Market risk continued Risiko kredit Credit risk

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5165 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 Dollar, unless otherwise stated 46. KEBIJAKAN MANAJEMEN RISIKO lanjutan 46. RISK MANAGEMENT POLICY continued

b. Risiko keuangan lanjutan

b. Financial risk continued

II. Risiko kredit lanjutan

II. Credit risk continued

i Pihak ketiga dan pihak berelasi lanjutan i Third parties and related parties continued Aset keuangan yang sudah lewat jatuh tempo namun tidak mengalami penurunan nilai Financial assets that are past due but not impaired 2013 2012 Piutang usaha Trade receivables - Kurang dari 3 bulan 562,555 1,054,796 Less than 3 months - - 3 - 6 bulan 29,810 34,999 3 - 6 months - - 6 -12 bulan 32,793 95,220 6 - 12 months - - 12 - 24 bulan 286,216 5,927 12 - 24 months - - 24 bulan 220,214 4,585 24 months - 1,131,588 1,195,527 Piutang lain-lain Other receivables Pihak ketiga 6,379 - Third Party Pihak berelasi 1,022 98 Related party 7,401 98 Aset lain-lain Other assets Pihak yang ketiga 3,373 - Third party 3,373 - Piutang usaha Trade receivables Piutang usaha dari pihak ketiga dan pihak berelasi yang sudah jatuh tempo namun tidak mengalami penurunan nilai pada tanggal pelaporan terkait dengan pelanggan yang tidak memiliki historis gagal bayar dalam dua tahun terakhir. Beberapa piutang usaha dari pelanggan tersebut juga telah disertai dengan agunanjaminan bank. Trade receivables from third parties and related parties that are past due but not impaired at the reporting date relate to customers who have not had defaults in the past two years. Some of the accounts receivable from these customers have also been secured with collateralbank guarantee. Pada tanggal 31 Desember 2013, piutang usaha yang sudah lewat jatuh tempo antara 12 – 24 bulan dan lebih dari 24 bulan terutama berasal dari TNIKemhan. Piutang usaha dari TNIKemhan tidak diturunkan nilainya karena adanya kepastian untuk dibayarkan di tahun 2014 lihat Catatan 39a As at 31 December 2013, trade receivables which are past due between 12 – 24 months and more than 24 months primarily due from TNIMinistry of Defence. The receivables from TNIMinistry of Defence were not impaired because there is an assurance the balance will be collectible in 2014 refer Note 39a. PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5166 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 Dollar, unless otherwise stated 46. KEBIJAKAN MANAJEMEN RISIKO lanjutan 46. RISK MANAGEMENT POLICY continued