Subsidiaries and Associates continued iii. Pengendalian Bersama Entitas

378 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 511 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated 1. UMUM lanjutan

1. GENERAL continued b. Entitas Anak dan Perusahaan Asosiasi

lanjutan

b. 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