Sehubungan penerapan PSAK No. 10 (Revisi 2010), “Pengaruh Perubahan Kurs Valuta Asing”, Kelompok Usaha mengubah mata uang penyajian yang digunakan dalam penyusunan laporan keuangan konsolidasian dari Rupiah (Rp) menjadi Dolar Amerika Serikat (USD) yang merupakan mata uang fungsional Kelompok Usaha, sehingga Kelompok Usaha menyajikan kembali laporan keuangan konsolidasian untuk periode komparatif.
In relation to the adoption of PSAK No. 10 (Revised 2010), “The Effects of Changes in Foreign Exchange Rates”, the Group has changed the presentation currency used in the preparation of the consolidated financial statements from Rupiah (Rp) to United States Dollars (USD), which is the Group’s functional currency, therefore the Group remeasured the comparative figures of the consolidated financial statements presented.
Ikhtisar perubahan pada laporan keuangan konsolidasian untuk tanggal dan tahun yang berakhir pada 31 Desember 2011 dan 2010, akibat dari penerapan PSAK No. 10 adalah sebagai berikut:
The summary of changes to the consolidated financial statements for the years ended December 31, 2011 and 2010, due to the implementation of PSAK No. 10, is as follows:
Dilaporkan Dilaporkan
sebelumnya Disajikan sebelumnya Disajikan
(Dalam ribuan kembali (Dalam ribuan kembali
rupiah) / (Dalam Dolar rupiah) / (Dalam Dolar As previously Amerika Serikat)/ As previously Amerika Serikat)/
reported As Restated reported As Restated
(In thousand (In United (In thousand (In United rupiah) States Dollars) rupiah) States Dollars)
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 143.715.471 15.848.640 183.232.803 20.082.220 Cash and cash equivalents Investasi jangka pendek 622.068.606 68.600.420 616.786.374 68.600.420 Short-term investment Piutang usaha 695.704.771 76.720.861 214.984.017 23.911.024 Trade receivables Piutang lain-lain - neto 754.463.034 83.200.599 421.436.956 47.170.561 Other receivables - net Persediaan - neto 419.823.202 46.297.221 356.465.381 39.646.911 Inventories - net Biaya dibayar di muka dan uang muka 69.733.662 5.012.878 119.478.871 13.288.719 Prepaid expenses and advances Aset lancar lainnya 25.689.053 2.832.935 12.356.844 1.374.357 Other current assets Total Aset Lancar 2.731.197.799 298.513.554 1.924.741.246 214.074.212 Total Current Assets
31 Desember / December 31, 2011
31 Desember / December 31, 2010
Dilaporkan Dilaporkan
sebelumnya Disajikan sebelumnya Disajikan
(Dalam ribuan kembali (Dalam ribuan kembali
rupiah) / (Dalam Dolar rupiah) / (Dalam Dolar As previously Amerika Serikat)/ As previously Amerika Serikat)/
reported As Restated reported As Restated
(In thousand (In United (In thousand (In United rupiah) States Dollars) rupiah) States Dollars)
31 Desember / December 31, 2011
31 Desember / December 31, 2010
ASET TIDAK LANCAR NON-CURRENT ASSETS
Kas dalam pembatasan jangka panjang 458.156.643 50.524.553 421.204.212 46.847.315 Restricted long-term cash Piutang pihak berelasi 1.152.402.554 127.084.534 1.072.555.517 119.292.127 Due from related parties Aset pajak tangguhan - neto 295.068.200 33.025.323 332.250.127 37.395.371 Deferred tax assets - net Aset tetap - neto 6.972.356 810.049 4.497.943 528.110 Fixed assets - net Aset eksplorasi dan evaluasi - 32.629.337 - 24.448.002 Exploration and evaluation assets Aset minyak dan gas bumi - neto 12.299.972.950 1.309.515.531 7.669.107.878 812.881.847 Oil and gas properties - net
Dana untuk merestorasi area yang Abandonment and
ditinggalkan 145.991.761 16.099.665 116.885.918 13.000.325 site restoration fund Aset tidak lancar lainnya 265.071.643 29.231.545 220.792.729 24.557.083 Other non-current assets Total Aset Tidak Lancar 14.623.636.107 1.598.920.537 9.837.294.324 1.078.950.180 Total Non-Current Assets
TOTAL ASET 17.354.833.906 1.897.434.091 11.762.035.570 1.293.024.392 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang jangka pendek 9.500.000 1.047.640 - - Short-term loan Utang wesel 36.634.066 2.099.525 16.872.268 3.776.098 Notes payable Utang usaha 360.195.975 39.721.656 300.731.339 33.448.041 Trade payables Utang lain-lain 394.649.361 45.461.506 271.528.714 28.300.532 Other payables Beban akrual 1.204.680.511 133.922.240 469.104.191 52.174.862 Accrued expenses Utang pajak 491.392.930 54.189.781 284.611.642 31.655.171 Taxes payable
Pinjaman jangka panjang Current maturities of
jatuh tempo dalam waktu satu tahun 1.813.600.000 200.000.000 1.798.200.000 200.000.000 long-term loan Total Liabilitas Jangka Pendek 4.310.652.843 476.442.348 3.141.048.154 349.354.704 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang pihak berelasi 71.829.593 7.921.217 70.611.581 7.853.585 Due to related parties Liabilitas pajak tangguhan - neto 1.245.188.767 137.456.284 482.420.243 53.795.386 Deferred tax liabilities - net Liabilitas imbalan kerja 287.813.864 31.739.509 197.531.432 21.969.907 Employee benefits obligation
Liabilitas untuk merestorasi area Abandonment and site restoration
yang ditinggalkan 222.144.623 24.497.643 116.885.918 13.000.325 obligation Liabilitas jangka panjang lainnya 43.316.021 4.776.800 - - Other non-current liabilities Pinjaman jangka panjang - setelah
dikurangi bagian jatuh tempo Long-term loan - net of current
dalam waktu satu tahun 5.034.139.209 554.081.698 1.866.505.462 207.597.093 maturities Total Liabilitas Jangka Panjang 6.904.432.077 760.473.151 2.733.954.636 304.216.296 Total Non-Current Liabilities Total Liabilitas 11.215.084.920 1.236.915.499 5.875.002.790 653.571.000 Total Liabilities
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to owners
kepada pemilik entitas induk of the parent
Modal saham 4.058.411.199 432.076.262 4.058.411.041 432.076.245 Capital stock Tambahan modal disetor - neto 5.343.607.696 567.588.292 5.343.607.555 567.588.276 Additional paid-in capital - net
Selisih nilai transaksi Difference in value from
restrukturisasi entitas restructuring transactions of
sepengendali (2.634.645.040) (280.159.804) (2.634.645.040) (280.159.804) entities under common control
Selisih transaksi perubahan ekuitas Difference due to change of equity of
Entitas Anak 1.262.994.439 134.090.077 1.262.994.439 134.090.077 Subsidiary
Selisih kurs penjabaran Translation adjustments on financial
laporan keuangan dalam valuta asing 66.354.979 - (12.436.433) - statements in foreign currency Defisit (2.094.286.577) (205.296.575) (2.162.849.291) (217.033.273) Deficit Sub-total 6.002.436.696 648.298.252 5.855.082.271 636.561.521 Sub-total Kepentingan nonpengendali 137.312.290 14.897.544 31.950.509 2.891.871 Non-controlling interest Total Ekuitas 6.139.748.986 663.195.796 5.887.032.780 639.453.392 Total Equity
Dilaporkan
sebelumnya Disajikan (Dalam ribuan kembali
rupiah) / (Dalam Dolar
As previously Amerika Serikat)/
reported As Restated
(In thousand (In United rupiah) States Dollar *)
PENJUALAN NETO 1.317.235.107 151.388.933 NET SALES
BEBAN POKOK PENJUALAN 807.762.050 92.835.542 COST OF GOODS SOLD
LABA BRUTO 509.473.057 58.553.391 GROSS PROFIT
BEBAN USAHA 100.558.190 11.557.084 OPERATING EXPENSES
LABA USAHA 408.914.867 46.996.307 OPERATING INCOME
PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (CHARGES)
Penggantian overhead 10.184.479 1.170.495 Overhead cost recovery
Pendapatan bunga 2.341.878 269.150 Interest income
Rugi selisih kurs - neto (2.847.452) 1.048.404 Loss on foreign exchange - net
Beban keuangan (255.955.306) (29.416.769) Financing charges
Lain-lain - neto (41.362.074) (4.753.714) Others - net
Beban Lain-lain - Neto (287.638.475) (31.682.434) Other Charges - Net
LABA (RUGI) SEBELUM INCOME (LOSS) BEFORE
MANFAAT (BEBAN) PAJAK 121.276.392 15.313.873 TAX BENEFIT (EXPENSE)
MANFAAT (BEBAN) PAJAK PENGHASILAN INCOME TAX BENEFIT (EXPENSE)
Kini (46.352.724) (5.327.287) Current
Tangguhan (21.880.916) (2.514.759) Deferred
Beban Pajak Penghasilan - Neto (68.233.640) (7.842.046) Income Tax Expense - Net
LABA (RUGI) NETO 53.042.752 7.471.827 NET INCOME (LOSS)
Total laba (rugi) komprehensif Total comprehensive income (loss)
yang dapat diatribusikan kepada: attributable to:
Pemilik Entitas Induk 48.258.376 6.921.962 Owners of the Parent
Kepentingan nonpengendali 4.784.376 549.865 Non-controlling interest
Total 53.042.752 7.471.827 Total
LABA (RUGI) NETO PER SAHAM DASAR BASIC INCOME (LOSS) PER SHARE
DIATRIBUSIKAN KEPADA PEMILIK ATTRIBUTABLE TO THE OWNERS
ENTITAS INDUK 1,19 0,00017 OF PARENT
30 September / September 30, 2011
Beberapa angka perbandingan dalam laporan posisi keuangan konsolidasian tanggal 31 Desember 2011 dan 2010 telah direklasifikasi agar sesuai dengan penyajian laporan posisi keuangan interim konsolidasian tanggal 30 September 2012. Reklasifikasi tersebut adalah sebagai berikut:
Certain comparative figures in the consolidated statements of financial position as of December 31, 2011 and 2010, have been reclassified to conform to the September 30, 2012 consolidated interim statement of financial position presentation. These reclassifications are as follows:
Dilaporkan Disajikan
Sebelumnya kembali Reklasifikasi
(Dalam ribuan (Dalam Dolar (Dalam Dolar rupiah) / Amerika Serikat)/ Amerika Serikat)/
As Previously As Restated Reclassification Setelah Reported (In United (In United Reklasifikasi/ (In thousand rupiah) States Dollars) States Dollars) As Reclassified
Laporan Posisi Keuangan: Statement of Financial Position:
Aset Tidak Lancar: Non-Current Assets:
458.156.643
50.524.553 16.099.665 66.624.218 Restricted long-term cash
Dana untuk merestorasi area Abandonment and site
yang ditinggalkan 145.991.761 16.099.665 (16.099.665) - restoration Biaya dibayar di muka dan
uang muka 69.733.662 5.012.878 (2.677.204) 2.335.674 Prepaid expenses and advances Pajak Pertambahan Nilai
dibayar dimuka - - 2.677.204 2.677.204 Prepaid Value-Added Tax
Liabilitas Jangka Pendek: Current Liabilities:
Beban akrual 1.204.680.511 132.849.637 1.072.603 133.922.240 Accrued expenses Pinjaman jangka panjang 5.034.139.209 555.154.301 (1.072.603) 554.081.698 Long-term loan Utang pihak berelasi - - 7.921.217 7.921.217 Due to related parties Utang wesel 36.634.058 4.039.927 (1.940.402) 2.099.525 Notes payable Utang lain-lain 394.649.371 43.521.104 1.940.402 45.461.506 Other payables
Liabilitas Jangka Panjang: Non - Current Liabilities:
Utang pihak berelasi 71.829.593 7.921.217 (7.921.217) - Due to related parties
Ekuitas : Equity :
Tambahan modal disetor - Neto 5.343.607.696 567.588.292 (280.159.804) 287.428.488 Additional paid in capital - Net
Selisih nilai transaksi restrukturisasi Difference in value from
restrukturisasi entitas restructuring transaction of entities
sepengendali (2.634.645.040) (280.159.804) 280.159.804 - under common control
Laporan Arus Kas Statement of Cash Flows:
Arus Kas dari Aktivitas Operasi Cash Flows from Operating Activities
Pembayaran kas kepada Cash paid to suppliers,
pemasok, kontraktor, karyawan contractors, employees and
dan aktivitas operasional lainnya (490.984.506) (81.034.519) (2.064.370) (83.098.889) and other operational activities Penerimaan kas dari penghasilan
bunga - - 213.755 213.755 Cash receipt from interest Pembayaran untuk beban keuangan (381.138.265) (41.198.498) 979.635 (40.218.863) Financing charges paid
Arus Kas dari Aktivitas Investasi Cash Flows from Investing Activities
Penerimaan kas dari penghasilan
bunga 9.414.381 1.072.742 (1.072.742) - Cash receipt from interest income
Penurunan (penambahan) piutang Decrease (increase) of due from
pihak berelasi - - 768.887 768.887 related parties
Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities
Penurunan (peningkatan) kas Decrease (increase) of
dalam pembatasan jangka panjang (36.952.431) (3.677.238) 1.174.835 (2.502.403) restricted long-term cash
31 Desember / December 31, 2011
Kas dalam pembatasan jangka panjang
Dilaporkan Disajikan Setelah
Sebelumnya kembali Reklasifikasi Reklasifikasi/
(Dalam ribuan (Dalam Dolar (Dalam Dolar (Dalam Dolar rupiah) / Amerika Serikat)/ Amerika Serikat)/ Amerika Serikat)/ As Previously As Restated Reclassification As Reclassified
Reported (In United (In United (In United
(In thousand rupiah) States Dollars) States Dollars) States Dollars)
Laporan Posisi Keuangan: Statement of Financial Position:
Aset Lancar: Current Assets:
Kas dan setara kas 183.232.803 20.379.580 (297.360) 20.082.220 Cash and cash equivalent Piutang lain-lain 421.436.956 46.873.201 297.360 47.170.561 Other receivables
Aset Tidak Lancar: Non-Current Assets:
Kas dalam pembatasan
jangka panjang 446.041.050 49.609.726 10.237.914 59.847.640 Restricted long-term cash
Dana untuk merestorasi area Abandonment and site
yang ditinggalkan 116.885.918 13.000.325 (13.000.325) - restoration Aset tidak lancar lainnya 195.955.891 21.794.672 2.762.411 24.557.083 Other non-current assets
Dilaporkan Disajikan Setelah
Sebelumnya kembali Reklasifikasi Reklasifikasi/
(Dalam ribuan (Dalam Dolar (Dalam Dolar (Dalam Dolar rupiah) / Amerika Serikat)/ Amerika Serikat)/ Amerika Serikat)/ As Previously As Restated Reclassification As Reclassified
Reported (In United (In United (In United
(In thousand rupiah) States Dollars) States Dollars) States Dollars) 31 Desember / December 31, 2010
Liabilitas Jangka Pendek: Current Liabilities:
Utang wesel 16.872.268 1.876.573 1.899.525 3.776.098 Notes payable Utang lain-lain 271.528.714 30.200.057 (1.899.525) 28.300.532 Other payables Utang pihak berelasi - - 7.853.585 7.853.585 Due to related parties
Liabilitas Jangka Panjang: Non - Current Liabilities:
Utang pihak berelasi 70.611.581 7.853.585 (7.853.585) - Due to related parties
Ekuitas : Equity :
Tambahan modal disetor - Neto 5.343.607.555 567.588.276 (280.159.804) 287.428.472 Additional paid in capital - Net
Selisih nilai transaksi restrukturisasi Difference in value from
restrukturisasin entitas restructuring transaction of entities
sepengendali (2.634.645.040) (280.159.804) 280.159.804 - under common control
Laporan Arus Kas Statement of Cash Flows:
Arus Kas dari Aktivitas Operasi Cash Flows from Operating Activities
Pembayaran kas kepada Cash paid to suppliers,
Pemasok, kontraktor, karyawan contractors, employees and
dan aktivitas operasional lainnya (981.730.385) (117.624.939) (4.718.845) (122.343.784) and other operational activities Penerimaan kas dari penghasilan
bunga - - 3.374.811 3.374.811 Cash receipt from interest Pembayaran untuk beban keuangan (724.689.307) (80.860.304) 5.981.871 (74.878.433) Financing charges paid
Arus Kas dari Aktivitas Investasi Cash Flows from Investing Activities
Penerimaan kas dari penghasilan
bunga 35.506.905 3.907.440 (3.907.440) - Cash receipt from interest income
Penurunan (penambahan) piutang Decrease (increase) of due from
pihak berelasi - - 8.892.443 8.892.443 related parties
Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities
Penurunan (peningkatan) kas Decrease (increase) of
dalam pembatasan jangka panjang 56.897.042 5.404.041 (738.902) 4.665.139 restricted long-term cash
Penambahan (penurunan) utang Increase (decrease) of due to
pihak berelasi (80.500.533) (35.823.060) (8.883.938) (44.706.998) related parties
45. PERISTIWA SETELAH PERIODE PELAPORAN 45. EVENTS AFTER THE REPORTING PERIOD
Pada tanggal 13 November 2012, Mahkamah Konstitusi Republik Indonesia melalui putusan Nomor 36/PUU-X/2012 bertanggal 13 November 2012 memutuskan bahwa fungsi dan tugas BPMIGAS akan dilaksanakan oleh Pemerintah Republik Indonesia melalui Kementerian Energi dan Sumber Daya Mineral. Terkait dengan hal tersebut Pemerintah Indonesia menerbitkan Peraturan Presiden Republik Indonesia No. 95 Tahun 2012 bertanggal 13 November 2012 tentang pengalihan pelaksanaan tugas dan fungsi kegiatan usaha hulu minyak dan gas bumi dari BPMIGAS untuk sementara dialihkan kepada Menteri yang menyelenggarakan urusan pemerintahan dibidang minyak dan gas bumi. Pada tanggal 10 Januari 2013 Pemerintah Republik Indonesia menerbitkan Peraturan Presiden lainnya Nomor 9 Tahun 2013, yang menetapkan penyelenggaraan pengelolaan kegiatan usaha hulu minyak dan gas bumi dilaksanakan oleh Satuan Kerja Khusus Pelaksana Kegiatan Usaha Hulu Minyak dan Gas Bumi (SKK Migas).
On November 13, 2012, Constitutional Court Republic of Indonesia through its Decision No. 36/PUU-X/2012 dated November 13, 2012 declared the function and tasks of BPMIGAS will be carried out by the Government of the Repubic of Indonesia through the Ministry of Energy and Mineral Resources. In relation to this, the Government issued Presidential Decree No. 95 Year 2012 dated November 13, 2012 temporarly shifting the duties and functions of upstream business activities from BPMIGAS to the Minister who organizes government affairs in the oil and gas industry. On January 10, 2013 the Government issued another Presidential Decree No. 9 Year 2013, which established that management of oil and gas business activities was to be undertaken by the Special Task Force for Upstream Oil and Gas Business Activities (SKK Migas).
Perubahan tersebut tidak berdampak material terhadap operasi dan laporan keuangan Kelompok Usaha.
The changes did not have material impact on the Group’s operation and financial statements.
46. PENYELESAIAN LAPORAN KEUANGAN INTERIM