The original supplementary information included herein are in the Indonesian language
8
PT PERUSAHAAN GAS NEGARA PERSERO TBK CATATAN ATAS LAPORAN KEUANGAN
TERSENDIRI Tanggal 31 Desember 2015 dan Tahun
Yang Berakhir Pada Tanggal Tersebut Disajikan Dalam Dolar AS,
Kecuali Dinyatakan Lain PT PERUSAHAAN GAS NEGARA PERSERO TBK
NOTES TO SEPARATE FINANCIAL STATEMENTS
As of December 31, 2015 and The Year Then Ended
Expressed in US Dollar, Unless Otherwise Stated
2. PENYERTAAN SAHAM PADA ENTITAS ANAK DAN ENTITAS ASOSIASI
2. INVESTMENTS IN SHARES OF STOCK OF
SUBSIDIARIES AND ASSOCIATES Informasi mengenai entitas asosiasi yang dimiliki
Kelompok Usaha diungkapkan dalam Catatan 1.d atas Laporan Keuangan Konsolidasian.
Information pertaining to associates owned by the Group is disclosed in Note 1.d to the Consolidated
Financial Statements. Pada tanggal 31 Desember 2015 dan 2014, Entitas
Induk memiliki penyertaan saham pada entitas anak, ventura bersama dan entitas asosiasi berikut:
As of December 31, 2015 and 2014, the Parent Entity has the following investments in shares of
stock of subsidiaries, joint ventures and associates:
2015 Persentase
Biaya perolehan Nilai Tercatat
kepemilikan 1 Jan. 2015
31 Des. 2015 Nama Entitas
Percentage of Acquisition cost
Penambahan Pengurangan
Carrying value Entity Name
ownership Jan. 1, 2015
Additions Deduction
Dec. 31, 2015 Entitas AnakSubsidiaries
PT PGN Euro Finance 2003 PGNEF 100,00
1 -
1 -
PT PGAS Telekomunikasi Nusantara PGASKOM
99,93 6.872.161
- -
6.872.161 PT PGAS Solution PGASSOL
99,91 9.028.138
- -
9.028.138 PT Saka Energi Indonesia SEI
99,00 1.062.972.507
- 1.062.972.507
PT Gagas Energi Indonesia GEI 99,00
3.790.464 -
- 3.790.464
PT PGN LNG Indonesia PLI 99,98
295.221.540 81.623.863
- 376.845.403
PT Permata Graha Nusantara PERMATA 99,95
7.631.294 -
- 7.631.294
Ventura Bersama Joint Ventures PT Transportasi Gas Indonesia
Transgasindo 59,87
81.755.336 -
- 81.755.336
PT Nusantara Regas 40,00
58.158.141 -
- 58.158.141
Entitas AsosiasiAssociates
PT Gas Energi Jambi 40,00
111.453 -
- 111.453
PT Banten Gas Sinegy 0,14
2.718 -
- 2.718
TotalTotal 1.525.543.753
81.623.863 1
1.607.167.615 2014
Persentase Biaya perolehan
Nilai Tercatat kepemilikan
1 Jan. 2014 31 Des. 2014
Nama Entitas Percentage of
Acquisition cost Penambahan
Pengurangan Carrying value
Entity Name ownership
Jan. 1, 2014 Additions
Deduction Dec. 31, 2014
Entitas AnakSubsidiaries PT PGN Euro Finance 2003 PGNEF
100,00 1
- -
1 PT Transportasi Gas Indonesia
Transgasindo 59,87
81.755.336 -
- 81.755.336
PT PGAS Telekomunikasi Nusantara PGASKOM
99,93 6.872.161
- -
6.872.161 PT PGAS Solution PGASSOL
99,91 9.028.138
- -
9.028.138 PT Saka Energi Indonesia SEI
99,00 533.430.154
529.542.353 -
1.062.972.507 PT Gagas Energi Indonesia GEI
99,00 3.790.464
- -
3.790.464 PT PGN LNG Indonesia PLI
99,98 39.249.450
255.972.090 -
295.221.540 PT Permata Graha Nusantara PERMATA
99,95 -
7.631.294 -
7.631.294
Ventura Bersama Joint Ventures PT Nusantara Regas
40,00 58.158.141
- -
58.158.141
Entitas AsosiasiAssociates
PT Gas Energi Jambi 40,00
111.453 -
- 111.453
PT Banten Gas Sinegy 0,14
2.718 -
- 2.718
TotalTotal 732.398.016
793.145.737 -
1.525.543.753
The original supplementary information included herein are in the Indonesian language
9
PT PERUSAHAAN GAS NEGARA PERSERO TBK CATATAN ATAS LAPORAN KEUANGAN
TERSENDIRI Tanggal 31 Desember 2015 dan Tahun
Yang Berakhir Pada Tanggal Tersebut Disajikan Dalam Dolar AS,
Kecuali Dinyatakan Lain PT PERUSAHAAN GAS NEGARA PERSERO TBK
NOTES TO SEPARATE FINANCIAL STATEMENTS
As of December 31, 2015 and The Year Then Ended
Expressed in US Dollar, Unless Otherwise Stated
3. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN
ENTITAS ANAK DAN ENTITAS ASOSIASI 3.
SIGNIFICANT BALANCES
AND TRANSACTIONS
WITH SUBSIDIARIES
AND ASSOCIATES
Perusahaan mempunyai transaksi dan saldo yang signifikan dengan pihak entitas anak dan entitas
asosiasi berikut: The
Company has
the following
significant transactions and balances with its subsidiaries and
associates:
Pihak Berelasi Related Parties
TahunYear Piutang
Receivables Piutang Promissory
Notes Promissory Notes Receivable
Piutang Shareholder Loan Shareholderloan Receivable
Utang Payables
PT PGAS Telekomunikasi Nusantara Entitas Anak
Subsidiary 2015
857.980 -
10.283.990 3.319.210
2014 846.535
- 11.414.791
204.384 PT PGAS Solution
Entitas Anak Subsidiary 2015
40.173 -
- 32.543.521
2014 10.469
- -
12.131.958 PT Gagas Energi Indonesia
Entitas Anak Subsidiary 2015
12.329.512 -
20.000.000 1.027.383
2014 8.461.431
- 20.000.000
3.894.474 PT Saka Energi Indonesia Entitas
Anak Subsidiary 2015
1.947.967 -
838.350.000 95.000
2014 4.462.193
- 448.350.000
8.371 PT Permata Graha Nusantara
Entitas Anak Subsidiary
2015 -
- -
- 2014
- -
- -
PT PGN LNG Entitas Anak Subsidiary
2015 3.384.835
- 99.317.252
2014 3.422.152
- -
20.430.029 PT Kalimantan Jawa Gas Entitas
Anak tidak langsung Indirect Subsidiary
2015 -
- 250.000.000
- 2014
- -
65.000.000 -
PT Tranportasi Gas Indonesia Ventura Bersama Joint
Venture 2015
3.774.553 -
- 1.680.997
2014 3.943.467
13.714.627 -
4.387.312 PT Nusantara Regas
Ventura Bersama Joint Venture
2015 306.723
- -
- 2014
214.166 -
- -
The original supplementary information included herein are in the Indonesian language
10
PT PERUSAHAAN GAS NEGARA PERSERO TBK CATATAN ATAS LAPORAN KEUANGAN
TERSENDIRI Tanggal 31 Desember 2015 dan Tahun
Yang Berakhir Pada Tanggal Tersebut Disajikan Dalam Dolar AS,
Kecuali Dinyatakan Lain PT PERUSAHAAN GAS NEGARA PERSERO TBK
NOTES TO SEPARATE FINANCIAL STATEMENTS
As of December 31, 2015 and The Year Then Ended
Expressed in US Dollar, Unless Otherwise Stated
Transaksi non kas terdiri dari: Non-cash transactions consists of:
31 Desember December 31, 2014
Disajikan Kembali Catatan 4
2015 As Restated Note 4
Penambahan penyertaan saham Addition in investment in shares
melalui konversi pinjaman of stock through the conversion
kepada entitas anak 11.450.147
- of shareholder loan to subsidiaries
4. AKTIVITAS NON KAS
4. NON-CASH TRANSACTIONS
08
REFERENCE
Pursuant to the Attachment to Bapepam-LK Regulation No. Kep-431BL2012 dated 1 August 2012
Bapepam-LK ReGULaTION NO. X.K.6 CROSS ReFeReNCe
Criteria Description
Hal Page
I. General 1. Written in good and correct Indonesian, it is
recommended to present the report as well as in English
2. The annual report shall be made in such a way that is easy to read.
3. The Annual Report is posted in the Company’s website 4. The annual report is printed with good quality,
A4, bound, and it is possible to be reproduced by photocopy.
In that case also made other than in Indonesian, then it must contain the same information. In case of divergence, the
reference should be the annual report in Indonesian. Pictures, graphs, tables and charts by mentioning
the title and or description clearly Company’s website must be accessible at all times.
√
II. Financial Highlights
1. Financial information in comparative form over a period of 3 three inancial years or since the
commencement of business if the company has been running its business activities for less than 3 three
years. The information includes:
1. Revenues 2. Gross Proit
3. Income Loss 4. Total income loss attributable to owners of the parent
entity and non controlling interest 5. Total comprehensive income loss
6. Total comprehensive income loss attributable to owners of the parent entity and non controlling interest
7. Income loss per share 8. Total assets
9. Total liability 10. Total equity
11. Income loss ratio to the total asset 12. Income loss ratio to the equity
13. Income loss ratio to the revenues 14. Current ratio
15. Liability ratio to the equity 16. Liability ratio to the total asset
17. Other information and inancial ratios relevant to the
company and its industry 12-13
2. The annual report must include information regarding the shares issued for each quarter in the period of 2
two inancial years if any Information includes:
1. Number of outstanding share 2. Market Capitalization
3. Highest, lowest, and closing share price 4. Trading volume
14
3. In case of corporate actions such as stock split reverse stock, stock dividend, bonus shares and par value
reduction, the stock pricing information referred to in point 2, shall be added
Information includes: 1. Implementation date of corporate action
2. Stock split, reverse stock, share dividend, bonus share ratio, and decline in share value
3. Number of outstanding share before and after corporate action
4. Share price before and after corporate action 72
4. In terms of stock trading suspension during the year, the annual report must include an explanation of the
reason for the suspension NA
5. In terms of suspension as referred in item 4 still being imposed until the date of annual report
issuance, the Issuer or Public Company must also explain the actions of the company to resolve the issue
NA
III. Report To The Shareholders
1. Board of Commissioners’ Report includes the following items:
1. Assessment on the performance of the Board of Directors in managing the company
2. View on the prospects of the company’s business as established by the Board of Directors
3. Change in the composition of members of the Board of Commissioner and the reason of its change if any
4. Committees under the supervisions of the Board of Commissioners
19-22
2. Board of Directors’ Report includes the following items:
1. The company’s performance, encompassing among others strategic policies, comparison between achievement of
results and targets and challenges faced by the company 2. Business prospects
3. Implementation of Good Corporate Governance by the company
4. Changes in the composition of the Board of Directors if any 23-30
IV. Company proile
1. Company Proile Information includes the following items: Name, address,
telephone, facsimile, email and website andor branch ofice or representative ofice, where the public can obtain
information about the company 33
2. Brief history of the company includes among others: date year of establishment, name and
change in the company name, if any 36-37
3. Line of Business. Description includes: 1. The line of business as stated in the last Articles of
Association 2. Type of products andor services produced
38-39 4. Organization Structure
In the form of a chart, at least until one level below the Board of
Directors, along with names and titles 44-45
5. Vision and Mission. Description includes: 1. Company’s vision and mission
2. Statement that vision and mission has been approved by the Board of Directors Board of Commissioners
46 6. Proile of the Board of Commissioners. Description
includes: 1. Name
2 Position history, work experience, and legal basis for the irst appointment in publicly listed companies, as set out in the
minutes of GMS decisions 3. Education history
4. A brief description of the type of trainings attended in order to improve the competency of the Board of Commissioners
who during the year if any 5. Disclosure of afiliated relations with other members of the
Board of Director and Board of Commissioners, as well as shareholder if any
50-51
7. Proile of the Board of Directors. Description includes: 1. Name and brief description regarding the duty and function
performed 2. Position history, work experience, and legal basis for the irst
appointment in publicly listed companies, as set out in the minutes of GMS decisions
3. Education history 4. A brief description of the type of training in order to improve
the competence of the Board of Commissioners who have followed in the inancial year if any
5. Disclosure of afiliated relations with other members of the Board of Director and shareholder if any
52-53
8. Change in the composition of the Board of Commissioners andor Board of Directors after the end
of inancial year until the time limit of submission of annual report as referred in item number 1 letter
a, the composition has set in annual report is the composition of the last and before of the Board of
Commissioners andor Board of Director NA
9. Number of employee and description of competency development for the year including implementation of
employee education and training programs Information includes:
1. Number of employee for each organization level 2. Number of employee for each education level
3. Competency development that has been done by relecting the equality of opportunity to all employees
4. Incurred fund 54-60
10.Description of the name of shareholder and the percentage of its ownership at the end of inancial
year. Description includes the following items:
1. Shareholder who own 5 ive or more of issuer shares or Public Company
2. Commissioner and Director who own issuer shares or Public Company
3. The category of public shareholders who each own less than 5 of the shares and percentage of their ownership
61-62
11. Information regarding major shareholder and issuer or public company, both directly or indirectly, which
presented in form of scheme or chart 61
12. Subsidiaries, associated company, joint venture information includes:
1. Name of the Subsidiariesassociations 2. Percentage of share ownership
3. Information of the line of business of subsidiaries or associations
4. Information of Subsidiaries and associations operational status has operated or has not operated yet
5. Information regarding the address of Subsidiaries 63-64
83 13. Share listing chronology and change in the number of
shares from initial listing to the end of inancial year and name of exchanges where the shares are listed
if any Includes the following items:
1. Share listing chronology 2. Corporate actions affecting total number of shares
3. Change in the total number of shares from initial listing to the end of the inancial year
4. Name of exchanges where the shares are listed 73
14. Listing chronology of the other securities and securities rating if any.
Includes the following items: 1. Listing chronology of other securities
2. Corporate actions affecting total number of other securities 3. Changes in the total number of other securities from initial
listing to the end of the iscal year 4. Name of exchanges where the other securities are listed
5. Securities rating 74-75
15. Name and address of the Rating Agency if any 76
16. Names and addresses of capital market agencies and professionals.
To the capital market supporting entities that gives service regularly to the Issuers or Public Company, must be disclosed
information regarding the service, fee, and period of duty 76-77
17. Awards andor certiication received by the company at both national and international levels during the
year if any Information includes the following items:
1. Names of awards andor certiicates 2. Year awarded
3. Awarding or certifying authority or institution 4. Validity for certiicates
78-81
V. management’s Discussion and analysis
1. Review of operations per business segments in accordance with the type of industry or Public
Company, includes:
1. Production, including process, capacity, and its development 2. Revenue
3. Proitability 93-106
2. Comprehensive analysis of inancial performance includes a comparison of the inancial performance in
the last 2 two years, explanation regarding the changes and impact of its changes,
covering at least: 1. Current asset, non current asset, and total asset
2. Short term liabilities, long term liabilities, and total liabilities 3. Equity
4. Revenues, expense, income loss, other comprehensive
revenues, and total comprehensive income loss 5. Cash low
106-122
3. Ability to pay debts by presenting relevant calculation ratio.
Explanation of: Ability to pay debts, both short- term and long- term
123 4. Receivables collectability level by presenting the
relevant calculation ratio 123
5. Discussion of capital structure and capital structure policy.
Explanation of: 1. Capital structure
2. Capital structure policy 123-124
6. Discussion of material commitments for capital expenditure with explanation of the purpose of its
commitment, source fund expected to meet the commitment, denominated currency, and planned
actions to hedge against foreign currency risks: 1. The purpose of the commitments
2. Expected sources of funds to honor the commitment 3. Currency
4. Planned actions to hedge against foreign currency risks
Note: if the company has no commitments for capital expenditure, this should be stated
124
7. Material information and facts subsequent to the date of the accountant’s report.
Description of signiicant events after the date of the accountant’s report, including the effects on the company’s
future performance and business risk Note: if there were no signiicant events subsequent to the date
of the accountant’s report, this should be stated 128
8. Business prospect. Description of the company’s prospects in relation to the industry and the economy
in general, with supporting quantitative data from reliable sources
128-129
9. Comparison between targetsprojections at the initial of inancial year with the realization, regarding
the revenues, proit, capital structure, or others are considered important for the company
124
10. Targetsprojections set by the Company at least for the next one year, in terms of revenues, income
loss, capital structure, dividend policy, or others are considered important for the company
126
11. Marketing aspects of company’s products and services, includes: 1. Marketing strategy
2. Market share 130-132
12. Dividend policy and the dates and total dividend per share cash andor non cash and total dividend per
year declared and paid for the last 2 two years. Includes the description of:
1. Total dividend 2. Total dividend per share
3. Payout ratio for each year
Note: if no dividend was paid, state the reason 133
13. Use of the proceeds from the public offer. Information includes:
1. In case for inancial year, Issuers has an obligation to report the realization of the use of funds, it must be disclosed
realization of the use of funds and proceeds from cumulative public offering until the end of inancial year
2. In the event of changes in the use of funds as stipulated in Regulation Number X.K.4, then the Issuer must state the
changes 134