EXPLORATION AND Financial Information | Perusahaan Gas Negara Persero Tbk PT

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 2015 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, 2015 and The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated 116

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ASET TAK BERWUJUD LAINNYA lanjutan

16. GOODWILL AND OTHER INTANGIBLE ASSETS continued

i. Akuisisi SIPBV dahulu Kufpec Indonesia

Pangkah Pangkah B.V lanjutan i. Acquisition of SIPBV formerly Kufpec Indonesia Pangkah Pangkah B.V continued Imbalan pembelian SIPBV senilai US259.851.818 terdiri dari akuisisi saham sebesar US74.276.826 dan pengalihan piutang sebesar US185.574.992. The purchase consideration transferred of SIPBV amounted to US259,851,818 consist of acquisition on share in equity amounted to US74,276,826 and transfer of receivables amounted to US185,574,992. ii. Akuisisi SIPL dahulu Hess Indonesia Pangkah Limited ii. Acquisition of SIPL formerly Hess Indonesia Pangkah Limited Nilai wajar dari aset dan liabilitas teridentifikasi Hess Indonesia Pangkah Limited pada tanggal akuisisi 10 Januari 2014 adalah: The fair values of the identifiable assets and liabilities of Hess Indonesia Pangkah Limited as at the date of acquisition January 10, 2014 were: Nilai Wajar Fair Value Aset Assets Kas dan setara kas 19.416.567 Cash and cash equivalents Piutang 49.081.311 Receivables Persediaan 16.759.843 Inventories Properti minyak dan gas 587.602.431 Oil and gas properties Aset lain-lain 20.766.211 Other assets Sub-total 693.626.363 Sub-total Liabilitas Liabilities Utang usaha 11.025.387 Trade payables Liabilitas yang masih harus dibayar 54.937.250 Accrued expenses Utang lain-lain 5.597.872 Other payables Utang pajak 38.666.939 Taxes payables Liabilitas jangka panjang imbalan kerja 6.286.448 Long term liability for employee benefits Liabilitas pajak tangguhan, neto 20.433.594 Deferred tax liability, net Liabilitas pembongkaran aset dan Asset abandonment and restoration restorasi area dan provisi lain-lain 31.257.512 obligations and other provisions Sub-total 168.205.002 Sub-total Nilai wajar aset neto teridentifikasi 525.421.361 Total identifiable net assets at fair values Goodwill atas akuisisi 39.341.881 Goodwill arising on acquisition Imbalan pembelian yang dialihkan 564.763.242 Purchase consideration transferred Dikurangi kas yang diperoleh dari Entitas Anak yang diakuisisi 19.416.567 Net cash of the acquired Subsidiary Akuisisi Entitas Anak, setelah Acquisition of a Subsidiary, dikurangi kas yang diperoleh 545.346.675 net of cash acquired Imbalan pembelian yang dialihkan sebesar US564.763.242 terdiri dari akuisisi saham sebesar US27.429.910 dan pengalihan piutang sebesar US537.333.332. The purchase consideration transferred amounted to US564,763,242 consist of acquisition on share in equity amounted to US27,429,910 and transfer of receivables amounted to US537,333,332. 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 2015 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, 2015 and The Year Then Ended Expressed in US Dollar, Unless Otherwise Stated 117

16. GOODWILL DAN

ASET TAK BERWUJUD LAINNYA lanjutan

16. GOODWILL AND OTHER INTANGIBLE ASSETS continued

iii. Akuisisi SP dahulu Hess Pangkah LLC iii Acquisition of SP formerly Hess Pangkah LLC Nilai wajar dari aset dan liabilitas teridentifikasi Hess Pangkah LLC pada tanggal akuisisi 10 Januari 2014 adalah: The fair values of the identifiable assets and liabilities of Hess Pangkah LLC as at the date of acquisition January 10, 2014 were: Nilai Wajar Fair Value Aset Assets Kas dan setara kas 950.648 Cash and cash equivalents Piutang 4.390.062 Receivables Persediaan 2.652.939 Inventories Beban dibayar dimuka 122.180 Prepaid expenses Properti minyak dan gas 90.400.374 Oil and gas properties Sub-total 98.516.203 Sub-total Liabilitas Liabilities Utang usaha 1.306.286 Trade payables Liabilitas yang masih harus dibayar 8.495.588 Accrued expenses Liabilitas jangka panjang imbalan kerja 628.645 Long term liability for employee benefits Utang pajak 5.880.879 Tax payables Liabilitas pajak tangguhan, neto 1.022.976 Deferred tax liability, net Liabilitas pembongkaran aset dan restorasi Asset abandonment and restoration area dan provisi lain lain 4.808.848 obligation and other provision Sub-total 22.143.222 Sub-total Nilai wajar aset neto teridentifikasi 76.372.981 Total identifiable net assets at fair values Goodwill atas akuisisi 13.128.019 Goodwill arising on acquisition Imbalan pembelian yang dialihkan 89.501.000 Purchase consideration transferred Dikurangi kas yang diperoleh dari Entitas Deduction of Anak yang diakuisisi 950.648 net cash of the acquired Subsidiary Akuisisi Entitas Anak, setelah Acquisition of a Subsidiary, dikurangi kas yang diperoleh 88.550.352 net of cash acquired Imbalan pembelian yang dialihkan senilai US89.501.000 terdiri dari akuisisi saham sebesar US29.424.980 dan pengalihan piutang sebesar US60.076.020. The purchase consideration transferred amounted to US89,501,000 consist of acquisition on share in equity amounted to US29,424,980 and transfer of receivables amounted to US60,076,020.