414
Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014
PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 547 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 4. AKUISISI DAN PENAMBAHAN PARTICIPATING
INTEREST lanjutan 4. ACQUISITION AND ADDITION OF
PARTICIPATING INTEREST continued d. Pengendalian PT Elnusa Tbk. lanjutan
d. Control over PT Elnusa Tbk. continued
2014
Kas dan setara kas 109,037
Cash and cash equivalents Piutang usaha
77,340 Trade Receivables
Aset keuangan lainnya 20,916
Other financial asset Persediaan
11,810 Inventories
Aset dimiliki untuk dijual 3,041
Assets held for sale Pajak dibayar dimuka
32,767 Prepaid tax
Aset pajak tangguhan 10,811
Deferred tax assets Aset tetap
91,275 Fixed assets
Investasi jangka panjang 3,131
Long term investments Aset lain-lain
14,166 Other assets
Utang usaha 28,304
Trade payable Liabilitas keuangan lainnya
15,600 Other financial liabilities
Utang pajak 6,080
Tax payable Akrual
69,701 Accrual
Pinjaman bank 47,383
Bank loan Penyisihan imbalan karyawan
2,260 Provision for employee benefits
Nilai buku aset bersih 204,966
Book value of net assets Selisih nilai wajar dan nilai buku aset
Excess of fair value over net book yang dialokasikan ke aset tetap
46,582 value allocated to fixed assets
Nilai wajar aset bersih 251,548
Fair value of net assets Saham kepemilikan kepentingan
Share held by non-controlling non-pengendali
120,726 interest
Kepemilikan sebelumnya 130,822
Previously held interest Nilai wajar kepentingan yang
dimiliki sebelumnya 251,548
Fair value of previously held interest Goodwill
- Goodwill
Penyesuaian nilai wajar terutama berasal dari aset tetap yang diakuisisi.
The fair value adjustments principally relate to the recognisition of fixed asset acquired.
Pendapatan dan beban dari PT Elnusa Tbk. sejak April 2014 masuk dalam laporan laba-
rugi konsolidasian Grup. The amounts of revenue and profit or loss of PT
Elnusa Tbk. since April 2014 are included in the Group’s consolidated profit or loss.
415
Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014
PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 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 4. AKUISISI DAN PENAMBAHAN PARTICIPATING
INTEREST lanjutan 4. ACQUISITION AND ADDITION OF
PARTICIPATING INTEREST continued e. Akuisisi saham Burlington Resources
International Holding LLC e. Share acquisition of Burlington Resources
International Holding LLC
Efektif sejak tanggal 27 November 2013, Perusahaan mengakuisisi 100 modal saham
ConocoPhillips Algeria Ltd. COPAL dari Burlington Resources International Holdings
LLC 100. Effective from 27 November 2013, the Company
acquired 100 of the shares of ConocoPhillips Algeria Ltd. COPAL from Burlington Resources
International Holdings LLC 100.
COPAL adalah perusahaan yang berdomisili di Cayman Island yang memiliki 65 participating
interest di Blok 405a Aljazair. Aktivitas COPAL mencakup peran sebagai operator pada area
MLN dan sebagai partner pada unit Ourhoud dan EMK.
COPAL is a corporation domiciled in the Cayman Islands and holds 65 participating
interest in Block 405a Algeria. COPAL’s activities include acting as an operator in the
MLN area and a partner in the Ourhoud and EMK units.
Jumlah nilai wajar aset dan liabilitas yang timbul dari akuisisi sebagai berikut:
Fair values of the assets and liabilities, arising from this acquisition are as follows:
2013
Kas dan setara kas 17,443
Cash and cash equivalents Piutang
20,031 Receivables
Piutang lain-lain 11,342
Other receivables Persediaan
22,129 Inventories
Beban tangguhan dan beban dibayar di muka
288 Deferred charges and prepayments
Aset pajak tangguhan 19,582
Deferred tax assets Aset minyak dan gas - bersih
632,196 Oil and gas properties - net
Utang 42,373
Payables Utang lain-lain
36,172 Other payable
Liabilitas pajak tangguhan 75,062
Deferred tax liabilities Nilai buku aset bersih
569,404 Book value of net assets
Selisih nilai wajar dan nilai buku Excess of fair value over net book value
aset yang dialokasikan ke aset minyak allocated to oil and gas properties
dan gas setelah liabilitas pajak tangguhan 543,785
net of deferred tax liabilities Nilai wajar aset bersih
1,113,189 Fair value of net assets
Kepemilikan yang diakuisisi 100
Interest acquired Nilai wajar aset bersih yang diperoleh
1,113,189 Fair value of net assets acquired
Goodwill 556,703
Goodwill Purchase consideration through
Harga perolehan melalui pembayaran kas 1,669,892
cash payment Kas dan setara kas
17,443 Cash and cash equivalents
Arus kas keluar bersih dari akuisisi 1,652,449
Net cash outflow on acquisition
416
Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014
PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 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 4. AKUISISI DAN PENAMBAHAN PARTICIPATING
INTEREST lanjutan 4. ACQUISITION AND ADDITION OF
PARTICIPATING INTEREST continued e. Akuisisi saham Burlington Resources
International Holding LLC lanjutan e. Share acquisition of Burlington Resources
International Holding LLC continued
Penyesuaian nilai wajar terutama berasal dari pengakuan cadangan dan sumber minyak dan
gas yang diakuisisi. Saldo goodwill terutama berasal dari pengakuan pajak tangguhan yang
dihitung dari perbedaan antara dampak nilai wajar aset dan liabilitas yang diakuisisi dengan
dasar pengenaan pajaknya. The fair value adjustments principally relate to
the recognition of the oil and gas reserves and resources acquired. The goodwill balance is
mainly the result of the requirement to recognise a deferred tax liability calculated as
the difference between the fair value of the assets and liabilities acquired and their tax
bases.
f. Akuisisi participating interest Blok West