PMO Wilayah 3 EVENTS AFTER THE REPORTING PERIOD continued
1. IKHTISAR KEBIJAKAN
AKUNTANSI YANG PENTING 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Dasar Penyusunan Laporan Keuangan Tersendiri Entitas Induk Basis of Preparation of the Separate Financial Statements of the Parent Entity Laporan keuangan tersendiri Entitas Induk disusun sesuai dengan Pernyataan Standar Akuntansi Keuangan “PSAK” No. 4 Revisi 2009, “Laporan Keuangan Konsolidasian dan Laporan Keuangan Tersendiri”. The separate financial statements of the Parent Entity are prepared in accordance with the Statement of Financial Accounting Standards “PSAK” No. 4 Revised 2009, “Consolidated and Separate Financial Statements”. PSAK No. 4 Revisi 2009 mengatur dalam hal entitas memilih untuk menyajikan laporan keuangan tersendiri maka laporan tersebut hanya dapat disajikan sebagai informasi tambahan dalam laporan keuangan konsolidasian. Laporan keuangan tersendiri adalah laporan keuangan yang disajikan oleh Entitas Induk yang mencatat investasi pada entitas anak, entitas asosiasi, dan pengendalian bersama entitas berdasarkan kepemilikan ekuitas langsung bukan berdasarkan pelaporan hasil dan aset neto investee. PSAK No. 4 Revised 2009 regulates that when an entity elected to present the separate financial statements, such financial statements should be presented as supplementary information to the consolidated financial statements. Separate financial statements are those presented by a Parent Entity, in which the investments are accounted for on the basis of the direct equity interest rather than on the basis of the reported results and net assets of the investees. Kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan tersendiri entitas induk adalah sama dengan kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian sebagaimana diungkapkan dalam Catatan 2 atas laporan keuangan konsolidasian, kecuali untuk penyertaan pada entitas anak dan entitas asosiasi. Accounting policies adopted in the preparation of the parent entity separate financial statements are the same as the accounting policies adopted in the preparation of the consolidated financial statements as disclosed in Note 2 to the consolidated financial statements, except for investments in subsidiaries and associates. Sesuai dengan PSAK No. 4 Revisi 2009, Entitas Induk mencatat penyertaan pada entitas anak dan entitas asosiasi dengan menggunakan metode biaya. Entitas Induk juga mengakui dividen dari entitas anak dan entitas asosiasi pada laporan laba rugi dalam laporan keuangan tersendiri ketika hak menerima dividen ditetapkan. In accordance with PSAK No. 4 Revised 2009, the Parent Entity recorded the investments in subsidiaries and associates using cost method. The Parent Entity also recognizes dividends from subsidiaries and associate in profit or loss in its separate financial statements when its right to receive the dividends is established. 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 Stated2. 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 - 1.525.543.753Parts
» 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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