Laporan Keuangan
Interim Konsolidasian
Beserta Laporan Auditor Independen
30 Septembe.
2012,
31 Desember
201'l dan
'l Januari 201'1131
Desember
2010,
Serta Untuk Periode Sembilan
Bulan yang
Berakhir pada Tanggal-tanggal
30 September
2012
(Diaudit)
dan 20ll (Tidak
Diaudit)
PT ENERGI
MEGA
PERSADA
TbK
DAN ENTITAS
ANAK
Consolidated lnterim Financial Statements
With Independent Auditors' RepotT
September
30, 2012,
December
31,2011
and
January 1, 201
1
lDecember
31, 201
0, and
For the Nine-Month Periods Ended
September
30,2012
(Audited)
and
2011 (Unaudited)
PT ENERGI
MEGA PERSADA
TbK
AND SUBSIDIARIES
Daftar Isi Table of Contents
Halaman/ P a g e
Surat pernyataan direksi Laporan auditor independen Laporan posisi keuangan (neraca)
interim konsolidasian
Laporan laba rugi komprehensif interim konsolidasian
Laporan perubahan ekuitas interim konsolidasian
Laporan arus kas interim konsolidasian Catatan atas laporan keuangan interim konsolidasian
Informasi tambahan (tidak diaudit)
1 3 4 5 6 117
Directors’ statement letter
Independent auditors’ report
Consolidated interim statements of financial position (balance sheets)
Consolidated interim statements of comprehensive income
Consolidated interim statements of changes in equity
Consolidated interim statements of cash flows
Notes to consolidated interim financial statements
Guna memenuhl keienluan Bapeparn yang dialuf dalam lampiran Surat Keputusan Kelua Bapepam Nornor: Kep-40/P[4/2003 tanggal 22 Desember 2003 ientang P e r a l u f a n N o m o . V l l l G . 1 l : T a n g g u n g J a w a b D i r c k s i d a n Laporan Keuangan, maka kami yang bedanda iangan
ln ordet to fulfill the Bapepan Regulatian stipulated in the Enclosure of Bapepan Decistan under Nufber Kep-40PM/2443 dated De.enbet 22, 2443, ^ancening Resulation Nunber V||1.C.11: Responsibility of Dnedors upon Financial Repart, we,the undersigned:
Alamatdomis sesua KTP atau kadu identitas lainnya
Alamat dom silisesuai KTP aiau karlu identitas la nnya
lmam Pia Agustino Bakie Tower Lt 32, KompLek Rasu.a E p c e n t r u m , J . H R . R a s u n a S a d J a k a d a ,
lndonesra
J l . P i n a n g [ 4 e G h l l l N o . 4 R T 0 ' 1 4 R W 0 1 6 Pondok Plnang - Kebayoran Lama
Jakarta Se aian (021) 25577004
Dnekluj Utana I President Directol
Did i Hidayat Agfpinanto Bak.ie Tower Lt. 32, Kornplek Rasuna Epicentrum Jl. HR RasLrna Said Jakarla,
Indonesia
J l . C p e t e V N o . 3 R T 0 0 8 R W 0 3 , Kelulahan Cipeie Se aian, Kecamatan
Nane Oftice addrass
Donicile as statecl in lD Card
Phane nunbel Pasitian
Nane Otrice address
Danicile as staled in lD Card
C andak
Jakarla
Selatan
Q21J
25577444
Drck\ut I Dnactar
1. Bertanggung lawab alas pe.yusuian dan penyalan laporan keuangan konsolidasiani
2 Lapo€n keuangan konsolidasian lelah disusun dan d sajkan sesua dergan pinsp aku.iansi yang berlaku lmum d Indonesial
3 a. Semua lnfomasi dalam laporan keuangan konsolidasian telah dimuat secara lengkap dan
b. Laporan keuangan konsolidasian tdak
.nengandung informasl atau fakta maleral yang rddl, bend dan lid.k nerglilalgkar _foFas , atau fakta material.
4 Berianggung jawab atas sistem pengendalian intern da am Perusahaan dan Anak perusalraan.
Demikian pemyataan inidlbuaidengan sebenamya
1 We arc rcspansible for the preparation and presentatian af the consolidated financial statenents: 2. Tha consalidated financial statenents have been
prepared antl ptesented in accodance wnh generally accepted accaunting ptinciples in lndonesia;
3 a. Al infomalion cantained in the cansatidated f,nan-iat slaleaenls ts.anplele ahd .afte^t b. The cansalidated financial statenents .lo nat
cantain nisleading naterlal infarnatian ar facts, and da nat amit mateial infornalian and facts. 4. We are rcspansible for the Canpany and
Aubsidiaies' inlemal conttal systen. This slatenent lafter is made truthfully.
Jakarta,
13 February2013/
Jakafta,
Febtuary t2 , 2413
Didit H idayat Ag ripinanto
P e r s a d a
T b k ( " P e r u s a h a a n " )
d a n E n t i t a s A n a k
("Kelompok
Usaha") tanggal 30 Sepiember 2012,
3 1 D e s e m b e r
2 0 1 1
d a n l l a n u a r i
2 0 1 1 / 3 1
D e s e m b e r
2 0 1 0 ,
s e d a la p o r a n
l a b a
r u g i k o m p r e h e n s i f ,
l a p o r a n
p e r u b a h a n
e k u i t a s ,
d a n l a p o r a n
a r u s k a s i n t e r i m
k o n s o l ; d a s i a n
u n t u k p e r i o d e
s e m b i l a n
b u l a n y a n g
b e r a k h i r
p a d a
t a n g g a l
3 0 S e p t e m b e f
2 0 1 2 .
L a p o r a n
k e u a n g a n
k o n s o l i d a s i a n
a d a l a h t a n g g u n g
j a w a b
m a n a j e m e n
P e f u s a h a a n .
I a n g g u n g ja w a b k a m i
terletak pada pernyataan pendapat atas laporan
k e u a n g a n
b e r d a s a r k a n
a u d i t k a m i . K a m i t i d a k
mengaudit
laporan keuangan
eniitas anak tertertu,
E M P
O N W j L t d d a n P T E M P E n e r g i
I n d o n e s i a ,
y a n g
l a p o r a n k e u a n g a n n y a
m e n c e f m i n k a n
j u m l a h aset
sebesat
20,12%
dan 5,96y",
dan 17,55%
dan 6,74%
d a r i j u m
a h k o n s o l i d a s i a n
a s e t ,
m a s i n g - m a s i n g
u n t u k
tanggal
30 September
2012 dan 31 Desember
2011,
s e f t a
j u m l a h
p e n j u a l a n
s e b e s a r
5 3 , 4 9 %
d a n 0 % d a r i
j u m l a h penjualan konsolidasian
u n i u k p e r i o d e
s e m b i l a n b u l a n y a n g b e r a k h i r p a d a t a n g g . l
30 September 2012, Laporan keuangan tersebut
d i a u d i t o l e h a u d i t o r i n d e p e n d e n
l a i n d e n g a n
pendapat
wajar tanpa pengecualian,
yang laporannya
t e l a h d i s e r a h k a n
k e p a d a k a m i . P e n d a p a t
k a m i ,
s e p a n j a n g
y a n g berkaitan
d e n g a n ju m l a h - j u m l a h
untuk entitas
anak
tefsebut,
semata-mata
didasarkan
a t a s
l a p o r a n
a u d i t o r
j n d e p e n d e n
l a i n
t e r s e b u t
-K a m i m e l a k s a n a k a n
a u d i t b e r d a s a r k a n
s t a n d a r
auditing
yang ditetapkan
oleh lnstitut Akuntan
Publik
I n d o n e s i a
( " l A P l " ) .
S t a n d a r
t e r s e b ! t m e n g h a r u s k a n
k a m i m e r e n c a n a k a n
d a n m e l a k s a n a k a n
a u d i t a g a r
k a m i m e m p e f o l e h k e y a k i n a n
m e m a d a i b a h w a
l a p o r a n
k e u a n g a n
b e b a s
d a r i s a l a h s a j i m a t e r i a l .
S u a t u a u d i t m e l i p u t i , p e m e r i k s a a n ,
a t a s d a s a r
p e n g u j i a n ,
b ! k t i - b u k t i y a n g m e n d u k u n g
j u m l a h
j u m l a h
d a n p e n g u n g k a p a n
d a l a m
l a p o r a n
k e u a n g a n .
A u d i t ju g a m e l i p u t l
p e n i l a i a n
a t a s p r i n s i p
a k u n t a n s i
y a n g digunakan
d a n e s t i m a s i
s i g n j f l k a n
y a n g
d i b u a t
o l e h m a n a j e m e n ,
s e n a p e n i l a i a n
t e r h a d a p
p e n y a j i a n
l a p o r a n
k e u a n g a n
s e c a r a
k e s e l u r u h a n .
K a m i y a k i n
b a h w a
a u d i t
k a m i
m e m b e r i k a n
d a s a r
m e m a d a i
u n t u k
m e n y a t a k a n
P e n d a P a t ,
sheets) of PT Eneryi Mego Persodo Tbk (the
"conpony ) and Sub5idioies
(the 'Goup') a, oJ
Septenber 30, 2072, December 31, 2011 ond
Jonu,1ry
7, 2177/December
37, 2070 ond the related
consolidoled
inLeim srclenents oJ comprchensive
income, chdnges in equity, and cash flows for the
nine-month
period ended
September
30, 2072. These
consolidated Jinoncidl stotements orc the
responsibility of the Conpony's monagement. Oul
responsibility is to express on opinion on these
Jinonciol
stotements
bosed
on our oudits. we did not
oudit the financial statenents af certain Subsidiaries,
EMP ONWJ
Ltd ond PT EMP Energi
lndanesio,
which
finoncial stotenents rcflected totol assets
constituting
20.72%
and 5.96%,
ond 17.55%
dnd 6.14%ofthetotll
cansolidoted ossets os of September 30, 2012 ond
Decenber 31, 2077, respectively,
and totdl sales oJ
53.49%
and A% of the totdl consolidoted
soles Jor the
nine-manth
period ended
September
30, 2072. Those
stotements werc audited by other independent
ouditors with unquolified opinion, on those
stotements
whose
rcports have been
furnished
to
us-Aur apinion, insafar os it rclotes to the omounts
included fot thase Subsidiaries,
is based solely on the
reports
of the other independentauditors.
We conducted
our oudits in dccordonce
with ouditing
stondaflls established by the tndanesian tnstitute of
Ceftilied
Public
Accountonts
("lAPl").
Those
stondords
rcquie thot we plon and perJom the oudit to abtdin
rcosonoble
ossuronce
obout whethet the Jinoncial
statements are free ol moterial misstotement.
An dudit includes exomining, an o |€st bosis,
pwdpn(p
\upponing rhe omount\ ond dbcto,urcs
in
the Jinancial stotements. An audit olso includes
ossessing the occounting pinciples used and
significont
estimotes
mode by management,
os weI
os evaluating the overoll financial statements
presentotion.
We believe
thot aur audits provide d
reosanable
basis
for out opinion.
T,;
reNonno;n1r
a HnNooro Tovo
k o n s o l i d a s i a n
u n t u k p e r i o d e
s e m b i l a n
b u l a n y a n g
b e . a k h i r
p a d a tanggrl 30 September
2 0 1 ? s e s u a i
d e n g a n
S t a n d a r
A l u n t a n s i
K e L a n g a n
d i I n d o n e s i d .
Sepertiyang
dijelaskan
dalam
Catatan
42 atas laporan
keuangan
interim konsolidasian
terlampir, laporan
k e u a n g a n in t e r i m k o n s o l i d a s i a n
t e l a h d i s u s u n
d e n g a n
a s u m s i
b a h w a
P e r u s a h a a n
a k a n
m e l a n j u t k a n
usahanya
secara berkesinambungan.
Pada tanggal
3 0 S e p t e m b e r
2 0 1 2 ,
j u m l a h
l i a b i l i t a s
j a n g k a
p e n d e k
K e l o m p o k
U s a h a
t e l a h m e l e b i h i
j u m l a h
a s e t la n c a r
-K o n d k i
i n i y a n g m e n i m b u l k a n
k e r a g u a n
s u b s t a n s i a l
a t a s k e m a m p u a n K e l o m p o k U s a h a d a l a m
m e m p e r t a h a n k a n
k e l a n g s u n g a n
h i d u p n y a .
R e n c a n a
M a n a j e m e n
u n t u k m e n g a t a s i
k o n d i s i
t e r s e b u t
j u g a
t e l a h d i u n g k a p k a n
d a i a m C a t a t a n
4 2 a t a s la p o r a n
k e u a n g a n
i n t e r i m
k o n s o l i d a s i a n .
L a p o f a n
k e u a n g a n
intefim konsolidasian
terlampif tidak mencakup
p e n y e s u a i a n
y a n g
m u n g k i n
t i m b u l
s e b a g a i
a k i b a t
d a f i
kondisi
tersebut,
Kelompok usaha telah menerapkan beberapa
Pernyataan Standar Akuntansi Keuangan yang
b e r L a k u
e f e k t i f m u l a i ta n g g a l
1 J a n u a r i 2 0 1 2 d a n
telah ditefapkan
secara
prospektif
atau retrospektif
s e b a g a i m a n a
d i u n g k a p k a n
d a l a m
C a t a t a n
2 d a n 4 4
atas lapofan
keuangan
konsolidasian.
OIeh
karena
itu,
l a p o r a n
p o s i s i
k e u a n g a n
k o n s o l i d a s i a n
P e r u s a h a a n
dan Entitas Anak tanggal 31 Desember
2011 dan
l Januari
2 0 1 V 3 1
D e s e m b e r
2 0 1 0 ,
s e r t a
l a p o r a n
l a b a
rugi komprehensif,
laporan perubahan
ekuitas,
dan
l a p o r a n a r u s k a s k o n s o l i d a s i a n
u n t u k p e r i o d e
s e m b i l a n b u l a n y a n g b e r a k h i f p a d a t a n g g a l
3 0 S e p t e m b e r
2 0 1 1 t e l a h
d i s a j i k a n
k e m b a l i .
cdsh Jlows for the nine month peiod ended
September 30, 2012, in canfomiy with lndonesion
F i n o ncio I Accou
nting Sto
nd o tds.
A\ di\ctosed ;n Nore 42 oI the orcanponying
consolidoted inteim Jindncidl stotements, the
cansoliddted inteim finonciol statements hsve been
preporetl dssuming thot the Company
will continue os
o going concern.
As of September
30, 2012 the
Group's total cunent liobilities have exceeded the
totsl current ossets.
This condition
rcise substontiol
doubt obout the Conpany's
ability to continue
as a
going concen, Monagement's
plons in regord to
these mottes ore olso described in Note 42 ta the
consolidoted intein
Jinonciol ststements. The
consalidated inte m Jinoncidl stotements do not
include dny adjustnents
that night result
lrcm the
a utca me of thi s u nce
rtd i nty.
The Group odopted certoin Stotements of Finoncial
Accounting Standords, which become efrective fron
lonuory 1, 2012 ond have been properly opplied on o
prospective or rctrospective bosis os disclosed in
Nates 2 ond 44 to the consolidated financiol
statenents. Thercfore,
the consolidoted
stotements of
frnonciol position of the Compony
snd its Subsidiories
os of Decembet 31, 2011 snd lonuory 7, 2011/
December
37, 201q and the rcloted consolidated
stotements of incone, conprchensive incone,
chonges
in equity,
and cash
flows for the nine month
period
ended
Septembet
30, 2077 hove
been
rcstatetl-l a p o r a n
k e u a n g a n
s e c a r a
k e s e l u r u h a n .
O l e h k a r e n a
itu, kami tidak memberikan
pendapai
seperti
itu.
Informasi tambahan setelah catatan atas laporan
k e u a n g a n
i n t e f i m k o n s o l i d a s i a n
t i d a k d i h a r u s k a n
s e b a g a i
b a g i a n
l a p o r a n
k e u a n g a n
p o k o k ,
d a n k a m i
t i d a k m e l a k u k a n
a u d i t a t a u m e n e r a p k a n
p r o s e d u r
terbatas
lerhadap
informasi
tersebut dan kami tidak
memberikan
keyakinan
atas infof masi
tersebut.
g Hnru
1 3 F e b r u a r i 2 O l 3/ rebruary
13,2013
Edc
Firmansyah
lzin Akuntan
Publik/ Publrc
Accountont
License
N o .
A P . 0 4 3 5
regoding the finonciol statenents taken as o whole.
Accordingly,
we do natexprcss
suchon
opinion.
The supptementary infornatian dfter notes to the
consolidoted
inteim financiol stotements is not
required os port af the bosic consolidated Jinoncial
stotements, ond we did not audit ar opply linited
procedure
to such
inlormstion
and do notexpressdny
ossurances
on such int'ormotion.
Ihe atunpanyinq orsotiddted tdtoin nmrciot
ihehded to pteseht the linonciat p6itian, Rsutt Dl opeQtions ond @sh ltaws in oeatdoh..
deepEd tn outths ona iuhdktbns oth.t thon tndone\io. rhe stdndotds, atdit su.h o$otidded intorin tmrcbt stutunprts nay atet ,m tha'e ,t.hetury acepted in .aunti?s ond nBotittatud intuin tnorcbt aak
Catatan atas laporan keuangan interim konsolidasian terlampir merupakan
Catatan/ September 30, December 31, December 31,
Notes 2012 2011*) 2010*)
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 2d,2x,5 44.647.918 15.848.640 20.082.220 Cash and cash equivalents Investasi jangka pendek 2x,6 68.600.420 68.600.420 68.600.420 Short-term investment
Piutang usaha - setelah dikurangi Trade receivables - net of
penyisihan penurunan nilai allowance for impairment of
sebesar USD494.690 pada tahun 2012 2x,7 88.784.987 76.720.861 23.911.024 USD494,690 in 2012
Piutang lain-lain - setelah dikurangi Other receivables - net of
penyisihan penurunan nilai allowance for impairment of
sebesar USD2.679.446 pada tahun 2012, USD2,679,446 in 2012,
USD2.685.487 pada tahun 2011, USD2,685,487 in 2011,
dan USD2.574.104 pada tahun 2010 2x,8 116.139.823 83.200.599 47.170.561 and USD2,574,104 in 2010,
Persediaan - setelah dikurangi Inventories - net of
penyisihan penurunan nilai sebesar allowance for impairment of
USD2.344.718 pada tahun 2012, USD2,344,718 in 2012,
USD540.405 pada tahun 2011, USD540,405 in 2011,
dan Nihil pada tahun 2010 2e,9 46.433.677 46.297.221 39.646.911 and Nil in 2010 Pajak Pertambahan Nilai dibayar dimuka 2.723.023 2.677.204 - Prepaid Value-Added Tax Biaya dibayar di muka dan uang muka 2f,10 6.980.064 5.012.878 13.288.719 Prepaid expenses and advances Aset lancar lainnya 2m 2.512.538 2.832.935 1.374.357 Other current assets Total Aset Lancar 376.822.450 301.190.758 214.074.212 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Kas dalam pembatasan jangka panjang 2i,2o,2x,11 80.686.039 66.624.218 59.847.640 Restricted long-term cash Piutang pihak berelasi 2h,2x,12b 129.713.624 127.084.534 119.292.127 Due from related parties Aset pajak tangguhan - neto 2t,31d 32.398.969 33.025.323 37.395.371 Deferred tax assets - net
Aset tetap - setelah dikurangi akumulasi Fixed assets - net of accumulated
penyusutan sebesar USD1.176.390 depreciation of USD1,176,390
pada tahun 2012, USD1.006.802 in 2012, USD1,006,802
pada tahun 2011 dan USD1.025.359 in 2011 and USD1,025,359
pada tahun 2010 2j,2p,13 653.559 810.049 528.110 in 2010 Aset eksplorasi dan evaluasi 2k,2q,14 3.177.036 32.629.337 24.448.002 Exploration and evaluation assets
Aset minyak dan gas bumi - setelah Oil and gas properties - net of
dikurangi akumulasi penyusutan, accumulated depreciation,
deplesi dan amortisasi depletion and amortization of
USD1.491.352.365 pada tahun 2012, USD1,491,352,365 in 2012,
USD1.373.279.141 pada tahun 2011 dan USD1,373,279,141 in 2011 and
USD417.379.480 pada tahun 2010 2l,2p,2q,15 1.396.786.920 1.309.515.531 812.881.847 USD417,379,480 in 2010 Aset tidak lancar lainnya 2m,2x,12d,16 35.871.363 29.231.545 24.557.083 Other non-current assets Total Aset Tidak Lancar 1.679.287.510 1.598.920.537 1.078.950.180 Total Non-Current Assets
TOTAL ASET 2.056.109.960 1.900.111.295 1.293.024.392 TOTAL ASSETS
Catatan atas laporan keuangan interim konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan interim konsolidasian The accompanying notes to the consolidated interim financial statements
Catatan/ September 30, December 31, December 31,
Notes 2012 2011*) 2010*)
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITES
Pinjaman jangka pendek 2x 990.822 1.047.640 - Short-term loan Utang wesel 2x,17 2.099.525 2.099.525 3.776.098 Notes payable Utang usaha 2x,18 47.236.509 39.721.656 33.448.041 Trade payables Utang pihak berelasi 2h,2x,12c 8.159.724 7.921.217 7.853.585 Due to related parties Utang lain-lain 2x,19 73.426.695 45.461.506 28.300.532 Other payables Beban akrual 2x,20 148.023.129 133.922.240 52.174.862 Accrued expenses Utang pajak 2t,31a 73.143.928 54.189.781 31.655.171 Taxes payable
Pinjaman jangka panjang Current maturities of
jatuh tempo dalam waktu satu tahun 2x,21 250.081.949 200.000.000 200.000.000 long-term loan Total Liabilitas Jangka Pendek 603.162.281 484.363.565 357.208.289 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas pajak tangguhan - neto 2t,31d 129.488.617 137.456.284 53.795.386 Deferred tax liabilities - net Liabilitas imbalan kerja 2s,33 35.163.123 31.739.509 21.969.907 Employee benefits obligation
Liabilitas untuk merestorasi area Abandonment and site restoration
yang ditinggalkan 2o,38 24.917.646 24.497.643 13.000.325 obligation Liabilitas jangka panjang lainnya 2x 4.776.800 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 2x,21 574.146.365 554.081.698 207.597.093 maturities Total Liabilitas Jangka Panjang 768.492.551 752.551.934 296.362.711 Total Non-Current Liabilities Total Liabilitas 1.371.654.832 1.236.915.499 653.571.000 Total Liabilities
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to owners
kepada pemilik entitas induk of the parent
Modal saham - nominal Rp100 Capital stock - par value Rp100
(angka penuh) per saham (full amount) each shares
Modal dasar - 55.000.000.000 saham Authorized - 55,000,000,000 shares
Modal ditempatkan dan disetor - Issued and paid
-40.584.112.157 saham pada tahun 2012, 40,584,112,157 shares in 2012,
40.584.111.987 saham pada tahun 2011 40,584,111,987 shares in 2011
dan 40.584.110.412 saham and 40,584,110,412 shares
pada tahun 2010 23 432.076.264 432.076.262 432.076.245 in 2010 Tambahan modal disetor - neto 24 287.428.489 287.428.488 287.428.472 Additional paid-in capital - net
Selisih transaksi dengan pihak Difference resulting from transactions
non pengendali 2b,25 134.090.077 134.090.077 134.090.077 with non-controlling interest
Defisit (191.149.120) (205.296.575) (217.033.273) Deficit
Sub-total 662.445.710 648.298.252 636.561.521 Sub-total
Kepentingan nonpengendali 26a 22.009.418 14.897.544 2.891.871 Non-controlling interest Total Ekuitas 684.455.128 663.195.796 639.453.392 Total Equity
TOTAL LIABILITAS DAN EKUITAS 2.056.109.960 1.900.111.295 1.293.024.392 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan interim konsolidasian terlampir merupakan
Notes 2012 2011
PENJUALAN NETO 2r,27 434.587.828 151.388.933 NET SALES
BEBAN POKOK PENJUALAN 2r,28 289.416.706 92.835.542 COST OF GOODS SOLD
LABA BRUTO 145.171.122 58.553.391 GROSS PROFIT
BEBAN USAHA 2r,29 19.069.462 11.557.084 OPERATING EXPENSES
LABA USAHA 126.101.660 46.996.307 OPERATING INCOME
PENGHASILAN (BEBAN) LAIN-LAIN 2r OTHER INCOME (CHARGES)
Penggantian overhead 2.695.541 1.170.495 Overhead cost recovery
Pendapatan bunga 2.154.318 269.150 Interest income
Laba selisih kurs - neto 2w 818.100 1.048.404 Gain on foreign exchange - net
Beban keuangan 30 (68.311.416) (29.416.769) Financing charges
Lain-lain - neto (4.145.144) (4.753.714) Others - net
Beban Lain-lain - Neto (66.788.601) (31.682.434) Other Charges - Net
LABA SEBELUM MANFAAT INCOME BEFORE
(BEBAN) PAJAK PENGHASILAN 59.313.059 15.313.873 INCOME TAX BENEFIT (EXPENSE)
MANFAAT (BEBAN) PAJAK PENGHASILAN 2t INCOME TAX BENEFIT (EXPENSE)
Kini 31b (45.395.043) (5.327.287) Current
Tangguhan 31d 7.341.313 (2.514.759) Deferred
Beban Pajak Penghasilan - Neto (38.053.730) (7.842.046) Income Tax Expense - Net
LABA KOMPREHENSIF - NETO 21.259.329 7.471.827 COMPREHENSIVE INCOME - NET
Total laba komprehensif Total comprehensive income
yang dapat diatribusikan kepada: attributable to:
Pemilik Entitas Induk 14.147.455 6.921.962 Owners of the Parent
Kepentingan nonpengendali 26b 7.111.874 549.865 Non-controlling interest
Total 21.259.329 7.471.827 Total
LABA NETO PER SAHAM DASAR BASIC INCOME PER SHARE
DIATRIBUSIKAN KEPADA PEMILIK ATTRIBUTABLE TO THE OWNERS
Catatan atas laporan keuangan interim konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the consolidated interim financial statements are an integral part of these
Ditempatkan Neto/ Difference Kepentingan
dan Disetor/ Additional due to change of Non-Pengendali/
Catatan/ Issued and Paid Paid-in equity in Defisit/ Total/ Non-Controlling Ekuitas - Neto/
Notes Share Capital Capital - Net Subsidiary Deficit Total Interest Equity - Net
Saldo 1 Januari 2011 - Balance as of January 1, 2011
-disajikan kembali 44 432.076.245 287.428.472 134.090.077 (217.033.273) 636.561.521 2.891.871 639.453.392 as restated
Pelaksanaan waran 1c,23,24 14 11 - - 25 - 25 Warrants exercise
Comprehensive income
Laba komprehensif periode berjalan - - - 6.921.962 6.921.962 549.865 7.471.827 current period Balance as of Saldo per 30 September 2011 432.076.259 287.428.483 134.090.077 (210.111.311) 643.483.508 3.441.736 646.925.244 September 30, 2011
Saldo 1 Januari 2012 Balance as of January 1, 2012
-disajikan kembali 432.076.262 287.428.488 134.090.077 (205.296.575) 648.298.252 14.897.544 663.195.796 as restated
Pelaksanaan waran 1c,23,24 2 1 - - 3 - 3 Warrants exercise
Comprehensive income
Laba komprehensif periode berjalan - - - 14.147.455 14.147.455 7.111.874 21.259.329 current period Balance as of Saldo per 30 September 2012 432.076.264 287.428.489 134.090.077 (191.149.120) 662.445.710 22.009.418 684.455.128 September 30, 2012
Catatan atas laporan keuangan interim konsolidasian terlampir merupakan
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 422.029.012 151.284.925 Cash receipts from customers
Pembayaran kas kepada pemasok, kontraktor Cash paid to suppliers, contractors,
karyawan dan aktivitas employees and other operational
operasional lainnya (244.588.122) (77.549.901) activities
Penerimaan kas dari penghasilan bunga 490.708 108.316 Cash receipt from interest income
Pembayaran pajak penghasilan badan dan dividen (29.190.455) (2.620.458) Corporate and dividend tax paid
Pembayaran untuk beban keuangan (21.345.602) (27.118.915) Financing charges paid
Arus Kas Neto Diperoleh dari Aktivitas Operasi 127.395.541 44.103.967 Net Cash Flows Provided by Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Penambahan aset minyak dan gas bumi (141.361.451) (130.579.051) Additional of oil and gas properties
Penurunan (kenaikan) aset tidak lancar lainnya (6.639.818) 3.605.374 Decrease (increase) in other non-current assets
Penambahan piutang pihak berelasi (3.173.429) (2.924.668) Increase of due from related parties
Penambahan aset eksplorasi dan evaluasi (2.229.175) (7.669.850) Additional of exploration and evaluation assets
Perolehan aset tetap (13.098) (461.125) Acquisition of fixed assets
Arus Kas Neto Digunakan untuk Aktivitas Investasi (153.416.971) (138.029.320) Net Cash Flows Used in Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan pinjaman jangka panjang 68.501.204 94.027.907 Proceeds from long-term loans
Hasil dari pelaksanaan waran 3 25 Proceeds from warrant excercise
Penurunan (peningkatan) kas dalam pembatasan
jangka panjang (13.680.499) 5.227.212 Decrease (increase) of restricted long-term cash
Arus Kas Neto Diperoleh dari Aktivitas Pendanaan 54.820.708 99.255.144 Net Cash Flows Provided by Financing Activities NET INCREASE IN CASH AND
KENAIKAN NETO KAS DAN SETARA KAS 28.799.278 5.329.791 CASH EQUIVALENT CASH AND CASH EQUIVALENT
KAS DAN SETARA KAS PADA AWAL PERIODE 15.848.640 20.082.220 AT BEGINNING OF PERIOD CASH AND CASH EQUIVALENT
KAS DAN SETARA KAS PADA AKHIR PERIODE 44.647.918 25.412.011 AT END OF PERIOD
Lihat catatan 43 atas laporan keuangan interim konsolidasian untuk informasi tambahan arus kas.
See note 43 to the consolidated interim financial statements for the supplementary cash flows information.
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT Energi Mega Persada Tbk (Perusahaan), didirikan di Republik Indonesia berdasarkan Akta Notaris No. 16 tanggal 16 Oktober 2001 dari H. Rakhmat Syamsul Rizal, S.H., Notaris di Jakarta. Akta Pendirian ini telah disahkan oleh Menteri Kehakiman dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No. C-14507.HT.01.01.TH.2001 tanggal 29 November 2001, serta diumumkan dalam Berita Negara No. 31, Tambahan No. 3684
tanggal 16 April 2002. Anggaran Dasar
Perusahaan telah mengalami beberapa kali perubahan dan perubahan terakhir adalah dengan Akta Notaris No. 38 tanggal 16 Februari 2010 dari Humberg Lie, S.H., S.E., MKn., Notaris di Tangerang, mengenai Perubahan Pasal 4 (2) Anggaran Dasar Perusahaan. Perubahan tersebut telah memperoleh persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia berdasarkan surat No. AHU-AH.01. 10.24976 Tahun 2010 tanggal 4 Oktober 2010.
PT Energi Mega Persada Tbk (the “Company”) was established in the Republic of Indonesia based on Notarial Deed No. 16 dated October 16, 2001 of H. Rakhmat Syamsul Rizal, S.H., Notary in Jakarta. The Deed of Establishment was approved by the Ministry of Justice and Human Rights per its decision letter No. C-14507.HT. 01.01.TH.2001 dated November 29, 2001 and published in State Gazette No. 31, Supplement No. 3684 dated April 16, 2002. The Company’s Articles of Association have been amended several times, the most recent being based on Notarial Deed No. 38 dated February 16, 2010 of Humberg Lie, S.H., S.E., MKn., Notary in Tangerang, concerning the changes to Article 4 (2) of the Articles of Association. The changes were approved by the Ministry of Law and Human Rights of the Republic of Indonesia per letter No. AHU-AH.01.10.24976 Year 2010 dated October 4, 2010.
Sesuai dengan Pasal 3 Anggaran Dasar Perusahaan, maksud dan tujuan Perusahaan antara lain adalah menjalankan usaha dalam bidang perdagangan, jasa dan pertambangan, serta jasa manajemen dibidang pertambangan minyak dan gas bumi. Saat ini, Perusahaan bergerak dalam bidang eksplorasi dan perdagangan minyak dan gas.
In accordance with Article 3 of the Company’s Articles of Association, the scope of its activities comprises of, among others: trading, services and mining, and providing management services in the oil and gas industry. Currently, the Company is engaged in exploration and trading of oil and gas.
Perusahaan berkedudukan di Jakarta dengan kantor pusat di Bakrie Tower, Lantai 32, Rasuna Epicentrum, Jalan HR Rasuna Said, Jakarta. Entitas Anak melakukan kegiatan eksplorasi minyak dan gas bumi yang berlokasi di Kepulauan Kangean, Propinsi Jawa Timur serta di Propinsi Riau, Jambi, Sumatera Utara, Kalimantan Timur, Laut Timor Nusa Tenggara Timur dan Jawa Barat.
The Company’s head office is located at
Bakrie Tower 32nd Floor, Rasuna Epicentrum,
Jalan HR Rasuna Said, Jakarta. The Subsidiaries of the Company are engaged in oil and gas exploration, and their activities are located in Kangean Islands, East Java Province, and in Riau, Jambi, North Sumatra, East Kalimantan, Timor Sea of East Nusa Tenggara and West Java province.
Perusahaan mulai beroperasi secara komersial pada bulan Februari 2003.
The Company started its commercial operations in February 2003.
b. Entitas Induk dan Entitas Induk Utama b. Parent and Ultimate Parent Company
Salah satu entitas induk utama dari Perusahaan adalah PT Bakrie & Brothers Tbk. Perusahaan tergabung dalam Kelompok Usaha Bakrie.
One of the ultimate parent Companies is PT Bakrie & Brothers Tbk. The Company is part of the Bakrie Group.
c. Penawaran Umum Saham Perusahaan c. Public Offering of Shares of the Company
Perusahaan memperoleh surat pernyataan efektif
dari Ketua Bapepam-LK No. S.1480/PM/2004
tanggal 26 Mei 2004 atas Penawaran Umum Perdana saham Perusahaan kepada masyarakat. Pada tanggal 7 Juni 2004, saham tersebut telah dicatatkan pada Bursa Efek Jakarta (sekarang Bursa Efek Indonesia).
The Company obtained the effective notice for its Initial Public Offering from the Chairman of Bapepam-LK per his letter No. S.1480/PM/2004 dated May 26, 2004. On June 7, 2004, the shares were listed on the Jakarta Stock Exchange (now known as the Indonesia Stock Exchange).
Berdasarkan persetujuan pemegang saham Perusahaan pada Rapat Umum Pemegang Saham Luar Biasa (RUPSLB) pada tanggal 22 Desember 2005, Perusahaan melakukan penawaran umum terbatas Dengan Hak Memesan Efek Terlebih Dahulu yang pertama (PUT I) kepada masyarakat sebanyak 4.909.368.195 saham dengan nilai nominal Rp100 setiap saham. Saham tersebut ditawarkan dengan harga Rp770 setiap saham sehingga seluruhnya berjumlah Rp3.780.213.510.150. Perusahaan telah memperoleh surat pernyataan efektif dari Ketua Bapepam-LK dan pada tanggal 25 Januari 2006 mencatatkan saham hasil PUT I tersebut pada Bursa Efek Jakarta (sekarang Bursa Efek Indonesia).
Based on the approval of shareholders of the Company in the Extraordinary General Meeting of Shareholders (EGMS) dated December 22, 2005, the Company effected its first right issue with Pre-emptive Rights (Rights Issue I) of 4,909,368,195 shares of nominal value Rp100 per share, which were offered at Rp770 per share totaling Rp3,780,213,510,150. The Company received the effective notice from the Chairman of Bapepam-LK and on January 25, 2006 listed the shares of the Rights Issue I on the Jakarta Stock Exchange (now known as the Indonesia Stock Exchange).
Berdasarkan keputusan Rapat Umum Pemegang Saham Luar Biasa (RUPSLB) tanggal
31 Desember 2009, Perusahaan melakukan
Penawaran Umum Terbatas dengan Hak Memesan Efek Terlebih Dahulu yang kedua (PUT II) kepada masyarakat sebanyak 26.183.297.040 saham dengan nilai nominal Rp100 setiap saham. Saham tersebut ditawarkan dengan harga Rp185 setiap saham sehingga seluruhnya berjumlah Rp4.843.909.952.400. Perusahaan juga menawarkan waran seri I sebanyak 4.909.368.195 waran. Perusahaan telah memperoleh surat pernyataan efektif dari Ketua BAPEPAM-LK dan pada tanggal 16 Februari 2010 Perusahaan mencatatkan saham dan waran seri I hasil PUT II tersebut pada Bursa Efek Indonesia.
Based on the decision of the Extraordinary General Meeting of Shareholders (EGMS) dated December 31, 2009, the Company effected its second right issue with Pre-emptive Rights (Rights Issue II) of 26,183,297,040 shares of nominal value Rp100 per share, which were offered at Rp185 per share totaling Rp4,843,909,952,400. The Company also offered 4,909,368,195 series 1 warrants. The Company received the effective notice from the Chairman of Bapepam-LK and, on February 16, 2010, listed the shares and series 1 warrants of the Rights Issue II on the Indonesia Stock Exchange.
d. Struktur Kelompok Usaha d. Structure of the Group
Perusahaan memiliki baik langsung maupun tidak langsung, lebih atau sama dengan 50% saham Entitas Anak berikut ini:
The Company has ownership interest of 50% or more, either directly or indirectly, in the following Subsidiaries:
Tahun Operasi Komersial/
Start of 30 Sept/ 31 Des/ 30 Sept/ 31 Des/
Domisili/ Commercial Bidang Usaha/ Sept 30, Dec 31, Sept 30, Dec 31,
Domicile Operations Scope of Activities 2012 2011 2012 2011
Kepemilikan secara langsung/
Direct Ownership
RHI Corporation (RHI) Delaware, USA 1984 Minyak dan Gas bumi/ 100 100 596.596.794 579.365.570
Oil and Gas
Energi Mega Pratama, Inc. British Virgin 2003 Minyak dan Gas bumi/ 50 50 619.267.036 561.709.606
(EMP Inc) Islands Oil and Gas
EMP Holdings Singapore Pte Ltd Perusahaan Investasi/ 100 100 9.066.784 6.499.972
(EMP HS) Singapore 2008 Investment Company
PT Tunas Harapan Perkasa (THP) Indonesia 2005 Minyak dan Gas bumi/ 99,99 99,99 308.493.220 300.769.299
Oil and Gas
PT Imbang Tata Alam (ITA) Indonesia 2001 Minyak dan Gas bumi/ 99,99 99,99 107.388.637 103.598.140
Oil and Gas
PT EMP Energi Indonesia (EMP EI) Indonesia - Minyak dan Gas bumi/ 99,99 99,99 122.465.980 116.616.618
Oil and Gas
Enviroco Company Limited (ECL) Sychelles 2007 Perusahaan Investasi/ 100 100 53.600.420 53.600.420
Investment Company
Malacca Brantas Finance, B.V. Perusahaan Investasi/ 100 100 63.322.533 61.322.969
(MBF) The Netherlands 2005 Investment Company
Freemont Capital Group Ltd. (FCG) British Virgin - Perusahaan Investasi/ 100 100 -
-Islands Investment Company
PT EMP Tonga (EMPT) (dahulu/formerly Indonesia - Minyak dan Gas bumi/ 75 75 31.835.879 26.203.096
PT Mosesa Petroleum) Oil and Gas
PT Artha Widya Persada (AWP) Indonesia - Minyak dan Gas bumi/ 70 70 4.863.012 4.508.189
Oil and Gas
PT Visi Multi Artha (VMA) Indonesia - Minyak dan Gas bumi/ 70 70 4.121.852 3.911.017
Oil and Gas
EMP International Holdings Pte Ltd Perusahaan Investasi/ 100 100 29.116 29.116
(EMP IH) Singapore - Investment Company
Energy Mega Persada Pte., Ltd. Perusahaan Investasi/ 100 100 5.010 5.010
(EMPPL) Singapore - Investment Company
EMP International BVI Ltd. British Virgin 2011 Perusahaan Investasi/ 51 51 498.791.972 413.234.612
(EIBL) Islands Investment Company
Kepemilikan secara tidak langsung/
Indirect ownership
Melalui RHI/Through RHI
EMP Malacca Strait S.A. (EMP MS) Panama 1995 Minyak dan Gas bumi/ 100 100 596.377.133 579.365.570
(dahulu/formerly Kondur Petroleum Oil and Gas
S.A. (KPSA)) Melalui THP/Through THP
PT EMP Semberah (EMP Semberah) Indonesia 1996 Minyak dan Gas bumi/ 99,99 99,99 53.377.765 76.874.882
(dahulu/formerly PT Semberani Oil and Gas
Persada Oil (Semco))
EMP Bentu Limited (EMP Bentu) British Virgin 2012 Minyak dan Gas bumi/ 100 100 89.450.006 99.277.513
(dahulu/formerly Kalila (Bentu) Ltd. Islands Oil and Gas
(Bentu))
PT EMP Gelam (EMP Gelam) Indonesia 2004 Minyak dan Gas bumi/ 99,99 99,99 50.520.343 53.670.004
(dahulu/formerly PT Insani Mitrasani Oil and Gas
Gelam (IMG))
EMP Korinci Baru Limited (EMP Korinci) British Virgin 2007 Minyak dan Gas bumi/ 100 100 26.917.999 26.620.278
(dahulu/formerly Kalila (Korinci Baru) Islands Oil and Gas
Ltd. (Korinci Baru))
EMP Gebang Limited (EMP Gebang) British Virgin 2004 Minyak dan Gas bumi/ 100 100 24.547.307 25.905.129
(dahulu/formerly Costa International Islands Oil and Gas
Group Ltd. (Costa))
(dalam USD / in USD )
Total Assets Before Elimination
Total Aset Sebelum Eliminasi/
Entitas Anak / Subsidiaries
(%)
Percentage of Ownership
Tahun Operasi Komersial/
Start of 30 Sept/ 31 Des/ 30 Sept/ 31 Des/
Domisili/ Commercial Bidang Usaha/ Sept 30, Dec 31, Sept 30, Dec 31,
Domicile Operations Scope of Activities 2012 2011 2012 2011
(dalam USD / in USD )
Total Assets Before Elimination
Total Aset Sebelum Eliminasi/
Entitas Anak / Subsidiaries
(%)
Percentage of Ownership
Persentase Kepemilikan/
Melalui EMP Inc/Through EMP Inc
Kangean Energy Indonesia Ltd. Minyak dan Gas bumi/ 50 50 706.061.940 613.549.994
(KEIL) Delaware, USA 1987 Oil and Gas
EMP Exploration (Kangean), Ltd. Inggris/ 1987 Minyak dan Gas bumi/ 50 50 442.458.318 397.474.187
(EEKL) UK Oil and Gas
Melalui EMP EI/Through EMP EI
Goldhill Investment Ltd. (GIL) Seychelles - Perusahaan Investasi/ 100 100 399.026 156.582
Investment Company Melalui EMP IH/Through EMP IH
Allgold (88) Ltd. Seychelles - Perusahaan Investasi/ 100 100 - 10
Investment Company Melalui EIBL/Through EIBL
EMP ONWJ Ltd. (ONWJ) Labuan, - Minyak dan Gas bumi/ 100 100 425.968.995 333.526.910
Malaysia Oil and Gas
Seluruh Entitas Anak (kecuali MBF, EMPIH, EMPPL, ECL, EMP HS, Allgold, FCG dan GIL) memiliki kuasa penambangan baik langsung maupun tidak langsung melalui Perjanjian Bagi Hasil (Production Sharing Contracts/PSC) dengan Badan Pelaksana Kegiatan Usaha Hulu Minyak dan Gas Bumi (“BPMIGAS”) atau Perjanjian Bantuan Teknis (Technical Assistance
Contracts/TAC) dengan PT Pertamina (Persero)
(“Pertamina”).
All the Subsidiaries of the Company, (except MBF, EMPIH, EMPPL, ECL, EMP HS, Allgold, FCG and GIL) are holders of working interests in oil and gas production blocks directly or indirectly through Production Sharing Contracts (PSC) with Badan Pelaksana Kegiatan Usaha Hulu Minyak dan Gas Bumi (“BPMIGAS”) or Technical Assistance
Contracts (TAC) with PT Pertamina (Persero)
(“Pertamina”).
Pada tahun 2011, Perusahaan melikuidasi EMP Finance, Entitas Anak.
In 2011, the Company liquidated EMP Finance, Subsidiary.
e. Area Eksplorasi dan Produksi/Pengembangan e. Exploration and Production/Development Area
Area Eksplorasi Exploration Area
Tanggal Perolehan
Izin Eksplorasi/ Persentase Akumulasi Biaya
Nama Pemilik Date of Kepemilikan/ Eksplorasi/
Izin Lokasi/ Acquisition of Tanggal Percentage of Accumulated
Nama Lokasi/ Location Permit Exploration Jatuh Tempo/ Ownership Exploration
Owner Permit Due Date (%) Expenditure
Blok GMB Tabulako PT Artha Widya Persada 5 Mei 2009/ 4 Mei 2039/ 100 1.655.076
May 5, 2009 May 2039
Blok GMB Sangatta-II PT Visi Multi Artha 5 Mei 2009/ 4 Mei 2039/ 60 1.521.960
May 5, 2009 May 4, 2039
Area Produksi/Pengembangan Production/Development Area
Tanggal
Perolehan Jumlah
Izin Eksplorasi/ Cadangan Akumulasi
Date of Persentase Terbukti *) **)/ Periode Jumlah Produksi/ Sisa Cadangan Acquisition of Tanggal Kepemilikan/ Quantity of Berjalan/ Total Terbukti/ Nama Lokasi/ Nama Pemilik Izin Lokasi/ Exploration Jatuh Tempo/ Percentage of Proven Current Accumulated Ending Proven
Location Permit Owner Permit Due Date Ownership Reserve*)**) Period Production Reserve
Blok Bentu EMP Bentu Limited 20 Mei 1991/ 19 Mei 2021/ 100,00% 29.356 725 1.537 27.819
May 20,1991 May 19, 2021
Blok Semberah PT EMP Semberah 17 Nopember 1995/ 16 Nopember 2015/ 100,00% 1.682 419 1.199 483
November 17,1995 November 16, 2015
Blok Korinci Baru EMP Korinci Baru Limited 15 Mei 1997/ 14 Mei 2027/ 100,00% 3.292 21 3.130 162
May 15, 1997 May 14, 2027
Blok Sungai Gelam PT EMP Gelam 15 Mei 1997/ 14 Mei 2017/ 100,00% 1.593 233 490 1.103
May 15, 1997 May 14, 2017
Blok Malacca Strait EMP Malacca Strait S.A. 5 Agustus 1970/ 4 Agustus 2020/ 60,49% 248.125 2.007 230.061 18.064
August 5, 1970 August 4, 2020
Blok Offshore PT Pertamina Hulu 17 Januari 1997/ 18 Januari 2017/ 36,72% 126.969 16.513 16.513 110.456 North West Java Energi Offshore January 17, 1997 January 18, 2017
North West Java
Blok Kangean Kangean Energy 14 Nopember 1980/ 13 Nopember 2030/ 50,00% 323.224 5.708 209.952 113.272 Indonesia Ltd. November 14, 1980 November 13, 2030
Blok Gebang EMP Gebang Limited 29 Nopember 1985/ 28 Nopember 2015/ 50,00% 3.524 42 610 2.914
November 29, 1985 November 28, 2015
Blok Masela Inpex Masela Ltd 16 Nopember 1998/ 15 Nopember 2028/ 10,00% 1.626.000 - - 1.626.000
November 16, 1998 November 15, 2028
Blok Tonga PT EMP Tonga 16 Januari 2007/ 15 Januari 2037/ 71,25% 1.008 - - 1.008
January 16, 2007 Januari 15, 2037
*) Satuan untuk Cadangan Terbukti dan Jumlah Produksi adalah dalam Thousand Barrels Oil Equivalent (MBOE) (Lihat Informasi Tambahan)/
Units for Proven Reserve and Production in Thousand Barrels Oil Equivalent (MBOE) (See Supplementary Information)
**) Estimasi jumlah cadangan terbukti telah disertifikasi oleh konsultan perminyakan independen (Lihat Informasi Tambahan)/
Estimated amount of proven reserves have been certified by an independent petroleum consultant (See Supplementary Information) Locations
Total Production *) Total Produksi *)/
f. Dewan Komisaris, Direksi , Komite Audit dan Karyawan
f. Boards of Commissioners, Directors, Audit Committee and Employees
Pada tanggal 30 September 2012 dan 31 Desember 2011, susunan Dewan Komisaris dan Direksi Perusahaan adalah sebagai berikut:
As of September 30, 2012 and December 31, 2011, the members of the Company’s Boards of Commissioners and Directors were as follows:
2012 2011
Dewan Komisaris Board of Commissioners
Komisaris Utama Saptari Hoedaja Saptari Hoedaja President Commissioner
Komisaris Suyitno Patmosukismo Suyitno Patmosukismo Commissioner
Komisaris - Nalinkant Amratlal Rathod Commissioner
Komisaris Independen A. Qoyum Tjandranegara A. Qoyum Tjandranegara Independent Commissioner
Komisaris Independen Sulaiman Zuhdi Pane Sulaiman Zuhdi Pane Independent Commissioner
Direksi Board of Directors
Direktur Utama Imam Pria Agustino Imam Pria Agustino President Director
Direktur Didit Hidayat Agripinanto Didit Hidayat Agripinanto Director
Direktur Amir Balfas Amir Balfas Director
Komposisi Dewan Komisaris pada tanggal 30 September 2012 dan 31 Desember 2011 didasarkan atas keputusan Rapat Umum Pemegang Saham (RUPS) masing-masing bertanggal 30 Mei 2012 dan 28 Mei 2009, sebagaimana tertuang dalam Akta Berita Acara RUPS Tahunan No. 238 yang dibuat dihadapan Humberg Lie, S.H., dan Robert Purba, S.H., Notaris di Jakarta.
The composition of the Board of Commissioners as of September 30, 2012 and December 31, 2011 was based on the decisions of the General Meeting of Shareholders (GMS) on May 30, 2012 and May 28, 2009, respectively, as stated in the
Minutes of Annual GMS Deed No. 238 of
Humberg Lie, S.H.,and Robert Purba, S.H., Notary in Jakarta.
Komposisi Dewan Direksi pada tanggal 30 September 2012 dan 31 Desember 2011 didasarkan atas keputusan RUPS tanggal 31 Mei 2011, sebagaimana tertuang dalam Akta Berita Acara RUPS Tahunan No. 207, tanggal 31 Mei 2011 yang dibuat dihadapan Humberg Lie, S.H., Notaris di Jakarta.
The composition of the Board of Directors as of September 30, 2012 and December 31, 2011 was based on the decision of the General Meeting of Shareholders (GMS) on May 31, 2011, as stated in the Minutes of Annual GMS Deed No. 207 dated May 31, 2011 of Humberg Lie, S.H., Notary in Jakarta.
Total remunerasi yang dibayar kepada Dewan Komisaris dan Direksi Perusahaan untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2012 dan untuk tahun yang berakhir pada tanggal 31 Desember 2011 masing-masing sebesar USD1,45 juta (setara dengan Rp13,5 miliar) dan USD2,58 juta (setara dengan Rp23,43 miliar). Tidak terdapat imbalan pasca kerja dan imbalan jangka panjang lainnya untuk manajemen kunci pada tanggal 30 September 2012 dan 31 Desember 2011.
Total remuneration paid to the Boards of Commissioners and Directors of the Company for the nine-month period ended September 30, 2012
and for the year ended December 31, 2011
amounted to USD1.45 million (equivalent to Rp13.5 billion) and USD2.58 million (equivalent to Rp23.43 billion), respectively. There are no post employment benefits and other long-term benefits to key management personnel as of September 30, 2012 and December 31, 2011.
Susunan Komite Audit Perusahaan pada tanggal 30 September 2012 dan 31 Desember 2011 berdasarkan Risalah Rapat Dewan Komisaris Perusahaan tanggal 1 September 2009 adalah sebagai berikut:
The composition of the Company’s Audit Committee as of September 30, 2012 and December 31, 2011 was based on the Minutes of Meeting of the Board of Commissioners dated September 1, 2009 being as follows:
Ketua A.QoyumTjandranegara Chairman
Anggota Hertanto Member
Anggota Toha Abidin Member
Pada tanggal 30 September 2012 dan 31 Desember 2011, Kelompok Usaha mempekerjakan masing-masing sekitar 675 dan 581 karyawan (tidak diaudit).
As of September 30, 2012 and December 31, 2011, the Group employed approximately 675 and 581 employees, respectively (unaudited).
Kebijakan akuntansi diterapkan secara konsisten dalam penyajian laporan keuangan, yaitu sebagai berikut:
The accounting principles applied consistently in the preparation of the financial statements were as follows:
a. Dasar Penyajian Laporan Keuangan Interim Konsolidasian
a. Basis of Preparation Consolidated Interim Financial Statements
Laporan keuangan interim konsolidasian telah disusun sesuai dengan Standar Akuntansi Keuangan (“SAK”), yang mencakup Pernyataan dan Interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia serta Pedoman Penyajian dan Pengungkapan Laporan Keuangan yang diterbitkan oleh Bapepam-LK seperti diungkapkan dalam catatan-catatan terkait berikut di bawah ini.
The consolidated interim financial statements have been prepared in accordance with Indonesian Financial Accounting Standards (“SAK”), which comprised the Statements and Interpretations issued by the Board of Financial Accounting Standards of the Indonesian Institute of Accountants and the Guidelines on Financial Statement Presentation and Disclosures issued by Bapepam-LK as disclosed further in the relevant succeeding notes.
PSAK No. 1 (Revisi 2009), “Penyajian Laporan Keuangan”, mengatur penyajian laporan keuangan, yaitu antara lain, tujuan pelaporan, komponen laporan keuangan, penyajian secara wajar, materialitas dan agregasi, saling hapus, perbedaan antara aset lancar dan tidak lancar serta liabilitas jangka pendek dan jangka panjang, informasi komparatif, konsistensi penyajian dan memperkenalkan pengungkapan baru, antara lain, sumber estimasi ketidakpastian dan pertimbangan, pengelolaan permodalan, pendapatan komprehensif lainnya, penyimpangan dari standar akuntansi keuangan dan pernyataan kepatuhan. PSAK No. 1 (Revisi 2009) ini diterapkan efektif sejak tanggal 1 Januari 2011. Penerapan PSAK No. 1 (Revisi 2009) tersebut memberikan pengaruh yang signifikan terhadap laporan keuangan konsolidasian sebagai berikut:
PSAK No. 1 (Revised 2009), “Presentation of Financial Statements”, regulates presentation of financial statements as to, among others, the objective, component of financial statements,fair presentation, materiality and aggregate, offsetting, distinction between current and non-current assets and short-term and long-term liabilities, comparative information and consistency and introduces new disclosures such as, among others, key estimations and judgments, capital management, other comprehensive income, departures from accounting standards and statement of compliance. This PSAK No. 1 (Revised 2009) was adopted effective January 1, 2011. The adoption of PSAK No. 1 (Revised 2009) had significant impact on the consolidated financial statements as follows:
a) perubahan judul dari neraca konsolidasian menjadi laporan posisi keuangan konsolidasian;
a) change in the title from consolidated balance sheets to consolidated statements of financial position;
b) perubahan dalam penyajian perubahan ekuitas dan pendapatan komprehensif;
b) change in the presentation of changes in equity and of comprehensive income;
c) kepentingan nonpengendali disajikan didalam ekuitas (hak minoritas sebelumnya disajikan diantara liabilitas dan ekuitas);
c) non-controlling interest is now presented within equity (previously, minority interest was presented between liabilities and equity); d) ketika entitas menerapkan suatu kebijakan
akuntansi secara retrospektif atau membuat penyajian kembali pos-pos laporan keuangan atau ketika entitas mereklasifikasi pos-pos dalam laporan keuangannya maka laporan posisi keuangan pada awal periode komparatif disajikan;
d) when the entity adopts accounting policy retrospectively or restates items in its financial statements or the entity reclassifies the items in its financial statements, the statements of financial position at the beginning of comparative period are presented;
e) perubahan dalam penyajian laporan laba rugi komprehensif; dan
e) change in the presentation statement of comprehensive income; and
f) pengungkapan tambahan diperlukan, antara lain: sumber estimasi ketidakpastian dan pengelolaan modal.
f) additional disclosures required, among others: source of estimation uncertainty and capital management.
Laporan keuangan konsolidasian, kecuali laporan arus kas konsolidasian, telah disusun secara akrual dengan menggunakan konsep biaya perolehan (historical cost), kecuali untuk akun-akun tertentu yang dicatat berdasarkan basis lain seperti yang diungkapkan pada kebijakan akuntansi masing-masing akun terkait.
The consolidated financial statements, except for the consolidated statements of cash flows, have been prepared on an accrual basis of accounting using the historical cost concept, except for certain accounts that are measured on the basis described in the related accounting policies.
Laporan arus kas konsolidasian menyajikan penerimaan dan pengeluaran kas dan setara kas yang dikelompokkan ke dalam aktivitas operasi, investasi dan pendanaan. Arus kas dari aktivitas operasi disajikan dengan menggunakan metode langsung (direct method).
The consolidated statements of cash flows present receipts and payments of cash and cash equivalents classified into operating, investing and financing activities. The cash flows from operating activities are presented using the direct method.
PSAK No. 3 (Revisi 2010), “Laporan Keuangan Interim”, mengatur penyajian laporan keuangan interim, yang berisi laporan keuangan lengkap seperti yang dijelaskan di PSAK 1 (Revisi 2009), “Penyajian Laporan Keuangan” untuk suatu periode interim. Dalam menyusun laporan keuangan interim, Perusahaan dan Entitas Anak menggunakan prinsip akuntansi yang sama dengan prinsip yang diterapkan dalam penyusunan laporan keuangan tahunan untuk tahun yang berakhir 31 Desember 2011.
PSAK No. 3 (Revised 2010), “Interim Financial Statements”, regulates presentation of interim financial statements, which contains the complete financial statements as described in PSAK No. 1 (Revised 2009), “Presentation of Financial Statements”, for an interim period. In preparing these interim financial statements, the Company and its Subsidiaries follow the same accounting principles that have been applied in the preparation of the annual financial statements for the year ended December 31, 2011.
PSAK No. 10 (Revisi 2010), “Pengaruh Perubahan Kurs Valuta Asing”, mengatur mengenai pencatatan transaksi yang dilakukan dalam mata uang selain mata uang fungsional. PSAK No. 10 (Revisi 2010) ini diterapkan efektif sejak tanggal 1 January 2012 dan retrospektif ke periode sebelumnya. Periode sebelumnya Perusahaan menggunakan Rupiah sebagai mata uang penyajian. Efektif 1 Januari 2012, Perusahaan menggunakan mata uang Dolar
Amerika Serikat (USD) sebagai mata uang
penyajian, yang merupakan mata uang fungsional Perusahaan berdasarkan lingkungan ekonomi utama dimana Perusahaan beroperasi. Untuk penyajian saldo tahun-tahun sebelumnya, pengukuran dilakukan sebagai berikut:
PSAK No. 10 (Revised 2010), “The Effects of Changes in Foreign Exchange Rates”, regulates the recording of transaction other than functional currency. PSAK No. 10 (Revised 2010) was adopted effective January 1, 2012 and retrospectively to the prior periods. In the previous period, the Company presentation currency was Rupiah. Effective January 1, 2012, the Company is using United States Dollar (USD) as the presentation currency, which is the Company’s functional currency based on the primary economic environment in which the Company operates. For presentation of prior year balance, the measurements were as follows:
Aset dan liabilitas moneter diukur kembali dengan menggunakan kurs tanggal pelaporan;
Monetary assets and liabilities were translated
using the prevailing rates at reporting date;
Aset dan liabilitas nonmoneter serta modal saham diukur kembali dengan menggunakan kurs historis;
Non-monetary assets and liabilities and capital
stock were remeasured using the historical rates;
Pos nonmoneter yang diukur pada nilai
wajar dalam mata uang asing dijabarkan menggunakan kurs pada tanggal ketika nilai wajar ditentukan;
Non-monetary items that are measured at fair
value in a foreign currency were translated using the exchange rates at the date when the fair value was determined;
Pendapatan dan beban diukur kembali dengan menggunakan kurs rata-rata, kecuali untuk beban penyusutan aset tetap dan amortisasi aset nonmoneter yang diukur kembali dengan menggunakan kurs historis aset yang bersangkutan; dan
Income and expense were remeasured using
the average exchange rate, except for depreciation of fixed assets and amortization of non-monetary assets, which were remeasured using the historical exchange rates of the underlying assets; and
Perbedaan yang timbul dari pengukuran
kembali di atas dicatat dalam saldo awal dari saldo laba.
The remeasurement differences from
application of the above procedures were recorded in the beginning balance of retained earnings.
b. Prinsip-prinsip Konsolidasian b. Principles of Consolidation
Kelompok Usaha menerapkan PSAK No. 4 (Revisi 2009), “Laporan Keuangan Konsolidasian dan Laporan Keuangan Tersendiri”. Laporan keuangan konsolidasian menggabungkan seluruh Entitas Anak yang dikendalikan oleh Perusahaan. Pengendalian dianggap ada ketika Perusahaan memiliki secara langsung atau tidak langsung melalui Entitas Anak lebih dari setengah hak suara suatu entitas, kecuali dalam keadaan yang jarang dapat ditunjukkan secara jelas bahwa kepemilikan tersebut tidak diikuti dengan pengendalian. Pengendalian juga ada ketika Perusahaan memiliki setengah atau kurang hak suara suatu entitas jika terdapat:
The Group adopted PSAK No. 4 (Revised 2009), “Consolidated and Separate Financial Statements”. The consolidated financial statements include all Subsidiaries that are controlled by the Company. Control is presumed to exist when the Company, directly or indirectly through Subsidiaries, owns more than half of the voting power of an entity unless, in exceptional circumstances, it can be clearly demonstrated that such ownership does not constitute control. Control also exists when the Company owns half or less of the voting power of an entity but there is:
(a) kekuasaan yang melebihi setengah hak suara sesuai perjanjian dengan investor lain;
(a) power over more than half of the voting rights by virtue of an agreement with other investors;
(b) kekuasaan untuk mengatur kebijakan
keuangan dan operasional entitas berdasarkan anggaran dasar atau perjanjian;
(b) power to govern the financial and operating policies of the entity under a statute or an agreement;
(c) kekuasaan untuk menunjuk atau mengganti sebagian besar dewan direksi dan dewan komisaris atau organ pengatur setara dan mengendalikan entitas melalui dewan atau organ tersebut; atau
(c) power to appoint or remove the majority of the members of the board of directors and board of commissioners or equivalent governing body and control of the entity is by that board or body; or
(d) kekuasaan untuk memberikan suara
mayoritas pada rapat dewan direksi dan dewan komisaris atau organ pengatur setara dan mengendalikan entitas melalui dewan direksi dan dewan komisaris atau organ tersebut.
(d) power to cast the majority of votes at meetings of the board of directors and board of commissioners or equivalent governing body and control of the entity is by that board or body.
Kepentingan nonpengendali mencerminkan bagian atas laba atau rugi dan aset neto dari Entitas Anak yang tidak dapat diatribusikan secara langsung maupun tidak langsung pada Perusahaan, yang masing-masing disajikan dalam laporan laba rugi komprehensif konsolidasian dan dalam ekuitas pada laporan posisi keuangan konsolidasian, terpisah dari bagian yang dapat diatribusikan kepada pemilik entitas induk.
Non-controlling interest represents a portion of the profit or loss and net assets of the Subsidiaries attributable to equity interests that are not owned directly or indirectly by the Company, which are presented in the consolidated statements of comprehensive income and under the equity section of the consolidated statements of financial position, respectively, separately from the corresponding portion attributable to the equity holders of the parent company.
Kepentingan nonpengendali atas total laba rugi komprehensif entitas anak diidentifikasi sesuai proporsinya dan disajikan sebagai bagian dari total laba komprehensif yang diatribusikan pada laporan laba rugi komprehensif konsolidasian. Kepentingan nonpengendali atas aset neto entitas anak diidentifikasi pada tanggal kombinasi bisnis yang selanjutnya disesuaikan dengan proporsi atas perubahan ekuitas entitas anak dan disajikan sebagai bagian dari ekuitas pada laporan posisi keuangan konsolidasian.
Non-controlling interests in the total comprehensive income of subsidiaries is identified at its proportion and presented as a part of total attributable comprehensive income in the consolidated statements of comprehensive income. Non-controlling interest in the net assets of subsidiaries is identified at the date of business combination and afterwards adjusted by proportion of changes in equity of subsidiaries and presented as a part of equity in the consolidated statements of financial position.
Kelompok Usaha memperlakukan transaksi dengan kepentingan nonpengendali sebagai transaksi dengan pemilik ekuitas Kelompok Usaha. Untuk pembelian dari kepentingan nonpengendali, selisih antara imbalan yang dibayar dan bagian yang diakuisisi atas nilai tercatat aset neto Entitas Anak dicatat pada ekuitas. Keuntungan atau kerugian pelepasan kepentingan nonpengendali juga dicatat pada ekuitas.
The Group treated transactions with non-controlling interest as transactions with equity owners of the Group. For purchases from non-controlling interest, the difference between any consideration paid and the relevant share acquired of the carrying value of net assets of the Subsidiary is recorded in equity. Gain or losses to non-controlling interest are also recorded in equity.
