The original consolidated financial statements included herein are in the Indonesian language.
PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Desember 2015 dan Tahun Yang Berakhir Pada Tanggal Tersebut
Disajikan dalam Dolar AS, Kecuali Dinyatakan Lain PT PERUSAHAAN GAS NEGARA PERSERO TBK
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS December 31, 2015 and
The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated
107
15. ASET EKSPLORASI DAN EVALUASI DAN PROPERTI MINYAK DAN GAS lanjutan
15. EXPLORATION AND
EVALUATION ASSETS
AND OIL AND GAS PROPERTIES continued a.
Aset Eksplorasi dan Evaluasi lanjutan a.
Exploration and
Evaluation Assets
continued
Pada tanggal 14 Mei 2014, SEI, melalui PT Saka Energi Bangkanai Barat ’’SEBB‘’
menandatangani perjanjian pengalihan 30 kepemilikan participating interest di West
Bangkanai PSC dari Salamander Energy West
Bangkanai Limited
’’Salamander‘’ senilai US480.100.
On May 14, 2014, SEI, through PT Saka Energi Bangkanai Barat ’’SEBB‘’, signed farm-out
agreement of 30 participating interest in West Bangkanai PSC from Salamander Energy
West Bangkanai
Limited ’’Salamander‘’
amounted to US480,100. Pengalihan
participating interest
di West Bangkanai
mendapat persetujuan
dari SKKMIGAS pada tanggal 16 Desember 2014.
SEBB membayarkan harga pembelian pada tanggal 2 Januari 2015.
The transfer of participating interest at West Bangkanai was approved by SKKMIGAS on
December 16, 2014. SEBB paid the purchase price on January 2, 2015.
b. Properti Minyak dan Gas b.
Oil and Gas Properties
31 DesemberDecember 31, 2014
Disajikan Kembali Catatan 4
2015 As Restated Note 4
Sumur dan perlengkapan Wells and related equipment
terkait dan fasilitasnya and facilities
Harga perolehan At cost
Saldo awal 1.555.984.145
439.984.339 Beginning balances
Penambahan tahun berjalan 439.163.122
152.165.737 Addition during the year
Penambahan karena akuisisi 70.890.494
963.834.069 Additions due to acquisition
Saldo akhir 2.066.037.761
1.555.984.145 Ending balances
Akumulasi penyusutan, Accumulated depreciation,
deplesi dan amortisasi 295.513.845
102.853.176 depletion and amortization
Cadangan kerugian penurunan nilai
134.191.940 36.542.643
Allowance for impairment losses
Total 1.636.331.976
1.416.588.326 Total
The original consolidated financial statements included herein are in the Indonesian language.
PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Desember 2015 dan Tahun Yang Berakhir Pada Tanggal Tersebut
Disajikan dalam Dolar AS, Kecuali Dinyatakan Lain PT PERUSAHAAN GAS NEGARA PERSERO TBK
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS December 31, 2015 and
The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated
108
15. ASET EKSPLORASI DAN EVALUASI DAN PROPERTI MINYAK DAN GAS lanjutan
15. EXPLORATION AND
EVALUATION ASSETS
AND OIL AND GAS PROPERTIES continued b.
Properti Minyak dan Gas lanjutan b.
Oil and Gas Properties continued
Pergerakan properti minyak dan gas adalah sebagai berikut:
The movements in oil and gas properties as follow:
31 Desember 2015 December 31, 2015
______________
Saldo awal Saldo akhir
Blok Lokasi
Beginning Penambahan
Akuisisi Pengurangan
1
Ending Blocks
Location balance
Addition Acquisition
Deduction
1
balance
Ketapang Jawa TimurEast Java
191.500.000 34.898.178
- 10.010.462
216.387.716 Bangkanai
Kalimantan Tengah 78.584.352
7.355.935 -
- 85.940.287
Central Kalimantan Pangkah
Jawa TimurEast Java 840.452.971
65.710.431 -
238.860.148 667.303.254
Fasken Texas
163.500.000 72.235.358
- 18.982.029
216.753.329 Muriah
Jawa TengahEast Java 101.051.000
11.463.596 -
3.149.460 109.365.136
South East Sumatera
Sumatera 41.500.003
5.716.825 -
19.307.867 27.908.961
Muara Bakau Kalimantan
- 241.782.799
70.890.494 -
312.673.293 1.416.588.326
439.163.122 70.890.494
290.309.966 1.636.331.976
Catatan 1: Di dalam akumulasi penyusutan,deplesi dan amortisasi tahun 2015 terdapat pengurangan dismantle cost sebesar US42.301.422 karena perubahan revisi estimasi arus kasIn Accumulated depreciation,depletion and amortization included the reduction of dismantle cost amounted to US42,301,422 due to the change in
estimation upon future cash flow.
31 Desember 2014 December 31, 2014
Saldo awal Saldo akhir
Blok Lokasi
Beginning Penambahan
Akuisisi Pengurangan
Ending Blocks
Location balance
Addition Acquisition
Deduction balance
Ketapang Jawa TimurEast Java
127.561.898 76.619.124
- 12.681.022
191.500.000 Bangkanai
Kalimantan Tengah 55.579.315
23.005.037 -
- 78.584.352
Central Kalimantan Pangkah
1
Jawa TimurEast Java 226.001.008
6.541.547 678.002.805
70.092.389 840.452.971
Fasken Texas
- 42.858.661
134.878.816 14.237.477
163.500.000 Muriah
2
Jawa TengahEast Java -
- 101.051.000
- 101.051.000
South East Sumatera
Sumatera -
3.141.368 49.901.448
11.542.813 41.500.003
409.142.221 152.165.737
963.834.069 108.553.701
1.416.588.326
1 Lihat Catatan 16.ii dan 16.iiiSee Note 16.ii and 16.iii 2 Lihat Catatan 16.ivSee Note 16.iv
Informasi mengenai akuisisi hak kepemilikian: Information pertaining to the acquisition of
participating interest:
Hak Kepemilikan
Tahun akuisisi Blok
Participating Pemilik lama
Nilai Pembelian Acquisition year
Block Interest
Former owner Purchase Price
April 2015 Muara Bakau
11,67 GDF Suez Exploration Ind. BV
US 70.890.494
Mei 2014 Fasken
36,00 Swift Energy Operating LLC
US 134.878.816
Agustus 2014 South East Sumatra
8,91 KNOC Sumatera Limited
US 49.901.448
Pada tanggal 31 Desember 2015, seluruh sumur, perlengkapan dan fasilitas
terkait diasuransikan dengan nilai pertanggungan
sebesar US1.025.325.014. As of December 31, 2015, all wells and
related equipment and facilities were insured amounted to US1,025,325,014.
The original consolidated financial statements included herein are in the Indonesian language.
PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Desember 2015 dan Tahun Yang Berakhir Pada Tanggal Tersebut
Disajikan dalam Dolar AS, Kecuali Dinyatakan Lain PT PERUSAHAAN GAS NEGARA PERSERO TBK
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS December 31, 2015 and
The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated
109
15. ASET EKSPLORASI DAN EVALUASI DAN PROPERTI MINYAK DAN GAS lanjutan
15. EXPLORATION AND EVALUATION ASSETS AND OIL AND GAS PROPERTIES continued
b. Properti Minyak dan Gas lanjutan
b. Oil and Gas Properties continued Uji penurunan nilai atas properti minyak
dan gas
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 Kelompok usaha menentukan hak kepemilikan
pada masing-masing blok sebagai satu UPK. Impairment test on oil and gas properties is
performed when circumstances indicate the CGU’s carrying value may be impaired. In this
matter, the
management of
the Group
determined the participating interests in the respective blocks as a CGU.
Menimbang kondisi harga spot minyak dan gas
pada saat
penilaian, manajemen
Kelompok Usaha
melakukan pengujian
penurunan nilai atas UPK yang terdampak, yaitu UPK yang hasil produksinya dijual
dengan harga spot. Considering the condition of the spot price of
oil and
gas at
the assessment,
the management
of the
Group performed
impairment testing on the affected CGUs, which the products are sold under spot price.
Dalam menguji
apakah penurunan
nilai dibutuhkan,
nilai tercatat
setiap UPK
termasuk alokasi
goodwill dibandingkan
dengan jumlah terpulihkan masing-masing UPK tersebut. Jumlah terpulihkan ditentukan
berdasarkan nilai
pakai yang
dihitung berdasarkan
proyeksi arus
kas yang
didasarkan pada
produksi dan
rencana pengembangan yang telah disetujui oleh
manajemen yang mencakup estimasi periode kontrak dan investasi masa depan untuk
peningkatan output. In assessing whether impairment is required
the carrying value of the respective CGUs including
the allocated
goodwill are
compared with their respective recoverable amounts. The recoverable amount has been
determined based
on a
value-in-use calculation using cash flow projections based
on production and development forecast approved
by the
management covering
estimated period of contract and future investment to increase output.
Jumlah terpulihkan dan nilai tercatat aset minyak dan gas bumi termasuk alokasi
goodwill pada tanggal 31 Desember 2015 sebagai berikut:
The recoverable amount and the carrying amount of oil and gas properties including
allocated goodwill as of December 31, 2015 are as follows:
Penurunan nilai Penurunan nilai
properti minyak Jumlah
Nilai goodwill
dan gas terpulihkan
tercatat
1
Impairment Impairment loss
Recoverable Carrying
loss on on oil and gas
amount amount
1
goodwill properties
BlokBlock South East Sumatera 27.908.961
36.461.016 -
8.552.055 BlokBlock Pangkah
SIPL 433.747.115
515.771.007 39.341.882
42.682.010 SIPBV
166.825.814 207.632.320
- 40.806.506
SPLLC 66.730.325
80.232.997 7.893.946
5.608.726 695.212.215
840.097.340 47.235.828
97.649.297
Catatan 1: Nilai tercatat blok Pangkah termasuk goodwill lihat Catatan 16 Note 1: Carrying amount for Pangkah Block includes goodwill see Note 16