PIUTANG USAHA - PIHAK KETIGA lanjutan

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 558 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousands of US Dollars, unless otherwise stated

8. PIUTANG PEMERINTAH lanjutan

8. DUE FROM THE GOVERNMENT continued

b. Piutang atas penggantian biaya program

konversi minyak tanah mitan ke LPG lanjutan

b. Receivables for reimbursement of costs for

kerosene conversion to LPG program continued Berdasarkan pertimbangan tersebut di atas Perusahaan melakukan pembalikan penurunan nilai atas piutang penggantian biaya program konversi mitan sehingga saldo penyisihan penurunan nilai per 31 Desember 2013 menjadi USNihil 2012: US269.979. Based on the considerations mentioned above the Company reversed the impairment of receivables for reimbursement of costs for kerosene conversion and accordingly the balance of provision for impairment as at 31 December 2013 was USNil 2012: US269,979.

c. Piutang imbalan jasa pemasaran

c. Receivables for marketing fees

Piutang ini merupakan jumlah tagihan Perusahaan kepada Pemerintah untuk komisi jasa memasarkan minyak mentah, gas bumi dan LNG milik Pemerintah. These receivables represent amounts due from the Government to the Company for fees from marketing activities in relation to the Government’s crude oil, natural gas and LNG. Rincian piutang imbalan jasa pemasaran sebagai berikut: The details of marketing fees are as follows: 2013 2012 Imbalan jasa pemasaran: Marketing fees: 2013 105,856 - 2013 2012 127,763 126,880 2012 2011 137,385 137,385 2011 371,004 264,265 Dikurangi: Less: Penyisihan penurunan nilai 22,450 5,631 Provision for impairment Saldo akhir 348,554 258,634 Ending balance

d. Piutang atas penggantian biaya subsidi

LPG tabung 3 kg d. Receivables for reimbursement of subsidy costs for LPG 3 kg cylinders Piutang Perusahaan atas penggantian biaya subsidi LPG 3 kg merupakan tagihan atas subsidi LPG 3 kg yang disalurkan kepada masyarakat. Penugasan Pemerintah dalam bentuk Public Service Obligation PSO kepada Perusahaan dan penetapan harganya ditetapkan berdasarkan kontrak tahunan dengan Kementerian ESDM. The Company’s receivables from the reimbursement of subsidy costs for LPG 3 kg cylinders is a collection of the subsidy for LPG 3 kg cylinders distributed to the public. The Government assignment is in the form of a Public Service Obligation PSO and its pricing is set based on a yearly contract with MoEMR. Pembayaran subsidi oleh Pemerintah didasarkan pada besarnya anggaran yang ditetapkan di dalam APBN. Untuk subsidi LPG 3 kg tahun 2013 terdapat kekurangan anggaran karena penyaluran LPG 3 kg telah melebihi kuota dan nilai dalam APBN-P 2013. Subsidy payments by the Government are based on budget availability as set out in the APBN. For subsidy of LPG 3 kg cylinders for year 2013, there was a budget shortfall due to the distributions of LPG 3 kg exceeded the volume quota and budget in APBN-P 2013.