Standar baru dan revisi yang diadopsi oleh Grup lanjutan

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 524 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

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued b. Perubahan kebijakan akuntansi dan pengungkapan lanjutan b. Changes in accounting policies and disclosures continued ii. Penerapan dari standar dan interpretasi barurevisi berikut, tidak menimbulkan perubahan besar terhadap kebijakan akuntansi Grup dan efek material terhadap laporan keuangan konsolidasian lanjutan ii. The adoption of these newrevised standards and interpretations did not result in substantial changes to the Group’s accounting policies and had no material effect on the amounts reported in the consolidated financial statements continued - PSAK No. 34 Revisi 2010, “Kontrak Konstruksi”; - PSAK No. 36 Revisi 2010, “Akuntansi Asuransi Jiwa”; - PSAK No. 45 Revisi 2011, “Pelaporan Keuangan Entitas Nirlaba”; - PSAK No. 50 Revisi 2010, “Instrumen Keuangan: Penyajian”; - PSAK No. 53 Revisi 2010, “Pembayaran Berbasis Saham”; - PSAK No. 55 Revisi 2010, “Instrumen Keuangan: Pengakuan dan Pengukuran”; - PSAK No. 56 Revisi 2011, “Laba Per Saham”; - SFAS No. 34 Revised 2010, “Construction Contracts”; - SFAS No. 36 Revised 2010, “Accounting for Life Insurance”; - SFAS No. 45 Revised 2011, “Report of Non-profit Entity”; - SFAS No. 50 Revised 2010, “Financial Instruments: Presentation”; - SFAS No. 53 Revised 2010, “Share- Based Payments”; - SFAS No. 55 Revised 2010, “Financial Instrument: Recognition and Measurement”; - SFAS No. 56 Revised 2011, “Earning Per Share”; - PSAK No. 61, “Akuntansi Hibah Pemerintah dan Pengungkapan Bantuan Pemerintah”; - PSAK No. 63 Revisi 2011, “Pelaporan Keuangan dalam Ekonomi Hiperinflasi”; - ISAK No. 13, “Lindung Nilai Investasi Neto dalam Kegiatan Usaha Luar Negeri”; - ISAK No. 15, “Batas Aset Imbalan Pasti, Persyaratan Pendanaan Minimum dan Interaksinya”; - ISAK No. 16, ”Pengaturan Konsesi Jasa”; - ISAK No. 18, “Bantuan Pemerintah - Tidak Berelasi Spesifik dengan Aktivitas Operasi”; - ISAK No. 19, “Aplikasi Pendekatan Penyajian Kembali Pada PSAK No. 63: Pelaporan Keuangan Dalam Ekonomi Hiperinflasi”; - SFAS No. 61, “Accounting for Government Grants and Disclosure of Government Assistance”; - SFAS No. 63 Revised 2011, “Financial Reporting in Hyperinflationary Economies”; - IFAS No. 13, “Hedging of a Net Investment in a Foreign Operation”; - IFAS No. 15, “The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction”; - IFAS No. 16, “Service Concession Arrangements”; - IFAS No. 18, “Government Assistance - No Specific Relation to Operating Activities”; - IFAS No. 19, “Restatement Approach on SFAS No. 63: Financial Reporting in Hyperinflationary Economies”; - ISAK No. 20, “Pajak Penghasilan - Perubahan dalam Status Pajak Entitas atau Para Pemegang Sahamnya”; - ISAK No. 22, “Perjanjian Konsesi Jasa: Pengungkapan”; - ISAK No. 23, “Sewa Operasi - Insentif”; - ISAK No. 24, “Evaluasi Substansi Beberapa Transaksi yang Melibatkan Suatu Bentuk Legal Sewa”; dan - ISAK No. 26, “Penilaian Ulang Derivatif Melekat”. - IFAS No. 20, “Income Taxes - Changes in the Tax Status of an Entity or its Shareholders”; - IFAS No. 22, “Service Concession Arrangements: Disclosure”; - IFAS No. 23, “Operating Lease – Incentives”; - IFAS No. 24, “Evaluating the Substance of Transaction Involving the Legal Form of a Lease”; and - IFAS No. 26, “Re-assessment of Embedded Derivatives”.