Mengukur Kinerja Keuangan Dengan Menggunakan Rasio Keuangan dan Analisis Arus Kas pada PT PERTAMINA (PERSERO)
60
LAMPIRAN 1
LAPORAN KEUANGAN
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
kecuali dinyatakan lain)
Catatan/
Notes
ASET
ASET LANCAR
Kas dan setara kas
2e,5
Kas yang dibatasi
penggunaannya
2e,6
Investasi jangka pendek
2f
Investasi jangka panjang bagian lancar
2f,10
Piutang usaha
Pihak berelasi
2d,2g,2h,39a
Pihak ketiga
2g,2h,7
Piutang Pemerintah
8
Piutang lain-lain
Pihak berelasi
2d,2g,2h,39b
Pihak ketiga
2g,2h
Persediaan
2i,9
Pajak dibayar di muka - bagian
lancar
2t,38a
Beban dibayar di muka dan
uang muka
2j
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
AS AT 31 DECEMBER 2013 AND 2012
(Expressed in thousands of US Dollars,
unless otherwise stated)
2013
2012
4,686,040
4,295,373
212,858
152,993
172,788
66,223
-
103,413
ASSETS
CURRENT ASSETS
Cash and cash equivalents
Restricted cash
Short-term investments
Long-term investments current portion
Trade receivables
Related parties
Third parties
Due from the Government
Other receivables
Related parties
Third parties
Inventories
Prepaid taxes
- current portion
2,039,173
1,977,930
4,290,954
2,246,090
1,609,266
2,714,526
448,468
503,170
9,104,487
291,930
677,771
8,961,211
467,896
405,314
262,392
481,727
Prepayments and advances
24,146,361
22,025,632
Total Current Assets
968,292
896,683
685,272
9,187,367
650,493
7,972,593
11,061,987
7,391,494
2,023,645
1,268,947
1,662,787
358,959
NON-CURRENT ASSETS
Deferred tax assets
Long-term investments net of current portion
Fixed assets
Oil & gas and geothermal
properties
Prepaid taxes net of current portion
Other assets
Jumlah Aset Tidak Lancar
25,195,510
18,933,009
Total Non-Current Assets
JUMLAH ASET
49,341,871
40,958,641
TOTAL ASSETS
Jumlah Aset Lancar
ASET TIDAK LANCAR
Aset pajak tangguhan
2t,38e
Investasi jangka panjang dikurangi bagian lancar
2k,10
Aset tetap
2l,2m,2v,11
Aset minyak dan gas
2m,2n,2p,
serta panas bumi
2v,12
Pajak dibayar di muka - dikurangi
bagian lancar
2t,38a
Aset lain-lain
2v,13
61
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
kecuali dinyatakan lain)
Catatan/
Notes
LIABILITAS
LIABILITAS JANGKA PENDEK
Pinjaman jangka pendek
Utang usaha
Pihak berelasi
Pihak ketiga
Utang Pemerintah
- bagian lancar
Utang pajak
Pajak penghasilan
Pajak lain-lain
Beban masih harus dibayar
Liabilitas jangka panjang
- bagian lancar
Utang lain-lain
Pihak berelasi
Pihak ketiga
Pendapatan tangguhan
- bagian lancar
2013
2012
14
4,994,964
3,843,002
2d,2o,39c
2o,15
89,217
4,993,723
148,027
4,597,349
16
2t,38b
2,417,590
2,166,793
319,533
314,100
1,849,931
305,385
228,492
1,752,472
2m,18
746,397
489,347
2d,2o,39d
2o
9,080
572,566
72,668
469,019
138,733
77,545
LIABILITIES
SHORT-TERM LIABILITIES
Short-term loans
Trade payables
Related parties
Third parties
Due to the Government
-current portion
Taxes payable
Income taxes
Other taxes
Accrued expenses
Long-term liabilities
- current portion
Other payables
Related parties
Third parties
Deferred revenue
- current portion
16,445,834
14,150,099
Total Short-Term Liabilities
17
Jumlah Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Utang Pemerintah dikurangi bagian lancar
Liabilitas pajak tangguhan
Liabilitas jangka panjang dikurangi bagian lancar
Utang obligasi
Liabilitas imbalan kerja karyawan
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
AS AT 31 DECEMBER 2013 AND 2012
(Expressed in thousands of US Dollars,
unless otherwise stated)
16
2t,38e
155,426
2,026,083
196,002
1,163,410
2m,18
2f,19
2r,20b
2,038,525
7,185,525
2,685,889
1,383,916
3,937,935
3,302,530
Provisi pembongkaran dan restorasi 2p,21
Pendapatan tangguhan dikurangi bagian lancar
Utang jangka panjang lain-lain
1,218,563
1,440,567
203,691
93,043
92,456
98,945
15,606,745
11,615,761
Jumlah Liabilitas Jangka Panjang
JUMLAH LIABILITAS
32,052,579
25,765,860
LONG-TERM LIABILITIES
Due to the Government
-net of current portion
Deferred tax liabilities
Long-term liabilities
- net of current portion
Bond payables
Employee benefits liabilities
Provision for decommissioning
- and site restoration
Deferred revenue
- net ofcurrent portion
Other non-current payables
Total Long-Term Liabilities
TOTAL LIABILITIES
62
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
kecuali dinyatakan lain)
Catatan/
Notes
EKUITAS
Ekuitas yang dapat diatribusikan
kepada pemilik entitas induk
Modal saham
Modal dasar - 200.000.000
saham biasa - nilai nominal
Rp1.000.000 (nilai penuh)
per saham;
ditempatkan dan disetor 83.090.697 saham
Tambahan modal disetor
Penyesuaian akun ekuitas
Bantuan Pemerintah
yang belum ditentukan
statusnya
Komponen ekuitas lainnya
Saldo laba Retained earnings
- Ditentukan penggunaannya
- Belum ditentukan penggunaannya
23
24
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
AS AT 31 DECEMBER 2013 AND 2012
(Expressed in thousands of US Dollars,
unless otherwise stated)
2013
2012
9,864,901
3,791
(2,647,666)
9,864,901
(2,647,666)
1,361
(175,128)
1,361
(10,930)
EQUITY
Equity attributable to
owners of the parent
Share capital
Authorised - 200,000,000
ordinary shares at par
value of Rp1,000,000
(full amount) per share;
Issued and paid up 83,090,697 shares
Additional paid in capital
Equity adjustments
Government contributed
assets pending final
clarification of status
Other equity components
6,772,928
3,393,026
4,875,239
3,032,833
17,213,213
15,115,738
76,079
77,043
Non-controlling interest
JUMLAH EKUITAS
17,289,292
15,192,781
TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS
49,341,871
40,958,641 TOTAL LIABILITIES AND EQUITY
Kepentingan non-pengendali
2c,22
Appropriated Unappropriated –
63
LAMPIRAN 2
LAPORAN LABA-RUGI
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
.
LAPORAN LABA-RUGI KOMPREHENSIF
CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN
COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR
FOR THE YEARS ENDED
31 DESEMBER 2013 DAN 2012
31 DECEMBER 2013 AND 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
(Expressed in thousands of US Dollars,
kecuali dinyatakan lain)
unless otherwise stated)
Catatan/
Notes
2013
2012
Penjualan dan Pendapatan
Sales and Other Operating
Usaha Lainnya
2q
Revenues
Penjualan dalam negeri minyak
Domestic sales of crude oil,
mentah, gas bumi, energi panas
natural gas, geothermal energy
bumi dan produk minyak
26
44,736,285 43,764,013
and oil products
Penggantian biaya subsidi
Subsidy reimbursements
dari Pemerintah
27
20,303,734 21,923,958
from the Government
Penjualan ekspor minyak mentah,
Export of crude oil,
gas bumi dan produk minyak
28
5,502,922
4,714,261
natural gas and oil products
Imbalan jasa pemasaran
107,317
110,930
Marketing fees
Pendapatan usaha dari aktivitas
Revenues in relation to
operasi lainnya
29
451,844
411,278
other operating activities
JUMLAH PENJUALAN DAN
TOTAL SALES AND OTHER
PENDAPATAN USAHA LAINNYA
71,102,102 70,924,440
OPERATING REVENUES
Beban Pokok Penjualan dan
Cost of Sales and
Other
Beban Langsung Lainnya
2q
Direct Costs
Beban pokok penjualan
30
(60,910,208) (60,699,253)
Cost of goods sold
Upstream production and
Beban produksi hulu dan lifting
31
(2,468,081) (2,390,961)
lifting costs
Beban eksplorasi
32
(209,826)
(376,030)
Exploration costs
Expenses in relation to
Beban dari aktivitas operasi lainnya
33
(514,736)
(521,930)
- other operating activities
JUMLAH BEBAN POKOK PENJUALAN
DAN BEBAN LANGSUNG LAINNYA
(64,102,851) (63,988,174)
LABA KOTOR
TOTAL COST OF SALES
AND OTHER DIRECT COSTS
6,999,251
6,936,266
GROSS PROFIT
Beban penjualan dan pemasaran
34
(1,165,603)
(1,150,825)
Beban umum dan administrasi
Pembalikan/(penyisihan)
penurunan nilai piutang
(Rugi)/laba selisih kurs
Pembalikan penurunan nilai
aset minyak dan gas bumi
Penghasilan keuangan
Beban keuangan
Bagian atas rugi bersih
entitas asosiasi
Penghasilan lain-lain - bersih
35
(995,394)
(1,021,223)
(450,865 )
(195,611)
(38,827)
40,452
126,759
(478,536)
108,760
132,040
(329,303)
Selling and marketing expenses
General and
administrative expenses
Reversal/(provision) for
impairments of receivables
Foreign exchange (loss)/gain
Reversal for impairment
of oil and gas properties
Finance income
Finance costs
(975)
292,125
(1,693)
126,641
Share in net loss of associates
Other income – net
(1,966,370)
(2,133,978)
5,032,881
4,802,288
LABA SEBELUM BEBAN
PAJAK PENGHASILAN
12
36
36
2k,10
37
INCOME BEFORE INCOME
TAX EXPENSE
64
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN LABA-RUGI KOMPREHENSIF
KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
kecuali dinyatakan lain)
Catatan/
Notes
LABA SEBELUM BEBAN
PAJAK PENGHASILAN
Beban pajak penghasilan
2t,38c
LABA TAHUN BERJALAN
Penghasilan komprehensif lainnya
Selisih kurs penjabaran
laporan keuangan dalam
mata uang asing
Penghasilan komprehensif
lainnya, bersih setelah pajak
JUMLAH PENGHASILAN
KOMPREHENSIF
Laba yang dapat diatribusikan
kepada:
Pemilik entitas induk
Kepentingan non-pengendali
2c,2k
2c
CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
FOR THE YEARS ENDED
31 DECEMBER 2013 AND 2012
(Expressed in thousands of US Dollars,
unless otherwise stated)
2013
2012
5,032,881
(1,965,826)
4,802,288
(2,036,578)
3,067,055
2,765,710
(21,439)
(537)
(149,153)
(13,631)
(170,592)
(14,168)
2,896,463
2,751,542
3,061,625
5,430
2,760,654
5,056
INCOME BEFORE INCOME
TAX EXPENSE
Income tax expense
INCOME FOR THE YEAR
Other comprehensive income
Differences arising from
translation of foreign currency
financial statements
Other comprehensive
income, net of tax
TOTAL COMPREHENSIVE
INCOME
Income attributable to:
Owners of the parent
Non-controlling interest
Laba tahun berjalan
Jumlah penghasilan komprehensif
yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
2c
3,067,055
2,765,710
2,897,427
(964)
2,749,373
2,169
Income for the year
Total comprehensive income
attributable to:
Owners of the parent
Non-controlling interest
Jumlah penghasilan komprehensif
2,896,463
2,751,542
Total comprehensive income
65
LAMPIRAN 3
LAPORAN ARUS KAS
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
Kecuali dinyatakan lain)
2013
ARUS KAS DARI AKTIVITAS
OPERASI:
Penerimaan kas dari pelanggan
50,860,781
Penerimaan kas dari Pemerintah
terkait subsidi dan imbalan
jasa pemasaran
18,410,050
Pembayaran kas kepada pemasok
(48,910,369)
Pembayaran kas kepada Pemerintah
(14,741,064)
Pembayaran pajak penghasilan badan
(2,513,021)
Pembayaran kas kepada pekerja
dan manajemen
(1,250,483)
Penerimaan dari restitusi pajak
641,367
Penempatan dari kas yang
dibatasi penggunaannya
(58,172)
Penerimaan bunga
43,928
Arus kas bersih yang diperoleh
dari aktivitas operasi
2,483,017
ARUS KAS DARI AKTIVITAS
INVESTASI:
Pembelian aset minyak dan gas
serta panas bumi
(2,311,478)
Pembelian aset tetap
(1,425,198)
Pembayaran aset eksplorasi
dan evaluasi
(296,852)
Pembayaran uang muka akuisisi
bisnis
(15,000)
Pengembalian
uang muka akuisisi bisnis
108,783
Pelunasan dari investasi
Medium Term Notes (MTN)
91,907
Hasil dari pelepasan investasi jangka
pendek
30,539
Penempatan investasi jangka pendek
(117,309)
Penempatan investasi jangka panjang
(34,779)
Penerimaan bunga dari investasi
82,831
Hasil dari penjualan aset tetap
20,851
Penerimaan dividen dari
perusahaan asosiasi
8,728
Akuisisi entitas anak setelah dikurangi
kas yang diperoleh
(1,853,548)
Akuisisi dan penambahan
interest aset minyak dan gas
(293,331)
Arus kas bersih yang digunakan
untuk aktivitas investasi
(6,003,856)
CONSOLIDATED STATEMENTS OF CASH FLOW
FOR THE YEARS ENDED
31 DECEMBER 2013 AND 2012
(Expressed in thousands of US Dollars,
Unless otherwise stated)
2012
CASH FLOWS FROM OPERATING
ACTIVITIES:
46,519,820
Cash receipts from customers
Cash receipts from Government
in relation to subsidy
21,508,605
and marketing fee
(44,204,230)
Cash paid to suppliers
(18,746,608)
Cash paid to Government
(2,369,577)
Corporate income tax paid
Cash paid to employees
(1,353,929)
and management
477,300
Tax restitution received
Placement from
(109,099)
restricted cash
70,618
Interest income received
Net cash generated from
1,792,900
operating activities
CASH FLOWS FROM INVESTING
ACTIVITIES:
Purchases of oil & gas and
(1,577,376)
geothermal properties
(729,338)
Purchases of fixed assets
Payments for exploration
(159,580)
and evaluation assets
Advance payments for business
(283,725)
acquisitions
Returns on cash advances
for business acquisition
Repayments from investments
104,650
in Medium Term Notes (MTN)
Proceeds from disposal of
100,022
short-term investments
Placements in short-term investments
(108,834)
Placements in long-term investments
63,859
Interest received from investments
11,519
Proceeds from sale of fixed assets
Dividends received from
725
associated companies
Acquisition of subsidiary
- net of cash acquired
Participating Acquistion and addition of participating
interests in oil and gas properties
(2,578,078)
Net cash used in investing activities
66
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
Kecuali dinyatakan lain)
2013
ARUS KAS DARI AKTIVITAS
PENDANAAN:
Penerimaan dari pinjaman jangka pendek
Penerimaan dari penerbitan obligasi
Penerimaan dari pinjaman jangka panjang
(Penempatan)/penerimaan dari kas
yang dibatasi penggunaannya
Pembayaran beban keuangan
Pembayaran dividen
Pelunasan pinjaman jangka panjang
Pelunasan pinjaman jangka pendek
Arus kas bersih yang diperoleh dari
aktivitas pendanaan
KENAIKAN BERSIH
KAS DAN SETARA KAS
Efek perubahan nilai kurs pada
kas dan setara kas
SALDO KAS DAN SETARA KAS
PADA AWAL TAHUN
SALDO KAS DAN SETARA KAS
PADA AKHIR TAHUN
18,692,983
3,250,000
1,522,384
(34,102)
(472,047)
(754,241)
(546,582)
(17,541,021)
4,117,374
596,535
(205,868)
4,295,373
4,686,040
CONSOLIDATED STATEMENTS OF CASH FLOW
FOR THE YEARS ENDED
31 DECEMBER 2013 AND 2012
(Expressed in thousands of US Dollars,
Unless otherwise stated)
2012
CASH FLOWS FROM FINANCING
ACTIVITIES:
11,856,432
Proceeds from short-term loans
2,500,000
Proceeds from issue of bonds
696,383
Proceeds from long-term loans
Cash (placement)/receipts
64,320
from restricted cash
(304,005)
Finance cost payments
(763,697)
Dividend payments
(1,083,757)
Long-term loan repayments
(10,955,949)
Short-term loan repayments
Net cash generated from financing
2,009,727
activities
NET INCREASE IN CASH AND
1,224,549
CASH EQUIVALENTS
Effect of exchange rate changes
(128,501)
on cash and cash equivalents
CASH AND CASH EQUIVALENTS AT
3,199,325
THE BEGINNING OF THE YEAR
CASH AND CASH EQUIVALENTS AT
4,295,373
THE END OF THE YEAR
LAMPIRAN 1
LAPORAN KEUANGAN
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
kecuali dinyatakan lain)
Catatan/
Notes
ASET
ASET LANCAR
Kas dan setara kas
2e,5
Kas yang dibatasi
penggunaannya
2e,6
Investasi jangka pendek
2f
Investasi jangka panjang bagian lancar
2f,10
Piutang usaha
Pihak berelasi
2d,2g,2h,39a
Pihak ketiga
2g,2h,7
Piutang Pemerintah
8
Piutang lain-lain
Pihak berelasi
2d,2g,2h,39b
Pihak ketiga
2g,2h
Persediaan
2i,9
Pajak dibayar di muka - bagian
lancar
2t,38a
Beban dibayar di muka dan
uang muka
2j
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
AS AT 31 DECEMBER 2013 AND 2012
(Expressed in thousands of US Dollars,
unless otherwise stated)
2013
2012
4,686,040
4,295,373
212,858
152,993
172,788
66,223
-
103,413
ASSETS
CURRENT ASSETS
Cash and cash equivalents
Restricted cash
Short-term investments
Long-term investments current portion
Trade receivables
Related parties
Third parties
Due from the Government
Other receivables
Related parties
Third parties
Inventories
Prepaid taxes
- current portion
2,039,173
1,977,930
4,290,954
2,246,090
1,609,266
2,714,526
448,468
503,170
9,104,487
291,930
677,771
8,961,211
467,896
405,314
262,392
481,727
Prepayments and advances
24,146,361
22,025,632
Total Current Assets
968,292
896,683
685,272
9,187,367
650,493
7,972,593
11,061,987
7,391,494
2,023,645
1,268,947
1,662,787
358,959
NON-CURRENT ASSETS
Deferred tax assets
Long-term investments net of current portion
Fixed assets
Oil & gas and geothermal
properties
Prepaid taxes net of current portion
Other assets
Jumlah Aset Tidak Lancar
25,195,510
18,933,009
Total Non-Current Assets
JUMLAH ASET
49,341,871
40,958,641
TOTAL ASSETS
Jumlah Aset Lancar
ASET TIDAK LANCAR
Aset pajak tangguhan
2t,38e
Investasi jangka panjang dikurangi bagian lancar
2k,10
Aset tetap
2l,2m,2v,11
Aset minyak dan gas
2m,2n,2p,
serta panas bumi
2v,12
Pajak dibayar di muka - dikurangi
bagian lancar
2t,38a
Aset lain-lain
2v,13
61
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
kecuali dinyatakan lain)
Catatan/
Notes
LIABILITAS
LIABILITAS JANGKA PENDEK
Pinjaman jangka pendek
Utang usaha
Pihak berelasi
Pihak ketiga
Utang Pemerintah
- bagian lancar
Utang pajak
Pajak penghasilan
Pajak lain-lain
Beban masih harus dibayar
Liabilitas jangka panjang
- bagian lancar
Utang lain-lain
Pihak berelasi
Pihak ketiga
Pendapatan tangguhan
- bagian lancar
2013
2012
14
4,994,964
3,843,002
2d,2o,39c
2o,15
89,217
4,993,723
148,027
4,597,349
16
2t,38b
2,417,590
2,166,793
319,533
314,100
1,849,931
305,385
228,492
1,752,472
2m,18
746,397
489,347
2d,2o,39d
2o
9,080
572,566
72,668
469,019
138,733
77,545
LIABILITIES
SHORT-TERM LIABILITIES
Short-term loans
Trade payables
Related parties
Third parties
Due to the Government
-current portion
Taxes payable
Income taxes
Other taxes
Accrued expenses
Long-term liabilities
- current portion
Other payables
Related parties
Third parties
Deferred revenue
- current portion
16,445,834
14,150,099
Total Short-Term Liabilities
17
Jumlah Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Utang Pemerintah dikurangi bagian lancar
Liabilitas pajak tangguhan
Liabilitas jangka panjang dikurangi bagian lancar
Utang obligasi
Liabilitas imbalan kerja karyawan
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
AS AT 31 DECEMBER 2013 AND 2012
(Expressed in thousands of US Dollars,
unless otherwise stated)
16
2t,38e
155,426
2,026,083
196,002
1,163,410
2m,18
2f,19
2r,20b
2,038,525
7,185,525
2,685,889
1,383,916
3,937,935
3,302,530
Provisi pembongkaran dan restorasi 2p,21
Pendapatan tangguhan dikurangi bagian lancar
Utang jangka panjang lain-lain
1,218,563
1,440,567
203,691
93,043
92,456
98,945
15,606,745
11,615,761
Jumlah Liabilitas Jangka Panjang
JUMLAH LIABILITAS
32,052,579
25,765,860
LONG-TERM LIABILITIES
Due to the Government
-net of current portion
Deferred tax liabilities
Long-term liabilities
- net of current portion
Bond payables
Employee benefits liabilities
Provision for decommissioning
- and site restoration
Deferred revenue
- net ofcurrent portion
Other non-current payables
Total Long-Term Liabilities
TOTAL LIABILITIES
62
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
kecuali dinyatakan lain)
Catatan/
Notes
EKUITAS
Ekuitas yang dapat diatribusikan
kepada pemilik entitas induk
Modal saham
Modal dasar - 200.000.000
saham biasa - nilai nominal
Rp1.000.000 (nilai penuh)
per saham;
ditempatkan dan disetor 83.090.697 saham
Tambahan modal disetor
Penyesuaian akun ekuitas
Bantuan Pemerintah
yang belum ditentukan
statusnya
Komponen ekuitas lainnya
Saldo laba Retained earnings
- Ditentukan penggunaannya
- Belum ditentukan penggunaannya
23
24
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
AS AT 31 DECEMBER 2013 AND 2012
(Expressed in thousands of US Dollars,
unless otherwise stated)
2013
2012
9,864,901
3,791
(2,647,666)
9,864,901
(2,647,666)
1,361
(175,128)
1,361
(10,930)
EQUITY
Equity attributable to
owners of the parent
Share capital
Authorised - 200,000,000
ordinary shares at par
value of Rp1,000,000
(full amount) per share;
Issued and paid up 83,090,697 shares
Additional paid in capital
Equity adjustments
Government contributed
assets pending final
clarification of status
Other equity components
6,772,928
3,393,026
4,875,239
3,032,833
17,213,213
15,115,738
76,079
77,043
Non-controlling interest
JUMLAH EKUITAS
17,289,292
15,192,781
TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS
49,341,871
40,958,641 TOTAL LIABILITIES AND EQUITY
Kepentingan non-pengendali
2c,22
Appropriated Unappropriated –
63
LAMPIRAN 2
LAPORAN LABA-RUGI
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
.
LAPORAN LABA-RUGI KOMPREHENSIF
CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN
COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR
FOR THE YEARS ENDED
31 DESEMBER 2013 DAN 2012
31 DECEMBER 2013 AND 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
(Expressed in thousands of US Dollars,
kecuali dinyatakan lain)
unless otherwise stated)
Catatan/
Notes
2013
2012
Penjualan dan Pendapatan
Sales and Other Operating
Usaha Lainnya
2q
Revenues
Penjualan dalam negeri minyak
Domestic sales of crude oil,
mentah, gas bumi, energi panas
natural gas, geothermal energy
bumi dan produk minyak
26
44,736,285 43,764,013
and oil products
Penggantian biaya subsidi
Subsidy reimbursements
dari Pemerintah
27
20,303,734 21,923,958
from the Government
Penjualan ekspor minyak mentah,
Export of crude oil,
gas bumi dan produk minyak
28
5,502,922
4,714,261
natural gas and oil products
Imbalan jasa pemasaran
107,317
110,930
Marketing fees
Pendapatan usaha dari aktivitas
Revenues in relation to
operasi lainnya
29
451,844
411,278
other operating activities
JUMLAH PENJUALAN DAN
TOTAL SALES AND OTHER
PENDAPATAN USAHA LAINNYA
71,102,102 70,924,440
OPERATING REVENUES
Beban Pokok Penjualan dan
Cost of Sales and
Other
Beban Langsung Lainnya
2q
Direct Costs
Beban pokok penjualan
30
(60,910,208) (60,699,253)
Cost of goods sold
Upstream production and
Beban produksi hulu dan lifting
31
(2,468,081) (2,390,961)
lifting costs
Beban eksplorasi
32
(209,826)
(376,030)
Exploration costs
Expenses in relation to
Beban dari aktivitas operasi lainnya
33
(514,736)
(521,930)
- other operating activities
JUMLAH BEBAN POKOK PENJUALAN
DAN BEBAN LANGSUNG LAINNYA
(64,102,851) (63,988,174)
LABA KOTOR
TOTAL COST OF SALES
AND OTHER DIRECT COSTS
6,999,251
6,936,266
GROSS PROFIT
Beban penjualan dan pemasaran
34
(1,165,603)
(1,150,825)
Beban umum dan administrasi
Pembalikan/(penyisihan)
penurunan nilai piutang
(Rugi)/laba selisih kurs
Pembalikan penurunan nilai
aset minyak dan gas bumi
Penghasilan keuangan
Beban keuangan
Bagian atas rugi bersih
entitas asosiasi
Penghasilan lain-lain - bersih
35
(995,394)
(1,021,223)
(450,865 )
(195,611)
(38,827)
40,452
126,759
(478,536)
108,760
132,040
(329,303)
Selling and marketing expenses
General and
administrative expenses
Reversal/(provision) for
impairments of receivables
Foreign exchange (loss)/gain
Reversal for impairment
of oil and gas properties
Finance income
Finance costs
(975)
292,125
(1,693)
126,641
Share in net loss of associates
Other income – net
(1,966,370)
(2,133,978)
5,032,881
4,802,288
LABA SEBELUM BEBAN
PAJAK PENGHASILAN
12
36
36
2k,10
37
INCOME BEFORE INCOME
TAX EXPENSE
64
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN LABA-RUGI KOMPREHENSIF
KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
kecuali dinyatakan lain)
Catatan/
Notes
LABA SEBELUM BEBAN
PAJAK PENGHASILAN
Beban pajak penghasilan
2t,38c
LABA TAHUN BERJALAN
Penghasilan komprehensif lainnya
Selisih kurs penjabaran
laporan keuangan dalam
mata uang asing
Penghasilan komprehensif
lainnya, bersih setelah pajak
JUMLAH PENGHASILAN
KOMPREHENSIF
Laba yang dapat diatribusikan
kepada:
Pemilik entitas induk
Kepentingan non-pengendali
2c,2k
2c
CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
FOR THE YEARS ENDED
31 DECEMBER 2013 AND 2012
(Expressed in thousands of US Dollars,
unless otherwise stated)
2013
2012
5,032,881
(1,965,826)
4,802,288
(2,036,578)
3,067,055
2,765,710
(21,439)
(537)
(149,153)
(13,631)
(170,592)
(14,168)
2,896,463
2,751,542
3,061,625
5,430
2,760,654
5,056
INCOME BEFORE INCOME
TAX EXPENSE
Income tax expense
INCOME FOR THE YEAR
Other comprehensive income
Differences arising from
translation of foreign currency
financial statements
Other comprehensive
income, net of tax
TOTAL COMPREHENSIVE
INCOME
Income attributable to:
Owners of the parent
Non-controlling interest
Laba tahun berjalan
Jumlah penghasilan komprehensif
yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
2c
3,067,055
2,765,710
2,897,427
(964)
2,749,373
2,169
Income for the year
Total comprehensive income
attributable to:
Owners of the parent
Non-controlling interest
Jumlah penghasilan komprehensif
2,896,463
2,751,542
Total comprehensive income
65
LAMPIRAN 3
LAPORAN ARUS KAS
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
Kecuali dinyatakan lain)
2013
ARUS KAS DARI AKTIVITAS
OPERASI:
Penerimaan kas dari pelanggan
50,860,781
Penerimaan kas dari Pemerintah
terkait subsidi dan imbalan
jasa pemasaran
18,410,050
Pembayaran kas kepada pemasok
(48,910,369)
Pembayaran kas kepada Pemerintah
(14,741,064)
Pembayaran pajak penghasilan badan
(2,513,021)
Pembayaran kas kepada pekerja
dan manajemen
(1,250,483)
Penerimaan dari restitusi pajak
641,367
Penempatan dari kas yang
dibatasi penggunaannya
(58,172)
Penerimaan bunga
43,928
Arus kas bersih yang diperoleh
dari aktivitas operasi
2,483,017
ARUS KAS DARI AKTIVITAS
INVESTASI:
Pembelian aset minyak dan gas
serta panas bumi
(2,311,478)
Pembelian aset tetap
(1,425,198)
Pembayaran aset eksplorasi
dan evaluasi
(296,852)
Pembayaran uang muka akuisisi
bisnis
(15,000)
Pengembalian
uang muka akuisisi bisnis
108,783
Pelunasan dari investasi
Medium Term Notes (MTN)
91,907
Hasil dari pelepasan investasi jangka
pendek
30,539
Penempatan investasi jangka pendek
(117,309)
Penempatan investasi jangka panjang
(34,779)
Penerimaan bunga dari investasi
82,831
Hasil dari penjualan aset tetap
20,851
Penerimaan dividen dari
perusahaan asosiasi
8,728
Akuisisi entitas anak setelah dikurangi
kas yang diperoleh
(1,853,548)
Akuisisi dan penambahan
interest aset minyak dan gas
(293,331)
Arus kas bersih yang digunakan
untuk aktivitas investasi
(6,003,856)
CONSOLIDATED STATEMENTS OF CASH FLOW
FOR THE YEARS ENDED
31 DECEMBER 2013 AND 2012
(Expressed in thousands of US Dollars,
Unless otherwise stated)
2012
CASH FLOWS FROM OPERATING
ACTIVITIES:
46,519,820
Cash receipts from customers
Cash receipts from Government
in relation to subsidy
21,508,605
and marketing fee
(44,204,230)
Cash paid to suppliers
(18,746,608)
Cash paid to Government
(2,369,577)
Corporate income tax paid
Cash paid to employees
(1,353,929)
and management
477,300
Tax restitution received
Placement from
(109,099)
restricted cash
70,618
Interest income received
Net cash generated from
1,792,900
operating activities
CASH FLOWS FROM INVESTING
ACTIVITIES:
Purchases of oil & gas and
(1,577,376)
geothermal properties
(729,338)
Purchases of fixed assets
Payments for exploration
(159,580)
and evaluation assets
Advance payments for business
(283,725)
acquisitions
Returns on cash advances
for business acquisition
Repayments from investments
104,650
in Medium Term Notes (MTN)
Proceeds from disposal of
100,022
short-term investments
Placements in short-term investments
(108,834)
Placements in long-term investments
63,859
Interest received from investments
11,519
Proceeds from sale of fixed assets
Dividends received from
725
associated companies
Acquisition of subsidiary
- net of cash acquired
Participating Acquistion and addition of participating
interests in oil and gas properties
(2,578,078)
Net cash used in investing activities
66
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam ribuan Dolar Amerika Serikat,
Kecuali dinyatakan lain)
2013
ARUS KAS DARI AKTIVITAS
PENDANAAN:
Penerimaan dari pinjaman jangka pendek
Penerimaan dari penerbitan obligasi
Penerimaan dari pinjaman jangka panjang
(Penempatan)/penerimaan dari kas
yang dibatasi penggunaannya
Pembayaran beban keuangan
Pembayaran dividen
Pelunasan pinjaman jangka panjang
Pelunasan pinjaman jangka pendek
Arus kas bersih yang diperoleh dari
aktivitas pendanaan
KENAIKAN BERSIH
KAS DAN SETARA KAS
Efek perubahan nilai kurs pada
kas dan setara kas
SALDO KAS DAN SETARA KAS
PADA AWAL TAHUN
SALDO KAS DAN SETARA KAS
PADA AKHIR TAHUN
18,692,983
3,250,000
1,522,384
(34,102)
(472,047)
(754,241)
(546,582)
(17,541,021)
4,117,374
596,535
(205,868)
4,295,373
4,686,040
CONSOLIDATED STATEMENTS OF CASH FLOW
FOR THE YEARS ENDED
31 DECEMBER 2013 AND 2012
(Expressed in thousands of US Dollars,
Unless otherwise stated)
2012
CASH FLOWS FROM FINANCING
ACTIVITIES:
11,856,432
Proceeds from short-term loans
2,500,000
Proceeds from issue of bonds
696,383
Proceeds from long-term loans
Cash (placement)/receipts
64,320
from restricted cash
(304,005)
Finance cost payments
(763,697)
Dividend payments
(1,083,757)
Long-term loan repayments
(10,955,949)
Short-term loan repayments
Net cash generated from financing
2,009,727
activities
NET INCREASE IN CASH AND
1,224,549
CASH EQUIVALENTS
Effect of exchange rate changes
(128,501)
on cash and cash equivalents
CASH AND CASH EQUIVALENTS AT
3,199,325
THE BEGINNING OF THE YEAR
CASH AND CASH EQUIVALENTS AT
4,295,373
THE END OF THE YEAR