ASET TETAP FIXED ASSETS
15. ASET EKSPLORASI DAN EVALUASI DAN PROPERTI MINYAK DAN GAS lanjutan
15. EXPLORATION AND EVALUATION ASSETS AND OIL AND GAS PROPERTIES continued
b. Properti Minyak dan Gas lanjutan
b. Oil and Gas Properties continued Uji penurunan nilai atas properti minyak
dan gas lanjutan Impairment test on oil and gas properties continued Selisih lebih nilai tercatat aset pada blok Pangkah terhadap jumlah terpulihkan sebesar US136.333.070 dialokasikan terlebih dahulu sebesar US47.235.828 sebagai pengurang nilai tercatat goodwill sehingga menjadi USnihil dan diakui sebagai rugi penurunan nilai goodwill untuk tahun yang berakhir pada tanggal 31 Desember 2015. US47,235,828 out of US136,333,070 - the excess of the carrying value of the assets on Block Pangkah over their recoverable amount is first allocated as reduction to the carrying value of goodwill therefore the balance become USnil and is recognized as impairment loss on goodwill for the year ended December 31, 2015. Jumlah terpulihkan dan nilai tercatat aset minyak dan gas bumi termasuk alokasi goodwill pada tanggal 31 Desember 2014 sebagai berikut: The recoverable amount and the carrying amount of oil and gas properties includes allocated goodwill as of December 31, 2014 are as follows: Pemulihan Penurunan nilai rugi Penurunan nilai properti minyak penurunan Jumlah Nilai goodwill dan gas nilai terpulihkan tercatat 1 Impairment Impairment loss Reversal of Recovarable Carrying loss on on oil and gas impairment amount amount 1 goodwill properties loss BlokBlock South East Sumatera 41.500.000 52.412.425 - 10.912.425 - BlokBlock Fasken 163.500.000 174.568.096 - 11.068.096 - BlokBlock Ketapang 191.500.000 204.181.022 - 12.681.022 - BlokBlock Pangkah SIPL 606.710.000 566.025.559 - - - SIPBV 233.350.000 211.361.731 - - 21.594.645 SPLLC 93.340.000 98.574.075 5.234.075 - - 1.329.900.000 1.307.122.908 5.234.075 34.661.543 21.594.645 Catatan 1: Nilai tercatat blok Pangkah termasuk goodwill lihat catatan 16 Note 1: Carrying amount for Pangkah Block includes goodwill see note 16 Selisih lebih jumlah terpulihkan aset pada SPLLC terhadap nilai tercatatnya sebesar US5.234.075, dialokasikan terlebih dahulu sebagai pengurang nilai tercatat goodwill dan diakui sebagai rugi penurunan nilai goodwill untuk tahun yang berakhir pada tanggal 31 Desember 2014. The excess of the recoverable amount of assets on SPLLC over their carrying value amounted to US5,234,075 is recorded as reduction to carrying value of allocated goodwill and is recognized as impairment loss on goodwill for the year ended December 31, 2014. Sisa selisih lebih tersebut selanjutnya dialokasikan sebagai pemulihan kerugian penurunan nilai properti minyak dan gas atas blok Pangkah sebesar US21.594.645 dan diakui sebagai bagian dari pendapatan lain- lain dalam laba rugi. Pemulihan tersebut merupakan hasil dari perubahan positif pada asumsi dan estimasi yang digunakan untuk menentukan nilai terpulihkan pada tanggal 31 Desember 2013. The remaining excess is allocated the reversal of impairment loss on oil and gas properties of Pangkah block amounted to US21,594,645 and is recognized as other income in profit or loss. The reversal is result of the positive change in the estimates and assumptions used to determine the recoverable amounts as of December 31, 2013. The original consolidated financial statements included herein are in the Indonesian language. PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2015 dan Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Dolar AS, Kecuali Dinyatakan Lain PT PERUSAHAAN GAS NEGARA PERSERO TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2015 and The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated 11115. ASET EKSPLORASI DAN EVALUASI DAN PROPERTI MINYAK DAN GAS lanjutan
15. EXPLORATION AND EVALUATION ASSETS AND OIL AND GAS PROPERTIES continued
b. Properti Minyak dan Gas lanjutan
b. Oil and Gas Properties continued Uji penurunan nilai atas properti minyak
dan gas lanjutan Impairment test on oil and gas properties continued Asumsi utama yang digunakan Key assumptions used Perhitungan nilai pakai sangat sensitif terhadap asumsi-asumsi di bawah ini: a. Lifting b. Harga c. Tingkat diskonto d. Beban operasi dan modal Lifting: Lifting tahunan yang diproyeksikan ini berdasarkan rencana bisnis manajemen dengan mempertimbangkan kondisi saat ini dan ekspektasi masa depan. The calculation of value in use is most sensitive to the following assumptions: a. Lifting b. Prices c. Discount rates d. Operating and capital expenses Lifting: The projected annual lifting is based on management business plan considering the current conditions and future expectations. Harga: Harga perkiraan minyak, gas dan LPG didasarkan pada estimasi manajemen dan data pasar yang tersedia. Asumsi harga minyak yang manajemen gunakan adalah harga Brent yang disesuaikan dengan rata-rata historis persentase selisih Indonesian Crude Price masing-masing Blok dengan harga Brent. Sedangkan harga gas, manajemen menggunakan harga sesuai kontrak penjualan gas. Prices: Forecasted oil, gas and LPG prices are based on management’s estimates and available market data. The oil price assumptions used by management are based on Brent price adjusted with historical price difference between the Indonesian Crude Price of respective Blocks and Brent price. While for the gas price, the management uses the contracted price as per gas sales agreement. Asumsi harga Brent yang digunakan untuk pengujian penurunan nilai pada tanggal 31 Desember 2015 adalah sebagai berikut: The assumptions for Brent price used by management for impairment test as of December 31, 2015 are as follows: US53,8 – US75,2 sampai tahun kelima dan US75,2 sampai akhir masa PSC US53.8 – US75.2 until the fifth year and US75.2 until end of PSC Kenaikan sepuluh persen 10 pada proyeksi harga minyak akan menaikkan jumlah terpulihkan aset properti minyak dan gas sebesar US45,7 Juta pada tanggal 31 Desember 2015. The increase of ten percent 10 in oil price forecast will increase the recoverable amount oil and gas properties by US45.7 million as of December 31, 2015. Asumsi harga Brent yang digunakan untuk pengujian penurunan nilai pada tanggal 31 Desember 2014 adalah sebagai berikut: The assumptions for Brent price used by management for impairment test as of December 31, 2014 are as follows: US73,8 – US91,3 sampai tahun ketiga, dan selanjutnya US91,3 hingga akhir masa PSC US73.8 – US91.3 until the third year and remain US91.3 until the end of PSCParts
» Financial Information | Perusahaan Gas Negara Persero Tbk PT
» COMPANY PROFILE 33 MANAGEMENT ANALYSIS AND DISCUSSION 91
» PERFORMANCE OVERVIEW 12 REPORT TO THE SHAREHOLDERS 19 GOOD CORPORATE GOVERNANCE 140
» Pendirian Perusahaan lanjutan GENERAL continued
» The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan
» The Company’s Public Offering
» Penawaran The GENERAL continued
» Entitas Anak, Pengaturan Bersama, dan
» UMUM lanjutan Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Dewan Komisaris, Direksi dan Karyawan
» Boards of Commissioners, Directors and
» IKHTISAR Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Principles of Consolidation IKHTISAR
» Principles of Consolidation continued
» Kombinasi Bisnis dan Goodwill
» Business Combinations and Goodwill
» Penentuan Nilai Wajar IKHTISAR
» Cash Equivalents and Restricted Cash
» Transaksi Dengan Pihak Berelasi
» Transactions with Related Parties
» Investasi pada entitas asosiasi dan Ventura
» Investments in associates and joint venture
» Investasi pada entitas asosiasi Ventura
» Aset Tetap lanjutan IKHTISAR
» Fixed Assets continued IKHTISAR
» Aset Eksplorasi dan Evaluasi
» Exploration and Evaluation Assets
» Properti Minyak dan Gas Bumi Oil and Gas Properties
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Pinjaman yang Diperoleh Pemerintah dari
» Loans Obtained by the Government from
» Biaya Penerbitan Emisi Efek Ekuitas
» Stock Issuance Costs IKHTISAR
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Kepentingan dalam Pengaturan Bersama
» Interest in Joint Arrangement
» Interest in Joint Arrangement continued
» PERTIMBANGAN, SIGNIFICANT Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PERTIMBANGAN, Financial Information | Perusahaan Gas Negara Persero Tbk PT
» SIGNIFICANT Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PENYAJIAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK Financial Information | Perusahaan Gas Negara Persero Tbk PT
» SHORT-TERM INVESTMENTS Financial Information | Perusahaan Gas Negara Persero Tbk PT
» INVESTASI JANGKA PENDEK lanjutan
» SHORT-TERM INVESTMENTS continued Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PIUTANG USAHA Financial Information | Perusahaan Gas Negara Persero Tbk PT
» TRADE RECEIVABLES Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PIUTANG USAHA lanjutan Financial Information | Perusahaan Gas Negara Persero Tbk PT
» TRADE RECEIVABLES continued Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PIUTANG LAIN-LAIN lanjutan Financial Information | Perusahaan Gas Negara Persero Tbk PT
» OTHER RECEIVABLES continued Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PERSEDIAAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» INVENTORIES Financial Information | Perusahaan Gas Negara Persero Tbk PT
» UANG MUKA ADVANCES Financial Information | Perusahaan Gas Negara Persero Tbk PT
» UANG MUKA lanjutan ADVANCES continued
» BEBAN DIBAYAR DI MUKA PREPAID EXPENSES
» PIUTANG LAIN-LAIN JANGKA PANJANG OTHER LONG-TERM RECEIVABLES
» PIUTANG LAIN-LAIN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCKS
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET EKSPLORASI DAN EVALUASI DAN PROPERTI MINYAK DAN GAS
» ASET EKSPLORASI DAN EVALUASI DAN PROPERTI MINYAK DAN GAS lanjutan
» EXPLORATION AND Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Properti Minyak dan Gas lanjutan
» Oil and Gas Properties continued Uji penurunan nilai atas properti minyak
» ASET EKSPLORASI Financial Information | Perusahaan Gas Negara Persero Tbk PT
» GOODWILL DAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» GOODWILL AND OTHER INTANGIBLE ASSETS
» Akuisisi SIPBV dahulu KUFPEC Indonesia
» GOODWILL AND OTHER INTANGIBLE ASSETS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES continued
» LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» LIABILITAS YANG MASIH HARUS DIBAYAR lanjutan
» Liabilitas kepada kontraktor dan pemasok
» Liabilities to contractors and suppliers
» Bunga ACCRUED LIABILITIES continued a.
» Interests ACCRUED LIABILITIES continued a.
» Iuran ke BPH Migas BPH Migas levy
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» UTANG OBLIGASI BONDS PAYABLE
» PERPAJAKAN TAXATION Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PERPAJAKAN lanjutan TAXATION continued
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» PENCADANGAN SALDO Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN DISTRIBUSI DAN TRANSMISI DISTRIBUTION
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN KEUANGAN FINANCE COSTS
» PENDAPATAN KEUANGAN FINANCE INCOME
» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENT
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» LABA RUGI KURS - NETO GAIN LOSS ON FOREIGN EXCHANGE - NET
» Liabilitas imbalan kerja jangka pendek Short-term employees’ benefits liabilities
» Program asuransi kesejahteraan hari tua
» Old welfare program age insurance plan
» Tunjangan kesehatan hari tua
» Post-retirement health care benefits
» Defined Contribution Pension Plan
» Imbalan Kerja Jangka Panjang
» Long-term Employees’ Benefits IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» IMBALAN KERJA lanjutan Financial Information | Perusahaan Gas Negara Persero Tbk PT
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» SALDO DAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» LIABILITAS PEMBONGKARAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PROGRAM KEMITRAAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS
» Perjanjian Jual Beli Gas PJBG
» Gas Sale and Purchase Agreements GSPA
» PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Perjanjian Jual Beli Gas PJBG lanjutan
» Gas Sale and Purchase Agreements GSPA continued
» Perjanjian Penyaluran Gas melalui East
» PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued Perjanjian
» Pertagas West Java Gas Transportation Pipeline Agreement
» Perjanjian Pengangkutan Gas Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Perjanjian Pengangkutan Gas Melalui Sistem Jaringan Pipa Transmisi Gas
» Transportation Transportation Gas Agreement a. Perjanjian Pengangkutan Gas melalui
» Perjanjian Swap Gas Premier Oil Premier Oil Swap Gas Agreement
» Perjanjian Proyek Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Project Agreements Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Perjanjian Kerja Sama Operasi
» Joint Operation Agreements Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Perjanjian Kerja Sama Operasi lanjutan
» Joint Operation Agreements continued
» Perjanjian Transportasi Gas Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Gas Transportation Agreements Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Perjanjian yang Berkaitan dengan Jaringan
» Agreements Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Perjanjian yang Berkaitan dengan Jaringan Pipa Grissik - Singapura - Transgasindo
» Agreements Related to Grissik - Singapore Pipeline - Transgasindo
» Agreements Related to Grissik - Singapore Pipeline - Transgasindo continued
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» IKATAN DAN KONTINJENSI lanjutan COMMITMENTS
» IKATAN DAN KONTINJENSI lanjutan COMMITMENTS AND CONTINGENCIES continued
» LABA PER SAHAM EARNINGS PER SHARE
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Risiko Kredit FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Risiko Kredit lanjutan Credit Risk continued
» Risiko Kredit lanjutan FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Credit Risk continued FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko Pasar lanjutan Market Risk continued
» Risiko Pasar lanjutan FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Market Risk continued FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Risiko Likuiditas Liquidity Risk
» Risiko Likuiditas lanjutan FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Liquidity Risk continued FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» PMO Wilayah 1 PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PMO Area 1 PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PMO Wilayah 2 PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PMO Area 2 PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PERISTIWA SETELAH PERIODE PELAPORAN lanjutan
» PMO Wilayah 2 lanjutan EVENTS AFTER THE REPORTING PERIOD continued
» PMO Wilayah 3 EVENTS AFTER THE REPORTING PERIOD continued
» AKTIVITAS NON KAS NON-CASH TRANSACTIONS
» IKHTISAR KEBIJAKAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PENYERTAAN SAHAM PADA ENTITAS ANAK DAN ENTITAS ASOSIASI
» INVESTMENTS IN SHARES OF STOCK OF
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN
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