Piutang atas penggantian biaya program konversi minyak tanah ke LPG Piutang atas penggantian biaya program konversi minyak tanah ke LPG lanjutan Receivables for reimbursement from conversion program of kerosene to LPG Piutang imbalan jasa

Laporan Tahunan 2015 Annual Report PERTAMINA The original consolidated financial statements included herein are in the Indonesian language. PT PERTAMINA PERSERO DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain PT PERTAMINA PERSERO AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in thousands of US Dollars, unless otherwise stated 88 9. PIUTANG PEMERINTAH lanjutan 9. DUE FROM THE GOVERNMENT continued

a. Piutang atas penggantian biaya subsidi jenis BBM tertentu lanjutan

a. Receivables for reimbursement of subsidy costs for certain fuel BBM products

continued Saldo piutang penggantian subsidi jenis BBM tertentu ini akan dibayarkan melalui mekanisme APBN periode berikutnya. The receivables balance for reimbursement of subsidy costs for certain fuel BBM products will be settled via the mechanism of the next APBN period. 2015 2014 Saldo awal 2.317.366 2.757.919 Beginning balance Ditambah: Add: Penggantian biaya subsidi Reimbursement of subsidy costs jenis BBM tertentu for certain BBM products for tahun berjalan Catatan 29 1.116.237 14.156.481 current year Note 29 Pajak-pajak 91.101 - Taxes Koreksi BPK atas Correction from BPK penggantian biaya subsidi for reimbursement of subsidy jenis BBM tertentu costs for certain BBM products tahun 2014 Catatan 29 71.809 - year 2014 Note 29 Koreksi persediaan akhir atas Corrections of ending inventory penggantian biaya subsidi for reimbursement of subsidy jenis BBM tertentu costs for certain BBM products tahun 2014 Catatan 29 76.108 - year 2014 Note 29 Koreksi persediaan akhir atas Corrections of ending inventory penggantian biaya subsidi for reimbursement of subsidy jenis BBM tertentu costs for certain BBM products tahun 2013 Catatan 29 - 26.130 year 2013 Note 29 Koreksi BPK atas Correction from BPK penggantian biaya subsidi for reimbursement of subsidy jenis BBM tertentu costs for certain BBM products tahun 2013 Catatan 29 - 64.896 year 2013 Note 29 Dikurangi: Less: Penerimaan tunai 2.455.619 14.040.171 Cash received Saling hapus dengan Offsetting with nilai lawan Catatan 18a - 475.225 conversion account Note 18a Saling hapus dengan Offsetting with PPN dan pajak penghasilan underpayment of VAT and tahun 2012 102.367 income tax for year 2012 Kerugian selisih kurs 171.724 18.037 Loss on foreign exchange Saldo akhir 893.062 2.317.366 Ending balance Koreksi atas perhitungan tagihan penggantian biaya subsidi BBM dilakukan berdasarkan hasil audit dari BPK dan dicatat pada periode dimana audit diselesaikan. Corrections on billings for subsidy cost reimbursements are based on BPK’s Audit and recorded in the period in which the audit was completed.

b. Piutang atas penggantian biaya program konversi minyak tanah ke LPG

b. Receivables for reimbursement from conversion program of kerosene to LPG

Piutang ini merupakan jumlah tagihan Perusahaan kepada Pemerintah atas biaya penggantian penyediaan dan pendistribusian perdana LPG tabung 3 kg dan kompor beserta peralatannya sebagai berikut: These receivables represent amounts due from the Government to the Company for the reimbursement of costs involving initial supply and distribution of 3 kg LPG cylinders, stoves and accessories are as follows: Laporan Tahunan 2015 Annual Report PERTAMINA tamina 2015 Per Profil Perusahaan Company Profile Analisa dan Pembahasan Manajemen Management’ s Discussion and Analysis Tata Kelola Perusahaan Corporate Gover nance Tanggung Jawab Sosial Perusahaan Corporate Social Responsibility Infor masi Lain-lain Other Infor mation Laporan Keuangan Financial Repor t The original consolidated financial statements included herein are in the Indonesian language. PT PERTAMINA PERSERO DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain PT PERTAMINA PERSERO AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in thousands of US Dollars, unless otherwise stated 89 9. PIUTANG PEMERINTAH lanjutan 9. DUE FROM THE GOVERNMENT continued

b. Piutang atas penggantian biaya program konversi minyak tanah ke LPG lanjutan

b. Receivables for reimbursement from conversion program of kerosene to LPG

continued 2015 2014 Saldo awal 198.345 202.429 Beginning balance Penyaluran tabung LPG, Distribution of LPG cylinders, kompor dan peralatannya 21.710 17.649 stoves and accessories Penerimaan tunai 198.774 17.720 Cash received Kerugian selisih kurs 21.281 4.013 Foreign exchange loss Subtotal - 198.345 Sub-total Dikurangi: Less: Penyisihan penurunan nilai - 10.784 Provision for impairment Saldo akhir - 187.561 Ending balance Anggaran untuk kekurangan penggantian biaya program konversi telah dialokasikan dalam APBN 2015. The budget for the remaining balance of reimbursement of costs for the conversion program has been allocated in APBN 2015. c. Piutang imbalan jasa pemasaran c. Receivables for marketing fees Piutang ini merupakan jumlah tagihan Perusahaan kepada Pemerintah melalui SKK Migas untuk komisi jasa memasarkan minyak mentah, gas bumi dan LNG milik Pemerintah. These receivables represent amounts due from the Government through SKK Migas 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: 2015 2014 Imbalan jasa pemasaran: Marketing fees: 2015 39.892 - 2015 2014 69.160 96.843 2014 2013 68.489 107.334 2013 2012 82.514 127.763 2012 2011 92.739 137.385 2011 352.794 469.325 Dikurangi: Less: Penyisihan penurunan nilai 33.196 17.576 Provision for impairment Saldo akhir 319.598 451.749 Ending balance Pemerintah akan membayar setelah audit oleh BPK atas jasa pemasaran ini selesai. The Government will pay upon completion of audit by BPK on these marketing fees.

d. Piutang atas penggantian biaya subsidi LPG tabung 3 kg