KAS LKFS Pertamina (Persero) 2013 combined edit

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 557 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 Dollars, unless otherwise stated

8. PIUTANG PEMERINTAH lanjutan

8. DUE FROM THE GOVERNMENT continued

b. Piutang atas penggantian biaya program

konversi minyak tanah mitan ke LPG b. Receivables for reimbursement of costs for kerosene conversion to LPG program Piutang ini merupakan jumlah tagihan Perusahaan kepada Pemerintah atas biaya penggantian penyediaan dan pendistribusian perdana LPG tabung 3 kg dan kompor beserta peralatannya sesuai dengan surat MESDM No. 3175K10MEM2007 tanggal 27 Desember 2007 sebagai berikut: These receivables represent amounts due from the Government to the Company for the reimbursement of costs involving initial supply and distribution of LPG 3 kg cylinders, stoves and accessories based on the letter from the MoEMR No. 3175K10MEM2007 dated 27 December 2007 as follows: 2013 2012 Saldo awal 277,218 287,903 Beginning balance Penyaluran tabung LPG, Distribution of LPG cylinders kompor dan peralatannya 27,279 7,461 stoves and accessories Penerimaan tunai 27,279 - Cash received Koreksi audit 17,498 - Audit correction Kerugian selisih kurs 57,291 18,146 Foreign exchange loss 202,429 277,218 Dikurangi: Less: Penyisihan penurunan nilai - 269,979 Provision for impairment Saldo akhir 202,429 7,239 Ending balance Perusahaan telah mengajukan permohonan penambahan alokasi anggaran terhadap kekurangan penggantian biaya kepada Pemerintah. The Company has proposed an additional budget allocation for the settlement of the underpayment of these reimbursement costs to the Government. Pada tanggal 28 Juni 2013 melalui surat No. S-1438AG2013, Direktorat Jenderal Anggaran meminta kepada Badan Pengawasan Keuangan dan Pembangunan BPKP untuk melakukan audit terhadap piutang penggantian biaya program konversi mitan tersebut di atas. Selanjutnya, BPKP telah menyelesaikan auditnya dan menerbitkan laporan hasil verifikasi No. LAP- 237D1022013 tanggal 20 Desember 2013 dengan jumlah yang telah disetujui sebesar Rp2.714.150 juta termasuk pajak. Selisih antara hasil verifikasi BPKP dengan catatan Perusahaan sebesar Rp213.285 juta ekuivalen dengan US17.498 dibebankan pada laporan laba-rugi tahun berjalan. On 28 June 2013 through letter No. S- 1438AG2013, the Directorate General of Budget requested that the Finance and Development Supervisory Agency BPKP conduct an audit of the receivables for cost reimbursements for the above kerosene conversion program. BPKP has completed its audit and issued its verification report No. LAP- 237D1022013 dated 20 December 2013 with amounts approved for reimbursement of Rp2,714,150 million including tax. The difference between BPKP’s verification report and the Company’s record of Rp213,285 million equivalent to US17,498 was expensed in the current year profit or loss. Berdasarkan laporan tersebut di atas, Direktorat Jenderal Minyak dan Gas Kementerian Energi dan Sumber Daya Mineral, melalui surat No. 41012DJM.O2014, telah mengusulkan agar pembayaran dilakukan melalui APBN-P tahun 2014 kepada Direktorat Jenderal Anggaran Kementerian Keuangan. Berdasarkan surat No. S-96AG2014 tanggal 22 Januari 2014, Kementerian Keuangan cq. Direktorat Jenderal Anggaran menyatakan bahwa Kementerian Keuangan akan mengupayakan pembayaran piutang tersebut pada tahun 2014. Based on the report above, the Directorate General of Oil and Gas at MoEMR had sent a letter No. 41012DJM.O2014 to the Directorate General of Budget Ministry of Finance containing a proposal of payment which would be settled through APBN-P in the year 2014. Based on letter No. S-96AG2014 dated 22 January 2014, Ministry of Finance cq. the Directorate General of Budget stated that Ministry of Finance would seek to settle the receivables in 2014.