Standar baru dan revisi yang diadopsi oleh Grup lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued c. Prinsip konsolidasi lanjutan c. Principles of consolidation continued Bagian Grup atas laba atau rugi entitas asosiasi setelah akuisisi diakui dalam laporan laba-rugi komprehensif dan bagian atas mutasi pendapatan komprehensif lainnya setelah akuisisi diakui dalam pendapatan komprehensif lainnya. The Group’s share of its associates’ post- acquisition profits or losses is recognised in the statements of comprehensive income, and its share of post-acquisition movements in other comprehensive income is recognised in other comprehensive income. Keuntungan dan kerugian dilusi yang timbul dari investasi entitas asosiasi diakui dalam laporan laba-rugi. Dilution gains and losses arising from investments in associates are recognised in the profit or loss. Perusahaan mengklasifikasikan investasi pada PT Arun Natural Gas Liquefaction dan PT Badak Natural Gas Liquefaction sebagai investasi tersedia untuk dijual pada harga perolehan karena secara substansi Perusahaan tidak memiliki kendali pada kedua perusahaan tersebut sebab operasinya dikendalikan oleh para produsen gas bumi. The Company classifies its investments in PT Arun Natural Gas Liquefaction and PT Badak Natural Gas Liquefaction as available-for-sale at cost because the Company, in substance, does not control those companies and its operations are controlled by the natural gas producers.d. Transaksi-transaksi pihak berelasi
d. Related party transactions
Perusahaan melakukan transaksi dengan pihak berelasi sesuai PSAK 7 Pengungkapan Pihak-Pihak Berelasi. Seluruh transaksi dan saldo yang material dengan pihak berelasi diungkapkan dalam catatan atas laporan keuangan konsolidasian. The Company enters into transactions with related parties as defined in SFAS 7 Related Party Disclosures. All significant transactions and balances with related parties are disclosed in the notes to these consolidated financial statements.e. Kas dan setara kas
e. Cash and cash equivalents
Kas dan setara kas termasuk kas, bank dan semua deposito berjangka yang jatuh tempo dalam tiga bulan atau kurang sejak tanggal penempatan dan tidak digunakan sebagai jaminan atau tidak dibatasi penggunaannya. Cash and cash equivalents are cash on hand, cash in banks and time deposits with maturity periods of three months or less at the time of placement and which are not used as collateral or are not restricted. Untuk tujuan penyusunan laporan arus kas, kas dan setara kas disajikan setelah dikurangi cerukan. For the purpose of the statements of cash flows, cash and cash equivalents are presented net of overdrafts. Kas dan setara kas yang dibatasi penggunaannya yang akan digunakan untuk membayar liabilitas yang akan jatuh tempo dalam waktu satu tahun disajikan sebagai Kas yang dibatasi penggunaannya dan disajikan sebagai bagian dari Aset Lancar pada neraca konsolidasian. Kas dan setara kas yang dibatasi penggunaannya untuk membayar liabilitas yang akan jatuh tempo dalam waktu lebih dari satu tahun dari tanggal neraca konsolidasian disajikan dalam Aset Lain-lain dan menjadi bagian dari Aset Tidak Lancar pada neraca konsolidasian. Cash and cash equivalents which are restricted for repayment of currently maturing obligations are presented as Restricted Cash under the Current Assets section of the consolidated balance sheets. Cash and cash equivalents which are restricted to repay obligations maturing after one year from the consolidated balance sheet date are presented as part of Other Assets under the Non-Current Assets section of the consolidated balance sheets.Parts
» LKFS Pertamina (Persero) 2013 combined edit
» 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 UMUM lanjutan BBM Retail Retail Fuel
» BBM Industri dan Marine Industrial and Marine Fuel
» UMUM lanjutan Pelumas Lubricants
» Aviasi Aviation LKFS Pertamina (Persero) 2013 combined edit
» Niaga Trading LKFS Pertamina (Persero) 2013 combined edit
» UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Entitas Anak dan Perusahaan Asosiasi
» Subsidiaries and Associates GENERAL continued
» Entitas Anak GENERAL continued
» UMUM lanjutan LKFS Pertamina (Persero) 2013 combined edit
» Subsidiaries and Associates continued
» Entitas Anak lanjutan GENERAL continued
» Subsidiaries continued GENERAL continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Perubahan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Changes IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Standar baru dan revisi yang diadopsi oleh Grup lanjutan
» New and amended standards adopted by
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi-transaksi pihak berelasi 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
» Piutang IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Receivables IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya dibayar di muka 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 Pengembangan LKFS Pertamina (Persero) 2013 combined edit
» Development Assets LKFS Pertamina (Persero) 2013 combined edit
» Aset Produksi LKFS Pertamina (Persero) 2013 combined edit
» Production Assets LKFS Pertamina (Persero) 2013 combined edit
» Aset Minyak dan Gas Serta Panas Bumi Lainnya
» Other Oil Gas and Geothermal Assets
» Aset Minyak dan Gas Serta Panas Bumi Lainnya lanjutan
» Hak Kepemilikan atas Operasi Unitisasi Ownership
» Hak Kepemilikan atas Operasi Unitisasi
» Utang usaha dan utang lain-lain
» Provisi pembongkaran dan restorasi
» Provision for Ownership Interest
» Provision for IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provision for decommissioning and site
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Revenue and expense recognition continued
» Program pensiun dan imbalan kerja
» Pension plan and employee benefits
» Pension IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transactions and balances in non-US Dollar
» 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
» Penurunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Impairment of non-financial assets continued
» Biaya emisi penerbitan obligasi Bonds issuance costs
» Ventura bersama IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Joint venture IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Ventura bersama lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Joint venture continued 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
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING PENGGUNAAN ESTIMASI, MANAGEMENT’S
» PENGGUNAAN ESTIMASI, MANAGEMENT’S
» PENGGUNAAN ESTIMASI, LKFS Pertamina (Persero) 2013 combined edit
» MANAGEMENT’S LKFS Pertamina (Persero) 2013 combined edit
» Akuisisi AKUISISI DAN PENAMBAHAN PARTICIPATING
» Share acquisition of Burlington Resources
» Akuisisi participating interest Lapangan
» Akuisisi saham Natuna 2 B.V.
» Share acquisition of Natuna 2 B.V.
» Acquisition of Anadarko Ambalat Limited,
» Penambahan 5,0295 participating interest AKUISISI DAN PENAMBAHAN PARTICIPATING
» CASH AND CASH EQUIVALENTS continued
» KAS YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH LKFS Pertamina (Persero) 2013 combined edit
» KAS LKFS Pertamina (Persero) 2013 combined edit
» RESTRICTED CASH continued LKFS Pertamina (Persero) 2013 combined edit
» PIUTANG USAHA - PIHAK KETIGA
» TRADE RECEIVABLES - THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan
» TRADE PIUTANG PEMERINTAH DUE FROM THE GOVERNMENT
» Piutang atas penggantian biaya subsidi
» Piutang atas penggantian biaya program
» PIUTANG PEMERINTAH lanjutan PIUTANG PEMERINTAH lanjutan PIUTANG PEMERINTAH lanjutan
» Receivables for reimbursement of costs for
» Piutang imbalan jasa pemasaran
» Receivables for marketing fees
» Subsidiaries’ receivables DUE FROM THE GOVERNMENT continued
» PIUTANG PEMERINTAH lanjutan PIUTANG PEMERINTAH lanjutan
» DUE FROM THE GOVERNMENT continued
» PERSEDIAAN LKFS Pertamina (Persero) 2013 combined edit
» INVENTORIES LKFS Pertamina (Persero) 2013 combined edit
» 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 OTHER ASSETS
» Goodwill lanjutan ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» Goodwill continued 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 PEMERINTAH DUE TO THE GOVERNMENT
» Nilai lawan UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» Conversion account UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» Penerimaan negara dari aktivitas usaha
» Penerimaan negara dari aktivitas usaha Bagian Pemerintah atas penjualan ekspor
» Ngurah Rai UTANG PEMERINTAH lanjutan
» Pinjaman Proyek Pembangunan Panas Bumi
» Lumut Balai Geothermal Project Loan
» Liabilitas UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» Pinjaman bank LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» Bank borrowings LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» Pinjaman bank lanjutan LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» Bank borrowings continued LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» Sewa pembiayaan LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» Finance leases LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» UTANG OBLIGASI BOND PAYABLES
» UTANG OBLIGASI lanjutan BOND PAYABLES continued
» Program imbalan pasca-kerja dan imbalan
» Program imbalan pasca-kerja LKFS Pertamina (Persero) 2013 combined edit
» Post-employment benefit plans LKFS Pertamina (Persero) 2013 combined edit
» Post-employment benefit plans and other
» Post-employment Program imbalan kerja jangka panjang
» Program Tabungan Pekerja LKFS Pertamina (Persero) 2013 combined edit
» Employees’ Saving Plan LKFS Pertamina (Persero) 2013 combined edit
» LIABILITAS IMBALAN LKFS Pertamina (Persero) 2013 combined edit
» EMPLOYEE BENEFITS LIABILITIES continued b.
» LIABILITAS IMBALAN EMPLOYEE BENEFITS LIABILITIES continued b.
» EMPLOYEE BENEFITS LIABILITIES continued c.
» EMPLOYEE BENEFITS LIABILITIES continued d.
» Asumsi-asumsi aktuarial EMPLOYEE BENEFITS LIABILITIES continued d.
» Actuarial assumptions EMPLOYEE BENEFITS LIABILITIES continued d.
» EMPLOYEE BENEFITS LIABILITIES continued e.
» PROVISI PEMBONGKARAN DAN RESTORASI PROVISION FOR DECOMMISSIONING AND SITE
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» PENYESUAIAN AKUN EKUITAS EQUITY ADJUSTMENTS
» PENYESUAIAN AKUN EKUITAS lanjutan EQUITY ADJUSTMENTS continued
» SALDO LABA RETAINED EARNINGS
» SALDO LABA lanjutan RETAINED EARNINGS continued
» PENJUALAN DALAM LKFS Pertamina (Persero) 2013 combined edit
» DOMESTIC SALES OF CRUDE OIL, NATURAL GAS,
» PENGGANTIAN BIAYA LKFS Pertamina (Persero) 2013 combined edit
» PENJUALAN EKSPOR MINYAK MENTAH, GAS BUMI DAN PRODUK MINYAK
» EXPORT OF CRUDE OIL, NATURAL GAS AND OIL PRODUCTS
» PENDAPATAN USAHA LKFS Pertamina (Persero) 2013 combined edit
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» 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
» PENGHASILAN DAN BEBAN KEUANGAN FINANCE INCOME AND FINANCE COST
» 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 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
» Pemeriksaan pajak PERPAJAKAN lanjutan TAXATION continued
» Tax audit PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak Perusahaan
» Tax assessment letters of the Company
» Surat ketetapan pajak Perusahaan lanjutan
» PENGHASILANBEBAN LAIN-LAIN OTHER INCOMEEXPENSE SALDO DAN TRANSAKSI
» Piutang usaha Trade receivables
» SALDO DAN LKFS Pertamina (Persero) 2013 combined edit
» RELATED PARTY LKFS Pertamina (Persero) 2013 combined edit
» Piutang usaha lanjutan SALDO DAN TRANSAKSI
» Trade receivables continued SALDO DAN TRANSAKSI
» Piutang lain-lain Other receivables
» Piutang lain-lain lanjutan SALDO DAN TRANSAKSI
» Other receivables continued SALDO DAN TRANSAKSI
» Utang usaha SALDO DAN TRANSAKSI
» Trade payables SALDO DAN TRANSAKSI
» Utang lain-lain SALDO DAN TRANSAKSI
» Other payables SALDO DAN TRANSAKSI
» Penjualan dan pendapatan usaha lainnya
» Sales and other operating revenues
» Beban pokok penjualan SALDO DAN TRANSAKSI
» Kompensasi manajemen kunci SALDO DAN TRANSAKSI
» Key management compensation SALDO DAN TRANSAKSI
» Hubungan dengan pihak berelasi
» Relations with related parties
» Hubungan dengan pihak berelasi lanjutan
» 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.
» KKS lanjutan OIL AND GAS CONTRACT ARRANGEMENTS
» PSCs continued OIL AND GAS CONTRACT ARRANGEMENTS
» Kontrak Kerjasama PT Pertamina EP
» PT Pertamina EP’s Cooperation Contract
» Perjanjian kerjasama dengan pihak-pihak Cooperation arrangements with the parties in
» Perjanjian kerjasama dengan pihak-pihak
» Cooperation arrangements with the parties in
» Perjanjian kerjasama PHE dengan pihak-
» PHE’s cooperation agreements with other
» KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan Minyak dan gas bumi
» Oil and gas KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan Minyak dan gas bumi lanjutan
» Gas Metana Batubara LKFS Pertamina (Persero) 2013 combined edit
» Coal Bed Methane LKFS Pertamina (Persero) 2013 combined edit
» KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan Gas Metana Batubara lanjutan
» KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan Migas Nonkonvensional
» 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 LKFS Pertamina (Persero) 2013 combined edit
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» ASET KEUANGAN DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Risiko usaha KEBIJAKAN MANAJEMEN RISIKO RISK MANAGEMENT POLICY
» 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
» Manajemen Modal lanjutan KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Capital Management continued KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Nilai wajar KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Komitmen KKS SIGNIFICANT AGREEMENTS,
» Cooperation Contract Commitment SIGNIFICANT AGREEMENTS,
» Komitmen KKS lanjutan SIGNIFICANT AGREEMENTS,
» Cooperation Contract Commitment continued
» Komitmen modal SIGNIFICANT AGREEMENTS,
» Capital commitments SIGNIFICANT AGREEMENTS,
» Komitmen sewa operasi – Grup sebagai
» Gas sale and purchase agreements
» Perjanjian jual beli gas lanjutan
» Gas Perkara hukum Legal cases
» Perkara hukum lanjutan SIGNIFICANT AGREEMENTS,
» Legal cases continued SIGNIFICANT AGREEMENTS,
» Kontrak memberatkan SIGNIFICANT AGREEMENTS,
» Onerous contracts SIGNIFICANT AGREEMENTS,
» PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN lanjutan
» Akuisisi bisnis SIGNIFICANT AGREEMENTS,
» Business acquisition SIGNIFICANT AGREEMENTS,
» Akuisisi bisnis lanjutan SIGNIFICANT AGREEMENTS,
» Business acquisition continued SIGNIFICANT AGREEMENTS,
» PENYAJIAN TRANSAKSI YANG DIHASILKAN DARI
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