PENYAJIAN KEMBALI DAN REKLASIFIKASI RESTATEMENT AND RECLASSIFICATION OF KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

laporan tahunan Pertamina Pertamina annual report are in the Indonesian language. PT PERTAMINA PERSERO DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2006 dan 2005 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT PERTAMINA PERSERO AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2006 and 2005 Expressed in millions of Rupiah, unless otherwise stated

3. PENYAJIAN KEMBALI DAN REKLASIFIKASI

LAPORAN KEUANGAN KONSOLIDASIAN TAHUN 2005 lanjutan

3. RESTATEMENT AND RECLASSIFICATION OF

THE 2005 CONSOLIDATED FINANCIAL STATEMENTS continued 2005 Sebelum penyajian 2005 kembali Disajikan As previously Penyesuaian Reklasifikasi kembali reported Restatement Reclassifications As restated BALANCE SHEET ACCOUNTS AKUN NERACA lanjutan continued AKUN EKUITAS EQUITY ACCOUNTS Penyesuaian terhadap akun ekuitas 21.864.507 479.360 - 22.343.867 Equity adjustments Saldo laba 12.165.871 1.057.864 - 13.223.735 Retained earnings Akun Ekuitas 9.698.636 578.504 - 9.120.132 Equity Accounts AKUN LABA RUGI STATEMENT OF INCOME ACCOUNTS Penjualan dalam negeri minyak mentah, gas, panas bumi dan Domestic sales of crude oil, natural gas, hasil minyak 171.637.531 1.326.772 630.817 172.333.486 geothermal energy and oil products Pembelian minyak mentah, gas, Purchase of crude oil, natural gas, panas bumi dan hasil minyak 268.338.945 28.526 1.186.184 267.181.287 geothermal energy and oil products Beban produksi 5.594.234 234.080 1.534.899 7.363.213 Production expenses Beban pengolahan 5.509.091 348.672 5.160.419 Processing expenses Beban umum dan administrasi 4.889.305 102.356 - 4.786.949 General and administrative expenses Beban penyusutan, deplesi dan Depreciation, depletion and amortisasi 5.699.226 140.778 43 5.839.961 amortization expenses Rugi selisih kurs - bersih 1.976.461 6.117 - 1.970.344 Foreign exchange loss - net Beban pajak kini 5.151.035 249.340 630.817 4.769.558 Current tax expense Beban pajak tangguhan 587.320 58.450 - 645.770 Deferred tax expense Laba bersih 7.103.360 724.071 - 7.827.431 Net income

4. KAS DAN SETARA KAS

4. CASH AND CASH EQUIVALENTS

2006 2005 Kas 17.670 17.063 Cash on hand Bank 1.899.980 1.670.407 Cash in banks Deposito berjangka 6.281.634 8.190.114 Time deposits Jumlah 8.199.284 9.877.584 Total laporan tahunan Pertamina Pertamina annual report are in the Indonesian language. PT PERTAMINA PERSERO DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2006 dan 2005 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT PERTAMINA PERSERO AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2006 and 2005 Expressed in millions of Rupiah, unless otherwise stated

4. KAS DAN SETARA KAS lanjutan