CASH AND CASH EQUIVALENTS

PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 581 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 14. ASET TETAP 14. FIXED ASSETS Jumlah tersebut merupakan saldo buku aset tetap dengan rincian sebagai berikut : This amount represents fixed assets with the detail as follow: 31 DesemberDecember 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Transfer Ending balance Additions Disposals Transfers balance Nilai tercatat Carrying value Tanah 63,291,584 40,186 78 2,586,810 65,918,502 Land Bangunan dan Building and prasarana 145,131,201 3,704,404 22,313 2,387,295 151,200,587 improvements Machineries and Mesin dan peralatan 2,319,814,897 10,413,266 9,406,796 75,928,876 2,396,750,243 equipment Kendaraan bermotor 3,660,691 1,655,082 374,462 - 4,941,311 Vehicles Peralatan kantor 12,896,083 3,010,737 159,299 135,691 15,883,212 Office equipment Peralatan dan perabot 11,419,066 149,524 389,801 - 11,178,789 Furnitures and fixtures Aset belum terpasang 11,789,284 322,361 1,869,810 - 10,241,835 Uninstalled assets Construction in Aset dalam pelaksanaan 505,108,402 92,830,877 - 81,038,672 516,900,607 progress Aset kerjasama operasi - - - - Joint venture assets - Tanah 2,120,223 - - - 2,120,223 Land - Total nilai tercatat 3,075,231,431 112,126,437 12,222,559 - 3,175,135,309 Total carrying value Accumulated Akumulasi penyusutan depreciation Bangunan dan Building and prasarana 50,282,669 7,200,906 22,313 - 57,461,262 improvements Machineries and Mesin dan peralatan 1,128,749,112 130,982,983 58,228 - 1,259,673,867 equipment Kendaraan bermotor 1,757,148 1,791,663 313,352 - 3,235,459 Vehicles Peralatan kantor 10,020,927 2,010,431 155,111 - 11,876,247 Office equipment Peralatan dan perabot 9,504,586 856,881 249,419 - 10,112,048 Furnitures and fixtures Aset belum terpasang 3,621,632 1,013,978 490,178 - 4,145,432 Uninstalled assets Total akumulasi Total accumulated penyusutan 1,203,936,074 143,856,842 1,288,601 - 1,346,504,315 depreciation Nilai buku 1,871,295,357 1,828,630,994 Book value 31 DesemberDecember 2015 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Transfer Ending balance Additions Disposals Transfers balance Nilai tercatat Carrying value Tanah 57,565,646 427,200 56,040 5,354,778 63,291,584 Land Bangunan dan Building and prasarana 125,950,086 478,184 1,938,294 20,641,225 145,131,201 improvements Machineries and Mesin dan peralatan 2,172,588,555 34,411,002 58,941 112,874,281 2,319,814,897 equipment Kendaraan bermotor 1,369,582 2,307,846 2,572 14,165 3,660,691 Vehicles Peralatan kantor 12,691,552 1,910,313 1,614,117 91,665 12,896,083 Office equipment Peralatan dan perabot 10,988,298 587,515 - 156,747 11,419,066 Furnitures and fixtures Aset belum terpasang 29,493,215 3,532,428 21,236,359 - 11,789,284 Uninstalled assets Construction in Aset dalam pelaksanaan 422,295,780 490,596,054 2,180,060 405,603,372 505,108,402 progress Aset kerjasama operasi Joint venture assets - Tanah 1,745,636 374,587 - - 2,120,223 Land - Total nilai tercatat 2,834,688,350 534,625,129 27,086,383 266,995,665 3,075,231,431 Total carrying value Accumulated Akumulasi Penyusutan depreciation Bangunan dan Building and prasarana 43,490,167 6,792,502 - - 50,282,669 improvements Machineries and Mesin dan peralatan 998,666,115 130,785,404 702,407 - 1,128,749,112 equipment Kendaraan bermotor 920,566 2,290,477 1,453,895 - 1,757,148 Vehicles Peralatan kantor 8,507,893 1,514,124 1,090 - 10,020,927 Office equipment Peralatan dan perabot 7,903,876 1,607,030 6,320 - 9,504,586 Furnitures and fixtures Aset belum terpasang 4,436,572 1,580,401 2,395,341 - 3,621,632 Uninstalled assets Total akumulasi Total accumulated penyusutan 1,063,925,189 144,569,938 4,559,053 - 1,203,936,074 depreciation Nilai buku 1,770,763,161 1,871,295,357 Book value Direklasifikasi, lihat Catatan 45 As reclassified, refer to Note 45 PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 582 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 14. ASET TETAP lanjutan 14. FIXED ASSETS continued Penyusutan dibebankan ke: Depreciation was charged to: 31 Desember 31 Desember December December 2016 2015 Beban pokok pendapatan 17,166,802 16,863,772 Cost of revenue Beban distribusi dan transmisi 115,556,910 114,416,632 Distribution and transmission expenses Beban umum dan administrasi 11,133,130 13,289,534 General and administrative expenses 143,856,842 144,569,938 Direklasifikasi, lihat Catatan 45 As reclassified, refer to Note 45 Penambahan aset tetap sebesar USD246.291.615 dan transfer aset tetap sebesar USD266.995.665 merupakan penambahan dan transfer yang terjadi atas aset pipa transmisi Kepodang – Tambak Lorok yang dioperasikan oleh KJG, entitas anak tidak langsung. Pada tahun 2015, aset pipa ini direklasifikasi atau ditransfer ke Piutang Usaha Sewa Pembiayaan sebagai akibat dari mulai efektifnya Perjanjian Pengangkutan Gas Kepodang – Tambak Lorok yang dinilai oleh manajemen sebagai perjanjian yang mengandung sewa. Addition of fixed assets amounted to USD246,291,615 and transfer of fixed assets amounted to USD266,995,665 represents addition and transfer incurred to transmission pipeline Kepodang – Tambak Lorok that is operated by KJG, a indirect subsidiary. In 2015, those pipeline assets were reclassified or transferred to Finance Lease Receivables as result of Gas Transportation Agreement Kepodang – Tambak Lorok, that based on management assessment is assumed as agreement contained lease, became effective. Pengurangan aset tetap senilai USD8.554.152 2015: USD nihil merupakan dampak perubahan estimasi arus kas pada provisi biaya pembongkaran aset tetap. Disposal of fixed assets with the amount of USD8,554,152 2015: USD nil is the impact of changes in cash flow estimation on dismantling cost provision for fixed assets. Aset kerjasama operasi merupakan tanah milik Perusahaan di Surabaya yang digunakan oleh PT Citraagung Tirta Jatim untuk pembangunan pusat perbelanjaan dan tanah di Kantor Pusat Jakarta yang akan digunakan oleh PT Winatek Sinergi Mitra Bersama untuk pembangunan pusat perbelanjaan, fasilitas perparkiran dan fasilitas pendukung lainnya. Joint operation represent the Company’s land in Surabaya which is used by PT Citraagung Tirta Jatim for shopping center development and Head Office’s land in Jakarta which is used by PT Winatek Sinergi Mitra Bersama for development of shopping center, parking facility and other supporting facilities. Jangka waktu hak atas tanah Hak Guna Bangunan yang dimiliki oleh Grup akan berakhir pada berbagai tanggal mulai dari Mei 2022 sampai Maret 2044 dan dapat diperpanjang. The terms of the landrights “Hak Guna Bangunan” owned by the Group will be expired in various dates from May 2022 to March 2044 and can be extended. Pada tanggal 31 Desember 2016, aset tetap Perusahaan diasuransikan terhadap kerugian akibat kebakaran dan risiko lain berdasarkan suatu paket polis tertentu dengan total nilai pertanggungan untuk pipa onshore sebesar USD50.000.000 untuk setiap kejadian kerugian atas nilai pertanggungan sebesar USD901.898.994 dan pipa offshore sebesar USD386.926.673 untuk setiap kejadian kerugian dan USD38.657.253 dan Rp7.258.452.968.236 untuk aset lainnya. Aset tetap entitas anak diasuransikan terhadap kerugian akibat kebakaran dan risiko lain berdasarkan suatu paket polis tertentu dengan total nilai pertanggungan untuk fasilitas pendukung FSRU Lampung sebesar USD262.242.923 untuk setiap kejadian kerugian, aset SPBG Pondok Ungu, Ngagel Surabaya, Kantor Pusat Jakarta dan Bogor sebesar Rp71.870.162.631 dan aset KJG sebesar USD 267.570.793 As of December 31, 2016, fixed assets of the Company are covered by insurance against losses from fire and other risks under certain blanket policies for with sum insured for onshore pipeline of USD50,000,000 for any one accident or occurrence of sum insured totaling USD901,898,994 and offshore pipeline of USD386,926,673 for anyone accident or occurrence and USD38,657,253 and Rp7,258,452,968,236 for other assets. The subsidiaries’ fixed assets are covered by insurance against losses from fire and other risks under certain blanket policies for with sum insured for support facilities Lampung FSRU for each occurrence of losses of USD262,242,923, asset SPBG Pondok Ungu, Ngagel Surabaya, Kantor Pusat Jakarta and Bogor for Rp71,870,162,631 and KJG Asset for USD267,570,793