Taxes Payable By installment schedule, at nominal amount

PERUSAHAAN PERSEROAN PERSERO PT PERUSAHAAN LISTRIK NEGARA DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In millions of Rupiah, unless otherwise stated 126 Pemerintah Republik Indonesia memberikan subsidi listrik kepada pelanggan melalui Perusahaan. Tata cara penghitungan dan pembayaran subsidi listrik Tahun Anggaran 2016 dan 2015 menggunakan Peraturan Menteri Keuangan No. 170PMK.022013 tanggal 28 November 2013. Subsidi listrik dihitung dari selisih negatif antara harga jual tenaga listrik rata-rata RpkWh dari masing- masing golongan tarif dikurangi Biaya Pokok Penyediaan “BPP” tenaga listrik RpkWh pada tegangan di masing-masing golongan tarif dikalikan volume penjualan kWh untuk setiap golongan tarif. BPP tenaga listrik dihitung berdasarkan formula, termasuk tingkat susut jaringan transmisi dan distribusi, yang ditetapkan oleh Menteri Energi dan Sumber Daya Mineral c.q Direktorat Jenderal Ketenagalistrikan. The Government of the Republic of Indonesia has provided electricity subsidy to customers through the Company. The procedure for calculation and payment of electricity subsidy for Budget Year 2016 and 2015 areg1 using the Minister of Finance Regulation No. 170PMK.022013 dated November 28, 2013. The electricity subsidy is calculated from the negative difference between the average sales prices RpkWh of each tariff group less the cost of electricity supplies RpkWh on the voltage at each tariff group multiplied by the electricity sales volume kWh for each tariff group. The cost of electricity supplies is computed based on the formula, including the rate of transmission and distribution losses which is determined by the Directorate General of Electricity under the Ministry of Energy and Mineral Resources. Berdasarkan Surat Pengesahan Daftar Isian Pelaksanaan Anggaran “DIPA” revisi tanggal 30 Desember 2016 No.SP.DIPA- 999.07.1.9793212016, pagu tertinggi subsidi listrik tahun anggaran 2016 dan 2015 ditetapkan sebesar Rp63.098.157 dan Rp73.149.237, termasuk 7 marjin diatas BPP tenaga listrik. Based on the Approval Letter of Budget Performance List “DIPA” revised dated December 30, 2016 No.SP.DIPA- 999.07.1.9793212016, the electricity subsidy plafond for budget year 2016 and 2015 were amounted to Rp63,098,157 and Rp73,149,237, respectively, which includes 7 margin above the costs of electricity supplies. Besarnya subsidi listrik dalam satu tahun anggaran secara final ditetapkan berdasarkan hasil audit atas ketaatan penggunaan subsidi listrik yang dilakukan oleh auditor yang ditunjuk Menteri Keuangan c.q Direktorat Jenderal Anggaran. The amount of the electricity subsidy within a budget year is finalized based on the result of the compliance audit of the usage of the electricity subsidy performed by an auditor assigned by the Directorate General of Budget under the Ministry of Finance. Pada tanggal 30 Maret 2017 dan 10 Maret 2016, Perusahaan telah menerima hasil audit perhitungan subsidi listrik tahun 2016 dan 2015 masing-masing sebesar Rp60.441.520 dan Rp56.552.532. Pendapatan subsidi listrik dirinci sebagai berikut: On March 30, 2017 and March 10, 2016, the Company agreed with the result of audit of 2016 and 2015 electricity subsidy computation amounting to Rp60,441,520 and Rp56,552,532, respectively. The details of revenue from electricity subsidy are as follows: 2016 2015 Rp Rp Realisasi penerimaan subsidi tahun Realization of subsidy from anggaran berjalan current year budget Penerimaan tunai 37.287.383 51.332.384 Cash received Offset dengan pajak revaluasi 13.529.920 -- Offset with tax revaluation Piutang subsidi listrik 9.624.217 5.220.148 Subsidy receivable Jumlah 60.441.520 56.552.532 Total PERUSAHAAN PERSEROAN PERSERO PT PERUSAHAAN LISTRIK NEGARA DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In millions of Rupiah, unless otherwise stated 127 38. Pendapatan Usaha Lain-Lain

38. Other Revenues

2016 2015 Rp Rp Jaringan dan jasa telekomunikasi 816.278 798.435 Telecommunication network and service Sewa transformator 312.725 270.255 Transformer rental Perubahan daya tersambung dan Upgrading of electricity power and administrasi 25.284 1.272 administration fees Jasa-jasa dan lainnya 475.699 291.152 Services and others Jumlah 1.629.986 1.361.114 Total 39. Beban Bahan Bakar dan Pelumas 39. Fuel and Lubricants Expense 2016 2015 Rp Rp Bahan Bakar Minyak Fuel Solar High Speed Diesel 19.191.437 30.425.933 Solar High Speed Diesel Residu 3.570.435 4.778.955 Residue Solar Industrial Diesel 4.315 14.362 Solar Industrial Diesel Lainnya 1.291.002 948.078 Others Sub jumlah 24.057.189 36.167.328 Subtotal Bahan Bakar - Non Minyak Nonfuel Gas alam 51.079.829 45.078.428 Natural gas Batubara 30.901.389 51.668.400 Coal Panas bumi 2.834.209 4.899.408 Geothermal Air 322.631 308.724 Water Sub jumlah 85.138.058 101.954.960 Subtotal Minyak pelumas 297.136 286.027 Lubricants Jumlah 109.492.383 138.408.315 Total Jumlah pembelian Perusahaan dari pemasok yang melebihi 10 dari total pendapatan Perusahaan adalah masing-masing sebesar Rp22.581.839 dan Rp45.924.873 di tahun 2016 dan 2015 dari PT Pertamina Persero pihak berelasi Catatan 51. Purchases from a single supplier exceeding 10 of the Company’s total revenues were transacted with PT Pertamina Persero a related party which amounted to Rp22,581,839 and Rp45,924,873 in 2016 and 2015, respectively Note 51. Sebelum 1 Januari 2016, komponen operasional dalam transaksi berdasarkan PPA dan ESC dengan IPP yang sebelumnya ditentukan mengandung sewa menurut ISAK 8 dicatat sebagai beban bahan bakar dan pelumas. Sebagai dampak diterapkannya POJK No.6 secara prospektif mulai 1 Januari 2016 Catatan 2.a, komponen operasional tersebut dicatat sebagai beban pembelian tenaga listrik Catatan 40. Prior to January 1, 2016, operations component in transactions based on PPAs and ESCs with IPPs which were previously determined as containing a lease in accordance with ISAK 8 are recorded as fuel and lubricants expense. As a result of the prospective application of POJK No.6 since January 1, 2016 Note 2.a, such operations components are recorded as purchased electricity expense Note 40.