IKHTISAR KEBIJAKAN Financial Information | Perusahaan Gas Negara Persero Tbk PT

C riteria Explanation Page 12. Corporate Accountant Information includes: 1. Number of periods for which the accountant has audited the Company’s inancial statements 2. Number of periods for which the Public Accountantcy irm has audited the Company’s inancial statements 3. Amount of fee for the audit and other services if the accountant renders other attestation services togehter with the audit 4. Services rendered by the accountanct other than inancial auditing services 183 13. Explanation of the company’s risk management Information includes: 1. Explanation of the risk management system 2. Explanation of the evaluation of the effectiveness of the risk management system 3. Exlpanation of the risks faced by the company 4. Efforts to manage such risks 183-186 14. Explanation of the internal control system Information includes: 1. Brief explanation of the internal control system,including inancial and operational controls 2. Explanation of the internal control system’s alignment with internationally recognized frameworksCOSO control environment, risk assessment, control activities, information and communication, and monitoring activities 3. Explanation of the evaluation of the effectiveness of the internal control system 183 15. Major litigation involving the company, its subsidiaries, members of its Board of Directors andor Board of Commissioners who were serving in their positions during the annual report period Explanation includes: 1. Resume of the caseclaim; 2. Status of the caseclaim; and 3. Impact on the condition of the company. 200-203 16. Access to corporate information and data Explanation of the availability of and access to corporate information and data by the public, such as via a website, mass media, mailing list, bulletins, analysts’ meetings, and so on 203 17. Information regarding Corporate’s Code of Conduct and Culture if any Description includes: 1. Code of conduct; 2. Main point of the Code of Conduct; 3. Content of the Code of conduct 4. Code of Conduct Applies to All Level of the Organization 5. Dissemination of the code of conduct and efforts to enforce the code; 6. Disclosure that the code of conduct is applicable to the Board of Commissioners, Board of Directors and corporate’s employee; 187-192 18. Description regarding share ownership program by employee andor management implemented by Issuer or Public Companies, such as total, period, requirements of eligible employeesmanagement, exercise price as well if any 130-131 19. Description regarding Whistleblowing System implemented in the Company to handle reports of misconduct or violation that could harm the Company or stakeholders if any Description includes: 1. Method of reporting; 2. Protection of the whistleblower; 3. Handling of reports; 4. Party that handles the reports; 5. Outcome of the reports 196-199 C riteria Explanation Page

VII. Corporate Social Responsibility

1. Explanation of corporate social responsibility related to the environment Information includes: 1. Policy, 2. Activities, and 3. Financial impact of activities related to the environment program, such as the use of environment-friendly and recyclable materials and energy, the company’s waste management system, and so on 4. Certiicates held in relation to environmental management 210-215 2. Explanation of corporate social responsibility related to human resources and occupational health safety Information includes: 1. Policy, 2. Activities; and 3. Financial impact of activities related to HR and OHS practices, such as gender equality and equal work opportunities, occupational safety facilities, employee turnover rate, work accident rate, training, and so on 216-231 3. Explanation of corporate social responsibility related to social and community development Information includes: 1. Policy, 2. Activities; and 3. Financial impact of activities related to social and community development, such as the use of local workforce, empowerment of communities in the vicinity of the company, improvement of social facilities and infrastructure, other donations, and so on 232-237 4. Explanation of corporate social responsibility related to consumer responsibility Information includes: 1. Policy, 2. Activities; and 3. Financial impact of activities related to product responibility, such as consumer health and safety, product information, facilities, number and handling of consumer complaints, and so on 238-244

VIII. audited Financial Report

1. Annual Financial statements included in the Annual Report must be prepared in accordance with the accounting standards in Indonesia that have been audited by an Accountant. Financial statements must include a statement regarding the responsibility for the Financial Statements as stipulated in the Regulation No. VIII.G.11 or Regulation No. X.E.1. 245 2. Statement Letter from the Board of Directors regarding the Board of Directors’ responsibility to the Financial Statements Compliance with Bapepam regulation-LK No.VIII.G.11 regarding the Board of Director’s Responsibility of the Financial Statements. 247 3. Opinion of Independent Auditor of Financial Statements 249-251 4. Description of Independent Auditor’s opinion Description includes: 1. Name signature 2. Audit report date 3. License number of the Public Accountant Firm and license number of the Public Accountant 251