Subsidiaries and Associates continued iii. Pengendalian Bersama Entitas
1. GENERAL continued b. Entitas Anak dan Perusahaan Asosiasi
lanjutanb. Subsidiaries and Associates continued iii. Pengendalian Bersama Entitas
lanjutan iii. Jointly Controlled Entities continued Grup menganggap keberadaan hak keikutsertaan substantif dari pemegang saham non-pengendali PT Nusantara Regas, PT Perta-Samtan Gas, PT Perta Daya Gas dan PT Indo Thai Trading menyebabkan pemegang saham tersebut memiliki hak veto atas kebijakan keuangan dan operasional yang penting. Dengan pertimbangan hak yang dimiliki pemegang saham non-pengendali tersebut, Grup tidak memiliki pengendalian atas kebijakan keuangan dan operasional penting di PT Nusantara Regas, PT Perta-Samtan Gas, PT Perta Daya Gas dan PT Indo Thai Trading meskipun Grup memiliki kepemilikan saham lebih dari 50. The Group considered the existence of substantive participating rights held by the non-controlling shareholders of PT Nusantara Regas, PT Perta-Samtan Gas, PT Perta Daya Gas and PT Indo Thai Trading which provide such shareholders with a veto right over significant financial and operating policies. With respect to non-controlling rights, the Group does not have control over the financial and operating policies of PT Nusantara Regas, PT Perta-Samtan Gas, PT Perta Daya Gas and PT Indo Thai Trading even though the Group has over 50 of share ownership. 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Laporan keuangan konsolidasian Grup disusun oleh Direksi dan diselesaikan pada tanggal 13 Februari 2015. The Group’s consolidated financial statements were prepared by the Board of Directors and finalised on 13 February 2015. Kebijakan akuntansi dan pelaporan keuangan yang diterapkan oleh Grup sesuai dengan standar akuntasi keuangan di Indonesia, yaitu Pernyataan Standar Akuntansi Keuangan “PSAK”. Kebijakan akuntansi diterapkan secara konsisten dalam penyusunan laporan keuangan konsolidasian untuk tanggal 31 Desember 2014 dan 2013 oleh Grup. The accounting and financial reporting policies adopted by the Group conform to the Indonesian financial accounting standards, which are based on Indonesian Statements of Financial Accounting Standards “SFAS”. The accounting policies were applied consistently in the preparation of the consolidated financial statements as at 31 December 2014 and 2013 by the Group.a. Dasar penyusunan laporan keuangan konsolidasian
Parts
» Pertamina - Hubungan Investor
» 70.63 73.55 343.34 Pertamina - Hubungan Investor
» 21.86 21.74 65.37 64.88 5.72 7.23 42.40 29.94 Pertamina - Hubungan Investor
» 29.04 31.88 17.27 14.89 Pertamina - Hubungan Investor
» 7.27 2.45 2.28 Pertamina - Hubungan Investor
» 94.02 94.31 72.75 71.87 68.69 Pertamina - Hubungan Investor
» 20.86 31.15 26.38 29.42 Pertamina - Hubungan Investor
» 11.71 20.52 30.97 58.83 Pertamina - Hubungan Investor
» PT Pertamina Persero the Company i.
» PT Pertamina Persero the Company Profil perusahaan lanjutan Company profile continued
» PT Pertamina Persero the Company
» Subsidiaries and Associates i.
» Subsidiaries and Associates continued i.
» Subsidiaries and Associates continued ii. Perusahaan Asosiasi lanjutan
» Subsidiaries and Associates continued iii. Pengendalian Bersama Entitas
» Prinsip konsolidasi lanjutan Principles of consolidation continued
» Aset keuangan Financial assets Aset keuangan lanjutan Financial assets continued
» Aset keuangan lanjutan Financial assets continued
» Penurunan nilai dari aset keuangan lanjutan Impairment of financial assets continued i.
» Piutang Receivables Persediaan Inventories
» Long-term investments continued ii Properti investasi - investasi jangka Aset tetap Fixed assets
» Sewa Leases Leases continued
» Oil gas and geothermal properties
» Oil gas and geothermal properties continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Program pensiun dan imbalan kerja Pension plan and employee benefits
» Program pensiun dan imbalan kerja
» Pajak penghasilan Income tax Pajak penghasilan lanjutan Income tax continued
» Segment information Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Biaya emisi penerbitan obligasi Bonds issue costs Interests in joint ventures
» Share capital Dividen Dividends
» Pertimbangan Judgements Pertamina - Hubungan Investor
» Judgements continued i Pertamina - Hubungan Investor
» Estimasi dan asumsi Es Estimates and assumptions
» Control over PT Elnusa Tbk. continued
» Goodwill Pertamina - Hubungan Investor
» Goodwill continued Pertamina - Hubungan Investor
» Liabilitas Pertamina - Hubungan Investor
» Pinjaman bank Bank borrowings Bank borrowings continued
» Bank borrowings continued i Sewa pembiayaan Finance leases
» Imbalan kerja karyawan Provision for employee benefits Provision for employee benefits continued
» Provision for employee benefits continued i Liabilitas imbalan pasca-kerja lanjutan
» Provision for employee benefits continued ii Liabilitas imbalan kerja jangka panjang
» Employee benefit expense Pertamina - Hubungan Investor
» Employee benefit expense continued i Biaya imbalan pasca-kerja - bersih
» Changes in employee benefit obligations
» Changes in employee benefit obligations continued Asumsi-asumsi aktuarial Actuarial assumptions
» Actuarial assumptions continued Pertamina - Hubungan Investor
» Pajak dibayar di muka Prepaid taxes Prepaid taxes continued
» Current taxes continued Pertamina - Hubungan Investor
» Deferred tax Pertamina - Hubungan Investor
» Deferred tax continued Pertamina - Hubungan Investor
» Deferred tax continued Administrasi Administration
» Pemeriksaan pajak Tax audit Tax assessment letters of the Company
» Tax assessment letters of the Company continued
» Piutang usaha Trade receivables
» Piutang usaha lanjutan Trade receivables continued
» Piutang usaha lanjutan Trade receivables continued Piutang lain-lain Other receivables
» Piutang lain-lain lanjutan Other receivables continued
» Hubungan dengan pihak berelasi Relations with related parties
» PSCs Pertamina - Hubungan Investor
» 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
» Operasi Sendiri Own Operations Kontrak Operasi Bersama KOB Joint Operating Contracts JOCs
» Business risks continued Risiko Keuangan Financial risk
» Financial risk continued II.
» Financial risk continued II. Financial risk continued II.
» Financial risk continued III. Risiko likuiditas
» Financial risk continued III. Risiko likuiditas lanjutan Manajemen Permodalan Capital Management
» Capital Management continued Nilai wajar Fair Value
» Fair Value continued Komitmen KKS Cooperation Contract Commitment
» Perkara hukum Legal cases Perkara hukum lanjutan Legal cases continued
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