Perubahan kebijakan akuntansi dan pengungkapan lanjutan Changes in accounting policies and disclosure continued Standar baru dan revisi yang diadopsi Prinsip konsolidasi Principles of consolidation
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Perubahan kebijakan akuntansi dan pengungkapan lanjutan
b. Changes in accounting policies and disclosure continued
i. Standar baru dan revisi yang diadopsi
oleh Grup lanjutan i. New amended standarts adopted by the Group continued - PSAK 46 Revisi 2014 Pajak Penghasilan - PSAK 48 Revisi 2014 Penurunan Nilai Aset - PSAK 50 Revisi 2014 Instrumen Keuangan: Penyajian - PSAK 55 Revisi 2014 Instrumen Keuangan: Pengakuan dan Pengukuran - PSAK 60 Revisi 2014 Instrumen Keuangan: Pengungkapan - ISAK 26 Revisi 2014 Penilaian Ulang Derivatif Melekat - SFAS 46 Revised 2014 Income Taxes - SFAS 48 Revised 2014 Impairment of Asset - SFAS 50 Revised 2014 Financial Instrument: Presentation - SFAS 55 Revised 2014 Financial Instrument: Recognition and Measurement - SFAS 60 Revised 2014 Financial Instrument: Disclosure - IFAS 26 Revised 2014 Reasessment of Embedded Derivatives Penerapan dini revisi dan standar baru di atas sebelum 1 Januari 2015 tidak diijinkan. Early adoption of these new and revised standards prior to 1 January 2015 is not permitted. Pada saat penerbitan laporan keuangan, manajemen masih mempelajari dampak yang mungkin timbul dari penerapan standar baru dan revisi tersebut serta pengaruhnya pada laporan keuangan Grup. As at the authorisation date of these consolidated financial statements, the Company was still evaluating the potential impact of these new and revised SFAS. c. Prinsip konsolidasi c. Principles of consolidation Entitas anak adalah seluruh entitas termasuk entitas bertujuan khusus dimana Grup memiliki kekuasaan untuk mengatur kebijakan keuangan dan operasional atasnya, biasanya melalui kepemilikan lebih dari setengah hak suara. Entitas anak dikonsolidasikan secara penuh sejak tanggal pengendalian dialihkan kepada Grup. Subsidiaries are entities including special purpose entities over which the Group has the power to govern the financial and operating policies generally accompanying a shareholding of more than one half of the voting rights. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. Grup menggunakan metode akuisisi untuk mencatat kombinasi bisnis. Imbalan yang dialihkan untuk akuisisi suatu entitas adalah sebesar nilai wajar aset yang dialihkan, liabilitas yang diakui dan kepentingan ekuitas yang diterbitkan oleh Grup. Imbalan yang dialihkan termasuk nilai wajar aset atau liabilitas yang timbul dari kesepakatan imbalan kontinjensi. The Group uses the acquisition method of accounting to account for business combinations. The consideration transferred for the acquisition of an entity is the fair value of the assets transferred, the liabilities incurred and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement. Grup mengakui kepentingan non-pengendali pada pihak yang diakuisisi baik sebesar nilai wajar atau sebesar bagian proporsional kepentingan non-pengendali atas aset neto pihak yang diakuisisi. The Group recognises any non-controlling interest in the acquiree either at fair value or at the non-controlling interest’s proportionate share of the acquiree’s net assets. 381 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 514 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 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
c. Prinsip konsolidasi lanjutan c. Principles of consolidation continuedParts
» 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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