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Laporan Keuangan Konsolidasian Interim 31 atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan

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  • Laporan Keuangan Konsolidasian Interim Beserta Informasi Keuangan Interim 31 Maret 2014 (Tidak Diaudit) dan 31 Desember 2013 (Diaudit),Serta Untuk Periode Tiga bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 (Tidak Diaudit) dan 31 Maret 2013 (Diaudit) PT ENERGI MEGA PERSADA Tbk DAN ENTITAS ANAK

    Interim Consolidated Financial Statements

    With Interim Financial Information March 31, 2014 (Unaudited) and

    December 31, 2013 (Audited), And For the Three-Month Periods Ended

    March 31, 2014 (Unaudited) and March 31, 2013 (Audited)

    PT ENERGI MEGA PERSADA Tbk

    AND SUBSIDIARIES

  • Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.

    The accompanying notes to the consolidated financial statements are an integral part of these interim consolidated financial statements.

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    Daftar Isi Table of Contents Halaman/

    P a g e

    Surat pernyataan direksi Laporan posisi keuangan (neraca) konsolidasian interim Laporan laba rugi komprehensif konsolidasian

    interim Laporan perubahan ekuitas konsolidasian interim Laporan arus kas konsolidasian interim Catatan atas laporan keuangan konsolidasian

    interim Informasi tambahan

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    110

    Board of directors statement

    Interim Consolidated statements of financial position (balance sheets)

    Interim Consolidated statements of

    comprehensive income

    Interim Consolidated statements of changes in equity

    Interim Consolidated statements of cash flows

    Notes to the interim consolidated financial

    statements

    Supplementary information

  • Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.

    The accompanying notes to the consolidated financial statements are an integral part of these interim consolidated financial statements.

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    PT ENERGI MEGA PERSADA Tbk DAN ENTITAS ANAK LAPORAN POSISI KEUANGAN (NERACA) KONSOLIDASIAN INTERIM 31 MARET 2014 (TIDAK DIAUDIT) DAN 31 DESEMBER 2013 (DIAUDIT) (Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain)

    PT ENERGI MEGA PERSADA Tbk AND SUBSIDIARIES INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (BALANCE SHEETS) MARCH 31, 2014 (UNAUDITED) AND DECEMBER 31, 2013 (AUDITED) (Expressed in United States Dollar, unless otherwise stated)

    31 Maret/ 31 December/

    Catatan/ March 31, 31 DecemberNotes 2014 2013

    ASET ASSETS

    ASET LANCAR CURRENT ASSETSKas dan setara kas 2d,2w,4 183.084.243 153.332.376 Cash and cash equivalentsPiutang usaha - setelah dikurangi Trade receivables - net of

    penyisihan penurunan nilai allowance for impairment ofsebesar USD825.364 pada tanggal USD825,364 on March 31, 201431 Maret 2014 dan 31 Desember 2013 2w,5 103.393.866 86.985.514 and December 31, 2013

    Piutang lain-lain - setelah dikurangi Other receivables - net ofpenyisihan penurunan nilai allowance for impairment ofsebesar USD6.638.208 pada tanggal USD6,638,208 on March 31, 201431 Maret 2014 dan 31 Desember 2013 2w,6 147.182.549 135.709.477 and December 31, 2013

    Persediaan - setelah dikurangi Inventories - net ofpenyisihan penurunan nilai sebesar allowance for impairment ofUSD2.489.691 pada tanggal USD2,489,691 on March 31, 2014 31 Maret 2014 dan 31 Desember 2013 2e,7 50.747.558 49.515.105 and December 31, 2013

    Pajak Pertambahan Nilai dibayar dimuka 2s,32a 3.175.416 3.038.419 Prepaid Value Added TaxBiaya dibayar dimuka dan uang muka 2f,8 12.488.056 15.835.876 Prepaid expenses and advancesAset lancar lainnya 2l,9 130.086 67.464 Other current assets

    Total Aset Lancar 500.201.774 444.484.231 Total Current Assets

    ASET TIDAK LANCAR NON-CURRENT ASSETSKas dalam pembatasan 2h,2n,2w,10 62.506.576 51.639.409 Restricted cashPiutang pihak berelasi 2g,2w,11b 152.251.091 151.616.004 Due from related partiesAset pajak tangguhan - neto 2s,32f 25.777.024 25.810.266 Deferred tax assets - netAset tetap - setelah dikurangi akumulasi Fixed assets - net of accumulated

    penyusutan sebesar USD1.536.068 pada depreciation of USD1,536,068 ontanggal 31 Maret 2014 dan March 31, 2014 andUSD1.488.602 pada tanggal USD1,488,602 on31 Desember 2013 2i,2o,12 311.767 356.992 December 31, 2013

    Aset eksplorasi dan evaluasi 2j,13 191.203.251 191.003.981 Exploration and evaluation assetsAset minyak dan gas bumi - setelah Oil and gas properties - net of

    dikurangi akumulasi penyusutan, deplesi accumulated depreciation,dan amortisasi, serta cadangan penurunan depletion and amortization, and allowancenilai sebesar USD1.769.655.536 pada for impairment of USD1,769,655,536 ontanggal 31 Maret 2014 dan March 31, 2014 and USD1.708.621.637 pada tanggal USD1,708,621,637 on31 Desember 2013 2k,2n,2o,2p,14 1.335.636.622 1.339.152.844 December 31, 2013

    Tagihan pajak 32b 44.332.981 44.159.635 Claims for tax refundAset tidak lancar lainnya 2l,2w,15 Other non-current assets

    Pihak berelasi 1.448.345 1.464.119 Related partyPihak ketiga 73.356.800 68.960.153 Third parties

    Total Aset Tidak Lancar 1.886.824.455 1.874.163.403 Total Non-current Assets

    TOTAL ASET 2.387.026.229 2.318.647.634 TOTAL ASSETS

  • Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.

    The accompanying notes to the consolidated financial statements are an integral part of these interim consolidated financial statements.

    3

    PT ENERGI MEGA PERSADA Tbk DAN ENTITAS ANAK LAPORAN POSISI KEUANGAN (NERACA) KONSOLIDASIAN INTERIM 31 MARET 2014 (TIDAK DIAUDIT) DAN 31 DESEMBER 2013 (DIAUDIT) (Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain)

    PT ENERGI MEGA PERSADA Tbk AND SUBSIDIARIES INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (BALANCE SHEETS) MARCH 31, 2014 (UNAUDITED) AND DECEMBER 31, 2013 (AUDITED) (Expressed in United States Dollar, unless otherwise stated)

    31 Maret/ 31 December/

    Catatan/ March 31, 31 DecemberNotes 2014 2013

    LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

    LIABILITAS JANGKA PENDEK CURRENT LIABILITESPinjaman jangka pendek 2w,16 163.429.024 166.111.807 Short-term loansUtang usaha 2g,2w,13e,17 Trade payables

    Pihak berelasi 1.095.464 1.446.437 Related partiesPihak ketiga 35.666.148 31.518.931 Third parties

    Utang pihak berelasi 2g,2w,11c 7.228.850 7.228.849 Due to related partiesUtang lain-lain 2w,18 93.133.277 52.391.671 Other payablesBeban akrual 2w,19 130.372.332 136.247.238 Accrued expensesUtang pajak 2s,32c 185.854.156 175.143.603 Taxes payablePinjaman jangka panjang Current maturities of

    jatuh tempo dalam waktu satu tahun 2w,20 75.815.768 75.815.768 long-term loans

    Total Liabilitas Jangka Pendek 692.595.019 645.904.304 Total Current Liabilities

    LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIESLiabilitas pajak tangguhan - neto 2s,32f 193.756.226 194.140.412 Deferred tax liabilities - netLiabilitas imbalan kerja 2r,34 31.106.644 27.556.159 Employee benefits liabilityLiabilitas untuk merestorasi area Abandonment and site restoration

    yang ditinggalkan 2n,39 38.928.432 37.190.384 liabilityPinjaman jangka panjang - setelah

    dikurangi bagian jatuh tempo Long-term loans - net of currentdalam waktu satu tahun 2w,20 488.479.408 489.489.462 maturities

    Liabilitas jangka panjang lainnya 2w,21 36.417.378 36.417.378 Other non-current liability

    Total Liabilitas Jangka Panjang 788.688.088 784.793.795 Total Non-Current Liabilities

    Total Liabilitas 1.481.283.106 1.430.698.099 Total Liabilities

    EKUITAS EQUITYEkuitas yang dapat diatribusikan Equity attributable to ownerskepada pemilik entitas induk of the parentModal saham - nominal Rp100 Share capital - par value Rp100

    (angka penuh) per saham (full amount) each shareModal dasar - 55.000.000.000 saham Authorized - 55,000,000,000 sharesModal ditempatkan dan disetor -

    44.642.530.693 saham pada tanggal Issued and paid - 44,642,530,693 shares31 Maret 2014 dan on March 31, 2014 and31 Desember 2013 23 473.816.659 473.816.659 December 31, 2013

    Tambahan modal disetor - neto 2x,24 287.394.518 287.394.518 Additional paid-in capital - netSelisih transaksi perubahan Difference due to changes of

    ekuitas entitas anak 25 134.090.077 134.090.077 equity in subsidiaryTransaksi dengan kepentingan Transactions with

    nonpengendali 2b,4b (13.648.677) (13.648.677) non-controlling interestDefisit (698.219) (19.738.210) Deficit

    Sub-total 880.954.358 861.914.367 Subtotal

    Kepentingan nonpengendali 2b,26a 24.788.765 26.035.