INVENTORIES Financial Information | Perusahaan Gas Negara Persero Tbk PT

PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 589 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 15. ASET MINYAK DAN GAS lanjutan 15. OIL AND GAS ASSETS continued

c. Uji penurunan nilai atas properti minyak dan

gas lanjutan c. Impairment test on oil and gas properties continued Sensitivitas nilai terpulihkan terhadap perubahan asumsi utama adalah sebagai berikut: Sensitivity of the recoverable amount to changes in the key assumptions is as follows: Dampak terhadap nilai terpulihkan Perubahan asumsi Impact on recoverable Change in assumptions amount 31 Desember 2016 December 31, 2016 Tingkat diskonto kenaikanincrease by 1 turundecrease by USD41 jutamillion Discount rate Harga minyak penurunandecrease by 10 turundecrease by USD47 jutamillion Oil prices 31 Desember 2015 December 31, 2015 Tingkat diskonto kenaikanincrease by 1 turundecrease by USD50 jutamillion Discount rate Harga minyak kenaikanincrease by 10 naikincrease by USD46 jutamillion Oil prices

16. GOODWILL DAN

ASET TAK BERWUJUD LAINNYA

16. GOODWILL AND OTHER INTANGIBLE ASSETS

Perubahan dalam akun goodwill dan aset tak berwujud lainnya untuk tahun yang berakhir pada tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: The changes in the goodwill and other intangible assets account for the years ended December 31, 2016 and 2015 are as follows: 31 DesemberDecember 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Addition Deduction balance Harga perolehan Cost Goodwill 88,058,404 - - 88,058,404 Goodwill Piranti lunak 3,472,455 830,685 - 4,303,140 Software Hak atas tanah 1,863,328 58,720 - 1,922,048 Land rights 93,394,187 889,405 94,283,592 Akumulasi Accumulated amortisasi amortisation Piranti lunak 1,121,545 43,351 1,164,896 Software Hak atas tanah 418,567 69,941 488,508 Land rights 1,540,112 113,292 1,653,404 Akumulasi penurunan Accumulated nilai impairment Goodwill 88,003,028 - - 88,003,028 Goodwill Nilai buku bersih 3,851,047 4,627,160 Net book value PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 590 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated

16. GOODWILL DAN

ASET TAK BERWUJUD LAINNYA lanjutan

16. GOODWILL AND OTHER INTANGIBLE ASSETS

continued 31 DesemberDecember 2015 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Addition Deduction balance Harga perolehan Cost Goodwill 88,058,404 - - 88,058,404 Goodwill Piranti lunak 2,895,296 577,159 - 3,472,455 Software Hak atas tanah 1,566,096 297,232 - 1,863,328 Land rights 92,519,796 874,391 - 93,394,187 Akumulasi Accumulated amortisasi amortisation Piranti lunak 704,187 417,358 - 1,121,545 Software Hak atas tanah 371,443 47,124 - 418,567 Land rights 1,075,630 464,482 - 1,540,112 Akumulasi penurunan Accumulated nilai impairment Goodwill 40,767,200 47,235,828 - 88,003,028 Goodwill Nilai buku bersih 50,676,966 3,851,047 Net book value Goodwill merupakan saldo yang timbul karena akuisisi kepemilikan atas SIPBV, SIPL, dan SPLLC sebagai akibat dari pengukuran nilai wajar aset dan liabilitas milik SIPBV, SIPL, dan SPLLC pada tanggal akuisisi Lihat Catatan 4. Goodwill represents balance arising from acquisition of ownership in SIPBV, SIPL and SPLLC, as result of fair value measurement to assets and liabilities owned by SIPBV, SIPL and SPLLC at acquisition date See Note 4. Pengujian penurunan nilai goodwill dilakukan bersama dengan pengujian penurunan nilai properti minyak dan gas karena berasal dari UPK yang sama, yaitu Blok Pangkah. Lihat Catatan 15c untuk metode dan asumsi yang digunakan dalam pengujian penurunan nilai. Impairment test on goodwill were performed together with impairment test on oil and gas properties, since they come from the same CGU, Pangkah Block. See Note 15c for method and assumptions used in the impairment test. 17. UTANG USAHA 17. TRADE PAYABLES 31 Desember 31 Desember December December 2016 2015 Pihak berelasi Related parties PT Pertamina EP 17,178,883 24,249,386 PT Pertamina EP PT Pertamina Hulu Energi 6,326,177 3,775,166 PT Pertamina Hulu Energi PT Pertamina Gas 2,100,382 2,044,937 PT Pertamina Gas 25,605,442 30,069,489 Pihak ketiga Third parties ConocoPhilips Grissik Ltd. 67,444,293 72,715,103 ConocoPhilips Grissik Ltd. PT Indogas Dwi Kriyaguna 4,891,270 868,531 PT Indogas Dwi Kriyaguna PT Taruko Energy 2,523,231 1,823,930 PT Taruko Energy Santos Madura Offshore 2,467,209 4,922,832 Santos Madura Offshore PT Bayu Buana Gemilang 1,545,025 113,481 PT Bayu Buana Gemilang Sembcorp Gas Pte. Ltd 1,324,598 673,014 Sembcorp Gas Pte. Ltd PT Inti Daya Latu Prima 1,211,328 1,168,147 PT Inti Daya Latu Prima Kangean Energy Indonesia Ltd. - 1,760,695 Kangean Energy Indonesia Ltd. Lain-lain masing-masing dibawah USD1.000.000 4,747,351 2,881,390 Others each below USD1,000,000 86,154,305 86,927,123 Jumlah utang usaha 111,759,747 116,996,612 Total trade payables