Principles of Consolidation continued
2. IKHTISAR
KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued f. Aset dan Liabilitas Keuangan lanjutan f. Financial Assets and Liabilities continued ii Penurunan Nilai dari Aset Keuangan ii Impairment of Financial Assets Kelompok Usaha melakukan penilaian pada setiap tanggal laporan posisi keuangan apakah terdapat bukti obyektif bahwa aset keuangan mengalami penurunan nilai. Aset keuangan atau kelompok aset keuangan diturunkan nilainya dan kerugian penurunan nilai terjadi, hanya jika terdapat bukti objektif mengenai penurunan nilai tersebut adalah sebagai akibat dari satu peristiwa atau lebih yang terjadi setelah pengakuan awal aset tersebut “peristiwa kerugian” dan peristiwa kerugian tersebut berdampak pada estimasi arus kas masa depan atas aset keuangan atau kelompok aset keuangan yang dapat diestimasi secara andal. The Group assesses at each statement of financial position date whether there is any objective evidence that a financial asset is impaired. A financial asset or a group of financial assets is impaired and impairment losses are incurred only if there is objective evidence of impairment as result of one or more events that occurred after the initial recognition of the asset “a loss event” and that loss event or events has an impact on the estimated future cash flows of the financial asset or a group of financial assets that can be reliably estimated. • Aset keuangan dicatat pada biaya perolehan diamortisasi • Financial assets carried at amortized cost Jika Kelompok Usaha menentukan tidak terdapat bukti obyektif mengenai penurunan nilai atas aset keuangan yang dinilai secara individual, terlepas aset keuangan tersebut signifikan atau tidak, maka Kelompok Usaha memasukkan aset tersebut ke dalam kelompok aset keuangan yang memiliki karakteristik risiko kredit yang serupa dan menilai penurunan nilai kelompok tersebut secara kolektif. Aset yang penurunan nilainya dinilai secara individual dan untuk itu kerugian penurunan nilai diakui atau terus diakui, tidak termasuk dalam penilaian penurunan nilai secara kolektif. If the Group determines that no objective evidence of impairment exists for an individually assessed financial assets, whether significant or not, it includes the asset in a group of financial assets with similar credit risk characteristics and collectively assesses them for impairment. Assets that are individually assessed for impairment and for which an impairment loss is or continues to be recognized are not included in a collective assessment of impairment. Jumlah kerugian penurunan nilai diukur berdasarkan selisih antara nilai tercatat aset keuangan dengan nilai kini dari estimasi arus kas masa datang tidak termasuk kerugian kredit di masa depan yang belum terjadi yang didiskontokan menggunakan tingkat suku bunga efektif awal dari aset keuangan tersebut. The amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows excluding future credit losses that have not been incurred discounted at the financial asset’s original effective interest rate. The original consolidated financial statements included herein are in the Indonesian language. PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2015 dan Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Dolar AS, Kecuali Dinyatakan Lain PT PERUSAHAAN GAS NEGARA PERSERO TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2015 and The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated 322. IKHTISAR
Parts
» Financial Information | Perusahaan Gas Negara Persero Tbk PT
» COMPANY PROFILE 33 MANAGEMENT ANALYSIS AND DISCUSSION 91
» PERFORMANCE OVERVIEW 12 REPORT TO THE SHAREHOLDERS 19 GOOD CORPORATE GOVERNANCE 140
» Pendirian Perusahaan lanjutan GENERAL continued
» The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan
» The Company’s Public Offering
» Penawaran The GENERAL continued
» Entitas Anak, Pengaturan Bersama, dan
» UMUM lanjutan Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Dewan Komisaris, Direksi dan Karyawan
» Boards of Commissioners, Directors and
» IKHTISAR Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Principles of Consolidation IKHTISAR
» Principles of Consolidation continued
» Kombinasi Bisnis dan Goodwill
» Business Combinations and Goodwill
» Penentuan Nilai Wajar IKHTISAR
» Cash Equivalents and Restricted Cash
» Transaksi Dengan Pihak Berelasi
» Transactions with Related Parties
» Investasi pada entitas asosiasi dan Ventura
» Investments in associates and joint venture
» Investasi pada entitas asosiasi Ventura
» Aset Tetap lanjutan IKHTISAR
» Fixed Assets continued IKHTISAR
» Aset Eksplorasi dan Evaluasi
» Exploration and Evaluation Assets
» Properti Minyak dan Gas Bumi Oil and Gas Properties
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Pinjaman yang Diperoleh Pemerintah dari
» Loans Obtained by the Government from
» Biaya Penerbitan Emisi Efek Ekuitas
» Stock Issuance Costs IKHTISAR
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Kepentingan dalam Pengaturan Bersama
» Interest in Joint Arrangement
» Interest in Joint Arrangement continued
» PERTIMBANGAN, SIGNIFICANT Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PERTIMBANGAN, Financial Information | Perusahaan Gas Negara Persero Tbk PT
» SIGNIFICANT Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PENYAJIAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK Financial Information | Perusahaan Gas Negara Persero Tbk PT
» SHORT-TERM INVESTMENTS Financial Information | Perusahaan Gas Negara Persero Tbk PT
» INVESTASI JANGKA PENDEK lanjutan
» SHORT-TERM INVESTMENTS continued Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PIUTANG USAHA Financial Information | Perusahaan Gas Negara Persero Tbk PT
» TRADE RECEIVABLES Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PIUTANG USAHA lanjutan Financial Information | Perusahaan Gas Negara Persero Tbk PT
» TRADE RECEIVABLES continued Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PIUTANG LAIN-LAIN lanjutan Financial Information | Perusahaan Gas Negara Persero Tbk PT
» OTHER RECEIVABLES continued Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PERSEDIAAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» INVENTORIES Financial Information | Perusahaan Gas Negara Persero Tbk PT
» UANG MUKA ADVANCES Financial Information | Perusahaan Gas Negara Persero Tbk PT
» UANG MUKA lanjutan ADVANCES continued
» BEBAN DIBAYAR DI MUKA PREPAID EXPENSES
» PIUTANG LAIN-LAIN JANGKA PANJANG OTHER LONG-TERM RECEIVABLES
» PIUTANG LAIN-LAIN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCKS
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET EKSPLORASI DAN EVALUASI DAN PROPERTI MINYAK DAN GAS
» ASET EKSPLORASI DAN EVALUASI DAN PROPERTI MINYAK DAN GAS lanjutan
» EXPLORATION AND Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Properti Minyak dan Gas lanjutan
» Oil and Gas Properties continued Uji penurunan nilai atas properti minyak
» ASET EKSPLORASI Financial Information | Perusahaan Gas Negara Persero Tbk PT
» GOODWILL DAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» GOODWILL AND OTHER INTANGIBLE ASSETS
» Akuisisi SIPBV dahulu KUFPEC Indonesia
» GOODWILL AND OTHER INTANGIBLE ASSETS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES continued
» LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» LIABILITAS YANG MASIH HARUS DIBAYAR lanjutan
» Liabilitas kepada kontraktor dan pemasok
» Liabilities to contractors and suppliers
» Bunga ACCRUED LIABILITIES continued a.
» Interests ACCRUED LIABILITIES continued a.
» Iuran ke BPH Migas BPH Migas levy
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» UTANG OBLIGASI BONDS PAYABLE
» PERPAJAKAN TAXATION Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PERPAJAKAN lanjutan TAXATION continued
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» PENCADANGAN SALDO Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN DISTRIBUSI DAN TRANSMISI DISTRIBUTION
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN KEUANGAN FINANCE COSTS
» PENDAPATAN KEUANGAN FINANCE INCOME
» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENT
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» LABA RUGI KURS - NETO GAIN LOSS ON FOREIGN EXCHANGE - NET
» Liabilitas imbalan kerja jangka pendek Short-term employees’ benefits liabilities
» Program asuransi kesejahteraan hari tua
» Old welfare program age insurance plan
» Tunjangan kesehatan hari tua
» Post-retirement health care benefits
» Defined Contribution Pension Plan
» Imbalan Kerja Jangka Panjang
» Long-term Employees’ Benefits IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» IMBALAN KERJA lanjutan Financial Information | Perusahaan Gas Negara Persero Tbk PT
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» SALDO DAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» LIABILITAS PEMBONGKARAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PROGRAM KEMITRAAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS
» Perjanjian Jual Beli Gas PJBG
» Gas Sale and Purchase Agreements GSPA
» PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Perjanjian Jual Beli Gas PJBG lanjutan
» Gas Sale and Purchase Agreements GSPA continued
» Perjanjian Penyaluran Gas melalui East
» PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued Perjanjian
» Pertagas West Java Gas Transportation Pipeline Agreement
» Perjanjian Pengangkutan Gas Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Perjanjian Pengangkutan Gas Melalui Sistem Jaringan Pipa Transmisi Gas
» Transportation Transportation Gas Agreement a. Perjanjian Pengangkutan Gas melalui
» Perjanjian Swap Gas Premier Oil Premier Oil Swap Gas Agreement
» Perjanjian Proyek Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Project Agreements Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Perjanjian Kerja Sama Operasi
» Joint Operation Agreements Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Perjanjian Kerja Sama Operasi lanjutan
» Joint Operation Agreements continued
» Perjanjian Transportasi Gas Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Gas Transportation Agreements Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Perjanjian yang Berkaitan dengan Jaringan
» Agreements Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Perjanjian yang Berkaitan dengan Jaringan Pipa Grissik - Singapura - Transgasindo
» Agreements Related to Grissik - Singapore Pipeline - Transgasindo
» Agreements Related to Grissik - Singapore Pipeline - Transgasindo continued
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» IKATAN DAN KONTINJENSI lanjutan COMMITMENTS
» IKATAN DAN KONTINJENSI lanjutan COMMITMENTS AND CONTINGENCIES continued
» LABA PER SAHAM EARNINGS PER SHARE
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Risiko Kredit FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Risiko Kredit lanjutan Credit Risk continued
» Risiko Kredit lanjutan FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Credit Risk continued FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko Pasar lanjutan Market Risk continued
» Risiko Pasar lanjutan FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Market Risk continued FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Risiko Likuiditas Liquidity Risk
» Risiko Likuiditas lanjutan FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Liquidity Risk continued FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» PMO Wilayah 1 PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PMO Area 1 PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PMO Wilayah 2 PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PMO Area 2 PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PERISTIWA SETELAH PERIODE PELAPORAN lanjutan
» PMO Wilayah 2 lanjutan EVENTS AFTER THE REPORTING PERIOD continued
» PMO Wilayah 3 EVENTS AFTER THE REPORTING PERIOD continued
» AKTIVITAS NON KAS NON-CASH TRANSACTIONS
» IKHTISAR KEBIJAKAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PENYERTAAN SAHAM PADA ENTITAS ANAK DAN ENTITAS ASOSIASI
» INVESTMENTS IN SHARES OF STOCK OF
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN
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