w w
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275 274
L APO
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2 1
Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 555 Schedule
cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN
31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2010 AND 2009
Expressed in millions of Rupiah, unless otherwise stated
8. PIUtANg DARI PEMERINtAH lanjutan
8. DUE FROM THE GOVERNMENT
continued
a. Piutang atas penggantian biaya subsidi
jenis BBM tertentu lanjutan a.
Receivables for reimbursement of the costs subsidy for certain fuel BBM products
continued Penugasan yang sama kepada Perusahaan
untuk tahun yang berakhir pada tanggal 31 Desember
2009 adalah
berdasarkan keputusan
Kepala bPH
Migas No.
158PSObPH MigasKomXII2008,
No. 159PSObPH MigasKomXII2008 dan No.
160PSObPH MigasKomXII2008
yang semuanya bertanggal 23 Desember 2008 yang
kemudian diperbaharui dengan keputusan No. 185PSObPH
MigasKomXI2009, No.
186PSObPH MigasKomXI2009 dan No. 187PSObPH
MigasKomXI2009 yang
semuanya bertanggal 26 November 2009. The Company’s corresponding PSO for the year
ended 31 December 2009 was based on the
decrees of the Head of BPH Migas No. 158PSOBPH
MigasKomXII2008, No.
159PSOBPH MigasKomXII2008 and No. 160PSOBPH MigasKomXII2008 all dated
23 December 2008, which were amended by decrees No. 185PSOBPH MigasKomXI2009,
No. 186PSOBPH MigasKomXI2009 and No. 187PSOBPH MigasKomXI2009 all dated
26 November 2009.
Jumlah subsidi jenis bbM tertentu diaudit oleh badan Pemeriksa Keuangan bPK setiap
tahunnya dan penyesuaian terhadap estimasi subsidi bbM Perusahaan dibuat berdasarkan
hasil audit tersebut. The subsidy amounts for certain BBM products
are audited by the Supreme Audit Agency BPK on an annual basis and adjustments to the
Company’s estimated BBM subsidy are made based on such audit results.
Peraturan Menteri
Keuangan No.
03PMK.022009 tanggal 12 Januari 2009 mengatur
tata cara
penghitungan dan
penggantian subsidi bahan bakar minyak untuk tahun 2010 dan 2009, dimana Perusahaan
berhak mendapatkan penggantian tahunan biaya subsidi untuk bbM bersubsidi yang
dihitung berdasarkan selisih harga Mid Oil
Platt’s Singapore MOPS ditambah biaya distribusi dan margin Alfa dan harga jual
eceran bbM bersubsidi tidak termasuk Pajak Pertambahan Nilai PPN dan Pajak bahan
bakar
Kendaraan bermotor
PbbKb berdasarkan harga jual yang ditetapkan oleh
Pemerintah melalui
Keputusan Presiden.
Penggantian biaya subsidi jenis bahan bakar minyak
diberikan untuk: bensin premium,
minyak tanah, dan minyak solar. The
Minister of
Finance Decree
No. 03PMK.022009 dated 12 January 2009
stipulates the calculation method and fuel costs subsidy reimbursements process for 2010 and
2009, whereby the Company is entitled to an annual reimbursement for subsidised fuel costs
based on the difference between Mid Oil Platt’s Singapore MOPS prices plus distribution costs
and a margin Alpha and retail sales prices of
subsidised fuel products excluding related Value Added
Tax VAT and tax on vehicle fuels based on prices determined by the Government through
Presidential Decrees. The BBM products costs subsidy reimbursements involve the following
petroleum products: premium gasoline, kerosene and automotive diesel oil.
Peraturan Presiden No. 45 tanggal 23 Oktober 2009 mengubah definisi jenis bahan bakar
minyak tertentu dengan memasukkan bahan bakar yang diproduksi dari minyak bumi
olahan, yang telah dicampur dengan bahan bakar nabati
biofuel untuk menghasilkan bahan bakar. Sehingga di tahun 2009, selain
bensin premium, minyak tanah, dan minyak solar, Pemerintah juga memberikan subsidi
untuk produk bahan bakar nabati seperti biodiesel, bioethanol dan minyak nabati murni.
Presidential Decree No. 45 dated 23 October 2009 changed the definition of certain BBM
petroleum products to include fuel produced from processing crude oil which has been blended
with biofuel. Accordingly, in 2009, in addition to premium gasoline, kerosene, and diesel oil, the
Government provided subsidies involving biofuel products such as biodiesel, bioethanol and pure
vegetable oil.
Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 556 Schedule
cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN
31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2010 AND 2009
Expressed in millions of Rupiah, unless otherwise stated
8. PIUtANg DARI PEMERINtAH lanjutan
8. DUE FROM THE GOVERNMENT
continued
a. Piutang atas penggantian biaya subsidi
jenis BBM tertentu lanjutan a.
Receivables for reimbursement of the costs subsidy for certain fuel BBM products
continued Mutasi piutang atas penggantian biaya subsidi
jenis bbM tertentu adalah sebagai berikut: The
movements of
receivables for
reimbursement of costs subsidy for certain BBM products are as follows:
2010 2009
Saldo awal 8,124,037
8,641,360 Beginning balance
Ditambah: Add:
Costs subsidy for certain BBM biaya s ubsidi jenis bbM tertentu
60,960,346 37,106, 393
products Koreksi bPK
- 33,134
BPK corrections Jumlah bersih penggantian biaya
Net amount of reimbursements subsidi jenis bbM tertentu
of costs subsidy for certain Catatan 27
60,960,346 37,073, 259
BBM products Note 27 Over payment of excess
Lebih setor atas kelebihan penggantian reimbursement of certain
biaya subsidi jenis bbM BBM product costs
tertentu tahun 2009 2,568
- subsidy for year 2009
Pengalihan piutang PT PLN Transfer of PT PLN Persero
Persero kepada Pemerintah 25,941
- receivables to the Government
Piutang dari subsidi bahan bakar nabati -
125,732 Receivable for biofuel subsidy
Dikurangi: Les
s: BPK corrections for
Koreksi bPK atas tambahan additional reimbursement amounts
penggantian biaya subsidi for certain BBM products
jenis bbM tertentu untuk costs subsidy for the period
periode 17 September 2003 - 17 September 2003 -
31 Desember 2005 Catatan 2 7 -
1,315,031 31 December 2005 Note 27
Penerimaan tunai 8,492,351
- Cash received
Piutang diperhitungkan dengan Offset of receivable amount against
kewajiban kepada Pemerintah: balances due to the Government:
Nilai lawan terhutang kepada Conversion account amounts due
Pemerintah Catatan 16a 51, 986,682
32,235, 289 to the Government Note 16a
Hutang dari kelebihan Payable for excess reimbursement
penggantian biaya subsidi of certain BBM products
jenis bbM tertentu -
719,462 costs subsidy
Uang muka dividen Catatan 24 4,716,670
3,434,875 Dividend advances Note 24
Lain-lain 35,922
11,657 Others
Saldo akhir 3,881,267
8,124,037 Ending balance
Koreksi bPK
atas penghitungan
tagihan penggantian biaya subsidi jenis bbM tertentu
Perusahaan tahun 2009 adalah berdasarkan Laporan
Hasil Pemeriksaan
LHP bPK
No. 73SIX-XX.1122010
tanggal 23 Desember 2010.
The BPK’s corrections of reimbursement calculations of the Company’s costs subsidy for
certain BBM products for 2009 are based on the BPK’s Audit Report LHP No. 73SIX-
XX.1122010 dated 23 December 2010.
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2 1
Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 557 Schedule
cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN
31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2010 AND 2009
Expressed in millions of Rupiah, unless otherwise stated
8. PIUtANg DARI PEMERINtAH lanjutan
8. DUE FROM THE GOVERNMENT
continued
a. Piutang atas penggantian biaya subsidi
