Pengakuan Revenue and expense recognition

w w w .p e rt a mi n a .co m 257 256 L APO R AN T AH U N AN | AN N U AL R EPO R T PER T AMI N A 2 1 Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 537 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

2. IKHtISAR KEBIJAKAN AKUNtANSI PENtINg

lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

p. Pengakuan

pendapatan dan beban lanjutan

p. Revenue and expense recognition

continued i Pendapatan lanjutan i Revenue continued Pendapatan denda yang berasal dari piutang penjualan produk bbM yang tertunggak diakui jika besar kemungkinan Perusahaan akan memperoleh sumber daya ekonomis sehubungan dengan penyelesaian atas piutang tersebut, namun demikian pada umumnya diakui pada saat Perusahaan dan pelanggan tersebut menyepakati jumlah penalti dan ada bukti- bukti bahwa pelanggan berkomitmen untuk membayar penaltinya. Penalty income from overdue receivables from BBM sales is recognised to the extent that it is probable that the Company will receive economic resources related to the settlement of those receivables, and is generally recognised when the Company and its customers agree on the amount of the penalties and there is evidence that the customers have committed to pay the penalties. Pendapatan dan biaya dari pendapatan sehubungan dengan jual beli gas bumi antara Perusahaan, kontraktor minyak dan gas, dan pembeli dicatat berdasarkan Gas Sales and Supply Agreements GSA. Perusahaan menandatangani GSA berdasarkan peraturan Pemerintah yang mengharuskan penjualan gas bumi dari kontraktor ke pembeli dilakukan melalui Perusahaan pada nilai yang sama dengan harga beli gas bumi transaksi pass-through. Revenue and cost of revenue involving sales and purchases of natural gas among the Company, oil and gas contractors, and buyers are recorded based on Gas Sales and Supply Agreements GSAs. The Company signs GSAs based on a Government regulation which stipulates that the sale of natural gas from contractors to the buyers should be made through the Company in the same amount of the purchase costs of the natural gas pass- through transactions. biaya dan pendapatan sehubungan dengan penjualan listrik antara PGE, kontraktor panas bumi, dan PT Perusahaan Listrik Negara Persero PLN Perusahaan Listrik Milik Negara dicatat berdasarkan Energy Sales Contracts ESC dalam Kontrak Operasi bersama KOb. KOb tersebut mengharuskan penjualan listrik dari kontraktor KOb ke PLN dilakukan melalui PGE pada nilai yang sama dengan biaya pembelian listrik dari kontraktor KOb. The cost and revenue involving sales of electricity among PGE, geothermal contractors and PT Perusahaan Listrik Negara Persero PLN are recorded based on Energy Sales Contracts ESCs under Joint Operating Contracts JOCs. The contracts stipulate that the sale of electricity from the JOC contractors to PLN i s to be made through PGE in the same amount of the purchase costs of the electricity from the JOCs. ii beban ii Expenses beban diakui pada saat terjadinya berdasarkan konsep akrual. Expenses are recognised when incurred on an accrual basis. Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 538 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

2. IKHtISAR KEBIJAKAN AKUNtANSI PENtINg

lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

q. Program pensiun dan imbalan kerja