Deferred tax continued PERPAJAKAN lanjutan TAXATION continued

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5115 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 38. PERPAJAKAN lanjutan 38. TAXATION continued

h. Surat ketetapan pajak Perusahaan lanjutan

h. Tax assessment letters of the Company

continued Perusahaan telah mengakuimencatat nilai sengketa berdasarkan nilai dalam proses litigasi berupa Pengajuan Penghapusan Sanksi Perpajakan, pengajuan Keberatan kepada DJP, dan upaya Banding di Pengadilan Pajak. Grup tidak melakukan provisi pada laporan keuangan berdasarkan keyakinan bahwa pemenuhan formal litigasi dan pembuktian material atas sengketa dalam Proses Penghapusan Sanksi dan Keberatan dapat diterima oleh DJP serta Banding dapat diterima Pengadilan Pajak. The Company has recognisedrecorded the values of the disputes based on the value in the filing of litigation Removal Penalty Tax, filing Objections with the DGT, and the Tax Court of Appeal in progress. The Group did not recognise provisions in the financial statements based on the belief that formal compliance litigation and the evidentiary material for disputes under the Removal of Sanctions and Objections process are acceptable to the DGT and the Tax Court of Appeal.

39. SALDO DAN TRANSAKSI

DENGAN PIHAK BERELASI 39. RELATED PARTY BALANCES AND TRANSACTIONS Saldo signifikan dengan pihak berelasi sebagai berikut: Significant related party accounts were as follows: 2013 2012 Kas dan setara kas Catatan 5 4,345,550 3,287,021 Cash and cash equivalents Note 5 Kas yang dibatasi penggunaannya Restricted cash Catatan 6 206,576 88,727 Note 6 Piutang usaha - pihak Trade receivables - related berelasi Catatan 39a 2,074,389 2,246,090 parties Note 39a Piutang Pemerintah Catatan 8 4,290,954 2,714,526 Due from the Government Note 8 Piutang lain-lain - Other receivables - related pihak berelasi Catatan 39b 710,890 363,125 parties Note 39b Investasi dalam MTN Catatan 10 - 103,413 Investment in MTNs Note 10 Kas yang dibatasi penggunaannya Restricted cash - - tidak lancar Catatan 13c 151,853 99,649 non-current Note 13c 11,780,212 8,902,551 Persentase terhadap As a percentage jumlah aset 24 22 of total assets Pinjaman jangka pendek Catatan 14 1,950,018 2,095,231 Short-term loans Note 14 Utang usaha - pihak Trade payables berelasi Catatan 39c 89,217 148,027 related parties Note 39c Utang Pemerintah Catatan 16 2,573,016 2,362,795 Due to the Government Note 16 Liabilitas Long-term jangka panjang Catatan 18a 312,246 569,572 liabilities Note 18a Utang lain-lain - Other payables - pihak berelasi Catatan 39d 9,080 72,668 related parties Note 39d 4,933,577 5,248,293 Persentase terhadap jumlah liabilitas 15 20 As a percentage of total liabilities PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5116 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

39. SALDO DAN TRANSAKSI

DENGAN PIHAK BERELASI lanjutan 39. RELATED PARTY BALANCES AND TRANSACTIONS continued

a. Piutang usaha

a. Trade receivables

Piutang usaha pada pihak yang berasal dari penjualan dalam negeri minyak mentah, gas bumi dan energi panas bumi dan ekspor minyak mentah dan produk minyak. Related party trade receivables resulting from domestic sales of crude oil, natural gas and geothermal energy and the export of crude oil and oil products. 2013 2012 Piutang usaha pihak berelasi 2,075,869 2,294,915 Trade receivables from related parties Dikurangi: Penyisihan penurunan nilai 1,480 48,825 Less: Provision for impairment Bersih 2,074,389 2,246,090 Net Dikurangi: bagian lancar 2,039,173 2,246,090 Less: current portion Bagian tidak lancar - bersih Non-current portion - net Catatan 13 35,216 - Note 13 Piutang usaha berdasarkan pelanggan sebagai berikut: Trade receivables broken down by customer are as follows: 2013 2012 PT PLN dan entitas anak 1,004,067 1,410,195 PT PLN and Subsidiaries TNIKementerian Pertahanan Indonesian Armed Forces Kemhan 771,702 657,400 Ministry of Defence PT Garuda Indonesia Persero Tbk. 107,645 76,425 PT Garuda Indonesia Persero Tbk. PT Perusahaan Gas Negara PT Perusahaan Gas Negara Persero Tbk. 41,291 20,198 Persero Tbk. PT Pupuk Indonesia Persero 49,001 47,011 PT Pupuk Indonesia Persero PT Merpati Nusantara PT Merpati Nusantara Airlines Persero 12,664 - Airlines Persero Lain-lain masing-masing Others dibawah US10.000 89,499 83,686 each below US10,000 2,075,869 2,294,915 Penyisihan penurunan nilai 1,480 48,825 Provision for impairment 2,074,389 2,246,090 Mutasi saldo penyisihan penurunan nilai atas piutang usaha dari pihak berelasi sebagai berikut: Movements in the provision for impairment of trade receivables from related party are as follows: 2013 2012 Saldo awal 48,825 37,591 Beginning balance Pembalikan penurunan nilai atas Reversal of provision for impairment piutang yang terpulihkan - bersih 38,346 - for recovered receivables - net Penurunan nilai selama tahun berjalan 1,051 13,093 Impairment during the year Selisih kurs 10,050 1,859 Foreign exchange Saldo akhir 1,480 48,825 Ending balance Manajemen Grup menetapkan penyisihan penurunan nilai atas piutang dengan menggunakan pendekatan penurunan nilai secara individual. The Group’s management has provided a provision for impairment of receivables using the individual impairment approach.