60
LAMPIRAN 1 LAPORAN KEUANGAN PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES LAPORAN POSISI KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 (Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain)
Catatan/ Notes ASET ASET LANCAR Kas dan setara kas 2e,5 Kas yang dibatasi penggunaannya 2e,6 Investasi jangka pendek 2f Investasi jangka panjang bagian lancar 2f,10 Piutang usaha Pihak berelasi 2d,2g,2h,39a Pihak ketiga 2g,2h,7 Piutang Pemerintah 8 Piutang lain-lain Pihak berelasi 2d,2g,2h,39b Pihak ketiga 2g,2h Persediaan 2i,9 Pajak dibayar di muka - bagian lancar 2t,38a Beban dibayar di muka dan uang muka 2j
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER 2013 AND 2012 (Expressed in thousands of US Dollars, unless otherwise stated)
2013
2012
4,686,040
4,295,373
212,858 152,993
172,788 66,223
-
103,413
ASSETS CURRENT ASSETS Cash and cash equivalents Restricted cash Short-term investments Long-term investments current portion Trade receivables Related parties Third parties Due from the Government Other receivables Related parties Third parties Inventories Prepaid taxes - current portion
2,039,173 1,977,930 4,290,954
2,246,090 1,609,266 2,714,526
448,468 503,170 9,104,487
291,930 677,771 8,961,211
467,896
405,314
262,392
481,727
Prepayments and advances
24,146,361
22,025,632
Total Current Assets
968,292
896,683
685,272 9,187,367
650,493 7,972,593
11,061,987
7,391,494
2,023,645 1,268,947
1,662,787 358,959
NON-CURRENT ASSETS Deferred tax assets Long-term investments net of current portion Fixed assets Oil & gas and geothermal properties Prepaid taxes net of current portion Other assets
Jumlah Aset Tidak Lancar
25,195,510
18,933,009
Total Non-Current Assets
JUMLAH ASET
49,341,871
40,958,641
TOTAL ASSETS
Jumlah Aset Lancar ASET TIDAK LANCAR Aset pajak tangguhan 2t,38e Investasi jangka panjang dikurangi bagian lancar 2k,10 Aset tetap 2l,2m,2v,11 Aset minyak dan gas 2m,2n,2p, serta panas bumi 2v,12 Pajak dibayar di muka - dikurangi bagian lancar 2t,38a Aset lain-lain 2v,13
61
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES LAPORAN POSISI KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 (Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain) Catatan/ Notes LIABILITAS LIABILITAS JANGKA PENDEK Pinjaman jangka pendek Utang usaha Pihak berelasi Pihak ketiga Utang Pemerintah - bagian lancar Utang pajak Pajak penghasilan Pajak lain-lain Beban masih harus dibayar Liabilitas jangka panjang - bagian lancar Utang lain-lain Pihak berelasi Pihak ketiga Pendapatan tangguhan - bagian lancar
2013
2012
14
4,994,964
3,843,002
2d,2o,39c 2o,15
89,217 4,993,723
148,027 4,597,349
16 2t,38b
2,417,590
2,166,793
319,533 314,100 1,849,931
305,385 228,492 1,752,472
2m,18
746,397
489,347
2d,2o,39d 2o
9,080 572,566
72,668 469,019
138,733
77,545
LIABILITIES SHORT-TERM LIABILITIES Short-term loans Trade payables Related parties Third parties Due to the Government -current portion Taxes payable Income taxes Other taxes Accrued expenses Long-term liabilities - current portion Other payables Related parties Third parties Deferred revenue - current portion
16,445,834
14,150,099
Total Short-Term Liabilities
17
Jumlah Liabilitas Jangka Pendek LIABILITAS JANGKA PANJANG Utang Pemerintah dikurangi bagian lancar Liabilitas pajak tangguhan Liabilitas jangka panjang dikurangi bagian lancar Utang obligasi Liabilitas imbalan kerja karyawan
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER 2013 AND 2012 (Expressed in thousands of US Dollars, unless otherwise stated)
16 2t,38e
155,426 2,026,083
196,002 1,163,410
2m,18 2f,19 2r,20b
2,038,525 7,185,525 2,685,889
1,383,916 3,937,935 3,302,530
Provisi pembongkaran dan restorasi 2p,21 Pendapatan tangguhan dikurangi bagian lancar Utang jangka panjang lain-lain
1,218,563
1,440,567
203,691 93,043
92,456 98,945
15,606,745
11,615,761
Jumlah Liabilitas Jangka Panjang JUMLAH LIABILITAS
32,052,579
25,765,860
LONG-TERM LIABILITIES Due to the Government -net of current portion Deferred tax liabilities Long-term liabilities - net of current portion Bond payables Employee benefits liabilities Provision for decommissioning - and site restoration Deferred revenue - net ofcurrent portion Other non-current payables Total Long-Term Liabilities TOTAL LIABILITIES
62
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES LAPORAN POSISI KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 (Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain) Catatan/ Notes EKUITAS Ekuitas yang dapat diatribusikan kepada pemilik entitas induk Modal saham Modal dasar - 200.000.000 saham biasa - nilai nominal Rp1.000.000 (nilai penuh) per saham; ditempatkan dan disetor 83.090.697 saham Tambahan modal disetor Penyesuaian akun ekuitas Bantuan Pemerintah yang belum ditentukan statusnya Komponen ekuitas lainnya Saldo laba Retained earnings - Ditentukan penggunaannya - Belum ditentukan penggunaannya
23 24
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER 2013 AND 2012 (Expressed in thousands of US Dollars, unless otherwise stated)
2013
2012
9,864,901 3,791 (2,647,666)
9,864,901 (2,647,666)
1,361 (175,128)
1,361 (10,930)
EQUITY Equity attributable to owners of the parent Share capital Authorised - 200,000,000 ordinary shares at par value of Rp1,000,000 (full amount) per share; Issued and paid up 83,090,697 shares Additional paid in capital Equity adjustments Government contributed assets pending final clarification of status Other equity components
6,772,928 3,393,026
4,875,239 3,032,833
17,213,213
15,115,738
76,079
77,043
Non-controlling interest
JUMLAH EKUITAS
17,289,292
15,192,781
TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS
49,341,871
40,958,641 TOTAL LIABILITIES AND EQUITY
Kepentingan non-pengendali
2c,22
Appropriated Unappropriated –
63
LAMPIRAN 2 LAPORAN LABA-RUGI PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES . LAPORAN LABA-RUGI KOMPREHENSIF CONSOLIDATED STATEMENTS OF KONSOLIDASIAN COMPREHENSIVE INCOME UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED 31 DESEMBER 2013 DAN 2012 31 DECEMBER 2013 AND 2012 (Dinyatakan dalam ribuan Dolar Amerika Serikat, (Expressed in thousands of US Dollars, kecuali dinyatakan lain) unless otherwise stated) Catatan/ Notes 2013 2012 Penjualan dan Pendapatan Sales and Other Operating Usaha Lainnya 2q Revenues Penjualan dalam negeri minyak Domestic sales of crude oil, mentah, gas bumi, energi panas natural gas, geothermal energy bumi dan produk minyak 26 44,736,285 43,764,013 and oil products Penggantian biaya subsidi Subsidy reimbursements dari Pemerintah 27 20,303,734 21,923,958 from the Government Penjualan ekspor minyak mentah, Export of crude oil, gas bumi dan produk minyak 28 5,502,922 4,714,261 natural gas and oil products Imbalan jasa pemasaran 107,317 110,930 Marketing fees Pendapatan usaha dari aktivitas Revenues in relation to operasi lainnya 29 451,844 411,278 other operating activities JUMLAH PENJUALAN DAN TOTAL SALES AND OTHER PENDAPATAN USAHA LAINNYA 71,102,102 70,924,440 OPERATING REVENUES Beban Pokok Penjualan dan Cost of Sales and Other Beban Langsung Lainnya 2q Direct Costs Beban pokok penjualan 30 (60,910,208) (60,699,253) Cost of goods sold Upstream production and Beban produksi hulu dan lifting 31 (2,468,081) (2,390,961) lifting costs Beban eksplorasi 32 (209,826) (376,030) Exploration costs Expenses in relation to Beban dari aktivitas operasi lainnya 33 (514,736) (521,930) - other operating activities JUMLAH BEBAN POKOK PENJUALAN DAN BEBAN LANGSUNG LAINNYA
(64,102,851) (63,988,174)
LABA KOTOR
TOTAL COST OF SALES AND OTHER DIRECT COSTS
6,999,251
6,936,266
GROSS PROFIT
Beban penjualan dan pemasaran
34
(1,165,603)
(1,150,825)
Beban umum dan administrasi Pembalikan/(penyisihan) penurunan nilai piutang (Rugi)/laba selisih kurs Pembalikan penurunan nilai aset minyak dan gas bumi Penghasilan keuangan Beban keuangan Bagian atas rugi bersih entitas asosiasi Penghasilan lain-lain - bersih
35
(995,394)
(1,021,223)
(450,865 ) (195,611)
(38,827) 40,452
126,759 (478,536)
108,760 132,040 (329,303)
Selling and marketing expenses General and administrative expenses Reversal/(provision) for impairments of receivables Foreign exchange (loss)/gain Reversal for impairment of oil and gas properties Finance income Finance costs
(975) 292,125
(1,693) 126,641
Share in net loss of associates Other income – net
(1,966,370)
(2,133,978)
5,032,881
4,802,288
LABA SEBELUM BEBAN PAJAK PENGHASILAN
12 36 36 2k,10 37
INCOME BEFORE INCOME TAX EXPENSE
64
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES LAPORAN LABA-RUGI KOMPREHENSIF KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013 DAN 2012 (Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain) Catatan/ Notes LABA SEBELUM BEBAN PAJAK PENGHASILAN Beban pajak penghasilan 2t,38c LABA TAHUN BERJALAN Penghasilan komprehensif lainnya Selisih kurs penjabaran laporan keuangan dalam mata uang asing Penghasilan komprehensif lainnya, bersih setelah pajak JUMLAH PENGHASILAN KOMPREHENSIF Laba yang dapat diatribusikan kepada: Pemilik entitas induk Kepentingan non-pengendali
2c,2k
2c
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEARS ENDED 31 DECEMBER 2013 AND 2012 (Expressed in thousands of US Dollars, unless otherwise stated) 2013
2012
5,032,881 (1,965,826)
4,802,288 (2,036,578)
3,067,055
2,765,710
(21,439)
(537)
(149,153)
(13,631)
(170,592)
(14,168)
2,896,463
2,751,542
3,061,625 5,430
2,760,654 5,056
INCOME BEFORE INCOME TAX EXPENSE Income tax expense INCOME FOR THE YEAR Other comprehensive income Differences arising from translation of foreign currency financial statements Other comprehensive income, net of tax TOTAL COMPREHENSIVE INCOME Income attributable to: Owners of the parent Non-controlling interest
Laba tahun berjalan Jumlah penghasilan komprehensif yang dapat diatribusikan kepada: Pemilik entitas induk Kepentingan non-pengendali 2c
3,067,055
2,765,710
2,897,427 (964)
2,749,373 2,169
Income for the year Total comprehensive income attributable to: Owners of the parent Non-controlling interest
Jumlah penghasilan komprehensif
2,896,463
2,751,542
Total comprehensive income
65
LAMPIRAN 3 LAPORAN ARUS KAS PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES LAPORAN ARUS KAS KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013 DAN 2012 (Dinyatakan dalam ribuan Dolar Amerika Serikat, Kecuali dinyatakan lain) 2013 ARUS KAS DARI AKTIVITAS OPERASI: Penerimaan kas dari pelanggan 50,860,781 Penerimaan kas dari Pemerintah terkait subsidi dan imbalan jasa pemasaran 18,410,050 Pembayaran kas kepada pemasok (48,910,369) Pembayaran kas kepada Pemerintah (14,741,064) Pembayaran pajak penghasilan badan (2,513,021) Pembayaran kas kepada pekerja dan manajemen (1,250,483) Penerimaan dari restitusi pajak 641,367 Penempatan dari kas yang dibatasi penggunaannya (58,172) Penerimaan bunga 43,928 Arus kas bersih yang diperoleh dari aktivitas operasi 2,483,017 ARUS KAS DARI AKTIVITAS INVESTASI: Pembelian aset minyak dan gas serta panas bumi (2,311,478) Pembelian aset tetap (1,425,198) Pembayaran aset eksplorasi dan evaluasi (296,852) Pembayaran uang muka akuisisi bisnis (15,000) Pengembalian uang muka akuisisi bisnis 108,783 Pelunasan dari investasi Medium Term Notes (MTN) 91,907 Hasil dari pelepasan investasi jangka pendek 30,539 Penempatan investasi jangka pendek (117,309) Penempatan investasi jangka panjang (34,779) Penerimaan bunga dari investasi 82,831 Hasil dari penjualan aset tetap 20,851 Penerimaan dividen dari perusahaan asosiasi 8,728 Akuisisi entitas anak setelah dikurangi kas yang diperoleh (1,853,548) Akuisisi dan penambahan interest aset minyak dan gas (293,331) Arus kas bersih yang digunakan untuk aktivitas investasi (6,003,856)
CONSOLIDATED STATEMENTS OF CASH FLOW FOR THE YEARS ENDED 31 DECEMBER 2013 AND 2012 (Expressed in thousands of US Dollars, Unless otherwise stated) 2012 CASH FLOWS FROM OPERATING ACTIVITIES: 46,519,820 Cash receipts from customers Cash receipts from Government in relation to subsidy 21,508,605 and marketing fee (44,204,230) Cash paid to suppliers (18,746,608) Cash paid to Government (2,369,577) Corporate income tax paid Cash paid to employees (1,353,929) and management 477,300 Tax restitution received Placement from (109,099) restricted cash 70,618 Interest income received Net cash generated from 1,792,900 operating activities CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of oil & gas and (1,577,376) geothermal properties (729,338) Purchases of fixed assets Payments for exploration (159,580) and evaluation assets Advance payments for business (283,725) acquisitions Returns on cash advances for business acquisition Repayments from investments 104,650 in Medium Term Notes (MTN) Proceeds from disposal of 100,022 short-term investments Placements in short-term investments (108,834) Placements in long-term investments 63,859 Interest received from investments 11,519 Proceeds from sale of fixed assets Dividends received from 725 associated companies Acquisition of subsidiary - net of cash acquired Participating Acquistion and addition of participating interests in oil and gas properties (2,578,078)
Net cash used in investing activities
66
PT PERTAMINA (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES LAPORAN ARUS KAS KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013 DAN 2012 (Dinyatakan dalam ribuan Dolar Amerika Serikat, Kecuali dinyatakan lain) 2013 ARUS KAS DARI AKTIVITAS PENDANAAN: Penerimaan dari pinjaman jangka pendek Penerimaan dari penerbitan obligasi Penerimaan dari pinjaman jangka panjang (Penempatan)/penerimaan dari kas yang dibatasi penggunaannya Pembayaran beban keuangan Pembayaran dividen Pelunasan pinjaman jangka panjang Pelunasan pinjaman jangka pendek Arus kas bersih yang diperoleh dari aktivitas pendanaan KENAIKAN BERSIH KAS DAN SETARA KAS Efek perubahan nilai kurs pada kas dan setara kas SALDO KAS DAN SETARA KAS PADA AWAL TAHUN SALDO KAS DAN SETARA KAS PADA AKHIR TAHUN
18,692,983 3,250,000 1,522,384 (34,102) (472,047) (754,241) (546,582) (17,541,021) 4,117,374 596,535 (205,868) 4,295,373 4,686,040
CONSOLIDATED STATEMENTS OF CASH FLOW FOR THE YEARS ENDED 31 DECEMBER 2013 AND 2012 (Expressed in thousands of US Dollars, Unless otherwise stated) 2012 CASH FLOWS FROM FINANCING ACTIVITIES: 11,856,432 Proceeds from short-term loans 2,500,000 Proceeds from issue of bonds 696,383 Proceeds from long-term loans Cash (placement)/receipts 64,320 from restricted cash (304,005) Finance cost payments (763,697) Dividend payments (1,083,757) Long-term loan repayments (10,955,949) Short-term loan repayments Net cash generated from financing 2,009,727 activities NET INCREASE IN CASH AND 1,224,549 CASH EQUIVALENTS Effect of exchange rate changes (128,501) on cash and cash equivalents CASH AND CASH EQUIVALENTS AT 3,199,325 THE BEGINNING OF THE YEAR CASH AND CASH EQUIVALENTS AT 4,295,373 THE END OF THE YEAR
