UMUM Financial Information | Perusahaan Gas Negara Persero Tbk PT
2. IKHTISAR
KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued b. Prinsip-prinsip Konsolidasianb. Principles of Consolidation
Mata uang fungsional entitas anak dan Regas adalah Dolar Amerika Serikat, kecuali mata uang fungsional PGASKOM, PGASSOL dan Permata yang mata uang fungsionalnya Rupiah. Efektif 1 Juni 2014, mata uang fungsional PLI menjadi Dollar Amerika Serikat. The functional currency of the subsidiaries and Regas is the US Dollar, except for PGASKOM, PGASSOL and Permata for which their ffunctional currency is the Rupiah. Effective June 1, 2014, the functional currency of PLI became US Dollar. Laporan keuangan konsolidasian meliputi akun-akun Kelompok Usaha seperti disebutkan pada Catatan 1.d secara langsung maupun tidak langsung dengan kepemilikan saham lebih dari 50. The consolidated financial statements include the accounts of the Group as described in Note 1.d, in which the Company maintains directly or indirectly equity ownership of more than 50. Laporan keuangan konsolidasian disusun dengan menggunakan kebijakan akuntansi yang sama untuk transaksi dan peristiwa lain dalam keadaan yang serupa. Jika anggota Kelompok Usaha menggunakan kebijakan akuntansi yang berbeda untuk transaksi dan peristiwa dalam keadaan yang serupa, maka penyesuaian dilakukan atas laporan keuangannya dalam penyusunan laporan keuangan konsolidasian. The consolidated financial statements have been prepared using uniform accounting policies for transactions and other events in similar circumstances. If a member of the Group uses accounting policies other than those adopted in the consolidated financial statements for transactions and events in similar circumstances, appropriate adjustments are made to its financial statements in preparing the consolidated financial statements. Seluruh saldo akun dan transaksi yang signifikan antara Perusahaan dengan Entitas Anak telah dieliminasi. All significant intercompany accounts and transactions between the Company and Subsidiaries have been eliminated. Entitas-entitas Anak dikonsolidasi secara penuh sejak tanggal akuisisi, yaitu tanggal Perusahaan memperoleh pengendalian, sampai dengan tanggal entitas induk kehilangan pengendalian. Pengendalian dianggap ada ketika Perusahaan memiliki secara langsung atau tidak langsung melalui Entitas-entitas Anak, lebih dari setengah kekuasaan suara entitas. Subsidiaries are fully consolidated from the date of acquisitions, being the date on which the Company obtained control, and continue to be consolidated until the date such control ceases. Control is presumed to exist if the Company owns, directly or indirectly through Subsidiaries, more than a half of the voting power of an entity. Pengendalian juga ada ketika entitas induk memiliki setengah atau kurang kekuasaan suara suatu entitas jika terdapat: Control also exists when the parent owns half or less of the voting power of an entity when there is: a kekuasaan yang melebihi setengah hak suara sesuai perjanjian dengan investor lain; a power over more than half of the voting rights by virtue of an agreement with other investors; b kekuasaan yang mengatur kebijakan keuangan dan operasional entitas berdasarkan anggaran dasar atau perjanjian; b power to govern the financial and operating policies of the entity under a statute or an agreement;Parts
» Financial Information | Perusahaan Gas Negara Persero Tbk PT
» gas Distribution and trading
» gas transmission Oil and gas
» KETENAGAKERJAAN ZAMKHANi Chairman of Remuneration Team
» 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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