PIUTANG USAHA - PIHAK KETIGA

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 591 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN 1 JANUARI 2011 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 AND 1 JANUARY 2011 Expressed in thousands of US Dollar, unless otherwise stated

9. PIUTANG DARI PEMERINTAH lanjutan

9. DUE FROM THE GOVERNMENT continued

a. Piutang atas penggantian biaya subsidi

jenis BBM tertentu lanjutan a. Receivables for reimbursement of the cost subsidy for certain fuel BBM products continued Mekanisme pembayaran subsidi didasarkan pada besarnya anggaran yang ditetapkan di dalam Anggaran Pendapatan dan Belanja Negara “APBN” dan APBN Perubahan “APBN-P”. Subsidi tahun 2012 terdapat kekurangan anggaran, karena penyaluran subsidi jenis BBM tertentu melebihi kuota dan nilai yang ditetapkan di dalam APBN 2012 sehingga dilakukan penambahan nilai subsidi pada APBN-P tahun 2012. The mechanism for the subsidy payment is based on the amount of the budget decided in the State Budget “APBN” and Amended State Budget “APBN-P”. There was a budget shortage in the 2012 subsidy due to the distribution of certain BBM products which exceeded the quota and the amount decided in the 2012 APBN, and therefore it caused an additional amount of subsidy in the APBN-P year 2012. Saldo piutang Pemerintah ini akan dibayarkan melalui mekanisme APBN dan APBN-P tahun 2013 setelah hasil audit Badan Pemeriksa Keuangan BPK Republik Indonesia. The balance of due from the Goverment will be settled by the mechanism of the 2013 APBN and APBN-P after being audited by the Supreme Audit Agency BPK of Republic of Indonesia. 2012 2011 Saldo awal 736,577 431,684 Beginning balance Reklasifikasi 3,177 - Reclassification Saldo awal Beginning balance setelah reklasifikasi 739,754 431,684 after reclassification Ditambah: Add: Biaya subsidi jenis BBM Cost subsidy for certain tertentu Catatan 29 18,756,863 15,442,938 BBM products Note 29 Correction from BPK Koreksi BPK atas for reimbursements penggantian biaya subsidi of subsidy costs jenis BBM tertentu tahun of certain BBM products 2011 Catatan 29 7,758 - for year 2011 Note 29 Correction from BPK Koreksi BPK atas for reimbursements penggantian biaya subsidi of subsidy costs jenis BBM tertentu tahun of certain BBM products 2010 Catatan 29 - 5,119 for year 2010 Note 29 Dikurangi: Less: Penerimaan tunai 17,135,995 12,682,666 Cash received Piutang diperhitungkan Offset of receivable amount dengan liabilitas against balances due kepada Pemerintah: to the Government: Conversion account amount Nilai lawan terutang kepada due to the Government Pemerintah Catatan 17a - 2,336,154 Note 17a Kerugian selisih kurs 267,878 124,344 Foreign exchange loss Saldo akhir 2,084,986 736,577 Ending balance Disajikan kembali lihat Catatan 4 As restated refer to Note 4