Impairment of Non-financial Assets
2. IKHTISAR
KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued v. Pajak Penghasilan lanjutan v. Income Tax continued Pajak tangguhan lanjutan Deferred tax continued Aset pajak tangguhan diakui untuk seluruh perbedaan temporer yang boleh dikurangkan dan akumulasi rugi pajak yang belum dikompensasikan, bila kemungkinan besar laba kena pajak akan tersedia sehingga perbedaan temporer dapat dikurangkan tersebut dan rugi pajak belum dikompensasikan tersebut dapat dimanfaatkan. Deferred tax assets are recognized for all deductible temporary differences and carry forward of unused tax losses to the extent that it is probable that taxable profits will be available against which the deductible temporary differences and carry forward of unused tax losses can be utilized. Liabilitas pajak tangguhan dan aset pajak tangguhan jika memenuhi kriteria diakui atas perbedaan temporer kena pajak terkait dengan investasi pada entitas anak dan asosiasi, kecuali yang waktu pembalikannya dapat dikendalikan dan kemungkinan besar perbedaan temporer tersebut tidak akan dibalik di masa depan yang dapat diperkirakan. Deferred tax liabilities and assets provided fulfilling recognition criteria are recognized in respect of taxable temporary differences associated with investments in subsidiaries and associates, except where the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Jumlah tercatat aset pajak tangguhan ditelaah pada setiap tanggal pelaporan dan nilai tercatat aset pajak tangguhan tersebut diturunkan apabila laba kena pajak mungkin tidak memadai untuk mengkompensasi sebagian atau semua manfaat aset pajak tangguhan. Aset pajak tangguhan yang belum diakui sebelumnya ditelaah pada setiap tanggal pelaporan dan diakui sepanjang laba kena pajak yang akan datang kemungkinan besar akan tersedia untuk dipulihkan. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable income will be available to allow all or part of the benefit of the deferred tax assets to be utilized. Unrecognized deferred tax assets are reassessed at each reporting date and are recognized to the extent that it has become probable that future taxable income will allow the deferred tax assets to be recovered. Aset dan liabilitas pajak tangguhan diukur berdasarkan tarif pajak yang diharapkan akan dipakai pada tahun saat aset direalisasikan atau liabilitas diselesaikan berdasarkan tarif pajak dan peraturan perpajakan yang berlaku atau yang telah secara substantif berlaku pada tanggal pelaporan. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized or the liability is settled based on the tax rates and tax laws that have been enacted or substantively enacted as at the reporting date. Perubahan nilai tercatat aset dan liabilitas pajak tangguhan yang disebabkan perubahan tarif pajak dibebankan pada tahun berjalan, kecuali untuk transaksi-transaksi yang sebelumnya telah langsung dibebankan atau dikreditkan ke ekuitas. Changes in the carrying amount of deferred tax assets and liabilities due to a change in tax rates are charged to current year operations, except to the extent that they relate to items previously charged or credited to equity. Pajak tangguhan sehubungan dengan bagian yang diakui di luar laba atau rugi diakui di luar laba atau rugi. Pajak tangguhan tersebut diakui berkaitan dengan transaksi baik yang ada di pendapatan komprehensif lainnya atau langsung dibebankan ke ekuitas. Deferred tax relating to items recognized outside of profit or loss is recognized outside profit or loss. Deferred tax items are recognized in correlation to the underlying transaction either in other comprehensive income or directly in equity. 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 2014 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, 2014 and The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated 522. IKHTISAR
Parts
» Financial Information | Perusahaan Gas Negara Persero Tbk PT
» ZamKhani Referensi Peraturan BAPEPAM
» edY heRmanToRo Referensi Peraturan BAPEPAM
» transmisi Gas Perencanaan, pembangunan dan
» minyak dan Gas PT Saka Energi Indonesia SEI didirikan pada
» KETENAgAKERJAAN segmen Usaha lainnya Selain kegiatan usaha utama, Perusahaan dapat
» UMUM Financial Information | Perusahaan Gas Negara Persero Tbk PT
» UMUM lanjutan Financial Information | Perusahaan Gas Negara Persero Tbk PT
» 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 dan Entitas Asosiasi
» Subsidiaries and Associated Entities
» 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
» Cash Equivalents and Restricted Cash
» Transaksi Dengan Pihak Berelasi
» Transactions with Related Parties
» Investment in Shares of Stock
» Penyertaan Saham lanjutan IKHTISAR
» Investment in Shares of Stock continued
» Aset Tetap lanjutan IKHTISAR
» Fixed Assets continued IKHTISAR
» Aset Eksplorasi dan Evaluasi
» Exploration and Evaluation Assets
» Properti Minyak dan Gas Bumi
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Pinjaman yang Diperoleh Pemerintah dari
» Kapitalisasi Biaya Pinjaman IKHTISAR
» Capitalization of Borrowing Costs
» Biaya Penerbitan Emisi Efek Ekuitas
» Stock Issuance Costs IKHTISAR
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Joint Venture continued IKHTISAR
» Instrumen Keuangan Derivatif IKHTISAR
» Derivative Financial Instruments IKHTISAR
» Instrumen Keuangan Derivatif lanjutan
» Derivative Financial Instruments continued
» PERTIMBANGAN, Financial Information | Perusahaan Gas Negara Persero Tbk PT
» SIGNIFICANT Financial Information | Perusahaan Gas Negara Persero Tbk PT
» SIGNIFICANT ACCOUNTING Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PENYAJIAN KEMBALI LAPORAN KEUANGAN
» RESTATEMENT OF Financial Information | Perusahaan Gas Negara Persero Tbk PT
» CASH AND CASH EQUIVALENTS continued
» KAS YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH Financial Information | Perusahaan Gas Negara Persero Tbk PT
» KAS Financial Information | Perusahaan Gas Negara Persero Tbk PT
» RESTRICTED CASH continued Financial Information | Perusahaan Gas Negara Persero Tbk PT
» 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 Financial Information | Perusahaan Gas Negara Persero Tbk PT
» OTHER RECEIVABLES 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 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
» PENYERTAAN SAHAM INVESTMENT IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENT
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET EKSPLORASI DAN EVALUASI DAN PROPERTI MINYAK DAN GAS
» Properti Minyak dan Gas – Neto
» ASET EKSPLORASI DAN EVALUASI DAN PROPERTI MINYAK DAN GAS lanjutan
» EXPLORATION AND Financial Information | Perusahaan Gas Negara Persero Tbk PT
» GOODWILL DAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» GOODWILL AND OTHER INTANGIBLE ASSETS
» Akuisisi SIP dahulu Kufpec Indonesia
» Acquisition of SIP formerly Kufpec Indonesia
» GOODWILL AND OTHER INTANGIBLE ASSETS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES continued
» Liabilitas atas aktivitas minyak dan gas
» Liabilities for oil and gas activities
» Bunga LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» Interests LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» Beban pemeliharaan LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» Maintenance expense LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» LIABILITAS YANG MASIH HARUS DIBAYAR lanjutan
» BPH Migas levy ACCRUED LIABILITIES continued d. Iuran ke BPH Migas
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION 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
» BEBAN DISTRIBUSI DAN TRANSMISI
» 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 KURS - NETO GAIN 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 Pensiun Iuran Pasti lanjutan
» Defined Contribution IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» 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
» ASSET ABANDONMENT Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PROGRAM KEMITRAAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PROGRAM KEMITRAAN PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS
» Perjanjian Jual Beli Gas PJBG
» Gas Sale and Purchase Agreements GSPA
» Gas Sale and Purchase Agreements GSPA continued
» PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Perjanjian Jual Beli Gas PJBG lanjutan
» Perjanjian Penyaluran Gas melalui East
» Perjanjian Penyaluran Gas melalui East 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 Gas Agreement through
» 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 Proyek lanjutan Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Project Agreements continued 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 Gas Transportation Agreements
» Perjanjian Transportasi Gas lanjutan Gas
» Perjanjian yang Berkaitan dengan Jaringan Pipa Grissik - Duri - Transgasindo
» Agreements Related Financial Information | Perusahaan Gas Negara Persero Tbk PT
» Perjanjian yang Berkaitan dengan Jaringan Pipa Grissik - Duri - Transgasindo lanjutan
» 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
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Risiko Kredit FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN
» 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
» 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 Liquidity Risk continued
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued Hirarki Nilai Wajar lanjutan
» 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
» Wilayah 1 Area 1 EVENTS AFTER
» PERISTIWA SETELAH TAHUN PELAPORAN lanjutan PERISTIWA SETELAH TAHUN PELAPORAN lanjutan
» PERISTIWA SETELAH TAHUN PELAPORAN lanjutan
» Wilayah 3 lanjutan EVENTS AFTER
» IKHTISAR KEBIJAKAN Financial Information | Perusahaan Gas Negara Persero Tbk PT
» PENYERTAAN SAHAM PADA ENTITAS ANAK DAN ENTITAS ASOSIASI
» INVESTMENTS IN SHARES OF STOCK OF
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