Risiko kredit lanjutan Credit risk continued

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5240 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 48. KEBIJAKAN MANAJEMEN RISIKO lanjutan 48. 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 yang berelasi lanjutan i Third parties and related parties continued Aset keuangan yang sudah lewat jatuh tempo namun tidak mengalami penurunan nilai lanjutan Financial assets that are past due but not impaired continued Piutang usaha lanjutan Trade receivables continued Piutang usaha dari pihak ketiga dan pihak yang berelasi sebesar US871.867 dan telah diprovisikan sebesar US158.956 pada saat tanggal pelaporan terutama merupakan piutang usaha dari TNIKementerian Pertahanan sebesar US657.400 dengan nilai provisi US47.695 Catatan 41a. Trade receivables from third parties and related parties of US871,867 were impaired and have been provided with allowance of US158,956 at the reporting date is primarily trade receivables from Indonesian Armed ForcesMinistry of Defense of 657,400 with provision amount 47,695 Note 41a. Pajak dibayar dimuka Prepaid tax Pajak dibayar dimuka pihak ketiga sebesar US256.502 dan telah diprovisikan sebesar US539 pada saat tanggal pelaporan merupakan PPN yang dapat ditagihkan kembali kepada BPMIGAS Catatan 40a. Prepaid tax from third parties of US256,502 and have been provided allowance of US539 at the reporting date is reimbursable VAT to BPMIGAS Note 40a. Aset lain-lain Other assets Aset lain-lain dari pihak ketiga dan pihak yang berelasi sebesar US617.768 dan telah diprovisikan sebesar US612.765 pada saat tanggal pelaporan terutama berasal dari: - Piutang lain-lain dari TPPI sebesar US556.408 dengan nilai provisi US556.408 Catatan 41b. - Piutang lain-lain dari MNA sebesar US26.995 dengan nilai provisi US21.992 Catatan 41b. - Piutang lain-lain dari PT Polytama Propindo sebesar US22.095 dengan nilai provisi US22.095. - Piutang lain-lain dari PT Indorama Petrochemicals sebesar US12.270 dengan nilai provisi US12.270. Other receivables from third parties and related parties of US617,768 and have been provided allowance of US612,765 at the reporting date is mainly comes from: - Other receivables from TPPI of US556,408 with provision amount of US556,408 Note 41b. - Other receivables from MNA of US26,995 with provision amount of US21,992 Note 41b. - Other receivables from PT Polytama Propindo of US22,095 with provision amount of US22,095. - Other receivables from PT Indorama Petrochemicals US12,270 with provision amount of US12,270. PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5241 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 48. KEBIJAKAN MANAJEMEN RISIKO lanjutan 48. RISK MANAGEMENT POLICY continued