tahun 2013, Perusahaan menelaah penilaian dari mata uang fungsionalnya, dan menentukan bahwa mata uang fungsionalnya untuk tahun 2013 adalah US$ yang berbeda dari mata uang fungsional periode pelaporan sebelumnya.
As discussed in Note 2, in 2013, the Company reviewed its assessment of its functional currency, and determined that its functional currency for the year 2013 is in US$ currecy, which is different from the functional currency of the Company for the prior reporting periods.
Berdasarkan ketentuan PSAK 10 (revisi 2010), mengenai “Pengaruh Perubahan Kurs Valuta Asing”, perubahan mata uang fungsional entitas diterapkan secara prospektif. Sehubungan dengan perubahan ini, Perusahaan mengubah mata uang penyajian konsolidasian dari mata uang menjadi US$. Untuk tujuan perbandingan angka-angka periode kini dan angka-angka-angka-angka koresponding, laporan keuangan konsolidasian untuk tahun yang berakhir 31 Desember 2012 dan laporan posisi keuangan konsolidasian pada tanggal 1 Januari 2012/31 Desember 2011 telah disajikan dalam mata uang US$. Perusahaan telah melakukan penyesuaian untuk menyajikan kembali laporan keuangan konsolidasian tersebut.
Based on the provison of PSAK 10 (revised 2010), regarding “The Effects of Changes in Foreign Exchange Rates”, the change in functional currency of entity is applied prospectively. Associated with this change, the Company changes in its presentation currency from Rp to US$. For the purposes of the comparability of the current period’s figures and the corresponding figures, the consolidated financial statements for the year ended 31 December 2012 and the consolidated statement of financial position as of 1 January 2012/31 December 2011 has been presented in US$. The Company has made adjustments to restate those consolidated financial statements.
Berikut ini akun-akun laporan keuangan konsolidasian Grup tahun 2012, sebelum dan sesudah disajikan kembali:
Following are the accounts of the Group's 2012 consolidated financial statements, before and after restatements:
Sebelum Sesudah Sebelum Sesudah
disajikan disajikan disajikan disajikan
kembali/ kembali/ kembali/ kembali/
Before After Before After
restatement restatement restatement restatement
Rp'000.000 US$ Rp'000.000 US$
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 69.984 7.237.258 172.261 18.996.602 Cash and cash equivalents Aset keuangan lainnya - - 131.907 14.546.453 Other financial assets Piutang usaha kepada pihak 53.557 5.656.636 65.168 7.186.544 Trade receivable third parties
Piutang lain-lain Other receivable
Pihak ketiga 93.490 9.549.948 51.705 5.739.786 Third parties Pihak berelasi 7.670 793.156 8.210 905.390 Related parties Persediaan 57.525 5.948.805 43.026 4.744.826 Inventories Uang muka dan biaya
dibayar di muka 1.043.720 107.933.900 125.238 13.810.921 Advance and prepaid expenses
Jumlah aset lancar 1.325.946 137.119.703 597.515 65.930.522 Total current assets
ASET TIDAK LANCAR NONCURRENT ASSETS
Aset keuangan lainnya 110.562 11.433.476 213.365 23.529.406 Other financial assets Aset pajak tangguhan 50.053 5.176.068 47.172 5.202.075 Deferred tax assets Investasi pada entitas asosiasi 1.329.944 137.532.947 1.281.780 141.351.954 Investments in associates Aset tetap 835 89.112 571 60.524 Fixed assets Aset minyak dan gas bumi 290.416 34.598.544 251.445 32.711.909 Oil and gas assets Aset eksplorasi dan evaluasi 6.212 642.383 5.273 581.478 Exploration and evaluation assets Goodwill 1.319.571 152.554.820 1.319.571 152.554.820 Goodwill Aset lain-lain 45.618 151.580 47.275 230.381 Other assets
Jumlah aset tidak lancar 3.153.211 342.178.930 3.166.452 356.222.547 Total noncurrent assets
JUMLAH ASET 4.479.157 479.298.633 3.763.967 422.153.069 TOTAL ASSETS
4. PENYAJIAN KEMBALI DAN REKLASIFIKASI LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan)
4. RESTATEMENTS AND RECLASSIFICATIONS OF THE
CONSOLIDATED FINANCIAL STATEMENTS
(Continued) Sebelum Sesudah Sebelum Sesudah disajikan disajikan disajikan disajikan kembali/ kembali/ kembali/ kembali/
Before After Before After
restatement restatement restatement restatement
Rp'000.000 US$ Rp'000.000 US$
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Pinjaman jangka pendek 227.800 23.557.465 161.142 17.770.531 Short-term loans
Utang usaha Trade payables
Pihak berelasi 47.044 4.736.335 60.561 6.678.549 Related parties
Pihak ketiga 93.105 9.756.874 51.577 5.687.749 Third parties
Utang lain-lain Other payables
Pihak ketiga 8.108 838.256 3.522 388.398 Third parties
Pihak berelasi 32 3.364 32 3.590 Related parties
Utang pajak 93.990 9.719.768 64.235 7.121.564 Taxes payables
Beban akrual 119.364 12.343.715 107.650 11.869.926 Accrued expenses
Liabilitas jangka panjang jatuh tempo Current maturities of long-term
dalam satu tahun liabilities
Pinjaman jangka panjang 39.825 4.118.350 94.081 10.375.000 Long-term loans
Liabilitas sewa pembiayaan 203 21.004 60 6.640 Obligations under finance lease
Jumlah liabilitas jangka pendek 629.471 65.095.131 542.860 59.901.947 Total current liabilities
LIABILITAS JANGKA PANJANG NONCURRENT LIABILITIES
Liabilitas jangka panjang - setelah dikurangi Longterm liabilities
-bagian jatuh tempo dalam satu tahun net of current maturities
Pinjaman jangka panjang 118.721 12.277.214 94.732 10.446.836 Long-term loans
Liabilitas sewa pembiayaan 173 17.892 75 8.300 Obligations under finance lease
Provision for post-employment
Provisi imbalan pasca-kerja 7.076 731.789 4.028 444.213 benefit
Jumlah liabilitas jangka panjang 125.970 13.026.895 98.835 10.899.349 Total noncurrent liabilities
Jumlah liabilitas 755.441 78.122.026 641.695 70.801.296 Total liabilities
EKUITAS EQUITY
Modal saham 3.521.852 359.636.112 3.007.574 302.631.362 Share capital
Tambahan modal disetor 649.528 70.321.262 418.103 44.669.124 Additional paid-in capital
Penjabaran laporan keuangan (85.835) 12.022.132 (23.813) 35.128.754 Financial statement translation
Cadangan revaluasi investasi (209.391) (23.715.309) (118.482) (13.065.927) Invesment revaluation reserve
Saldo laba (defisit) (152.346) (17.078.537) (161.064) (18.007.788) Retained earnings (deficits)
Ekuitas yang dapat diatribusikan Equity attributable to the
kepada pemilik Perusahaan 3.723.808 401.185.660 3.122.318 351.355.525 owners of the Company
Kepentingan non-pengendali (92) (9.053) (46) (3.752) Non-controlling interest Jumlah ekuitas 3.723.716 401.176.607 3.122.272 351.351.773 Total equity
JUMLAH LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 4.479.157 479.298.633 3.763.967 422.153.069 AND EQUITY
4. PENYAJIAN KEMBALI DAN REKLASIFIKASI LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan)
4. RESTATEMENTS AND RECLASSIFICATIONS OF THE
CONSOLIDATED FINANCIAL STATEMENTS
(Continued) Sebelum Sesudah disajikan disajikan kembali/ kembali/ Before After restated restated Rp '000.000 US$
PENDAPATAN USAHA 357.108 38.059.133 OPERATING REVENUES
BEBAN POKOK PENDAPATAN 231.891 25.131.148 COST OF REVENUES
LABA KOTOR 125.217 12.927.985 GROSS PROFIT
Keuntungan dan kerugian lain-lain 65.041 6.813.719 Other gain and losses Pendapatan bunga 8.107 864.270 Interest income Bagian laba dari entitas asosiasi 48.144 5.134.551 Share in profit associate Beban administrasi (96.036) (10.235.688) Administrative expenses
Beban keuangan (141.557) (14.554.880) Finance costs
LABA SEBELUM PAJAK 8.916 949.957 INCOME BEFORE TAX
BEBAN PAJAK (244) (26.007) TAX EXPENSE
LABA TAHUN BERJALAN 8.672 923.950 INCOME FOR THE YEAR
PENDAPATAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Kerugian yang timbul dari penjabaran Loses arising from financial
laporan keuangan (90.909) (23.106.622) statement translation
Penurunan nilai wajar aset keuangan Decrease in fair value of
tersedia untuk dijual (62.022) (10.649.382) available for sale financial asset
Jumlah (152.931) (33.756.004) Total
JUMLAH LABA RUGI KOMPREHENSIF TOTAL COMPREHENSIVE INCOME LOSS
TAHUN BERJALAN (144.259) (32.832.054) FOR THE YEAR
LABA YANG DAPAT DIATRIBUSIKAN KEPADA: PROFIT ATTRIBUTABLE TO:
Pemilik Perusahaan 8.718 929.251 Owners of the Company Kepentingan non-pengendali (46) (5.301) Non-controlling interest
Jumlah 8.672 923.950 Total
JUMLAH RUGI KOMPREHENSIF YANG TOTAL COMPREHENSIVE LOSS
DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik Perusahaan (144.213) (32.826.753) Owners of the Company Kepentingan non-pengendali (46) (5.301) Non-controlling interest
Jumlah (144.259) (32.832.054) Total
4. PENYAJIAN KEMBALI DAN REKLASIFIKASI LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan)
4. RESTATEMENTS AND RECLASSIFICATIONS OF THE
CONSOLIDATED FINANCIAL STATEMENTS
(Continued) Sebelum Sesudah disajikan disajikan kembali/ kembali/ Before After restated restated Rp '000.000 US$
Kas bersih diperoleh aktivitas operasi 22.959 12.753.970 Net cash provided by operating activities Kas bersih digunakan untuk aktivitas
investasi 863.166 (93.913.393) Net cash used in investing activities Kas bersih diperoleh aktivitas pendanaan 678.786 64.400.079 Net cash provided by financing activities
PENURUNAN BERSIH KAS DAN DECREASE IN CASH AND
SETARA KAS (101.421) (11.759.344) CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS AT