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8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
1/92
Ptu
Itt tItt P
AddmkljYlan]fYf[aYdklYl]e]flk^gjl`]q]Yj]f\]\+)afYf[aYdJ]hgjlaf_
KlYf\Yj\kafakkm]Yl+)EYq*()(
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
2/92
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
3/92
1 Ptru (Itrt Lt
Ctts
rvts y 2
Itruct 3
r rt 2
It utrs rrt t t srrs
Ptru (Itrt Lt 3
Cst sttt crsv c 4
;gfkgda\Yl]\klYl]e]flg^fYf[aYdhgkalagf )-
Cst sttt cs uty 7
;gfkgda\Yl]\klYl]e]flg^[Yk`gok )0
Fgl]klgl`][gfkgda\Yl]\fYf[aYdklYl]e]flk )1
)& ;gjhgjYl]af^gjeYlagf )1
*&) :Ykakg^hj]hYjYlagf )1
*&* Ka_fa[YflY[[gmflaf_bm\_]e]flk$]klaeYl]kYf\Ykkmehlagfk *(
*&+ KmeeYjqg^ka_fa[YflY[[gmflaf_hgda[a]k **
*&, ;`Yf_]kafY[[gmflaf_hgda[qYf\\ak[dgkmj]k +/
*&- KlYf\Yj\kakkm]\Zmlfglq]l]^^][lan] +0
+& :mkaf]kk[geZafYlagfk ,(
,& Afl]j]klkafbgafln]flmj]k ,*
-& Gh]jYlaf_k]_e]flaf^gjeYlagf ,,
.& Gh]jYlaf_hjgl'dgkk! ,.
/& J]n]fm]Yf\gl`]jaf[ge] ,/0& Af[ge]lYp ,0
1& =Yjfaf_kh]jk`Yj] -(
)(& afYf[aYdjakceYfY_]e]flgZb][lan]kYf\hgda[a]k .-
*/&
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
4/92
2 Ptru (Itrt Lt
rvts y
L`]^gddgoaf_klqd]kg^YZZj]naYlagfYj]mk]\afl`akk]lg^Afl]jfYlagfYd?99HAddmkljYlan]>afYf[aYdKlYl]e]flk2
IS 334 Afl]jfYlagfYd9[[gmflaf_KlYf\Yj\Fg&++$hYjY_jYh`,)
IS BC3 Afl]jfYlagfYd9[[gmflaf_KlYf\Yj\Fg&)$:Ykak gj;gf[dmkagfk$hYjY_jYh )+
IRS 244 Afl]jfYlagfYd>afYf[aYdJ]hgjlaf_KlYf\Yj\Fg&*$hYjY_jYh`,,
KA;*1&. KlYf\af_Afl]jhj]lYlagfk;geeall]]Afl]jhj]lYlagfFg&*1$hYjY_jYh`.
A>JA;,&. A>JKAfl]jhj]lYlagfk;geeall]] gje]jdqA>JA;!Afl]jhj]lYlagfFg&,$hYjY_jYh`.
A9K+1&A?&?&* A9K+1>afYf[aYdAfkljme]flk2J][g_falagfYf\E]Ykmj]e]fl?ma\Yf[]gfAehd]e]flaf_A9K+1K][lagf?2Gl`]j$hYjY_jYh`?&*
A9K+1&9?/) A9K+1>afYf[aYdAfkljme]flk2J][g_falagfYf\E]Ykmj]e]fl9hh]f\ap99hhda[Ylagf?ma\Yf[]$hYjY_jYh`9?/)
AK9/&*- Afl]jfYlagfYdKlYf\Yj\gf9m\alaf_Fg&/(($hYjY_jYh`*-
Ctry L ][gee]flYjq]phdYafk gol`]j]imaj]e]flkg A>JK`Yn]Z]]faehd]e]fl]\afYjjanaf_Yll ]addmkljYlan]\ak[dgkmj]
P ?]f]jYddq9[[]hl]\9[[gmflaf_Hjaf[ahd]k'HjY[la[]
ISB Afl]jfYlagfYd9[[gmflaf_KlYf\Yj\k:gYj\
Itrrtts Ctt A>JKAfl]jhj]lYlagfk;geeall]]^gje]jdqAfl]jfYlagfYd>afYf[aYdJ]hgjlaf_Afl]jhj]lYlagfk;geeall]]$A>JA;!
SIC KlYf\af_Afl]jhj]lYlagfk;geeall]]
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
5/92
3 Ptru (Itrt Lt
Itruct
L`akhmZda[Ylagf[gflYafkYfaddmkljYlan]k]lg^[gfkgda\Yl]\fYf[aYdklYl]e]flkg^?gg\H]ljgd]meAfl]jfYlagfYd!Daeal]\$Y
[lalagmk_jgmhg^gadYf\_Yk[gehYfa]k^gjl`]q]Yj]f\]\+)afYf[aYdJ]hgjlaf_KlYf\Yj\kA>JK!&
L`akk]lg^addmkljYlan]klYl]e]flkakgf]g^eYfqhj]hYj]\Zq=jfklQgmf_lgYkkaklqgmafhj]hYjaf_qgmjgoffYf[aYd
klYl]e]flk&L`]k]ja]kg^eg\]dY[[gmflk[mjj]fldqYnYadYZd][gehjak]k2
?gg\?jgmhAfl]jfYlagfYd!Daeal]\
?gg\?jgmhAfl]jfYlagfYd!Daeal]\ AddmkljYlan]afl]jae[gf\]fk]\[gfkgda\Yl]\fYf[aYdklYl]e]flk
?gg\:YfcAfl]jfYlagfYd!Daeal]\
?gg\AfkmjYf[]Afl]jfYlagfYd!Daeal]\
?gg\J]Yd=klYl]?jgmhAfl]jfYlagfYd!Daeal]\
Ivstt u t
?gg\Eafaf_Afl]jfYlagfYd!Daeal]\
?gg\H]ljgd]meAfl]jfYlagfYd!Daeal]\kY[lanala]kaf[dm\]gad]phdgjYlagfYf\]d\\]n]dghe]flYf\hjg\m[lagfYf\j]faf_
h]ljgd]mehjg\m[lk&L`akhmZda[Ylagf^g[mk]kgfA>JK\ak[dgkmj]kkh][a[lgl`]gadYf\_Ykaf\mkljq&L`]j]^gj]$kge][geegfdq
^gmf\ljYfkY[lagfkYf\l`]aj\ak[dgkmj]k`Yn]Z]]f\]daZ]jYl]dqgeall]\gjkaehda]\Z][Ymk]l`]qYj]addmkljYl]\afgl`]j
=jfklQgmf_addmkljYlan]fYf[aYdklYl]e]flhmZda[Ylagfk$km[`Yk?gg\?jgmhAfl]jfYlagfYd!Daeal]\*()(&O]j]^]jj]Y\]jk
lgl`]k]gl`]jhmZda[Ylagfk^gjY_j]Yl]jmf\]jklYf\af_g^gl`]jhj]k]flYlagfYf\\ak[dgkmj]j]imaj]e]flkl`YlYj]fglkh][a[
lgl`]gadYf\_Ykaf\mkljq&
9[[gmflaf_^gj]pljY[lan]Y[lanala]kak[gehd]poal`YnYja]lqg^Y[[gmflaf_hgda[q[`ga[]kYnYadYZd]lgY[gehYfq^gjYkk]lk
oal`afl`]=phdgjYlagfYf\=nYdmYlagfh`Yk]&L`][`Ydd]f_]^gjl`]af\mkljqaklghjg\m[]\][akagf%mk]^mdfYf[aYdklYl]e]flk
l`jgm_`]^^][lan]hj]k]flYlagfYf\\ak[dgkmj]&Mf^gjlmfYl]dq\a^^]j]f[]kafY[[gmflaf_hgda[a]kYf\l`]ajYhhda[Ylagf[j]Yl]k
af[gfkakl]f[qYf\[gehd]palqoal`afgadYf\_Ykk][lgj&
A>JKhj]k[jaZ]keafaemeklYf\Yj\kg^\ak[dgkmj]$o`a[`e]Yfkl`YlalakaehgjlYfllghjgna\]Y\\alagfYd\ak[dgkmj]lg]phdYafYfqmfmkmYd[aj[meklYf[]k^Y[]\ZqYfgadYf\_Ykaf\mkljq[gehYfq&AfY\\alagf$Y[[gmflaf_hgda[q[`ga[]keY\]Zq[gehYfa]k
f]]\lgZ]\ak[dgk]\af\]lYadlgYa\l`]j]Y\]jaf[gehYjaf_[gehYfa]kafl`]gadYf\_Ykaf\mkljq&L`akhmZda[YlagfaddmkljYl]k
o`Ylo][gfka\]jlgZ]j]d]nYflk][lgj\ak[dgkmj]kYf\^g[mk]kgfl`gk]Yj]Ykg^A>JKj]hgjlaf_l`Ylj]dq`]Ynadqgfl`]
hjg^]kkagfYdbm\_]e]flg^eYfY_]e]fl&
L`]k]addmkljYlan]\ak[dgkmj]kYj]fgll`]gfdqY[[]hlYZd]^gjeg^hj]k]flYlagf$Zmll`]qj]][ld]Y\af_hjY[la[]kafl`]gadYf\
_Ykaf\mkljq&L`]k]addmkljYlan]fYf[aYdklYl]e]flk\gfgllYc]Y[[gmflg^[gmfljqgjklg[ceYjc]lj]_mdYlagfkafYfq_an]f
bmjak\a[lagf&Alak]kk]flaYdlgj]^]jlgl`]j]d]nYflY[[gmflaf_klYf\Yj\kYf\o`]ff][]kkYjq$lgk]]cYhhjghjaYl]hjg^]kkagfYd
Y\na[]af[Yk]g^\gmZlYklgl`]j]imaj]e]flk&
FglYlagfkk`gofgfl`]ja_`l`Yf\ka\]g^]Y[`hY_]Yj]A>JKhYjY_jYh`kl`Yl\]k[jaZ]l`]kh][a[\ak[dgkmj]j]imaj]e]flk&
Af[Yk]g^\gmZlYklgl`]A>JKj]imaj]e]flk$alak]kk]flaYdlgj]^]jlgl`]j]d]nYflkgmj[]kYf\$o`]j]f][]kkYjq$lgk]]c
YhhjghjaYl]hjg^]kkagfYdY\na[]&A^qgmj]imaj]Yfq^mjl`]jaf^gjeYlagfgfeYll]jkaf[dm\]\afl`akhmZda[Ylagf$hd]Yk][gflY[lqgmjf]Yj]kl=jfklQgmf_gadYf\
_Ykhjg^]kkagfYd&
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
6/92
4 Ptru (Itrt Lt
Bss rrt rstt
L`akhmZda[YlagfakZYk]\gfl`]j]imaj]e]flkg^A>JKklYf\Yj\kYf\afl]jhj]lYlagfkafakkm]Yl+)EYq*()(l`YlYj]]^^][lan]
^gjq]Yjk[gee]f[af_)BYfmYjq*()(&JKh]jealkYdl]jfYlan]Y[[gmflaf_lj]Yle]flk^gjkaeadYjljYfkY[lagfk$]n]flkYf\'gj[gf\alagfk&
L`]k]Ydl]jfYlan]lj]Yle]flk`Yn]Z]]f`a_`da_`l]\oal`afl`]addmkljYlan]fYf[aYdklYl]e]flk^gj?gg\H]ljgd]me
Afl]jfYlagfYd!Daeal]\YkhYjlg^l`]Y[[gmflaf_hgda[a]kfgl][gee]flYjq&
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
7/92
5 Ptru (Itrt Lt
GoodPetroleum
?gg\?jgmh"
?gg\?jgmhAfl]jae
?gg\:Yfc"
?gg\AfkmjYf[]"
?gg\Afn]kle]fl>mf\"
?gg\J]Yd=klYl]"
?gg\Eafaf_"
IRS s t 3 My 2
L`]A>JKkYhhda]\afl`]k][gfkgda\Yl]\fYf[aYdklYl]e]flkYj]l`gk]afakkm]Yl+)EYq*()(Yf\]^^][lan]^gjh]jag\k
[gee]f[af_)BYfmYjq*()(&
A>JK[gehjak]kg^klYf\Yj\kYf\afl]jhj]lYlagfkY\ghl]\Zql`]Afl]jfYlagfYd9[[gmflaf_KlYf\Yj\k:gYj\A9K:!Yf\ak
addmkljYl]\Y[jgkkgmjnYjagmkaddmkljYlan]fYf[aYdklYl]e]flkYk^gddgok2
Itrt c Rrt Strs (IRS
IRS >ajkl%lae]9\ghlagfg^Afl]jfYlagfYd>afYf[aYdJ]hgjlaf_KlYf\Yj\k
IRS 2 K`Yj]%ZYk]\HYqe]fl IRS 3 :mkaf]kk;geZafYlagfk*((-!^gjY[imakalagf[gehd]l]\Z] gj])BYfmYjq*()( IRS 3 :mkaf]kk;geZafYlagfkJ]nak]\af*((0! IRS 4 AfkmjYf[];gfljY[lk
A>JK- Fgf%[mjj]fl9kk]lk@]d\^gjKYd]Yf\JK. =phdgjYlagf gjYf\=nYdmYlagfg Eaf]jYdJ]kgmj[]k IRS 7 >afYf[aYdAfkljme]flk2JK0 Gh]jYlaf_K]_e]flk Itrt ccut Strs (IS
IS Hj]k]flYlagfg^>afYf[aYdKlYl]e]flk
IS 2 Ivts
IS 7 KlYl]e]flg^;Yk`>dgok
A9K0 9[[gmflaf_Hgda[a]k$;`Yf_]kaf9[[gmflaf_=klaeYl]kYf\=jjgjk
IS =n]flkY^l]jl`]J]hgjlaf_H]jag\
IS ;gfkljm[lagf;gfljY[lk
IS 2 Af[ge]LYp]k
A9K). Hjgh]jlq$HdYflYf\=imahe]fl
IS 7 ss
A9K)0 J]n]fm]
A9K)1 =ehdgq]]:]f]lk
IS 2 9[[gmflaf_ gj?gn]jfe]fl?jYflkYf\gj]a_f=p[ Yf_]JYl]k
IS 23 :gjjgoaf_;gklk
IS 24 J]dYl]\HYjlqafYf[aYdKlYl]e]flkJ]nak]\af*((0!
A9K*0 Afn]kle]flkaf9kkg[aYl]k
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
8/92
6 Ptru (Itrt Lt
A9K*1 >afYf[aYdJ]hgjlaf_af@qh]jafYlagfYjq=[gfgea]k
IS 3 Afl]j]klkafBgaflN]flmj]k
IS 32 >afYf[aYdAfkljme]flk2Hj]k]flYlagf
IS 33 =Yjfaf_kh]jK`Yj]
IS 34 Afl]jae>afYf[aYdJ]hgjlaf_
A9K+. AehYaje]flg^9kk]lk
IS 37 Hjgnakagfk$;gflaf_]flDaYZadala]kYf\;gflaf_]fl9kk]lk
A9K+0 AflYf_aZd]9kk]lk
A9K+1 >afYf[aYdAfkljme]flk2J][g_falagfYf\E]Ykmj]e]fl
IS 4 Afn]kle]flHjgh]jlq
IS 4 9_ja[mdlmj]
Itrrtts
IRIC ;`Yf_]kaf=paklaf_JA;. DaYZadala]kYjakaf_ jgeHYjla[ahYlaf_afYKh][a[EYjc]lOYkl]=d][lja[Yd
Yf\=d][ljgfa[=imahe]fl
IRIC 7 9hhdqafl`]J]klYl]e]fl9hhjgY[`mf\]jA9K*1>afYf[aYdJ]hgjlaf_af@qh]jafYlagfYjq=[gfgea]k
A>JA;1 J]Ykk]kke]flg^=eZ]\\]\afYf[aYdJ]hgjlaf_Yf\AehYaje]fl
IRIC 2 K]jna[];gf[]kkagf9jjYf_]e]flk
IRIC 3 ;mklge]jDgqYdlqHjg_jYee]k
IRIC 4 A9K)1L ]DaealgfYmf\af_J]imaj]e]flkYf\l`]ajAfl]jY[lagf
A>JA;)- 9_j]]e]flk^gjl`];gfkljm[lagfg^J]Yd=klYl] A>JA;). @]\_]kg^YF]lAfn]kle]flafY>gj]a_fGh]jYlagf
IRIC 7 JA;)0 LjYfk^]jkg^9kk]lk jge;mklge]jk
A>JA;)1 =plaf_mak af_>afYf[aYdDaYZadala]koal =imalqAfkljme]flk
SIC 7 Afljg\m[lagfg^l`]=mjg
SIC ?gn]jfe]fl9kkaklYf[]FgKh][a[J]dYlagflgGh]jYlaf_9[lanala]k
SIC 2 ;gfkgda\YlagfKh][aYdHmjhgk]=flala]k
GoodPetroleum
?gg\
?jgmh"
?gg\
?jgmhAfl]jae
?gg\
:Yfc"
?gg\
AfkmjYf[]"
?gg\
Afn]kle]fl>mf\"
?gg\
J]Yd=klYl]"
?gg\
Eafaf_"
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
9/92
7 Ptru (Itrt Lt
"AddmkljYlan]fYf[aYdklYl]e]flk^gjl`]q]Yj]f\]\+)JKj]hgjlaf_j]imaj]e]flk^gjq]Yjk
]f\af_+)
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
10/92
8 Ptru (Itrt Lt
;`Yf_]kafl ]*)]\alagfg^?gg\H]ljgd]meAfl]jfYlagfYd!Daeal]\fYf[aYd
sttts
L`]k]addmkljYlan]fYf[aYdklYl]e]flkg^?gg\H]ljgd]meAfl]jfYlagfYd!Daeal]\`Yn][`Yf_]\kaf[]l`]*((0]\alagf\m]lg
klYf\Yj\kYf\afl]jhj]lYlagfkakkm]\gjYe]f\]\kaf[]+)EYj[`*((0&
IRS 3 Businss CmbintinsL`]A9K:akkm]\l`]j]nak]\:mkaf]kk;geZafYlagfkklYf\Yj\afBYfmYjq*((0o`a[`ak]^^][lan]^gjfYf[aYdq]YjkZ]_affaf_gf
gjY^l]j)Bmdq*((1&L`]klYf\Yj\afljg\m[]k[`Yf_]kafl`]Y[[gmflaf_^gjZmkaf]kk[geZafYlagfkl`YloaddaehY[ll`]Yegmfl
g^_gg\oaddj][g_fak]\$l`]j]hgjl]\j]kmdlkafl`]h]jag\l`YlYfY[imakalagfg[[mjkYf\^mlmj]j]hgjl]\j]kmdlk&L`]?jgmh`Yk
Y\ghl]\l`akklYf\Yj\lg_]l`]joal`A9K*/Ye]f\]\! Cosoit Sprt Fici StttsYkg^)BYfmYjq*()(&
IRS 7 Finnci Instrumnts: DiscsursL`]k]Ye]f\e]flko]j]akkm]\afEYj[`*((1Yf\Yj]Yhhda[YZd]lgYffmYdh]jag\kZ]_affaf_gfgjY^l]j)BYfmYjq*((1&
L`]Ye]f\e]flkgmldaf]Y\\alagfYd\ak[dgkmj]j]imaj]e]flk^gj^YajnYdm]e]Ykmj]e]flYf\daima\alqjakc&
A>JK0Oprtin SmntsA>JK0oYkakkm]\afFgn]eZ]j*((.$o`a[`j]hdY[]\A9K), St Rporti$Yf\ak]^^][lan]^gjYffmYdh]jag\kZ]_affaf_
gfgjY^l]j)BYfmYjq*((1&L`]?jgmh`YkY\ghl]\l`akklYf\Yj\Yf\l`]\ak[dgkmj]kYj]k`gofafFgl]-&
IS Prsnttin Finnci SttmntsL`]A9K:akkm]\j]nak]\A9K)Prsttio o Fici StttsafK]hl]eZ]j*((/o`a[`ak]^^][lan]^gjfYf[aYdq]Yjk
Z]_affaf_gfgjY^l]j)BYfmYjq*((1&L`]KlYf\Yj\k]hYjYl]kgof]jYf\fgf%gof]j[`Yf_]kaf]imalq&L`]j]^gj]$l`]
klYl]e]flg^[`Yf_]kaf]imalqoaddaf[dm\]gfdq\]lYadkg^ljYfkY[lagfkoal`gof]jk$oal`Yddfgf%gof]j[`Yf_]kaf]imalq
hj]k]fl]\afYj][gf[adaYlagfg^]Y[`[gehgf]flg^]imalq&AfY\\alagf$l`]KlYf\Yj\afljg\m[]kYklYl]e]flg^[gehj]`]fkan]
af[ge]2hj]k]flaf_Yddal]ekg^af[ge]Yf\]ph]fk]j][g_fak]\afl`]af[ge]klYl]e]fl$lg_]l`]joal`Yddgl`]jal]ekg^
j][g_fak]\af[ge]Yf\]ph]fk]$]al`]jafgf]kaf_d]klYl]e]fl$gjaflogdafc]\klYl]e]flk&L`akj]nak]\klYf\Yj\`YkZ]]f
Y\ghl]\Ykg^)BYfmYjq*((1&
IS 23 Brrwin CstsL`]j]nak]\A9K*+oYkakkm]\af9hjad*((/Yf\ak]^^][lan]^gjYffmYdh]jag\kZ]_affaf_gfgjY^l]j)BYfmYjq*((1&L`]
j]nak]\klYf\Yj\j]imaj]kl`YlYddZgjjgoaf_[gklk\aj][ldqYlljaZmlYZd]lgl`]Y[imakalagf$[gfkljm[lagfgjhjg\m[lagfg^Y
imYda^qaf_Ykk]lemklZ][YhalYdak]\&L`]?jgmh`YkY\ghl]\l`akYe]f\e]fl]^^][lan])BYfmYjq*((1&
IS 27 Cnsit n Sprt Finnci SttmntsAfBYfmYjq*((0$l`]A9K:akkm]\l`]Ye]f\]\A9K*/$Y^^][laf_[gfkgda\Yl]\Yf\k]hYjYl]fYf[aYdklYl]e]flk&A9K*/Yk
akkm]\af*((0!j]imaj]kl`YlY[`Yf_]afl`]gof]jk`ahafl]j]klg^YkmZka\aYjqoal`gmldgkkg^[gfljgd!akY[[gmfl]\^gjYk
Yf]imalqljYfkY[lagf&L`]j]^gj]$km[`ljYfkY[lagfkoaddfgdgf_]j_an]jak]lg_gg\oadd$fgjoaddal_an]jak]lgY_Yafgjdgkk&
>mjl`]jegj]$l`]Ye]f\]\klYf\Yj\[`Yf_]kl`]Y[[gmflaf_^gjdgkk]kaf[mjj]\Zql`]kmZka\aYjqYko]ddYkl`]dgkkg^[gfljgd
g^YkmZka\aYjq&L`]Ye]f\]\klYf\Yj\`YkZ]]fY\ghl]\Zql`]?jgmhlg_]l`]joal`A>JK+J]nak]\! Busiss Cobitios
k]]Fgl]+!$af[dm\af_[gfk]im]flaYdYe]f\e]flklgA9K*)$A9K*0$A9K+)Yf\A9K+1Ykg^)BYfmYjq*()(&
IS 32 Finnci Instrumnts: Prsnttin IS 1 Prsnttin Finnci Sttmnts PuttbFinnci Instrumnts n Obitins risin n Liuitin
L`]k]Ye]f\e]flklgA9K+*Yf\A9K)o]j]akkm]\af>]ZjmYjq*((0Yf\Yj]]^^][lan]^gjYffmYdh]jag\kZ]_affaf_gfgjY^l]j
)BYfmYjq*((1&L`]k]Ye]f\e]flkYddgoYdaeal]\k[gh]]p[]hlagf^gjhmllYZd]fYf[aYdafkljme]flklgZ][dYkka]\Yk]imalq
a^l`]q^mdddYfmeZ]jg^kh][a]\^]Ylmj]k&L`]?jgmh`YkY\ghl]\l`akYe]f\e]fl]^^][lan])BYfmYjq*((1&
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
11/92
Ptru (Itrt Lt
A9K+1Finnci Instrumnts: Rcnitin n Msurmnt Eiib ItmsL`akYe]f\e]floYkakkm]\afBmdq*((0Yf\ak]^^][lan]^gjfYf[aYdq]YjkZ]_affaf_gfgjY^l]j)Bmdq*((1&L`]Ye]f\e]fl
Y\\j]kk]kl`]\]ka_fYlagfg^Ygf]%ka\]\jakcafY`]\_]\al]e$Yf\l`]\]ka_fYlagfg^afYlagfYkY`]\_]\jakcgjhgjlagfaf
hYjla[mdYjkalmYlagfk&L`]?jgmh`YkY\ghl]\l`akYe]f\e]fl]^^][lan])BYfmYjq*()(&
Irvts t IRSsAfEYq*((0Yf\9hjad*((1$l`]A9K:akkm]\gefaZmkYe]f\e]flklgalkklYf\Yj\k$hjaeYjadqoal`Yna]olgj]egn]
af[gfkakl]f[a]kYf\lg[dYja^qogj\af_&L`]j]Yj]k]hYjYl]ljYfkalagfYdhjgnakagfk^gj]Y[`klYf\Yj\&L`]?jgmhaddmkljYl]kl`]
Y\ghlagfg^l`]k]Ye]f\e]flk&
Irts 2 tAfl`][mjj]fl][gfgea[]fnajgfe]fl$\ak[dgkmj]kj]dYlaf_lgaehYaje]flYj]af[j]Ykaf_dqk]fkalan]&L`]j]^gj]l`]fgl]
\ak[dgkmj]k[gn]jaf_aehYaje]flkafl`]*()(]\alagfg^?gg\H]ljgd]meAfl]jfYlagfYdDaeal]\!Yj]kmeeYjak]\`]j]Y^l]j2
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
12/92
10 Ptru (Itrt Lt
Ptru
(Itrt LtCst c Sttts
+)
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
13/92
11 Ptru (Itrt Lt
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
14/92
12 Ptru (Itrt Lt
r rt
rctrsEGnYf\]f:]j_
S P
E=nYfk
K=Kahhg
C St
HJ?Yj[Y
Cy ScrtryB@Yjjak
J]_akl]j]\G^[]@ge]j]@gmk]
9k`\gofKimYj]
Ptv
SctrKgda[algjk;g&
/K[gllKlj]]l
Ptv
Brs:YfcH&D&;&
?]gj_]Klj]]l
Ptv
utr;`Yjl]j]\9[[gmflYflk;g&
)/H]ljgnadd]@a_`Klj]]l
Ptv
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
15/92
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
16/92
14 Ptru (Itrt Lt
Cst sttt crsv c
r t yr 3 cr 2
IS 1.10(b)
IS 1.51(b)(c)
r Nts3 cr
23 cr
*1
US$ US$ IS 1.51()()
J]n]fm] / +$0*0 *$1)/ IS 18.35(b)(i)
;gklg^kYd]k )$--.! )$*)1! IS 1.103
?jgkkhjgl 2272 ).10 IS 1.85IS 1.103
Gl`]jaf[ge] -* .- IS 1.103
?Yafgf\]janYlan]fYf[aYdafkljme]flk */ - 1
K`Yj]g^bgafln]flmj]kf]lhjgl /( *- IS 1.82 (c)Gl`]jgh]jYlaf_]ph]fk]k *(-! )*0! IS 1.103
?]f]jYdYf\Y\eafakljYlan][gklk *)(! *(-! IS 1.103
Gh]jYlaf_hjgl 6 )10, ),.,
>afYf[]af[ge] / *, *- IS 1.82()
>afYf[][gklk 1,! ,(! IS 1.82(b)
HjglZ]^gj]af[ge]lYp
)$1),
)$,,1
IFRS 7.20
IS 1.85
Af[ge]lYp]ph]fk] 0 /1/! -*1!IS 1.82()
IS 12.77
Hjgl^gjl`]q]Yj 7 1*
Otr crsv c
Tt crsv c 7 1*
Tt crsv c ttrut t:
=imalq`gd\]jkg^l`]hYj]fl )1- 1- IS 1.83
Fgf%[gfljgddaf_afl]j]klk 3 22 )- IS 1.83
7 1*
:Yka[]Yjfaf_kh]jgj\afYjqk`Yj]MK 1 (&/* (&1. IS 33.66
Ctry
L`]?jgmh`Yk]d][l]\lghj]k]flgf]klYl]e]flg^[gehj]`]fkan]af[ge]$jYl`]jl`YfYfaf[ge]klYl]e]flYf\YklYl]e]flg^[gehj]`]fkan]af[ge]&A^Ylog%klYl]e]flYhhjgY[`oYkY\ghl]\$l`]af[ge]klYl]e]flk`gmd\`Yn]Z]]f
^gddgo]\\aj][ldqZql`]klYl]e]flg^[gehj]`]fkan]af[ge]&
L`]faddaf]al]e^gjgl`]j[gehj]`]fkan]af[ge]akaf[dm\]\^gjaddmkljYlan]hmjhgk]kgfdq&L`]?jgmheYq`Yn]geall]\
l`]daf]al]eYkl`akakfad$`]f[]fgleYl]jaYd&
A^]flala]kYhhdql`]hgda[qafA9K)1&1+9lgj][g_fak]YddY[lmYjaYd_YafkYf\dgkk]kafl`]h]jag\afo`a[`l`]qg[[mj
gmlka\]g^l`]af[ge]klYl]e]fl$l`]fA9K)1&1+:j]imaj]k]flala]klghj]k]fll`gk]_YafkYf\dgkk]kYkhYjlg^gl`]j
[gehj]`]fkan]af[ge]&@go]n]j$Y[lmYjaYd_YafkYf\dgkk]kj][g_fak]\afgl`]j[gehj]`]fkan]af[ge]k`YddZ]
j][g_fak]\aee]\aYl]dqafj]lYaf]\]Yjfaf_kYkl`gk]Yj]f]n]jj][dYkka]\lghjglgjdgkkk]]A9K)1&1+
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
17/92
15 Ptru (Itrt Lt
;gfkgda\Yl]\klYl]e]flg^fYf[aYdhgkalagf
s t 3 cr 2
r IS 1.10(), IS 1.51(b)(c)
Nts 2 *1 IS 1.51()()
US$ US$ IS 1.51()()
ssts
Ncurrt ssts IS 1.51
GadYf\_Ykhjgh]jla]k )* ,$1,+ +$/(. IS 1.54()
=phdgjYlagfYf\]nYdmYlagfYkk]lk /-1 -() IS 1.54(c)
Gl`]jhdYflYf\]imahe]fl 3 *+0 **/ IS 1.54()
?gg\oadd +$), ,* )/ IS 1.54(c)
Gl`]jaflYf_aZd]Ykk]lk ), / IS 1.54(c)
=imalq%Y[[gmfl]\afn]kle]flkafbgafln]flmj] )), 0) IS 1.54()
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
18/92
16 Ptru (Itrt Lt
Ctry
L`]A9K)j]imaj]kYf]flalqlghj]k]flYklYl]e]flg^fYf[aYdhgkalagfYll`]Z]_affaf_g^l`]]Yjda]kl[gehYjYlan]
h]jag\o`]falYhhda]kYfY[[gmflaf_hgda[qj]ljgkh][lan]dq$eYc]kYj]ljgkh][lan]j]klYl]e]flg^al]ekafalkfYf[aYd
klYl]e]flk$gjo`]falj][dYkka]kal]ekafalkfYf[aYdklYl]e]flkA9K)&)(^!!&Afl`]k]kalmYlagfk$A9K)&+1klYl]kl`Yl
Yf]flalqk`Yddhj]k]fl$YkYeafaeme$l`j]]klYl]e]flkg^fYf[aYdhgkalagf$logg^]Y[`g^l`]gl`]jklYl]e]flk$Yf\
t ts
L`]j]akfgkh][a[j]imaj]e]fllga\]fla^qgfl`] Y[]g^l`]fYf[aYdklYl]e]flko ]l`]jl`]j]`Yn]Z]]fY\bmkle]flk
eY\]lgl`]Yegmflk\ak[dgk]\afl`]hjagjh]jag\fYf[aYdklYl]e]flk&A9K0j]imaj]k\]lYadklgZ]_an]fgfdqafl`]fgl]k&
AfY[[gj\Yf[]oal`A9K)&.($l`]?jgmh`Yk[dYkka]\alkklYl]e]flg^fYf[aYdhgkalagfaflg[mjj]flYf\fgf%[mjj]fl
Ykk]lk$Yf\[mjj]flYf\fgf%[mjj]fldaYZadala]k&A9K)j]imaj]kl`Yl]flala]kk`gmd\hj]k]flYkk]lkYf\daYZadala]kZjgY\dqaf
gj\]jg^l`]ajdaima\alqo`]fl`akhj]k]flYlagfakj]daYZd]Yf\egj]j]d]nYfl&
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
19/92
17 Ptru (Itrt Lt
Cst sttt cs uty
r t yr 3 cr 2
ttrut tt uty rs t rt
IS 1.10(c)
IS 1.51(b)(c)
IS 1.106()
Nts
Issu uy
srs
Rtrs Tt
Nctr
trstTt
uty
US$
US$
US$
US$
US$
IS 1.51()()
YdYf[]Yl)YfmYjq*1 *( 0+. )./ *-. *-.
F]lhjgl^gjl`]q]Yj 1(- 1(- )- 1*( IS 1.106()(i)
Gl`]j[gehj]`]fkan]af[ge]
LglYd[gehj]`]fkan]af[ge] 1(- 1(- )- 1*(
Akkm]g^k`Yj][YhalYd *( /)- /)- /)- IS 1.106()(iii)
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
20/92
18 Ptru (Itrt Lt
;gfkgda\Yl]\klYl]e]flg^[Yk`gok
r t yr 3 cr 2
Nts3 cr
23 cr
*1 IS 1.10()
US$ US$ IS 1.51()()
;Yk`gok^jgegh]jYlaf_Y[lanala]k IS 7.10, IS 7.18(b)
HjglZ]^gj]af[ge]lYp^jgegh]jYlagfk )$1), )$,,1
9\bmkle]flklgY\\\]\m[l!fgf%[Yk`al]ek IS 7.20(b)
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
21/92
1 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
Crrt rt IS 1.10()
L`][gfkgda\Yl]\fYf[aYdklYl]e]flkg^?gg\H]ljgd]meAfl]jfYlagfYd!Daeal]\l`]?jgmh!^gjl`]q]Yj]f\]\+)afYf[aYdJ]hgjlaf_KlYf\Yj\kA>JK!Ykakkm]\Zql`]Afl]jfYlagfYd9[[gmflaf_KlYf\Yj\k:gYj\A9K:!&
L`][gfkgda\Yl]\fYf[aYdklYl]e]flk`Yn]Z]]fhj]hYj]\gfY`aklgja[Yd[gklZYkak$]p[]hl\]janYlan]fYf[aYd
afkljme]flkl`Yl`Yn]Z]]fe]Ykmj]\Yl^YajnYdm]&L`][gfkgda\Yl]\fYf[aYdklYl]e]flkYj]hj]k]fl]\afMK\gddYjkYf\YddnYdm]kYj]jgmf\]\lgl`]f]Yj]kleaddagfMKeaddagf!]p[]hlo`]fgl`]joak]af\a[Yl]\&
IS 1.16
IS 1.112()
IS 1.117()
IS 1.51()()
Bss cstIS 27.12
Bsis cnsitin rm 1 Jnury 2010
L`][gfkgda\Yl]\fYf[aYdklYl]e]flk[gehjak]l`]fYf[aYdklYl]e]flkg^?gg\H]ljgd]meAfl]jfYlagfYd!
Daeal]\Yf\alkkmZka\aYja]kYkYl+)
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
22/92
20 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
*&*Ka_fa[YflY[[gmflaf_bm\_]e]flk]klaeYl]kYf\Ykkmehlagfk IS 1.122IS 1.125
stts ssutsL`]hj]hYjYlagfg^l`]?jgmhk[gfkgda\Yl]\fYf[aYdklYl]e]flkl`Yl[gehda]koal`A>JKeYfY_]e]fl
Yj]j]imaj]\lgeYc]bm\_]e]flk$]klaeYl]kYf\Ykkmehlagfkl`YlY^^][ll`]j]hgjl]\Yegmflkg^Ykk]lk$
daYZadala]kYf\j][g_fak]\[gflaf_]fldaYZadala]kYll`]]f\g^l`]j]hgjlaf_h]jag\Yf\Yegmflkg^j]n]fm]k
Yf\]ph]fk]kj][g_fak]\\mjaf_l`]j]hgjlaf_h]jag\&=klaeYl]kYf\bm\_]e]flkYj][gflafmgmkdq]nYdmYl]\
Yf\Yj]ZYk]\gfeYfY_]e]flk]ph]ja]f[]Yf\gl`]j^Y[lgjk$af[dm\af_]ph][lYlagfkg^^mlmj]]n]flkl`Yl
Yj]Z]da]n]\lgZ]j]YkgfYZd]mf\]jl`][aj[meklYf[]k&@go]n]j$mf[]jlYaflqYZgmll`]k]YkkmehlagfkYf\
]klaeYl]k[gmd\j]kmdlafgml[ge]kl`Ylj]imaj]YeYl]jaYdY\bmkle]fllgl`][Yjjqaf_Yegmflg^l`]Ykk]lgj
daYZadalqaf^mlmj]h]jag\k&
AfhYjla[mdYj$af^gjeYlagfYZgmlka_fa[YflYj]Ykg^]klaeYlagfmf[]jlYaflq[gfka\]j]\ZqeYfY_]e]flaf
hj]hYjaf_l`][gfkgda\Yl]\fYf[aYdklYl]e]flkYj]\]k[jaZ]\afl`]^gddgoaf_fgl]k2
Fgl]0Af[ge]lYp Fgl])*GadYf\_Ykhjgh]jla]k
Fgl])-AehYaje]fldgkk]k
Fgl]).H]fkagfZ]f]lkgZda_Ylagf
Fgl]**Hjgnakagfk^gjdaYZadala]kYf\[`Yj_]k
Fgl]*,;YhalYd[geeale]flkYf\gl`]j[gflaf_]f[a]k
IS 1.125
uts
Afl`]hjg[]kkg^Yhhdqaf_l`]?jgmhkY[[gmflaf_hgda[a]k$l`]mlmj]\]n]dghe]fl[gklkYj]]klaeYl]\mkaf_Ykkmehlagfk
YklgfmeZ]jg^o]ddkj]imaj]\lghjg\m[]l`][gee]j[aYdj]k]jn]k$l`][gklg^km[`o]ddkYf\Ykkg[aYl]\
hjg\m[lagf^Y[adala]kYf\gl`]j[YhalYd[gklk&L`][mjj]fldgf_%l]je:j]flgadhja[]Ykkmehlagfmk]\afl`]
]klaeYlagfg^[gee]j[aYdj]k]jn]kakMK/(&((&L`]aehY[lmhgf[gee]j[aYdj]k]jn]kYf\l`]Y__j]_Yl]
\]hd]lagf[`Yj_]^gjl`]q]Yjg^Y#'MK-&((nYjaYlagfafl`]dgf_%l]je:j]flgadhja[]Ykkmehlagfak
k`gofafl`]lYZd]Z]dgo&L`][Yjjqaf_Yegmflg^gadYf\_Yk\]n]dghe]flYf\hjg\m[lagfYkk]lkYl
+)JK$
aklgfglaf[dm\]km[`af^gjeYlagfoal`affYf[aYdklYl]e]flk&KaeadYjdq$j]k]jn]kYj]fglj][g_fak]\YkYfYkk]lgf
l`]ZYdYf[]k`]]l&@go]n]j$A9K)hYjY_jYh`)*-j]imaj]k\ak[dgkmj]YZgmlc]qkgmj[]kg^]klaeYlagfmf[]jlYaflq2YhYjY_jYh`gfl`]mf[]jlYafla]kkmjjgmf\af_l`]]klaeYlagfg^j]eYafaf_hjgn]\Yf\hjgZYZd]j]k]jn]k$Yf\Y\]k[jahlagf
g^l`]e]l`g\mk]\Zql`]]flalqaf]klaeYlaf_hjgn]\Yf\hjgZYZd]j]k]jn]k]&_&$Kg[a]lqg^H]ljgd]me=f_af]]jkgj
Ogjd\H]ljgd]me;gmf[ade]l`g\gdg_a]k!$oaddZ][gn]j]\afl`]j]kh][lan]fgl]&
Ltr Brt rc Crc rsrvs rrs
t crUS$
MK.- ,(( /((!
MK/( -*( /.(!
MK/- --( 0*(!
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
23/92
21 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
*&*Ka_fa[YflY[[gmflaf_bm\_]e]flk]klaeYl]kYf\Ykkmehlagfk[gflafm]\
Crryin vu i n s ssts
GadYf\_Ykhjgh]jla]kYj]\]hj][aYl]\mkaf_l`]mfalk%g^%hjg\m[lagfMGH!e]l`g\gn]jhjgn]\\]n]dgh]\Yf\mf\]n]dgh]\eaf]jYdj]k]jn]k&
L`][Yd[mdYlagfg^l`]MGHjYl]g^YegjlakYlagf[gmd\Z]aehY[l]\lgl`]]pl]fll`YlY[lmYdhjg\m[lagfafl`]
^mlmj]ak\a^^]j]fl^jge[mjj]fl^gj][Yklhjg\m[lagfZYk]\gfhjgn]\j]k]jn]k&L`akogmd\_]f]jYddqj]kmdl
^jgeka_fa[Yfl[`Yf_]kafYfqg^l`]^Y[lgjkgjYkkmehlagfkmk]\af]klaeYlaf_j]k]jn]k&
L`]k]^Y[lgjk[gmd\af[dm\]2
;`Yf_]kafhjgn]\j]k]jn]k
L`]]^^][lgfhjgn]\j]k]jn]kg^\a^^]j]f[]kZ]lo]]fY[lmYd[geeg\alqhja[]kYf\[geeg\alqhja[]
Ykkmehlagfk
Mf^gj]k]]fgh]jYlagfYdakkm]k
Impirmnt inictrs
L`]j][gn]jYZd]Yegmflkg^[Yk`%_]f]jYlaf_mfalkYf\af\ana\mYdYkk]lk`Yn]Z]]f\]l]jeaf]\ZYk]\gf
l`]`a_`]jg^nYdm]%af%mk][Yd[mdYlagfkYf\^YajnYdm]kd]kk[gklklgk]dd&L`]k][Yd[mdYlagfkj]imaj]l`]mk]g^
]klaeYl]kYf\Ykkmehlagfk&Alakj]YkgfYZdqhgkkaZd]l`Yll`]gadhja[]YkkmehlagfeYq[`Yf_]$o`a[`eYq
l`]faehY[ll`]]klaeYl]\da^]g^l`]]d\Yf\eYql`]fj]imaj]YeYl]jaYdY\bmkle]fllgl`][Yjjqaf_nYdm]g^
_gg\oaddYf\lYf_aZd]Ykk]lk&L`]?jgmhegfalgjkafl]jfYdYf\]pl]jfYdaf\a[Ylgjkg^aehYaje]flj]dYlaf_lgalk
lYf_aZd]Yf\aflYf_aZd]Ykk]lk&
Dcmmissinin csts
JK\]f]kbgafl[gfljgdYk[gfljY[lmYddqY_j]]\k`Yjaf_g^[gfljgdgn]jYf][gfgea[Y[lanalq$Yf\]paklkgfdq
o`]fl`]kljYl]_a[fYf[aYdYf\gh]jYlaf_\][akagfkj]dYlaf_lgl`]Y[lanalqj]imaj]l`]mfYfaegmk[gfk]flg^
l`]hYjla]kk`Yjaf_[gfljgdl`]n]flmj]jk!&
IS 31.3
Jinty cntr prtins
9bgafldq[gfljgdd]\gh]jYlagfafngdn]kl`]mk]g^Ykk]lkYf\gl`]jj]kgmj[]kg^l`]?jgmhYf\gl`]jn]flmj]jk
jYl`]jl`Yfl`]]klYZdak`e]flg^Y[gjhgjYlagf$hYjlf]jk`ahgjgl`]j]flalq&
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
24/92
22 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
*&+KmeeYjqg ka_fa[YflY[[gmflaf_hgda[a]k IS 1.112
L`]?jgmhj][g_fak]kafalkfYf[aYdklYl]e]flkl`]Ykk]lkl`Ylal[gfljgdkYf\l`]daYZadala]kl`Ylalaf[mjk$l`]
]ph]fk]kalaf[mjkYf\l`]k`Yj]g^af[ge]l`Ylal]Yjfk^jgel`]kYd]g _gg\kgjk]jna[]kZql`]bgafln]flmj]&
IS 31.15
Rimbursmnt t int vntur prtrs csts
O`]f?gg\H]ljgd]me$Y[laf_YkYfgh]jYlgj$j][]an]kj]aeZmjk]e]flg^\aj][l[gklkj][`Yj_]\lgl`]bgafl
n]flmj]$km[`j][`Yj_]kj]hj]k]flj]aeZmjk]e]flkg^[gklkl`Yll`]gh]jYlgjaf[mjj]\YkYfY_]fl^gjl`]
bgafln]flmj]Yf\l`]j]^gj]`Yn]fg]^^][lgfl`]af[ge]klYl]e]fl&
AfeYfq[Yk]k?gg\H]ljgd]meYdkgaf[mjk[]jlYaf_]f]jYdgn]j`]Y\]ph]fk]kaf[Yjjqaf_gmlY[lanala]kgf
Z]`Yd^g^l`]bgafln]flmj]&9kl`]k][gklk[Yfg^l]ffglZ]kh][a[Yddqa\]fla]\$bgafln]flmj]Y_j]]e]flk
Yddgol`]gh]jYlgjlgj][gn]jl`]_]f]jYdgn]j`]Y\]ph]fk]kaf[mjj]\Zq[`Yj_af_Yfgn]j`]Y\^]]l`Ylak
ZYk]\gfYp]\h]j[]flY_]g^l`]lglYd[gklkaf[mjj]\^gjl`]q]Yj&9dl`gm_`l`]hmjhgk]g^l`akj][`Yj_]
akn]jqkaeadYjlgl`]j]aeZmjk]e]flg^\aj][l[gklk$?gg\H]ljgd]meakfglY[laf_YkYfY_]flafl`ak[Yk]&
L`]j]^gj]$l`]_]f]jYdgn]j`]Y\]ph]fk]kYf\l`]gn]j`]Y\^]]Yj]j][g_fak]\afl`]af[ge]klYl]e]flYk
Yf]ph]fk]Yf\af[ge]$j]kh][lan]dq&
IS 31.52
Jinty cntr ssts
9bgafldq[gfljgdd]\Ykk]lafngdn]kbgafl[gfljgdYf\g^^]jkbgaflgof]jk`ahZql`]?jgmhYf\gl`]jn]flmj]jkg^
Ykk]lk[gfljaZml]\lggjY[imaj]\^gjl`]hmjhgk]g^l`]bgafln]flmj]$oal`gmll`]^gjeYlagfg^Y[gjhgjYlagf$
hYjlf]jk`ahgjgl`]j]flalq&
L`]?jgmhY[[gmflk^gjalkk`Yj]g^l`]bgafldq[gfljgdd]\Ykk]lk$YfqdaYZadala]kal`Ykaf[mjj]\$alkk`Yj]g^Yfq
daYZadala]kbgafldqaf[mjj]\oal`gl`]jn]flmj]k$af[ge]^jgel`]kYd]gjmk]g^alkk`Yj]g^l`]bgafln]flmj]k
gmlhml$lg_]l`]joal`alkk`Yj]g^l`]]ph]fk]kaf[mjj]\Zql`]bgafln]flmj]Yf\Yfq]ph]fk]kalaf[mjkaf
j]dYlagflgalkafl]j]klafl`]bgafln]flmj]&
IS 31.21
Jinty cntr ntitis
9bgafldq[gfljgdd]\]flalqakY[gjhgjYlagf$hYjlf]jk`ahgjgl`]j]flalqafo`a[`]Y[`hYjla[ahYfl`gd\kYf
afl]j]kl&9bgafldq[gfljgdd]\]flalqgh]jYl]kafl`]kYe]oYqYkgl`]j]flala]k$[gfljgddaf_l`]Ykk]lkg^
l`]bgafln]flmj]$]Yjfaf_alkgofaf[ge]Yf\af[mjjaf_alkgofdaYZadala]kYf\]ph]fk]k&Afl]j]klkafbgafldq
[gfljgdd]\]flala]kYj]Y[[gmfl]\^gjmkaf_l`]]imalqe]l`g\&
IS 31.57
IS 31.38
r currcy trst
L`][gfkgda\Yl]\fYf[aYdklYl]e]flkYj]hj]k]fl]\afMK\gddYjk$o`a[`akl`]hYj]fl[gehYfqk^mf[lagfYd
[mjj]f[q&LjYfkY[lagfkaf^gj]a_f[mjj]f[a]kYj]afalaYddqj][gj\]\Yll`]^mf[lagfYd[mjj]f[qkhgljYl]jmdaf_Yll`]\Yl]g^l`]ljYfkY[lagf&Egf]lYjqYkk]lkYf\daYZadala]k\]fgeafYl]\af^gj]a_f[mjj]f[a]kYj]j]ljYfkdYl]\
Yll`]^mf[lagfYd[mjj]f[qkhgljYl]g^]p[`Yf_]jmdaf_Yll`]j]hgjlaf_\Yl]&9dd\a^^]j]f[]kYj]lYc]flg
af[ge]klYl]e]fl&Fgf%egf]lYjqal]ekl`YlYj]e]Ykmj]\afl]jekg^`aklgja[Yd[gklafY^gj]a_f[mjj]f[q
Yj]ljYfkdYl]\mkaf_l`]khgl]p[`Yf_]jYl]kYkYll`]\Yl]kg^l`]afalaYdljYfkY[lagfk&Fgf%egf]lYjqal]ek
e]Ykmj]\Yl^YajnYdm]afY^gj]a_f[mjj]f[qYj]ljYfkdYl]\mkaf_l`]]p[`Yf_]jYl]kYll`]\Yl]o`]fl`]^Yaj
nYdm]oYk\]l]jeaf]\&
L`]?jgmh\g]kfgl`Yn]Yfq^gj]a_fgh]jYlagfk&
IS 1.51()
IS 21.21
IS 21.23
IS 21.28
IS 21.32
mkaf]kk[geZafYlagfkYf\_gg\oadd:mkaf]kk[geZafYlagfkYj]Y[[gmfl]\^gjmkaf_l`]Y[imakalagfe]l`g\&L`][gklg^YfY[imakalagfake]Ykmj]\
Ykl`]Y__j]_Yl]g^l`][gfka\]jYlagfljYfk^]jj]\$e]Ykmj]\YlY[imakalagf\Yl]^YajnYdm]Yf\l`]Yegmfl
g^Yfqfgf%[gfljgddaf_afl]j]klafl`]Y[imaj]]&>gj]Y[`Zmkaf]kk[geZafYlagf$l`]Y[imaj]je]Ykmj]kl`]
fgf%[gfljgddaf_afl]j]klafl`]Y[imaj]]]al`]jYl^YajnYdm]gjYll`]hjghgjlagfYl]k`Yj]g^l`]Y[imaj]]k
a\]flaYZd]f]lYkk]lk&L`gk]h]ljgd]mej]k]jn]kYf\j]kgmj[]kl`YlYj]YZd]lgZ]j]daYZdqnYdm]\Yj]
j][g_fak]\afl`]Ykk]kke]flg^^YajnYdm]kgfY[imakalagf&Gl`]jhgl]flaYdj]k]jn]k$j]kgmj[]kYf\ja_`lk$
^gjo`a[`^YajnYdm]k[YffglZ]j]daYZdq\]l]jeaf]\$Yj]fglj][g_fak]\&
IFRS 3.4
IFRS 3.18
IFRS 3.19
Ctry
L`]?jgmhY[[gmflk^gjalkafl]j]klafl`]bgafldq[gfljgdd]\]flalqmkaf_l`]]imalqe]l`g\&@go]n]j$A9K+)&+(Ydkg
h]jealkbgafldq[gfljgdd]\]flala]klgZ]j][g_fak]\mkaf_l`]hjghgjlagfYl][gfkgda\Ylagf&=
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
25/92
23 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
*&+KmeeYjqg^ka_fa[YflY[[gmflaf_hgda[a]k[gflafm]\ IS 1.112
?gg\oaddakafalaYddqe]Ykmj]\Yl[gklZ]af_l`]]p[]kkg^l`]Y__j]_Yl]g^l`][gfka\]jYlagfljYfk^]jj]\Yf\
l`]Yegmflj][g_fak]\^gjfgf%[gfljgddaf_afl]j]klYf\gn]jl`]f]la\]flaYZd]Ykk]lkY[imaj]\Yf\daYZadala]kYkkme]\&A^l`ak[gfka\]jYlagfakdgo]jl`Yfl`]^YajnYdm]g^l`]f]lYkk]lkg^l`]kmZka\aYjqY[imaj]\$l`]
\a^^]j]f[]akj][g_fak]\afhjglgjdgkk&
9^l]jafalaYdj][g_falagf$_gg\oaddake]Ykmj]\Yl[gkld]kkYfqY[[memdYl]\aehYaje]fldgkk]k&>gjl`]
hmjhgk]g^aehYaje]fll]klaf_$_gg\oaddY[imaj]\afYZmkaf]kk[geZafYlagfak$^jgel`]Y[imakalagf\Yl]$
Yddg[Yl]\lg]Y[`g^l`]?jgmhk[Yk`_]f]jYlaf_mfalkl`YlYj]]ph][l]\lgZ]f]l^jgel`]kqf]j_a]kg^l`]
[geZafYlagf$ajj]kh][lan]g^o`]l`]jgl`]jYkk]lkgjdaYZadala]kg^l`]Y[imaj]]Yj]Ykka_f]\lgl`gk]mfalk&
IFRS 3.54
IFRS 3.B63()
IS 36.80
Ctry
JK+YkYfafl]_jYl]\k]lg^Y[lanala]kYf\Ykk]lkl`Ylak[YhYZd]g^Z]af_[gf\m[l]\Yf\
eYfY_]\^gjl`]hmjhgk]g^hjgna\af_Yj]lmjfafl`]^gjeg^\ana\]f\k$dgo]j[gklkgjgl`]j][gfgea[Z]f]lk\aj][ldq
lgafn]klgjkgjgl`]jgof]jk$e]eZ]jkgjhYjla[ahYflk&
9Zmkaf]kk_]f]jYddq[gfkaklkg^afhmlk$hjg[]kk]kYhhda]\lgl`gk]afhmlk$Yf\j]kmdlaf_gmlhmlkl`YlYj]$gjoaddZ]$
mk]\lg_]f]jYl]j]n]fm]k&A^_gg\oaddakhj]k]flafYljYfk^]jj]\k]lg^Y[lanala]kYf\Ykk]lk$l`]ljYfk^]jj]\k]lk`YddZ]
hj]kme]\lgZ]YZmkaf]kk&
JKj]imaj]kl`YlY[imaj]\Ykk]lkYf\'
gjdaYZadala]kYj]e]Ykmj]\YlYfYegmfll`Ylakfgl^YajnYdm]]&_&$\]^]jj]\lYpYlagf!&L`]j]^gj]alakfglYhhjghjaYl]^gj
gadYf\_Yk[gehYfa]kgjeafaf_[gehYfa]klgYkkme]mf\]jA>JKl`Yl_gg\oaddf]n]jYjak]kafYZmkaf]kk[geZafYlagf&
Afkl]Y\$eaf]jYdj]k]jn]kY[imaj]\k`gmd\Z]nYdm]\k]hYjYl]dqYf\Yfq]p[]kk[gfka\]jYlagfgn]jYf\YZgn]l`]nYdm]g^l`]a\]flaYZd]f]lYkk]lko`a[`af[dm\]eaf]jYdj]k]jn]k!$k`gmd\Z]Yddg[Yl]\lg_gg\oadd&
Mf\]jA>JK$Yf]flalqakj]imaj]\lghjgna\]^gj\]^]jj]\lYpYlagfgfl`]l]ehgjYjq\a^^]j]f[]kj]dYlaf_lgYdda\]flaYZd]
f]lYkk]lkY[imaj]\af[dm\af_eaf]jYdj]k]jn]k!$Zmlfglgfl]ehgjYjq\a^^]j]f[]kj]dYl]\lg_gg\oadd&A^Yf]p[]kkg^
l`]hmj[`Yk][gfka\]jYlagfgn]jl`]^YajnYdm]g^l`]a\]flaYZd]Ykk]lko]j]lgZ][dYkka]\oal`afeaf]jYdj]k]jn]k$
A9K)*ogmd\_an]jak]lgY\]^]jj]\lYpdaYZadalqgfl`]l]ehgjYjq\a^^]j]f[]&Afhjaf[ahd]$l`Ylogmd\j]kmdlafYfal]jYlan]
[Yd[mdYlagfafo`a[`l`]\]^]jj]\lYpdaYZadalqj][g_fak]\ogmd\af[j]Yk]l`]YegmflYlljaZml]\lgeaf]jYdj]k]jn]k$
o`a[`ogmd\aflmjf_an]jak]lgYfaf[j]Yk]afl`]\]^]jj]\lYpdaYZadalq&?an]fl`]n]jq`a_`eYj_afYdlYpjYl]klgo`a[`
]pljY[lan]Y[lanala]kYj]g^l]fkmZb][la&]&$lYpjYl]kg^.(lg0(Yj]fglmf[geegf!l`]eaf]jYdj]k]jn]kea_`l]f\mh
Z]af__jgkk]\mhZqY^Y[lgjg^*lg-a&]&$)').(!5*!&
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
26/92
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
27/92
25 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
*&+KmeeYjqg^ka_fa[YflY[[gmflaf_hgda[a]k[gflafm]\
O s rrts tr rrty t utGadYf\_Ykhjgh]jla]kYf\gl`]jhjgh]jlq$hdYflYf\]imahe]flakklYl]\Yl[gkl$d]kkY[[memdYl]\
\]hj][aYlagfYf\Y[[memdYl]\aehYaje]fldgkk]k&
L`]afalaYd[gklg^YfYkk]l[gehjak]kalkhmj[`Yk]hja[]gj[gfkljm[lagf[gkl$Yfq[gklk\aj][ldqYlljaZmlYZd]lg
Zjaf_af_l`]Ykk]laflggh]jYlagf$l`]afalaYd]klaeYl]g^l`]\][geeakkagfaf_gZda_Ylagf$^gjimYda^qaf_Ykk]lk
Yf\Zgjjgoaf_[gklk&L`]hmj[`Yk]hja[]gj[gfkljm[lagf[gklakl`]Y__j]_Yl]YegmflhYa\Yf\l`]^YajnYdm]
g^Yfqgl`]j[gfka\]jYlagf_an]flgY[imaj]l`]Ykk]l&L`][YhalYdak]\nYdm]g^YfYf[]d]Yk]akYdkgaf[dm\]\
oal`afhjgh]jlq$hdYflYf\]imahe]fl&
IS 16.73 ()
IS 16.73()
IS 16.30
IS 16.15
IS 16.16
Ctry
Exprtin, vutin n vpmnt csts
Km[[]kk^md]^^gjlke]l`g\
Oal`afl`][gfl]plg^Ykm[[]kk^md]^^gjlkYhhjgY[`$gfdql`gk][gklkl`Yld]Y\\aj][ldqlgl`]\ak[gn]jq$Y[imakalagf$gj
\]n]dghe]flg^kh][a[$\ak[j]l]eaf]jYdj]k]jn]kYj][YhalYdak]\Yf\Z][ge]hYjlg^l`][YhalYdak]\[gklkg^l`][gkl
[]flj]&;gklkl`YlYj]cfgofYll`]lae]g^af[mjj]f[]lg^Yadlge]]ll`ak[jal]jagfYj]_]f]jYddq[`Yj_]\lg]ph]fk]af
l`]h]jag\l`]qYj]af[mjj]\$Ydl`gm_`kge]afl]jhj]lYlagfkg^l`]km[[]kk^md]^^gjlk[gf[]hlogmd\[YhalYdak]l`][gklg^
mfkm[[]kk^md\]n]dghe]flo]ddk&
AfY[[gj\Yf[]oal`A>JK.hYjY_jYh`)/$gf[][gee]j[aYdnaYZadalqak\]egfkljYl]\$l`][YhalYdak]\]phdgjYlagf
[gklkk`gmd\Z]ljYfk^]jj]\lghjgh]jlq$hdYflYf\]imahe]flgjaflYf_aZd]k$YkYhhjghjaYl]Y^l]jZ]af_Ykk]kk]\^gj
aehYaje]fl&A^[gee]j[aYdnaYZadalqakmf[]jlYafgjfglaee]\aYl]dqgZnagmkl`]f[gklk[Yfj]eYaf[YhalYdak]\o`ad]Y
[gehYfqakkladdY[lan]dq]f_Y_]\afl`]]phdgjYlagf]^^gjl&A^l`]]phdgjYlagf]^^gjl`Yk[]Yk]\$Zmll`]j]akhgl]flaYd^gj
^mlmj]Z]f]lk$Ydl`gm_`l`akakkmZb][llg^Y[lgjkgmlka\]g^l`akhYjla[mdYj]phdgjYlagf]^^gjl$l`]]phdgjYlagfh`Yk]ak
gn]j&L`][YhalYdak]\]phdgjYlagf[gklkk`gmd\l`]fZ]l]kl]\^gjaehYaje]flYf\j][dYkka]\aflghjgh]jlq$hdYflYf\
]imahe]flgjaflYf_aZd]Ykk]lk&
Otr mts ccuntin r xprtin, vutin n vpmnt csts
>mdd[gkle]l`g\
L`]^mdd[gkle]l`g\mf\]jegklfYlagfYd?99Hkj]imaj]kl`YlYdd[gklkaf[mjj]\afhjgkh][laf_$Y[imajaf_eaf]jYd
afl]j]klk$]phdgjYlagf$YhhjYakYd$\]n]dghe]flYf\[gfkljm[lagfYj]Y[[memdYl]\afdYj_][gkl[]flj]k&>gj]pYehd]$[gklk
eYqZ]Y[[memdYl]\^gj]Y[`af\ana\mYd[gmfljq$^gj_jgmhkg^[gmflja]k$gj^gjl`]]flaj]ogjd\&@go]n]j$A>JK.\g]k
fglh]jealYhhda[Ylagfg^l`]^mdd[gkle]l`g\gmlka\]l`]=phdgjYlagfYf\=nYdmYlagfh`Yk]&
L`]j]Yj]k]n]jYdgl`]jYj]Ykafo`a[`Yhhda[Ylagfg^l`]^mdd[gkle]l`g\mf\]jA>JKakj]klja[l]\Z][Ymk]2
O`ad]l`]^mdd[gkle]l`g\mf\]jegklfYlagfYd?99Hkj]imaj]kYhhda[Ylagfg^kge]^gjeg^[]adaf_l]kl$A>JK.
j]imaj]ko`]faehYaje]flaf\a[YlgjkYj]hj]k]flYfaehYaje]fll]klafY[[gj\Yf[]oal`A9K+.lgZ]h]j^gje]\
A>JK.j]imaj]k]phdgjYlagfYf\]nYdmYlagfYkk]lklgZ][dYkka]\YklYf_aZd]gjaflYf_aZd]Ykk]lkY[[gj\af_lgl`]
fYlmj]g^l`]Ykk]lk&Afgl`]jogj\k$]n]fo`]fYf]flalqY[[gmflk^gj=phdgjYlagfYf\=nYdmYlagf[gklkafj]dYlan]dq
dYj_]hggdk$aloaddkladdf]]\lg\aklaf_mak`Z]lo]]flYf_aZd]Yf\aflYf_aZd]Ykk]lk
Gf[]l`]l][`fa[Yd^]YkaZadalqYf\[gee]j[aYdnaYZadalqg^]pljY[laf_eaf]jYdj]kgmj[]kYj]\]egfkljYZd]$A>JK.
j]imaj]k]phdgjYlagfYf\]nYdmYlagfYkk]lklgZ]l]kl]\^gjaehYaje]flmf\]jA9K+.$j][dYkka]\afl`]ZYdYf[]
k`]]lYf\Y[[gmfl]\^gjmf\]jA9K).gjA9K+0&L`Yle]Yfkl`YlalakfglhgkkaZd]lgY[[gmfl^gjkm[[]kk^mdYf\
mfkm[[]kk^mdhjgb][lkoal`afgf][gkl[]flj]gjhggd
>gjl`]k]j]YkgfkalakfglhgkkaZd]lgYhhdql`]^mdd[gkle]l`g\g^Y[[gmflaf_mf\]jA>JKoal`gmleYcaf_n]jq
ka_fa[Yfleg\a[Ylagfkafl`]Yhhda[Ylagfg^l`]e]l`g\&9f]flalqea_`loYfllgmk]l`]^mdd[gkle]l`g\YkalkklYjlaf_
hgaflaf\]n]dghaf_alkY[[gmflaf_hgda[q^gj=phdgjYlagfYf\=nYdmYlagfYkk]lkmf\]jA>JK&@go]n]j$aloaddjYj]dqZ]YhhjghjaYl]lg\]k[jaZ]l`]j]kmdlaf_Y[[gmflaf_hgda[qYkY^mdd[gkle]l`g\Z][Ymk]c]q]d]e]flkg^l`]^mdd[gkl
e]l`g\Yj]fglh]jeall]\mf\]jA>JK&
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
28/92
26 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
*&+KmeeYjqg ka_fa[YflY[[gmflaf_hgda[a]k[gflafm]\
Dprcitin
GadYf\_Ykhjgh]jla]kYj]\]hj][aYl]\gfYmfal%g^%hjg\m[lagfZYkakgn]jl`]hjgn]\j]k]jn]kg^l`]]d\[gf[]jf]\$]p[]hlafl`][Yk]g^Ykk]lko`gk]mk]^mdda^]akk`gjl]jl`Yfl`]da^]lae]g^l`]]d\$afo`a[`
[Yk]l`]kljYa_`l%daf]e]l`g\akYhhda]\&Ja_`lkYf\[gf[]kkagfkYj]\]hd]l]\gfl`]mfal%g^%hjg\m[lagf
ZYkakgn]jl`]lglYdhjgn]\j]k]jn]kg^l`]j]d]nYflYj]Y&L`]mfal%g^%hjg\m[lagfjYl]^gjl`]YegjlakYlagfg^
]d\\]n]dghe]fl[gklklYc]kaflgY[[gmfl]ph]f\almj]kaf[mjj]\lg\Yl]$lg_]l`]joal`kYf[lagf]\^mlmj]
\]n]dghe]fl]ph]f\almj]&
Gl`]jhjgh]jlq$hdYflYf\]imahe]flYj]_]f]jYddq\]hj][aYl]\gfYkljYa_`l%daf]ZYkakgn]jl`]aj]klaeYl]\
mk]^mddan]ko a[`ak_]f]jYddq*(q]Yjk^gjj]f]ja]kYf\eYbgjafkh][lagf[gklkYj]Yegjlak]\gn]jl`j]]lg
n]q]Yjk$o`a[`j]hj]k]flkl`]]klaeYl]\h]jag\Z]^gj]l`]f]plhdYff]\eYbgjafkh][lagf&Hjgh]jlq$hdYflYf\
]imahe]fl`]d\mf\]jfYf[]d]Yk]kYj]\]hj][aYl]\gn]jl`]k`gjl]jg d]Yk]l]jeYf\]klaeYl]\mk]^mdda ]&
IS 16.73(b)
IS 16.73(c)
IS 16.73(b)
IS 16.73(c)
Ctry
Rsrvs bs r unit--pructin mt prcitin
9faehgjlYfl\][akagfafYhhdqaf_l`]mfal%g^%hjg\m[lagfe]l`g\akk]d][laf_l`]j]k]jn]kZYk]l`YloaddZ]mk]\&L`]
^gddgoaf_j]k]jn]kZYk]k[gmd\afl`]gjqZ]mk]\2
Y! Hjgn]\\]n]dgh]\j]k]jn]k
Z! Hjgn]\\]n]dgh]\Yf\mf\]n]dgh]\j]k]jn]k
[! Hjgn]\Yf\hjgZYZd]j]k]jn]k
\! Hjgn]\$hjgZYZd]Yf\hgkkaZd]j]k]jn]k
AlakaehgjlYfll`Yl$o`Yl]n]jj]k]jn]kZYk]ak[`gk]f$l`][gklkYhhda[YZd]lgl`Yl[Yl]_gjqg^j]k]jn]kYj]af[dm\]\afl`]\]hj][aYZd]YegmfllgY[`a]n]Yhjgh]jeYl[`af_g^[gklkYf\hjg\m[lagf&>gj]pYehd]$a^l`][gkl[]flj]akfgl
^mddq\]n]dgh]\l`]j]eYqZ][gklkl`Yl\gfglYhhdq$aflglYdgjafhYjl$lghjgn]\\]n]dgh]\j]k]jn]k&L`akeYq[j]Yl]
\a^[mdla]kafeYl[`af_[gklkYf\j]k]jn]k&AfY\\alagf$kge]j]k]jn][Yl]_gja]koaddj]imaj]^mlmj][gklklgZjaf_l`]elg
l`]hgaflo`]j]hjg\m[lagfeYqZ]_af&
Rsrvs stimts
L`]j]k]jn]k]klaeYl]lgZ]mk]\^gjl`]hmjhgk]kg^Yhhdqaf_l`]mfal%g^%hjg\m[lagfe]l`g\g^\]hj][aYlagfakl`]
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[`Yf_]kafj]k]jn]k]klaeYl]kl`Ylj]kmdl^jge]n]flkl`YllggchdY[]Y^l]jl`]j]hgjlaf_\Yl]km[`Ykl`gk]mf\]jZ!
Yf\[!YZgn]!Yj]fgf%Y\bmklaf_]n]flkl`Ylk`gmd\Z]Y[[gmfl]\^gjhjgkh][lan]dqafY[[gj\Yf[]oal`A9K)(&;`Yf_]k
afj]k]jn]]klaeYl]kl`Ylj]kmdl^jgef]oaf^gjeYlagfgjf]o\]n]dghe]flkkm[`Ykl`gk]mf\]jY!YZgn]!Yj]fgl
[gfka\]j]\lgZ][gjj][lagfkg^]jjgjkafkl]Y\l`]qYj][`Yf_]kafY[[gmflaf_]klaeYl]kl`Ylk`gmd\Z]Y[[gmfl]\^gj
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j]k]jn]k]klaeYl]kZY[clgl`]Z]_affaf_g^l`]imYjl]jl`Ylak[mjj]fldqZ]af_j]hgjl]\gf&
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
29/92
27 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
*&+KmeeYjqg^ka_fa[YflY[[gmflaf_hgda[a]k[gflafm]\
Dvpmnt n pructin sst swps
=p[`Yf_]kg^\]n]dghe]flYf\hjg\m[lagfYkk]lkYj]e]Ykmj]\Yl^YajnYdm]mfd]kkl`]]p[`Yf_]ljYfkY[lagfdY[ck[gee]j[aYdkmZklYf[]gjl`]^YajnYdm]g^f]al`]jl`]Ykk]lj][]an]\fgjl`]Ykk]l_an]fmhakj]daYZdq
e]YkmjYZd]&L`][gklg^l`]Y[imaj]\Ykk]lake]Ykmj]\Yll`]^YajnYdm]g^l`]Ykk]l_an]fmh$mfd]kkl`]^Yaj
nYdm]g^l`]Ykk]lj][]an]\akegj][d]Yjdq]na\]fl&O`]j]^YajnYdm]akfglmk]\$l`][gklg^l`]Y[imaj]\Ykk]l
ake]Ykmj]\Yll`][Yjjqaf_Yegmflg^l`]Yegmfl_an]fmh&9fq_Yafgjdgkkgf\]j][g_falagfg^l`]Ykk]l
_an]fmhakj][g_fak]\afhjglgjdgkk&
Mr mintnnc n rpirs
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g^Ykk]lk$afkh][lagf[gklkYf\gn]j`Ymd[gklk&O`]j]YfYkk]lgjhYjlg^YfYkk]ll`YloYkk]hYjYl]dq
\]hj][aYl]\Yf\akfgoojall]fg^^akj]hdY[]\Yf\alakhjgZYZd]l`Yl^mlmj]][gfgea[Z]f]lkYkkg[aYl]\
oal`l`]al]eoaddgolgl`]?jgmh$l`]]ph]f\almj]ak[YhalYdak]\&O`]j]hYjlg^l`]Ykk]loYkfglk]hYjYl]dq
[gfka\]j]\YkY[gehgf]fl$l`]j]hdY[]e]flnYdm]akmk]\lg]klaeYl]l`][Yjjqaf_Yegmflg^l`]j]hdY[]\
Ykk]lko`a[`akaee]\aYl]dqojall]fg^^&Afkh][lagf[gklkYkkg[aYl]\oal`eYbgjeYafl]fYf[]hjg_jYee]kYj][YhalYdak]\Yf\Yegjlak]\gn]jl`]h]jag\lgl`]f]plafkh][lagf&9ddgl`]jeYafl]fYf[][gklkYj]]ph]fk]\
Ykaf[mjj]\&
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Y[[memdYl]\aehYaje]fldgkk]k&Gl`]jaflYf_aZd]Ykk]lkaf[dm\][gehml]jkg^loYj]&
AflYf_aZd]Ykk]lkY[imaj]\k]hYjYl]dqYj]e]Ykmj]\gfafalaYdj][g_falagfYl[gkl&L`][gklg^aflYf_aZd]Ykk]lk
Y[imaj]\afYZmkaf]kk[geZafYlagfak^YajnYdm]YkYll`]\Yl]g^Y[imakalagf&>gddgoaf_afalaYdj][g_falagf$
aflYf_aZd]Ykk]lkYj][Yjja]\Yl[gkld]kkYfqY[[memdYl]\YegjlakYlagfgfYkljYa_`ldaf]ZYkakgn]jl`]aj
mk]^mddan]kYf\YfqY[[memdYl]\aehYaje]fldgkk]k&Afl]jfYddq_]f]jYl]\aflYf_aZd]Ykk]lkYj]fgl[YhalYdak]\
Yf\]ph]f\almj]akj]][l]\afl`]af[ge]klYl]e]flafl`]q]Yjafo`a[`l`]]ph]f\almj]akaf[mjj]\&
IS 38.24
IS 38.74
IS 38.24
IS 38.83
IS 38.74
IS 38.57
IS 36.10(b)
AehYaje]flg^fgf%fYf[aYdYkk]lk
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Yfqaf\a[Ylagf]paklk$gjo`]fYffmYdaehYaje]fll]klaf_^gjYfYkk]lakj]imaj]\$l`]?jgmh]klaeYl]kl`]
Ykk]lkj][gn]jYZd]Yegmfl&9fYkk]lkj][gn]jYZd]Yegmflakl`]`a_`]jg^YfYkk]lkgj[Yk`%_]f]jYlaf_
mfalk;?M!^YajnYdm]d]kk[gklklgk]ddYf\alknYdm]%af%mk]Yf\ak\]l]jeaf]\^gjYfaf\ana\mYdYkk]l$mfd]kk
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[gfka\]j]\aehYaj]\Yf\akojall]f\goflgalkj][gn]jYZd]Yegmfl&AfYkk]kkaf_nYdm]%af%mk]$l`]]klaeYl]\
^mlmj][Yk`gokYj]\ak[gmfl]\lgl`]ajhj]k]flnYdm]mkaf_Yhj]%lYp\ak[gmfljYl]l`Ylj]][lk[mjj]fl
eYjc]lYkk]kke]flkg^l`]lae]nYdm]g^egf]qYf\l`]jakckkh][a[lgl`]Ykk]l&Af\]l]jeafaf_^YajnYdm]
d]kk[gklklgk]dd$j][]fleYjc]lljYfkY[lagfkYj]lYc]faflgY[[gmfl$a^YnYadYZd]&A^fgkm[`ljYfkY[lagfk[YfZ]
a\]fla]\$YfYhhjghjaYl]nYdmYlagfeg\]dakmk]\&L`]k][Yd[mdYlagfkYj][gjjgZgjYl]\ZqnYdmYlagfemdlahd]k$imgl]\k`Yj]hja[]k^gjhmZda[dqljY\]\kmZka\aYja]kgjgl`]jYnYadYZd]^YajnYdm]af\a[Ylgjk&
IS 36.6
IS 36.9
IS 36.66
IS 36.59
IS 36.30
IS 36.55
IS 36.25
IS 36.33
L`]?jgmhZYk]kalkaehYaje]fl[Yd[mdYlagfgf\]lYad]\Zm\_]lkYf\^gj][Ykl[Yd[mdYlagfko`a[`Yj]hj]hYj]\
k]hYjYl]dq^gj]Y[`g^l`]?jgmhk[Yk`_]f]jYlaf_mfalklgo`a[`l`]af\ana\mYdYkk]lkYj]Yddg[Yl]\&L`]k]
Zm\_]lkYf\^gj][Ykl[Yd[mdYlagfkYj]_]f]jYddq[gn]jaf_Yh]jag\g^n]q]Yjk&>gjdgf_]jh]jag\k$Ydgf_%
l]je_jgol`jYl]ak[Yd[mdYl]\Yf\Yhhda]\lghjgb][l^mlmj][Yk`goY^l]jl`]^l`q]Yj&
IS 36.60
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[Yl]_gja]k[gfkakl]floal`l`]^mf[lagfg^l`]aehYaj]\Ykk]l$]p[]hl^gjhjgh]jlqhj]nagmkdqj]nYdm]\o`]j]
l`]j]nYdmYlagfoYklYc]flggl`]j[gehj]`]fkan]af[ge]&Afl`ak[Yk]$l`]aehYaje]flakYdkgj][g_fak]\af
gl`]j[gehj]`]fkan]af[ge]mhlgl`]Yegmflg^hj]nagmkdqj][gj\]\]nYdmYlagfkmjhdmk&
IS 36.110
IS 36.114
IS 36.117
IS 36.119
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
30/92
28 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
*&+KmeeYjqg ka_fa[YflY[[gmflaf_hgda[a]k[gflafm]\
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af\a[Ylagfl`Ylhj]nagmkdqj][g_fak]\aehYaje]fldgkk]keYqfgdgf_]j]paklgjeYq`Yn]\][j]Yk]\&A^km[`af\a[Ylagf]paklk$l`]?jgmh]klaeYl]kl`]Ykk]lkgj[Yk`%_]f]jYlaf_mfalkj][gn]jYZd]Yegmfl&9hj]nagmkdq
j][g_fak]\aehYaje]fldgkkakj]n]jk]\gfdqa^l`]j]`YkZ]]fY[`Yf_]afl`]Ykkmehlagfkmk]\lg\]l]jeaf]
l`]Ykk]lkj][gn]jYZd]Yegmflkaf[]l`]dYklaehYaje]fldgkkoYkj][g_fak]\&L`]j]n]jkYdakdaeal]\kgl`Yl
l`][Yjjqaf_Yegmflg^l`]Ykk]l\g]kfgl]p[]]\alkj][gn]jYZd]Yegmfl$fgj]p[]]\l`][Yjjqaf_Yegmfl
l`Ylogmd\`Yn]Z]]f\]l]jeaf]\$f]lg^\]hj][aYlagf$`Y\fgaehYaje]fldgkkZ]]fj][g_fak]\^gjl`]Ykk]l
afhjagjq]Yjk&Km[`j]n]jkYdakj][g_fak]\afl`]af[ge]klYl]e]flmfd]kkl`]Ykk]lak[Yjja]\YlYj]nYdm]\
Yegmfl$afo`a[`[Yk]l`]j]n]jkYdaklj]Yl]\YkYj]nYdmYlagfaf[j]Yk]&
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?gg\oaddakl]kl]\^gjaehYaje]flYffmYddqYkYl+)
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
31/92
2 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
*&+KmeeYjqg^ka_fa[YflY[[gmflaf_hgda[a]k[gflafm]\
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afgokl`YlYj]dYj_]dqaf\]h]f\]flg^l`][Yk`afgok^jgegl`]jYkk]lkgj_jgmhkg^Ykk]lk&
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akl]kl]\^gjaehYaje]flaf\ana\mYddqo`]faf\a[Ylgjkg^aehYaje]fl]pakl&L`]k][gf\YhhjgY[`aklgY__j]_Yl]l`];?Mk
lgo`a[`l`]k`Yj]\af^jYkljm[lmj]ak\]h]f\]flYf\l]kll`]k`Yj]\af^jYkljm[lmj]^gjaehYaje]flYll`ak[geZaf]\d]n]d
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A>JK\g]kfglkh][a[Yddq\]Ydoal`\]j][g_falagfg^]phdgjYlagfYf\]nYdmYlagfYkk]lk$l`]]flalqk`gmd\\]j][g_fak]
l`]]phdgjYlagfYf\]nYdmYlagfYkk]lZ][Ymk])!l`]Ykk]lakfgdgf_]jafl`]]phdgjYlagfYf\]nYdmYlagfh`Yk]Yf\
`]f[]gmlka\]l`]k[gh]g^A>JK$Yf\*!gl`]jYkk]lklYf\Yj\kkm[`A9K).Yf\A9K+0ogmd\j]imaj]\]j][g_falagf
mf\]jl`gk][aj[meklYf[]k&KmZk]im]fllg\]j][g_falagf$l`][gklkg^Yf]phdgjYlagfYf\]nYdmYlagfYkk]ll`Yl`YkZ]]f
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8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
32/92
30 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
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YhhjghjaYl]&L`]?jgmh\]l]jeaf]kl`][dYkka[Ylagfg^alkfYf[aYdYkk]lkYlafalaYdj][g_falagf&
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IFRS 7.21
IS 39.9
IS 39.43
IS 39.9
IS 39.38
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Yegjlak]\[gklmkaf_l`]]^^][lan]afl]j]kljYl]e]l`g\=AJ!$d]kkaehYaje]fl&9egjlak]\[gklak[Yd[mdYl]\
ZqlYcaf_aflgY[[gmflYfq\ak[gmflgjhj]eamegfY[imakalagfYf\^]]gj[gklkl`YlYj]Yfafl]_jYdhYjlg^
l`]=AJ&L`]=AJYegjlakYlagfakaf[dm\]\affYf[]af[ge]afl`]af[ge]klYl]e]fl&L`]dgkk]kYjakaf_^jge
aehYaje]flYj]j][g_fak]\afl`]af[ge]klYl]e]flaffYf[][gklk&
IS 39.9
IS 39.46()
IS 39.56
;Yk`Yf\[Yk`]imanYd]flk
;Yk`Yf\k`gjll]je\]hgkalkafl`]ZYdYf[]k`]]l[gehjak][Yk`YlZYfckYf\Yl`Yf\Yf\k`gjl%l]je
\]hgkalkoal`Yfgja_afYdeYlmjalqg^l`j]]egfl`kgjd]kk&
>gjl`]hmjhgk]g^l`][gfkgda\Yl]\[Yk`goklYl]e]fl$[Yk`Yf\[Yk`]imanYd]flk[gfkaklg^[Yk`Yf\[Yk`
]imanYd]flkYk\]f]\YZgn]$f]lg^gmlklYf\af_ZYfcgn]j\jY^lk&
IS 7.6
IS 7.45
AehYaje]flg^fYf[aYdYkk]lk
L`]?jgmhYkk]kk]kYl]Y[`j]hgjlaf_\Yl]o`]l`]jl`]j]akYfqgZb][lan]]na\]f[]l`YlYfYf[aYdYkk]l
gjY_jgmhg^fYf[aYdYkk]lkakaehYaj]\&9fYf[aYdYkk]lgjY_jgmhg^fYf[aYdYkk]lkak\]]e]\lgZ]
aehYaj]\a^$Yf\gfdqa^$l`]j]akgZb][lan]]na\]f[]g^aehYaje]flYkYj]kmdlg^gf]gjegj]]n]flkl`Yl`Yk
g[[mjj]\Y^l]jl`]afalaYdj][g_falagfg^l`]Ykk]lYfaf[mjj]\dgkk]n]fl!Yf\l`Yll`]dgkk]n]fl`YkYf
aehY[lgfl`]]klaeYl]\^mlmj][Yk`gokg^l`]fYf[aYdYkk]lgjl`]_jgmhg^fYf[aYdYkk]lkl`Yl[YfZ]
j]daYZdq]klaeYl]\&=na\]f[]g^aehYaje]fleYqaf[dm\]af\a[Ylagfkl`Yll`]\]ZlgjkgjY_jgmhg^\]Zlgjk
ak]ph]ja]f[af_ka_fa[YflfYf[aYd\a^[mdlq$\]^Ymdlgj\]dafim]f[qafafl]j]klgjhjaf[ahYdhYqe]flk$l`]
hjgZYZadalql`Yll`]qoadd]fl]jZYfcjmhl[qgjgl`]jfYf[aYdj]gj_YfakYlagfYf\o`]j]gZk]jnYZd]\YlY
af\a[Yl]l`Yll`]j]akYe]YkmjYZd]\][j]Yk]afl`]]klaeYl]\^mlmj][Yk`gok$km[`Yk[`Yf_]kafYjj]Yjkgj
][gfgea[[gf\alagfkl`Yl[gjj]dYl]oal`\]^Ymdlk&
IS 39.58
IS 39.59
IFRS 7.B5()
>afYf[aYdYkk]lk[Yjja]\YlYegjlak]\[gkl>gjfYf[aYdYkk]lk[Yjja]\YlYegjlak]\[gkll`]?jgmhjklYkk]kk]kaf\ana\mYddqo`]l`]jgZb][lan]]na\]f[]
g^aehYaje]fl]paklkaf\ana\mYddq^gjfYf[aYdYkk]lkl`YlYj]af\ana\mYddqka_fa[Yfl$gj[gdd][lan]dq^gj
fYf[aYdYkk]lkl`YlYj]fglaf\ana\mYddqka_fa[Yfl&A^l`]?jgmh\]l]jeaf]kl`YlfggZb][lan]]na\]f[]g^
aehYaje]fl]paklk^gjYfaf\ana\mYddqYkk]kk]\fYf[aYdYkk]l$o`]l`]jka_fa[Yflgjfgl$alaf[dm\]kl`]
Ykk]lafY_jgmhg^fYf[aYdYkk]lkoal`kaeadYj[j]\aljakc[`YjY[l]jakla[kYf\[gdd][lan]dqYkk]kk]kl`]e^gj
aehYaje]fl&9kk]lkl`YlYj]af\ana\mYddqYkk]kk]\^gjaehYaje]flYf\^gjo`a[`YfaehYaje]fldgkkak$gj
[gflafm]klgZ]$j][g_fak]\Yj]fglaf[dm\]\afY[gdd][lan]Ykk]kke]flg^aehYaje]fl&
A^l`]j]akgZb][lan]]na\]f[]l`YlYfaehYaje]fldgkk`Ykaf[mjj]\$l`]Yegmflg^l`]dgkkake]Ykmj]\Yk
l`]\a^^]j]f[]Z]lo]]fl`]Ykk]lk[Yjjqaf_YegmflYf\l`]hj]k]flnYdm]g^]klaeYl]\^mlmj][Yk`gok
]p[dm\af_^mlmj]]ph][l]\[j]\aldgkk]kl`Yl`Yn]fglq]lZ]]faf[mjj]\!&L`]hj]k]flnYdm]g^l`]]klaeYl]\
^mlmj][Yk`gokak\ak[gmfl]\Yll`]fYf[aYdYkk]lkgja_afYd]^^][lan]afl]j]kljYl]&A^YdgYf`YkYnYjaYZd]
afl]j]kljYl]$l`]\ak[gmfljYl]^gje]Ykmjaf_YfqaehYaje]fldgkkakl`][mjj]fl]^^][lan]afl]j]kljYl]&
IS 39.63
IS 39.64
IS 39.G84
IFRS 7.16
IFRS 7.B5()(i)
IFRS 7.B5()(ii)
IS 39.65IS 39.G93
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
33/92
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
34/92
32 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
*&+KmeeYjqg ka_fa[YflY[[gmflaf_hgda[a]k[gflafm]\
Ivtrs
Afn]flgja]kYj]klYl]\Yll`]dgo]jg^[gklYf\f]lj]YdakYZd]nYdm]&;gklg^hjg\m[af_Yf\j]faf_[jm\]gadak
Y[[gmfl]\gfo]a_`l]\Yn]jY_]ZYkak&L`ak[gklaf[dm\]kYdd[gklkaf[mjj]\afl`]fgjeYd[gmjk]g^Zmkaf]kkaf
Zjaf_af_]Y[`hjg\m[llgalkhj]k]fldg[YlagfYf\[gf\alagf&L`][gklg^[jm\]gadYf\j]f]\hjg\m[lkakl`]
hmj[`Yk][gkl$[gklg^j]faf_$af[dm\af_l`]YhhjghjaYl]hjghgjlagfg^JA;,&
IFRIC 4.6
IFRIC 4.17
?jgmhYkYd]kk]]
>afYf[]d]Yk]k$o`a[`ljYfk^]jlgl`]?jgmhkmZklYflaYddqYddl`]jakckYf\Z]f]lkaf[a\]flYdlggof]jk`ahg^
l`]d]Yk]\al]e$Yj][YhalYdak]\Yll`][gee]f[]e]flg^l`]d]Yk]Yll`]^YajnYdm]g^l`]d]Yk]\hjgh]jlq
gj$a^dgo]j$Yll`]hj]k]flnYdm]g^l`]eafaemed]Yk]hYqe]flk&D]Yk]hYqe]flkYj]Yhhgjlagf]\Z]lo]]ffYf[][`Yj_]kYf\j]\m[lagfg^l`]d]Yk]daYZadalqkgYklgY[`a]n]Y[gfklYfljYl]g^afl]j]klgfl`]
j]eYafaf_ZYdYf[]g^l`]daYZadalq&>afYf[][`Yj_]kYj]j][g_fak]\afl`]af[ge]klYl]e]fl&
D]Yk]\Ykk]lkYj]\]hj][aYl]\gn]jl`]mk]^mdda^]g^l`]Ykk]l&@go]n]j$a^l`]j]akfgj]YkgfYZd][]jlYaflq
l`Yll`]?jgmhoaddgZlYafgof]jk`ahZql`]]f\g^l`]d]Yk]l]je$l`]Ykk]lak\]hj][aYl]\gn]jl`]k`gjl]jg^
l`]]klaeYl]\mk]^mdda^]g^l`]Ykk]lYf\l`]d]Yk]l]je&
Gh]jYlaf_d]Yk]hYqe]flkYj]j][g_fak]\YkYf]ph]fk]afl`]af[ge]klYl]e]flgfYkljYa_`ldaf]ZYkakgn]j
t s t
IS 17.8
IS 17.20
IS 17.25
IS 17.27
IS 17.33
?jgmhYkYd]kkgj
D]Yk]ko`]j]l`]?jgmh\g]kfglljYfk^]jkmZklYflaYddqYddl`]jakckYf\Z]f]lkg^gof]jk`ahg^l`]Ykk]lYj]
[dYkka]\Ykgh]jYlaf_d]Yk]k&AfalaYd\aj][l[gklkaf[mjj]\aff]_glaYlaf_Yfgh]jYlaf_d]Yk]Yj]Y\\]\lgl`]
[Yjjqaf_Yegmflg^l`]d]Yk]\Ykk]lYf\j][g_fak]\gn]jl`]d]Yk]l]jegfl`]kYe]ZYk]kYkj]flYdaf[ge]&;gflaf_]flj]flkYj]j][g_fak]\Ykj]n]fm]afl`]h]jag\afo`a[`l`]qYj]]Yjf]\&
IS 17.8
IS 17.52
=eZ]\\]\d]Yk]k
9ddlYc]gjhYq[gfljY[lkYj]j]na]o]\^gjaf\a[Ylgjkg^Yd]Yk]gfaf[]hlagf& IFRIC 4.6
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
35/92
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
36/92
34 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
*&+KmeeYjqg ka_fa[YflY[[gmflaf_hgda[a]k[gflafm]\
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
37/92
35 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
*&+KmeeYjqg^ka_fa[YflY[[gmflaf_hgda[a]k[gflafm]\
Hjg\m[lagf%k`Yjaf_YjjYf_]e]flk
9[[gj\af_lgl`]hjg\m[lagf%k`Yjaf_Y_j]]e]fl$l`]k`Yj]g^l`]hjglgadlgo`a[`l`]_gn]jfe]flak]flald]\afYfq[Yd]f\Yjq]YjafY[[gj\Yf[]oal`l`]hjg\m[lagfk`Yjaf_[gfljY[lak\]]e]\lgaf[dm\]Yhgjlagf
j]hj]k]flaf_l`][gjhgjYl]af[ge]lYpaehgk]\mhgfYf\\m]Zq?gg\H]ljgd]me$o`a[`oaddZ]hYa\\aj][ldq
Zql`]_gn]jfe]flgfZ]`Yd^g^?gg\H]ljgd]melgl`]YhhjghjaYl]lYpYml`gjala]k&L`akhgjlagfg^af[ge]lYp
Yf\j]n]fm]Yj]hj]k]fl]\f]lafl`]af[ge]klYl]e]fl&
Rvu rct
J]n]fm]^jgekYd]g^gadYf\h]ljgd]mehjg\m[lkakj][g_fak]\o`]fl`]ka_fa[YfljakckYf\j]oYj\kg^
gof]jk`ah`Yn]Z]]fljYfk^]jj]\$o`a[`ako`]flald]hYkk]klgl`][mklge]j&L`ak_]f]jYddqg[[mjko`]f
hjg\m[lakh`qka[YddqljYfk^]jj]\aflgYn]kk]d$hah]gjgl`]j\]dan]jqe][`Yfake&J]n]fm]kYkkg[aYl]\oal`
l`]kYd]g^h]ljgd]mehjg\m[lkYj]j][g_far]\o`]fl`]lald]hYkk]klgl`][mklge]j&
J]n]fm]^jgel`]hjg\m[lagfg^gadafo`a[`l`]?jgmh`YkYfafl]j]kloal`gl`]jhjg\m[]jkakj][g_fak]\
ZYk]\gfl`]?jgmhkogjcaf_afl]j]klYf\l`]l]jekg^l`]j]d]nYflhjg\m[lagfk`Yjaf_[gfljY[lk&gjYddfYf[aYdafkljme]flke]Ykmj]\YlYegjlak]\[gklYf\afl]j]klZ]Yjaf_fYf[aYdYkk]lk[dYkka]\Yk
YnYadYZd]%^gj%kYd]$afl]j]klaf[ge]gj]ph]fk]akj][gj\]\mkaf_l`]]^^][lan]afl]j]kljYl]=AJ!$o`a[`akl`]
jYl]l`Yl]pY[ldq\ak[gmflkl`]]klaeYl]\^mlmj][Yk`hYqe]flkgjj][]ahlkl`jgm_`l`]]ph][l]\da^]g^l`]
fYf[aYdafkljme]flgjYk`gjl]jh]jag\$o`]j]YhhjghjaYl]$lgl`]f]l[Yjjqaf_Yegmflg^l`]fYf[aYdYkk]l
gjdaYZadalq&Afl]j]klaf[ge]akaf[dm\]\affYf[]af[ge]afl`]af[ge]klYl]e]fl&
IS 18.30()
Ctry
L`]gadYf\_Ykaf\mkljqakkmZb][llgfme]jgmkk[Ydj]_ae]kl`jgm_`gmll`]ogjd\&L`]k]k[Ydj]_ae]k_gZqYfmeZ]j
g^fYe]kaf[dm\af_jgqYdla]k$hjg\m[lagflYp]k$]p[ak]lYp]k$h]ljgd]melYp]k$j]n]fm]lYp]k]l[&Gf]akkm]aka\]fla^qaf_
o`a[`g^l`]k]k[Ydj]_ae]kj]hj]k]flaf[ge]lYp]kYf\Yj]l`]j]^gj]kmZb][llgl`]Y[[gmflaf_j]imaj]\afA9K)*Yf\
o`a[`Yj]fglaf[ge]lYp]kYf\l`]j]^gj]^Yddgmlka\]l`]k[gh]g^A9K)*&
EYfqHjg\m[lagfK`Yjaf_9_j]]e]flkHK9k!hjgna\]l`Yll`]af[ge]lYplgo`a[`l`][gfljY[lgjakkmZb][lak\]]e]\lg`Yn]Z]]fhYa\lgl`]_gn]jfe]flYkhYjlg^l`]hYqe]flg^hjglgad&Km[`fglagfYdaf[ge]lYp[gmd\Z]hj]k]fl]\
]al`]jf]lgj_jgkk&L`]\akY\nYflY_]g^hj]k]flaf__jgkkakl`Yll`][geZaf]\hjg\m[lagfYlljaZml]\lgl`]]flalqYf\
l`YlYlljaZmlYZd]lgl`]_gn]jfe]fl]p[]]\kl`]lglYdimYflalqg^gadl`YlakY[lmYddqhjg\m[]\&Gfl`]gl`]j`Yf\$a^)!
l`]`gkl[gmfljq`YkYo]dd]klYZdak`]\af[ge]lYpj]_ae]l`Yl^Yddkmf\]jl`]Yml`gjalqg^l`]Eafakljqg^>afYf[]$Yf\
*!l`]hjg\m[lagfk`Yjaf_[gfljY[lj]imaj]kYfaf[ge]lYpj]lmjflgZ]d]\$l`]fl`]]flalqogmd\`Yn]Yd]_YddaYZadalq
lghYql`]lYpmfladl`]\Yl]gfo`a[`l`]EafakljqhYqkl`]lYpgfalkZ]`Yd^&Afkm[`[Yk]k$aleYqZ]YhhjghjaYl]lg
hj]k]flj]n]fm]Yf\af[ge]lYpgfY_jgkkZYkak&
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
38/92
36 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
*&+KmeeYjqg ka_fa[YflY[[gmflaf_hgda[a]k[gflafm]\
gjjgoaf_[gklk
:gjjgoaf_[gklk\aj][ldqj]dYlaf_lgl`]Y[imakalagf$[gfkljm[lagfgjhjg\m[lagfg^YimYda^qaf_[YhalYdhjgb][l
mf\]j[gfkljm[lagfYj][YhalYdak]\Yf\Y\\]\lgl`]hjgb][l[gkl\mjaf_[gfkljm[lagfmfladkm[`lae]l`]
Ykk]lkYj]kmZklYflaYddqj]Y\q^gjl`]ajafl]f\]\mk]$a&]&$o`]fl`]qYj][YhYZd]g^[gee]j[aYdhjg\m[lagf&O`]j]^mf\kYj]Zgjjgo]\kh][a[YddqlgfYf[]Yhjgb][l$l`]Yegmfl[YhalYdak]\j]hj]k]flkl`]Y[lmYd
Zgjjgoaf_[gklkaf[mjj]\&O`]j]kmjhdmk^mf\kYj]YnYadYZd]^gjYk`gjl%l]jegmlg^egf]qZgjjgo]\
kh][a[YddqlgfYf[]Yhjgb][l$l`]af[ge]_]f]jYl]\^jgekm[`k`gjll]jeafn]kle]flkakYdkg[YhalYdak]\
Yf\j]\m[]\^jgel`]lglYd[YhalYdak]\Zgjjgoaf_[gkl&O`]j]l`]^mf\kmk]\lgfYf[]Yhjgb][l^gjehYjl
g^_]f]jYdZgjjgoaf_k$l`]Yegmfl[YhalYdak]\ak[Yd[mdYl]\mkaf_Yo]a_`l]\Yn]jY_]g^jYl]kYhhda[YZd]lg
j]d]nYfl_]f]jYdZgjjgoaf_kg^l`]?jgmh\mjaf_l`]h]jag\&9ddgl`]jZgjjgoaf_[gklkYj]j][g_fak]\afl`]
af[ge]klYl]e]flafl`]h]jag\afo`a[`l`]qYj]af[mjj]\&
IS 23.8
IS 23.12
IS 23.14
IS 23.17
H]fkagfZ]f]lgZda_Ylagf
L`]?jgmhgh]jYl]kY\]f]\Z]f]lh]fkagfhdYf$o`a[`j]imaj]k[gfljaZmlagfklgZ]eY\]lgYk]hYjYl]dq
Y\eafakl]j]\^mf\&L`][gklg^hjgna\af_Z]f]lkmf\]jl`]\]f]\Z]f]lhdYfak\]l]jeaf]\k]hYjYl]dq
mkaf_l`]hjgb][l]\mfal[j]\alnYdmYlagfe]l`g\&9[lmYjaYd_YafkYf\dgkk]kYj]j][g_fak]\Ykaf[ge]gj
]ph]fk]o`]fl`]f]l[memdYlan]mfj][g_fak]\Y[lmYjaYd_YafkYf\dgkk]kYll`]]f\g^l`]hj]nagmkj]hgjlaf_
q]Yj]p[]]\)(g^l`]`a_`]jg^l`]\]f]\Z]f]lgZda_YlagfYf\l`]^YajnYdm]g^hdYfYkk]lkYll`]\Yl]&
L`]k]_YafkYf\dgkk]kYj]j][g_fak]\gn]jl`]]ph][l]\Yn]jY_]j]eYafaf_ogjcaf_dan]kg^l`]]ehdgq]]k
hYjla[ahYlaf_afl`]hdYf&
IS 19.64
IS 19.92
IS 19.93
Ctry
L`]gn]jda^lYf\mf\]jda^l
L`]loge]l`g\kg^Y[[gmflaf_^gjmf\]jda^lkYf\gn]jda^lkl`YlYj][geegfdqmk]\afl`]gadYf\_Ykaf\mkljqYj]Y!l`]
kYd]ke]l`g\Yf\Z!l`]]flald]e]flke]l`g\&
Y!KYd]ke]l`g\
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ljYfk^]jj]\lgalk\gofklj]YeY[lanalq&9\jYoZY[cg^l`]kYd]ke]l`g\akl`Ylo`]fYfaeZYdYf[]g[[mjkal_an]kjak]lgY
eakeYl[`Z]lo]]f]ph]fk]kYf\j]n]fm]&L`akeakeYl[`Yjak]kZ][Ymk]l`]hYjla[ahYflkk`Yj]g^]ph]fk]k^gjl`]h]jag\
akg^l]f]imYdlgalkgof]jk`ahh]j[]flY_]$o`ad]alkj]n]fm]kYj]ZYk]\gfY[lmYdkYd]k&L`]j]Yj]logYhhjgY[`]klg
\]Ydaf_oal`l`]]^^][lkg^km[`eakeYl[`]k2
9[[jm]gj\]^]j]ph]fk]kYfgn]jda^lhYjla[ahYflk`gmd\Y[[jm]^gj^mlmj]]ph]fk]kl`YlYj]fgleYl[`]\Zq
[gjj]khgf\af_^mlmj]j]n]fm]k&;gfn]jk]dq$Yfmf\]jda^lhYjla[ahYflk`gmd\\]^]j]ph]fk]kYf\eYl[`l`]eY_Yafkl^mlmj][Yl[`%mhhjg\m[lagf&
FgY\bmkle]flfglY[[gmflaf_^gjl`]]^^][lkg^aeZYdYf[]k`YkZ]]fbmkla]\gfl`]_jgmf\kl`Yl)!l`]Yegmflk
afngdn]\Yj]aeeYl]jaYd$gj*!gh]jYlaf_[gklk^gjl`]h]jag\k`gmd\Z]]ph]fk]\Ykaf[mjj]\Z][Ymk]l`]qj]dYl]lg
l`]h]jag\khjg\m[lagfY[lanalqYf\fgllgl`]j]n]fm]kj][g_fak]\&
Mf\]jl`]kYd]ke]l`g\YdaYZadalqakj][g_fak]\gfdqo`]fl`]hYjla[ahYflafYfgn]jda^lhgkalagfakmfYZd]lgeYc]mhl`]
aeZYdYf[]^jgej]eYafaf_j]k]jn]k&
Z!=flald]e]flke]l`g\
Mf\]jl`]]flald]e]flke]l`g\$j]n]fm]j]][lkl`]hYjla[ahYflkk`Yj]g^hjg\m[lagfj]_Yj\d]kkg^o`a[`hYjla[ahYfl
`YkY[lmYddqeY\]l`]kYd]Yf\afnga[]\l`]hjg\m[lagf&L`akakY[`a]n]\ZqYhhdqaf_gf]g^l`]^gddgoaf_YhhjgY[`]kaf
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8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
39/92
37 Ptru (Itrt Lt
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IS 19.54
IS 19.7
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IS 8.28
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8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
40/92
38 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
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IS 8.30
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8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
41/92
3 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
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8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
42/92
40 Ptru (Itrt Lt
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8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
43/92
41 Ptru (Itrt Lt
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8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
44/92
42 Ptru (Itrt Lt
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GadYf\_Ykhjgh]jla]k **1 *(.
Gl`]jhjgh]jlq$hdYflYf\]imahe]fl *
*/0 *.+
Currt ssts9[[gmflkj][]anYZd] )1 *(
Ivts
>afYf[aYdYkk]lk ), *)
+, ,)
L`]Y__j]_Yl]g^l`]?jgmhk[geeale]flkl`jgm_`bgafldq[gfljgdd]\gh]jYlagfkak2
IS 31.55
2 *1
US$ US$
;YhalYd *( +(
=phdgjYlagfYf\gl`]j[geeale]flk ,0 -)
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
45/92
43 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
,&Afl]j]klkafbgafln]flmj]k[gflafm]\
Afl]j]klkafbgafldq[gfljgdd]\]flala]k
?gg\H]ljgd]me`YkY-(afl]j]klafN]kk]dDaeal]\$Ybgafldq[gfljgdd]\]flalqo`a[`akafngdn]\afl`]
ljYfkhgjlYlagfg^gadYf\h]ljgd]mehjg\m[lk&L`]afl]j]klafl`akbgafln]flmj]akY[[gmfl]\^gjmkaf_l`]
]imalqY[[gmflaf_e]l`g\&
KmeeYjak]\fYf[aYdklYl]e]flaf^gjeYlagfg^l`]]imalqY[[gmfl]\bgafln]flmj]]flalqak\ak[dgk]\Z]dgo2
2 *1
US$ US$
KYd]kYf\gl`]jgh]jYlaf_j]n]fm]k -*, )-,
>afYf[][gklkYf\gl`]jfYf[]]ph]fk]
HjglZ]^gj]lYpYlagf 3 +0
LYpYlagf ,* 3Hjgl^gjl`]q]Yj /) *-
Cut ssts ),* --
Fgf%[mjj]flYkk]lk *0, ))(
LglYdYkk]lk ,*. ).-
;mjj]fldaYZadala]k 1* 36
Fgf%[mjj]fldaYZadala]k )(0 ,*
LglYddaYZadala]k *(( /0
Ctry
AfY^Yje%afkalmYlagfl`]ljYfk^]jgjj]lYafkYhYjlg^l`]hjgh]jlqYf\[gflafm]klg^mf\alkk`Yj]g^^mlmj][gklk&
L`]j]^gj]Y^Yje%afj]hj]k]flkY\akhgkYdg^YhYjlg^l`]ljYfk^]jgjkgadYf\_Ykhjgh]jlqaf]p[`Yf_]^gjl`]^mf\af_g^
^mlmj][gklkYf\l`]^mf\af_g^^mlmj][gklkj]hj]k]flkY\]^]jj]\Y[imakalagf[gkllgl`]ljYfk^]j]]&
>Yje%afYf\^Yje%gmlY_j]]e]flk[gmd\Z]kljm[lmj]\affme]jgmkoYqk$kge]af[dm\af_Yp]\egf]lYjqYegmflo`ad]
gl`]jkeYqZ]egj]]paZd]Yf\klYl]$^gj]pYehd]$l`Yl[YhalYd]ph]f\almj]kgn]jl`]f]pln]q]YjkoaddZ]hYa\^gjZq
l`]ljYfk^]j]]j]_Yj\d]kkg^o`Yll`gk]YegmflkeYqZ]&
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
46/92
44 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
-&Gh]jYlaf_k]_e]flaf^gjeYlagf
>gjeYfY_]e]flhmjhgk]k$?gg\H]ljgd]meakgj_Yfak]\aflgZmkaf]kkmfalkZYk]\gfl`]eYaflqh]kg^
Y[lanala]kYf\`Ykl`j]]j]hgjlYZd]gh]jYlaf_k]_e]flkYk^gddgok2
Gad]phdgjYlagfYf\hjg\m[lagfk]_e]fl$af[dm\]kYddmhklj]YeZmkaf]kkY[lanala]k
J]faf_Yf\ljY\af_g^[jm\]gadYf\gadhjg\m[lk&Af[dm\]k\gofklj]YeY[lanala]kkm[`YkHgd]DmZja[Yflk
j]f]jqhdYflY[imaj]\af*((1Yf\gl`]jj]f]jqYkk]lk$eYjc]laf_Yf\ljY\af_g^gadYf\h]ljgd]me
hjg\m[lk
GadljYfkhgjlYlagfk]_e]flj]hj]k]flkgh]jYlagfg^bgafldqgof]\hah]daf]Ykk]lk$o`a[`akegkldqmk]\lg
ljYfkhgjlgofgadlgl`]f]Yj]kleYafgaddaf]
Fggh]jYlaf_k]_e]flk`Yn]Z]]fY__j]_Yl]\lg^gjel`]YZgn]j]hgjlYZd]gh]jYlaf_k]_e]flk&
EYfY_]e]flegfalgjkl`]gh]jYlaf_j]kmdlkg^alkZmkaf]kkmfalkk]hYjYl]dq^gjl`]hmjhgk]g^eYcaf_
\][akagfkYZgmlj]kgmj[]Yddg[YlagfYf\h]j^gjeYf[]Ykk]kke]fl&K]_e]flh]j^gjeYf[]ak]nYdmYl]\ZYk]\
gfgh]jYlaf_hjglgjdgkkYf\ake]Ykmj]\[gfkakl]fldqoal`gh]jYlaf_hjglgjdgkkafl`][gfkgda\Yl]\
fYf[aYdklYl]e]flk&@go]n]j$?jgmhfYf[af_af[dm\af_fYf[][gklkYf\fYf[]af[ge]!Yf\af[ge]lYp]kYj]eYfY_]\gfY_jgmhZYkakYf\Yj]fglYddg[Yl]\lggh]jYlaf_k]_e]flk&
LjYfk^]jhja[]kZ]lo]]fgh]jYlaf_k]_e]flkYj]gfYfYjekd]f_l`ZYkakafYeYff]jkaeadYjlgljYfkY[lagfk
oal`l`aj\hYjla]k&
)& Afl]j%k]_e]flj]n]fm]kYj]]daeafYl]\gf[gfkgda\Ylagf&
*& K]_e]flhjgl\g]kaf[dm\]hjgl^jgeafl]j%k]_e]flkYd]k&
+& K]_e]flYkk]lk\gfglaf[dm\]\]^]jj]\lYp$_gg\oaddYf\gl`]jfYf[aYdYkk]lkYkl ]k]Ykk]lkYj]eYfY_]\gfY_jgmhZYkak&
,& K]_e]fldaYZadala]k\gfglaf[dm\]\] ]jj]\lYp$[mjj]fllYphYqYZd]$Ykl`]k]daYZadala]kYj]eYfY_]\gfY_jgmhZYkak&
-& ;YhalYd]ph]f\almj][gfkaklkg^[YhalYdar]\]phdgjYlagf]ph]f\almj]$\]n]dghe]fl]ph]f\almj]$Y\\alagfklghjgh]jlq$hdYflYf\]imahe]flYf\lggl`]jaflYf_aZd]Ykk]lkaf[dm\af_Ykk]lk^jgel`]Y[imakalagfg^kmZka\aYja]k&
r 3 cr 2 O
xrt
ruct
J]faf_Yf\tr
cru truructs
Otrsrtt
9\bmkle]flk
ts Cst
IFRS 8.23()
IFRS 8.23(b)
Rvu
=pl]jfYd[mklge]j *$0/) 1-/ +$0*0 IFRS 8.23()
Afl]j%k]_e]fl -./ )* )), .1+!
Tt rvu +,+0 1.1 4 .1+! +)+- IFRS 8.23()
Rsuts
afYf[]af[ge] *, *, IFRS 8.23
>afYf[][gklk 1,! 1,! IFRS 8.23
K]_e]flhjgl +)1 0** /0 */.+! +)-.
Ort ssts -/* *0/ -. 3)0/! -0-0 IFRS 8.24()
Ort ts (32 )0/! (4 ,)0/ +-+!
Otr st rt IFRS 8.24(b)
Afn]kle]flafbgafln]flmj] )),
;YhalYd]ph]f\almj]- +)* )* +*, IFRS 8.28
9ddgoYf[]^gjZY\\]Zlk 3 3 6
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
47/92
45 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
-&Gh]jYlaf_k]_e]flaf^gjeYlagf[gflafm]\
)& Afl]j%k]_e]flj]n]fm]kYj]]daeafYl]\gf[gfkgda\Ylagf&
*& K]_e]flhjgl\g]kaf[dm\]hjgl jgeafl]j%k]_e]flkYd]k&
+& K]_e]flYkk]lk\gfglaf[dm\]\]^]jj]\lYp$_gg\oaddYf\gl`]jfYf[aYdYkk]lkYkl`]k]Ykk]lkYj]eYfY_]\gfY_jgmhZYkak&
,& K]_e]fldaYZadala]k\gfglaf[dm\]\]^]jj]\lYp$[mjj]fllYphYqYZd]$Ykl`]k]daYZadala]kYj]eYfY_]\gfY_jgmhZYkak&
-& ;YhalYd]ph]f\almj][gfkaklkg [YhalYdar]\]phdgjYlagf]ph]f\almj]$\]n]dghe]fl]ph]f\almj]$Y\\alagfklghjgh]jlq$hdYflYf\]imahe]flYf\lggl`]jaflYf_aZd]Ykk]lkaf[dm\af_Ykk]lk^jgel`]Y[imakalagfg^kmZka\aYja]k&
9ddj]n]fm]ak_]f]jYl]\^jgekYd]klg[mklge]jkdg[Yl]\afH]ljgdYf\&
J]n]fm]^jgen]eYbgj[mklge]jk]p[]]\)(g^?jgmh[gfkgda\Yl]\j]n]fm]Yf\Yegmfl]\lg
MK+-.eaddagf$MK+/0eaddagf$MK,)-eaddagf$MK.-)eaddagfYf\MK.((eaddagf*((12MK+-*
eaddagf$MK+0)eaddagf$MK,((eaddagf$MK-)*eaddagfYf\MK+,,eaddagfj]kh][lan]dq!$Yjakaf_^jgekYd]k
g^[jm\]gad&
9ddfgf%[mjj]flYkk]lkg^l`]?jgmhYj]dg[Yl]\afH]ljgdYf\&
IFRS 8.33()
IFRS 8.34
IFRS 8.33(b)
r
+)afYf[][gklk ,(! ,(! IFRS 8.23
K]_e]flhjgl 2433 722 0 *.0! )1//
Ort ssts -*+* 37 +. 3(7 -*10
Ort ts (23 (4 (2 ,7 (4 IFRS 8.24()
Otr st rt IFRS 8.24(b)
Afn]kle]flafbgafln]flmj] 0) 0) IFRS 8.28
;YhalYd]ph]f\almj]- *)* 6 *)0
9ddgoYf[]^gjZY\\]Zlk 3 *! -!
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
48/92
46 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
.&Gh]jYlaf_hjgl'dgkk!
Gh]jYlaf_hjglakklYl]\Y^l]j[`Yj_af_!'[j]\alaf_2
.&)&AehYaje]flg^gadYf\_Ykhjgh]jla]k
>dgg\k`Yn]\YeY_]\[]jlYafakgdYl]\hjg\m[lagf^Y[adala]kg^=Y_d]]d\&gpYf\KfYc]o`]j]
?gg\H]ljgd]meaf[mjj]\_]gdg_a[YdYf\_]gh`qka[Yd[gklkZmlo`]j]fgja_`lk`Yn]q]lZ]]f_jYfl]\Zq
H]ljgdYf\_gn]jfe]fl&
.&,&?YafgfkYd]g^]phdgjYlagfYf\]nYdmYlagfYkk]lk
L`][gehYfq]fl]j]\aflgY^Yje%gmlY_j]]e]floal`Gad[glgk`Yj][gklkYf\jakckYkkg[aYl]\oal`
]phdgjYlagfY[lanala]kgf?jarrdq]d\Yk\]k[jaZ]\afFgl],&9_Yafgf\akhgkYdg^]phdgjYlagfYkk]lkg^
MK)eaddagfoYkj][g_fak]\&
9ddhjglkYf\dgkk]kafl`][mjj]flYf\hj][]\af_q]Yjo]j]\]jan]\^jge[gflafmaf_gh]jYlagfk&
2 *1
US$ US$
=ehdgq]]Z]f]lk]ph]fk] )-0! 6 IS 1.104
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
49/92
47 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
.&Gh]jYlaf_hjgl'dgkk![gflafm]\
7 Rvu tr c
Ctry
T ispos o xportio vutio ssts ws rcois i ccorc wit t xp 6 o ED 9$a&]&$Y
^Yje%afYjjYf_]e]flak[gfka\]j]\YkY[gkl%k`Yjaf_Yf\jakc%k`Yjaf_YjjYf_]e]flo`]j]Zqgf]hYjlqk]ddkYfafl]j]klaf
]phdgjYlagfYkk]lklgYfgl`]jhYjlq&L`]k]ddaf_hYjlqogmd\j][g_fak]Y_Yafgjdgkkgf\akhgkYdg^l`]]phdgjYlagfYkk]lk$
o`ad]l`]Zmq]jogmd\j][g_fak]YbgaflYkk]l&
9[[gmflaf_hgda[a]k^gj^YjeafYjjYf_]e]flkafl`]]phdgjYlagfYf\]nYdmYlagfh`Yk]l`YlYj]ZYk]\gffYlagfYd?99Hk
oaddg^l]fj]imaj]l`Yl2
L`]^Yje]]j][g_fak]kalk]ph]f\almj]mf\]jl`]YjjYf_]e]flafj]kh][lg^alkgofafl]j]klYf\l`Ylj]lYaf]\Zql`]
^Yjegj$YkYf\o`]fl`][gklkYj]af[mjj]\&L`]^Yje]]Y[[gmflk^gjalk]ph]f\almj]kmf\]jY^YjeafYjjYf_]e]flaf
l`]kYe]oYqYk\aj][ldqaf[mjj]\]phdgjYlagfYf\]nYdmYlagf]ph]f\almj]
L`]^YjegjY[[gmflk^gjl`]^Yje%gmlYjjYf_]e]flYk^gddgok2
L`]^Yjegj\g]kfglj][gj\Yfq]ph]f\almj]eY\]Zql`]^Yje]]gfalkZ]`Yd^
L`]^Yjegj\g]kfglj][g_fak]Y_Yafgjdgkkgfl`]^YjegmlYjjYf_]e]fl$ZmljYl`]jj]\]ka_fYl]kYfq[gklk
hj]nagmkdq[YhalYdak]\afj]dYlagflgl`]o`gd]afl]j]klYkj]dYlaf_lgl`]hYjlaYdafl]j]klj]lYaf]\$Yf\
9fq[Yk`[gfka\]jYlagfj][]an]\ak[j]\al]\Y_Yafkl[gklkhj]nagmkdq[YhalYdak]\afj]dYlagflgl`]o`gd]afl]j]kl
oal`Yfq]p[]kkY[[gmfl]\^gjZql`]^YjegjYkY_Yafgf\akhgkYd&
A^Yf]flalqYhhda]kalkhj]nagmk?99HY[[gmflaf_hgda[qafj]kh][lg^^YjeafYjjYf_]e]flk$alakj]imaj]\lgYdkgeYc]l`]
^Yjeaf\ak[dgkmj]kafY[[gj\Yf[]oal`alkhj]nagmk?99H&
>gjl`]hmjhgk]kg^l`]k]addmkljYlan]fYf[aYdklYl]e]flko`]j]?gg\H]ljgd]meakl`]^Yjegj$Yfq[Yk`[gfka\]jYlagf
j][]an]\ak[j]\al]\Y_Yafkl[gklkhj]nagmkdq[YhalYdak]\afj]dYlagflgl`]o`gd]afl]j]kloal`Yfq]p[]kkY[[gmfl]\^gjZq
l`]^YjegjYkY_Yafgf\akhgkYd&
2 *1 IS 18.35(b)
US$ US$
J]n]fm]^jge[jm\]gadkYd]k +$,*/ *$.*/
J]n]fm]^jgeh]ljgd]mehjg\m[lkYd]k ,() *1(
Tt rvu +0*0 *1)/
Itrst c *, *- IFRS 7.20(b)
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
50/92
48 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
0&Af[ge]lYp
L`]eYbgj[gehgf]flkg^af[ge]lYp]ph]fk]^gjl`]q]Yjk]f\]\+)
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
51/92
4 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
0&Af[ge]lYp[gflafm]\
rr tx
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
52/92
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
53/92
51 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
xrt vut ssts
US$ IFRS 6.23
IFRS 6.25
IFRS 6.24(b)
;gklYkYl)YfmYjq*1 +.)
ts *1+
Mfkm[[]kk^md]phdgjYlagf]ph]f\almj]\]j][g_fak]\ /-!
LjYfk^]jlggadYf\_Ykhjgh]jla]k --!
;gklYkYl+)JK.f]]\klgZ]j]n]jk]\o`]fl`]
j]imaj]e]flkkh][a]\afhYjY_jYh`k)(1lg)*+g^A9K+.`Yn]Z]]fe]l&
Afkge][aj[meklYf[]ko`]fYf]flalqj][g_fak]kYfaehYaje]flg^Yf==Ykk]l$alYdkgf]]\klg\]j][g_fak]l`]Ykk]l
a^fg^mlmj]][gfgea[Z]f]lkak]ph][l]\&
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
54/92
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
55/92
53 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
3 Otr rrty t ut
Mk]^mddan]k
L`]mk]^mddan]kg^l`]Ykk]lkYj]]klaeYl]\Yk^gddgok2
:mad\af_k *(q]Yjk
HdYflYf\]imahe]fl -lg)-q]Yjk
IS 16.73(c)
Af[dm\]\afgl`]jhdYflYf\]imahe]flYl+)
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
56/92
54 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
),&Gl`]jaflYf_aZd]Ykk]lkYf\_gg\oadd
Gl`]jaflYf_aZd]Ykk]lkegkldqj]hj]k]flk[gehml]jkg^loYj]o`a[`akZ]af_Yegjlak]\gn]jl`]ajmk]^md
][gfgea[dan]kg^l`j]]q]Yjk&
IS 36.118()
)-&AehYaje]fldgkk]k
AehYaje]fll]klaf_g^_gg\oadd
?gg\oaddY[imaj]\l`jgm_`Zmkaf]kk[geZafYlagfk`YkZ]]fYddg[Yl]\lglog[Yk`%_]f]jYlaf_mfalk$o`a[`Yj]
Ydkgj]hgjlYZd]gh]jYlaf_k]_e]flkYk^gddgok2
Gad]phdgjYlagfYf\hjg\m[lagf[Yk`%_]f]jYlaf_mfal
J]f]jqhdYfl[Yk`%_]f]jYlaf_mfal
Gad]phdgjYlagfYf\hjg\m[lagf[Yk`_]f]jYlaf_mfal
L`]ZYdYf[]g^_gg\oaddj]hj]k]flkhjgnakagfYdnYdm]Y[imaj]\l`jgm_`Y[imakalagfg^
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
57/92
55 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
)-&AehYaje]fldgkk]k[gflafm]\
y ssuts us vuus ccuts
L`][Yd[mdYlagfg^nYdm]%af%mk]^gjj]f]jqhdYflakegklk]fkalan]lgl`]^gddgoaf_Ykkmehlagfk2
?jgkkeYj_af
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
58/92
56 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
)-&AehYaje]fldgkk]k[gflafm]\
8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS
59/92
57 Ptru (Itrt Lt
Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk
).&H]fkagfZ]f]lgZda_Ylagf
L`]?jgmh`YkYfYn]jY_]kYdYjq\]f]\Z]f]lh]fkagfk[`]e][gn]jaf_Yddg^alk]ehdgq]]kafH]ljgdYf\&
;gfljaZmlagfkYj]eY\]lgYk]hYjYl]dqY\eafakl]j]\^mf\&
L`]Yegmflkj][g_fak]\afgl`]jgh]jYlaf_]ph]fk]kdaf]afl`]af[ge]klYl]e]flYj]Yk^gddgok2
IS 19.120(b)
L`]Y[lmYdj]lmjfgfhdYfYkk]lkYegmfl]\lgMK)(eaddagf*((12MK-eaddagf!&
L`]Yegmflkj][g_fak]\afl`]ZYdYf[]k`]]lYll`]j]hgjlaf_\Yl]Yj]Yk^gddgok2
IS 19.120()
IS 19.120()
L`]]ph][l]\j][gn]jqgjk]lld]e]flg^l`]\]f]\Z]f]lgZda_YlagfakYk^gddgok2
"=ph][l]\j][gn]jqgjk]lld]e]floal`af)*egfl`k^jgel`]j]hgjlaf_\Yl]&
L`]egn]e]flafl`]\]f]\Z]f]lgZda_YlagfakYk^gddgok2IS 19.120(c)
L`]egn]e]flafl`]hdYfYkk]lkakYk^gddgok2 IS 19.120()
L`]?jgmh]ph][lklg[gfljaZml]MK).eaddagflgl`]\]f]\Z]f]lhdYfaf*()(%*())& IS 19.120()
2 *1
US$ US$ IS 19.120()
;mjj]flk]jna[][gkl ), ),
HYklk]jna[][gkl
Afl]j]kl[gklgfZ]f]lgZda_Ylagf 0 )(
=ph][l]\j]lmjfgfhdYfYkk]lk 1! 1!
glYdf]l\]f]\Z]f]lh]fkagfk[gklk 4 4
2 *1
US$ US$ IS 19.120()
Hj]k]flnYdm]g^l`]\]f]\Z]f]lgZda_Ylagf -( ,,
>YajnYdm]g^hdYfYkk]lk */! *+!
F]l\]f]\Z]f]lgZda_Ylagf 23 2
Mfj][g_fak]\hYklk]jna[][gkl
glYdf]l\]f]\Z]f]lgZda_Ylagf 22 2
2 *1
US$ US$ IS 19.109IS 19.110
;mjj]fl" * *Fgf%[mjj]fl *( )0
F]l\]f]\Z]f]lgZda_Ylagf 22 2
2 *1
US$ US$ IS