Impairment of financial assets continued i.
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
k. Aset dimiliki untuk didistribusikan kepada Perusahaan
k. Assets held for distribution to the Company
Aset dimiliki untuk didistribusikan kepada Perusahaan dinilai berdasarkan nilai yang lebih rendah antara nilai tercatat dan nilai wajar setelah dikurangi biaya pelepasan. Assets held for distribution to the Company are recognized at the lower of carrying amount and fair value less costs to sell.l. Penyertaan jangka panjang
l. Long-term investments
i Investasi pada entitas asosiasi i Investments in associates Untuk kebijakan akuntansi selengkapnya atas entitas asosiasi lihat Catatan 2c. See Note 2c for the complete accounting policy on associates. ii Properti invesasi ii Investment property Properti investasi terdiri dari tanah dan bangunan yang dikuasai Grup untuk menghasilkan pendapatan sewa atau untuk kenaikan nilai, atau kedua-duanya dan tidak untuk digunakan dalam produksi atau penyediaan barang atau jasa atau untuk tujuan administratif atau dijual dalam kegiatan usaha normal. Investment property consists of land and buildings held by the Group to earn rental income or for capital appreciation, or both, rather than for use in the production or supply of goods or services, administrative purposes or sale in the normal course of business. Properti investasi diukur dengan menggunakan metode biaya, yang dinyatakan sebesar biaya perolehan termasuk biaya transaksi dikurangi akumulasi penyusutan dan kerugian penurunan nilai, jika ada, kecuali tanah yang tidak disusutkan. Biaya perolehan tersebut termasuk biaya penggantian bagian properti investasi, jika kriteria pengakuan terpenuhi dan tidak termasuk biaya operasi penggunaan properti tersebut. An investment property is measured using the cost model that is stated at cost including transaction costs less accumulated depreciation and impairment losses, if any, except for land which is not depreciated. Such cost includes the cost of replacing part of the investment property, if the recognition criteria are satisfied, and excludes operating expenses involving the use of such property. Penyusutan bangunan dihitung dengan menggunakan metode garis lurus berkisar antara 4 sampai 40 tahun yang merupakan estimasi umur manfaat ekonomisnya. Building depreciation is computed using the straight-line method over the estimated useful lives of buildings ranging from 4 to 40 years. Properti investasi dihentikan pengakuannya pada saat pelepasan atau ketika properti investasi tersebut ditarik dari penggunaannya lagi secara permanen dan tidak memiliki manfaat ekonomis di masa depan yang dapat diharapkan dari pelepasannya. Keuntungan atau kerugian yang timbul dari penghentian pengakuan atau pelepasan properti investasi diakui dalam laporan laba rugi dalam tahun terjadinya penghentian pengakuan atau pelepasan tersebut. An investment property is derecognized upon disposal or when such investment property is permanently withdrawn from use and no future economic benefits are expected from its disposal. Gains or losses arising from the derecognition or disposal of investment property are recognized in the profit or loss in the year such derecognition or disposal occurs.Parts
» Pertamina (Persero) Bilingual 31 Desember 2016 Released
» PT Pertamina Persero “Perusahaan” lanjutan PT Pertamina Persero “the Company” continued
» Profil perusahaan lanjutan UMUM lanjutan GENERAL continued
» Company profile continued UMUM lanjutan GENERAL continued
» Bahan Bakar Minyak BBM Retail
» Retail Fuel BBM Pertamina (Persero) Bilingual 31 Desember 2016 Released
» BBM Industri dan Marine Industrial and Marine Fuel
» Aviasi Aviation Pertamina (Persero) Bilingual 31 Desember 2016 Released
» Perdagangan Trading Pertamina (Persero) Bilingual 31 Desember 2016 Released
» PT Pertamina Persero “Perusahaan” lanjutan
» PT Pertamina Persero “the Company” continued
» PT Pertamina Persero “the Company” continued Entitas Anak, Subsidiaries, Associates
» Entitas Anak, Subsidiaries, Associates
» Entitas Anak, UMUM lanjutan GENERAL continued
» Subsidiaries, Associates UMUM lanjutan GENERAL continued
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» The adoption of these newrevised
» 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 assets
» Aset keuangan lanjutan Financial instruments continued
» Financial assets continued Financial instruments continued
» Liabilitas keuangan Financial instruments continued
» Financial liabilities Financial instruments continued
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Liabilitas keuangan lanjutan Financial instruments continued
» Financial liabilities continued Financial instruments continued
» Liabilitas keuangan lanjutan Financial liabilities continued
» Saling hapus 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
» Penyertaan jangka panjang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Long-term investments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyertaan 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
» 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 (Persero) Bilingual 31 Desember 2016 Released
» Pertimbangan Judgements MANAGEMENT’S USE
» Biaya eksplorasi dan evaluasi
» Judgements continued ii. Biaya pengembangan
» Estimasi dan asumsi Estimates and assumptions
» Estimates and assumptions continued i
» Estimates and assumptions continued ii Estimasi cadangan lanjutan
» Estimates and assumptions continued iiI Aset minyak dan gas bumi lanjutan
» PENGGUNAAN ESTIMASI, Pertamina (Persero) Bilingual 31 Desember 2016 Released
» Estimates and assumptions continued iv Penyisihan
» Estimates and assumptions continued vi Penyusutan, estimasi nilai sisa dan
» Akuisisi saham Pacifico SA “Pacifico” di Etablissements Maurel et Prom SA MP
» Perolehan participating interest di Wilayah Kerja East Ambalat
» Acquisition of participating interest in East Ambalat Contract Area
» Perolehan participating interest di Wilayah Kerja Mahakam
» Acquisition of participating interest in Mahakam Contract Area
» Perolehan participating interest di Blok Kampar
» Acquisition of participating interest in Kampar Block
» Akuisisi participating interest di Blok B Acquisition of participating interest in B
» Akuisisi saham PT Arun NGL Acquisition of PT Arun NGL’s shares
» Penambahan participating interest PHE
» Akuisisi participating interest di Blok Abar
» Acquisition of participating interest in Abar
» AKUISISI DAN PENAMBAHAN PARTICIPATING INTEREST lanjutan
» Akuisisi participating interest di Blok MNK
» Akuisisi participating ACQUISITION AND
» Acquisition of participating interest in Murphy Sabah Oil Co. Ltd. and Murphy
» ACQUISITION AND Pertamina (Persero) Bilingual 31 Desember 2016 Released
» 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 atas penggantian biaya subsidi jenis BBM tertentu
» Receivable of subsidy reimbursements for certain fuel BBM products
» Piutang atas penggantian biaya subsidi jenis BBM tertentu lanjutan
» Receivable of subsidy reimbursements for certain fuel BBM products continued
» Piutang atas penggantian biaya subsidi LPG tabung 3 kg
» Receivable of subsidy reimbursements for 3 kg LPG cylinders
» Piutang atas penggantian biaya subsidi LPG tabung 3 kg lanjutan
» Receivable of subsidy reimbursements for 3 kg LPG cylinders continued
» Piutang imbalan jasa pemasaran Receivables of marketing fees
» Piutang Entitas Anak Subsidiaries’ receivables
» PERSEDIAAN INVENTORIES Pertamina (Persero) Bilingual 31 Desember 2016 Released
» PERSEDIAAN lanjutan INVENTORIES continued
» INVESTASI LAINNYA OTHER INVESTMENTS PENYERTAAN JANGKA PANJANG LONG-TERM INVESTMENTS
» PENYERTAAN JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued
» Goodwill Goodwill ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» Goodwill lanjutan Goodwill continued
» Aset Non-Free dan Non-Clear - neto Non-Free and Non-Clear assets - net
» Dana yang dibatasi penggunaannya
» Dana yang ASET TIDAK LANCAR LAINNYA lanjutan OTHER NON-CURRENT ASSETS continued
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» Conversion account UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» 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 Sewa UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» Finance Lease Liability involving State- Owned Assets Utilized by PT Pertamina EP
» Liabilitas Lainnya UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» Other Liability UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» Liabilitas Lainnya lanjutan UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» Other Liability continued UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» BEBAN AKRUAL 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 (Persero) Bilingual 31 Desember 2016 Released
» Post-employment benefit plans Pertamina (Persero) Bilingual 31 Desember 2016 Released
» Program imbalan kerja jangka panjang
» Provisi imbalan kerja karyawan Provision for employee benefits
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
» Provision for employee benefits continued
» Provision for employee benefits continued i Liabilitas imbalan pascakerja lanjutan
» Biaya imbalan kerja Employee benefits expense
» Employee benefits expense continued
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
» Employee benefits expense continued ii Biaya imbalan kerja jangka panjang
» Changes in employee benefits obligations
» 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
» MODAL SAHAM, UANG MUKA SETORAN MODAL DAN TAMBAHAN MODAL DISETOR
» SHARE CAPITAL, ADVANCE FOR SHARE ISSUANCE AND ADDITIONAL PAID-IN CAPITAL
» BANTUAN PEMERINTAH Pertamina (Persero) Bilingual 31 Desember 2016 Released
» SALDO LABA DAN DIVIDEN INTERIM RETAINED EARNINGS AND INTERIM DIVIDEND
» SALDO LABA DAN DIVIDEN INTERIM lanjutan RETAINED EARNINGS AND INTERIM DIVIDEND
» PENJUALAN DALAM Pertamina (Persero) Bilingual 31 Desember 2016 Released
» DOMESTIC SALES OF CRUDE OIL, NATURAL GAS,
» PENGGANTIAN BIAYA Pertamina (Persero) Bilingual 31 Desember 2016 Released
» PENJUALAN EKSPOR MINYAK MENTAH, GAS BUMI DAN PRODUK MINYAK
» EXPORT OF CRUDE OIL, NATURAL GAS AND OIL PRODUCTS
» PENDAPATAN USAHA Pertamina (Persero) Bilingual 31 Desember 2016 Released
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD 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
» BEBAN LAIN-LAIN OTHER EXPENSES
» Pajak dibayar di muka Prepaid taxes
» Pajak dibayar di muka lanjutan Prepaid taxes continued
» 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
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI RELATED PARTY
» Trade receivables RELATED PARTY
» Trade receivables continued RELATED PARTY
» Piutang lain-lain Other receivables
» Other receivables continued Piutang dari PT Donggi Senoro LNG
» Other receivables continued PT
» Trade payables RELATED PARTY
» Utang lain-lain Other payables
» Penjualan dan pendapatan usaha lainnya Sales and other operating revenues
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» Kompensasi manajemen kunci dan Dewan Komisaris
» Compensation of key management and Board of Commissioners
» Relationships 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 adalah 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 Minyak dan
» Perjanjian kerjasama PT Pertamina EP Cepu PEPC’s dengan pihak-pihak lain
» PT Pertamina EP Cepu PEPC’s cooperation agreements with other parties are as follows:
» KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan
» Perjanjian kerjasama PT Pertamina EP Cepu Alas Dara Kemuning PEPCADK’s
» PT Pertamina EP Cepu Alas Dara Kemuning PEPCADK’s cooperation agreements with
» 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
» Kategori Instrumen ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» Saling Hapus Aset dan Liabilitas Keuangan Offsetting Financial Assets and Liabilities
» 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 Credit risk continued i Pihak ketiga dan pihak-pihak
» 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
» 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
» Komitmen KKS Cooperation Contract commitment
» Komitmen modal Capital commitments
» Komitmen sewa operasi - Grup sebagai pihak yang menyewa
» Operating lease commitments - Group as lessee
» Perjanjian jual beli gas Gas sale and purchase agreements
» Perkara hukum lanjutan Legal case continued
» PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN lanjutan
» KBH Blok ONWJ ONWJ Block PSC
» Akuisisi saham PERISTIWA SETELAH TANGGAL PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» Acquisition of shares and takeover of convertible bonds of Etablissements Maurel
» Pengelolaan Wilayah Kerja Grup Pasca Terminasi
» The Group’s Contract Area Operatorship
» Perubahan Nomenklatur Jabatan Anggota- Anggota Direksi Perusahaan
Show more