUISITION AND
» Akuisisi participating interest di Blok B Acquisition of participating interest in B
» Akuisisi 30 saham PT Arun NGL
» Acquisition of 30 share of PT Arun NGL
» AKUISISI DAN PENAMBAHAN PARTICIPATING INTEREST lanjutan
» Akuisisi participating interest di Blok
» Akuisisi participating interest di Blok MNK
» Acquisition of participating interest in MNK
» Acquisition of participating interest of Murphy Sabah Oil Co. Ltd. and Murphy
» Additional acquisition 15 participating ACQUISITION AND
» Addition of PT PHE OSES’s 7.483068 participating interest in Offshore Southeast
» PENYAJIAN KEMBALI DAN REKLASIFIKASI LAPORAN KEUANGAN KONSOLIDASIAN
» RESTATEMENT AND RECLASSIFICATION OF CONSOLIDATED FINANCIAL STATEMENTS
» PENYAJIAN KEMBALI DAN REKLASIFIKASI LAPORAN
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH
» PIUTANG USAHA - PIHAK KETIGA TRADE RECEIVABLES - THIRD PARTIES
» PIUTANG PEMERINTAH DUE FROM THE GOVERNMENT
» Piutang atas penggantian biaya subsidi jenis BBM tertentu lanjutan
» Receivables for reimbursement of subsidy costs for certain fuel BBM products
» Piutang atas penggantian biaya program konversi minyak tanah ke LPG
» Receivables for PIUTANG PEMERINTAH lanjutan DUE FROM THE GOVERNMENT continued
» Piutang atas penggantian biaya program konversi minyak tanah ke LPG lanjutan
» Piutang imbalan jasa pemasaran Receivables for marketing fees
» Piutang atas penggantian biaya subsidi LPG tabung 3 kg
» Receivables for reimbursement of subsidy costs for 3 kg LPG cylinders
» Piutang atas penggantian biaya subsidi LPG tabung 3 kg lanjutan
» Receivables for reimbursement of subsidy costs for 3 kg LPG cylinders continued
» Piutang Entitas Anak Subsidiaries’ receivables
» PIUTANG PEMERINTAH lanjutan DUE FROM THE GOVERNMENT continued
» PERSEDIAAN INVENTORIES Pertamina - Hubungan Investor
» PERSEDIAAN lanjutan INVENTORIES continued
» INVESTASI LAINNYA OTHER INVESTMENTS INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» INVESTASI JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» Goodwill Goodwill ASET TIDAK LANCAR LAINNYA lanjutan OTHER NON-CURRENT ASSETS continued
» Goodwill lanjutan Goodwill continued
» Aset Non-Free dan Non-Clear - neto Non-Free and Non-Clear assets - net
» Dana yang dibatasi penggunaannya
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG PEMERINTAH DUE TO THE GOVERNMENT
» Conversion account UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» Bagian Pemerintah atas penjualan ekspor dari produksi minyak mentah Indonesia
» The Government’s share of export of Indonesian crude oil production
» Pinjaman Proyek Pembangunan Depot Pengisian Pesawat Udara “DPPU” Ngurah
» Ngurah Rai Airport Refuelling Facility Construction Project Loan
» Pinjaman Proyek Pembangunan Panas Bumi Lumut Balai
» Lumut Balai Geothermal Project Loan
» Pinjaman Proyek Pembangunan Panas Bumi Ulubelu dan Lahendong
» Ulubelu and Lahendong Geothermal Project Loan
» Pinjaman Proyek Pembangunan Panas Bumi Ulubelu dan Lahendong lanjutan
» Ulubelu and Lahendong Geothermal Project Loan continued
» Liabilitas UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» Finance Lease Liability involving State-
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» Pinjaman bank lanjutan Bank loans continued
» Sewa pembiayaan Finance leases
» UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» Program imbalan pascakerja dan imbalan kerja jangka panjang lainnya
» Post-employment benefit plans and other long-term employee benefits
» Program imbalan pascakerja Pertamina - Hubungan Investor
» Post-employment benefit plans Pertamina - Hubungan Investor
» Program imbalan kerja jangka panjang
» Other long-term employee benefits plan
» Program Tabungan Pekerja Pertamina - Hubungan Investor
» Employees’ Saving Plan Pertamina - Hubungan Investor
» Provision for employee benefits
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
» Provision for employee benefits continued
» Employee benefit expense continued
» Employee benefit expense continued ii Biaya imbalan kerja jangka panjang
» Changes in employee benefit obligations
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
» Changes in employee benefit obligations continued
» EMPLOYEE BENEFITS LIABILITIES continued e. Perubahan nilai kini dari liabilitas imbalan
» EMPLOYEE BENEFITS LIABILITIES continued f.
» EMPLOYEE BENEFITS LIABILITIES continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST
» KEPENTINGAN NONPENGENDALI lanjutan NON-CONTROLLING INTEREST continued
» MODAL SAHAM, UANG MUKA SETORAN MODAL DAN TAMBAHAN MODAL DISETOR
» SHARE CAPITAL, ADVANCE FOR SHARE ISSUANCE AND ADDITIONAL PAID-IN CAPITAL
» PENYESUAIAN AKUN EKUITAS DAN BANTUAN PEMERINTAH YANG BELUM DITENTUKAN
» EQUITY ADJUSTMENTS AND GOVERNMENT CONTRIBUTED
» SALDO LABA RETAINED EARNINGS
» PENJUALAN DALAM Pertamina - Hubungan Investor
» DOMESTIC SALES OF CRUDE OIL, NATURAL GAS,
» PENGGANTIAN BIAYA Pertamina - Hubungan Investor
» PENJUALAN EKSPOR MINYAK MENTAH, GAS BUMI DAN PRODUK MINYAK
» EXPORT OF CRUDE OIL, NATURAL GAS AND OIL PRODUCTS
» PENDAPATAN USAHA Pertamina - Hubungan Investor
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PRODUKSI HULU DAN LIFTING UPSTREAM PRODUCTION AND LIFTING COSTS
» BEBAN EKSPLORASI EXPLORATION COSTS
» BEBAN DARI AKTIVITAS OPERASI LAINNYA EXPENSES
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» PENDAPATAN DAN BEBAN KEUANGAN FINANCE INCOME AND COSTS
» Pajak dibayar di muka Prepaid taxes
» Pajak dibayar di muka lanjutan Prepaid taxes continued
» Beban pajak penghasilan Income tax expense
» Pajak kini lanjutan Current taxes continued
» Pajak tangguhan PERPAJAKAN lanjutan TAXATION continued
» Pajak tangguhan lanjutan PERPAJAKAN lanjutan TAXATION continued
» Pajak tangguhan lanjutan Deferred tax continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak Perusahaan Tax assessment letters of the Company
» BEBAN LAIN-LAIN OTHER EXPENSES SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI RELATED PARTIES
» Trade receivables RELATED PARTIES
» Trade receivables continued RELATED PARTIES
» Other receivables RELATED PARTIES
» Other receivables continued Piutang PT Donggi Senoro LNG
» Other receivables continued PT
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» Trade payables RELATED PARTIES
» Utang lain-lain Other payables
» Penjualan dan pendapatan usaha lainnya Sales and other operating revenues
» Beban pokok penjualan RELATED PARTIES
» Kompensasi manajemen kunci Key management compensation
» Relations with related parties
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI
» PSCs OIL AND GAS CONTRACT ARRANGEMENTS a. KKS
» 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: lanjutan
» PHE’s cooperation agreements with other parties are as follows: continued
» Gas Metana Batubara Coal Bed Methane
» KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan
» Migas Nonkonvensional Unconventional Oil and Gas
» Kepemilikan secara langsung dan tidak langsung Perusahaan pada KKS minyak
» The Company’s directly and indirectly held foreign oil and gas PSC interests
» Operasi Sendiri Own Operations
» Kontrak Operasi Bersama “KOB” Joint Operating Contracts “JOCs”
» PGE’s income from geothermal activities is
» AUDIT PEMERINTAH GOVERNMENT AUDIT
» AKTIVITAS YANG TIDAK MEMPENGARUHI ARUS KAS
» ACTIVITIES NOT AFFECTING CASH FLOWS
» AKTIVITAS YANG TIDAK MEMPENGARUHI ARUS KAS lanjutan
» ACTIVITIES NOT AFFECTING CASH FLOWS continued
» Kategori Instrumen ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL ASSETS AND LIABILITIES continued
» Saling Hapus Aset dan Liabilitas Keuangan Offsetting Financial Asset and Liabilities
» Saling Hapus Aset dan Liabilitas Keuangan lanjutan
» Offsetting Financial Asset and Liabilities continued
» Risiko pasar lanjutan Market risk continued
» Risiko pasar lanjutan Risiko keuangan lanjutan Financial risk continued
» Market risk continued Risiko keuangan lanjutan Financial risk continued
» Market risk continued Risiko kredit Credit risk
» Risiko kredit lanjutan Risiko keuangan lanjutan Financial risk continued
» Credit risk continued i Pihak ketiga dan pihak-pihak
» Risiko kredit lanjutan Credit risk continued i Pihak ketiga dan pihak-pihak
» Credit risk continued ii Pemerintah
» Risiko likuiditas Liquidity risk
» Risiko likuiditas lanjutan Liquidity risk continued
» Manajemen Permodalan Capital Management
» Manajemen Permodalan lanjutan Capital Management continued
» PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN
» Komitmen KKS Cooperation Contract Commitment
» Komitmen modal Capital commitments
» Komitmen sewa operasi - Grup sebagai pihak yang menyewa
» Operating lease commitments - Group as lessee
» PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN lanjutan
» Perjanjian jual beli gas Gas sale and purchase agreements
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