Control over PT Elnusa Tbk. continued

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