CASH AND CASH EQUIVALENTS continued

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 589 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

9. PIUTANG DARI PEMERINTAH

9. DUE FROM THE GOVERNMENT

1 Januari 2012 2011 January 2011 Perusahaan: The Company: Receivables for Piutang atas penggantian reimbursement of cost biaya subsidi subsidy for certain fuel jenis BBM tertentu 2,084,986 736,577 431,684 BBM products Receivables for Piutang atas penggantian reimbursement of costs biaya program konversi for kerosene conversion minyak tanah ke LPG 277,218 287,903 244,078 to LPG program Receivables Piutang imbalan jasa pemasaran 264,265 301,684 151,057 for marketing fees Piutang atas penggantian Receivables for reimbursement biaya subsidi of cost subsidy LPG tabung 3 kg 222,659 136,878 144,992 for LPG 3 kg cylinders Penerimaan Negara dari State revenue in relation to aktivitas usaha hulu Catatan 17b - 15,918 - upstream activity Note 17b Lebih bayar pajak penghasilan Overpayment of income tax dari kegiatan Technical Assistance involving Elnusa Tristar Ramba Contract TAC Elnusa Ltd., BVI Technical Assistance Tristar Ramba Ltd., BVI - - 29,926 Contract TAC activities Lain-lain 130 138 140 Others Jumlah - Perusahaan 2,849,258 1,479,098 1,001,877 Total - the Company Entitas Anak: Subsidiaries: PT Pertamina EP PT Pertamina EP - Domestic Market Obligation Domestic Market Obligation - DMO fees 83,403 460,189 182,298 DMO fees - Under lifting 20,170 28,190 147,494 Under lifting - PT Pertamina Hulu Energi: PT Pertamina Hulu Energi: - DMO fees 24,750 203,762 174,846 DMO fees - - Under lifting 12,555 4,086 7,852 Under lifting - Jumlah - Entitas Anak 140,878 696,227 512,490 Total - Subsidiaries Jumlah konsolidasian 2,990,136 2,175,325 1,514,367 Total consolidated Penyisihan penurunan nilai 275,610 269,447 27,716 Provision for impairment 2,714,526 1,905,878 1,486,651 Dikurangi: bagian lancar 2,714,526 1,828,857 1,253,486 Less: current portion Bagian tidak lancar - 77,021 233,165 Non-current portion Jumlah piutang dari Pemerintah yang jatuh tempo untuk dilunasi dalam periode 1 satu tahun setelah tanggal neraca dikelompokkan sebagai piutang lancar. Due from the Government which is due for settlement within 1 one year after the balance sheet date is categorised as a current receivable. Disajikan kembali lihat Catatan 4 As restated refer to Note 4 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 590 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

9. PIUTANG DARI PEMERINTAH lanjutan

9. DUE FROM THE GOVERNMENT continued

Mutasi penyisihan penurunan nilai atas piutang dari Pemerintah adalah sebagai berikut: Movements in the provision for impairment of due from the Government are as follows: 2012 2011 Saldo awal 269,447 27,716 Beginning balance Penurunan nilai selama tahun berjalan 31,580 241,967 Impairment during the year Pemulihan nilai selama tahun berjalan 9,217 - Recovery during the year Keuntungan selisih kurs 16,200 236 Foreign exchange gain Saldo akhir 275,610 269,447 Ending balance

a. Piutang atas penggantian biaya subsidi

jenis BBM tertentu a. Receivables for reimbursement of the cost subsidy for certain fuel BBM products Piutang Perusahaan atas penggantian biaya subsidi jenis BBM tertentu merupakan tagihan atas subsidi BBM yang disalurkan kepada masyarakat. The Company’s receivables for reimbursement of the cost subsidy for certain BBM products are billings for the BBM subsidy provided to the public. Penugasan Pemerintah dalam bentuk Public Service Obligation “PSO” kepada Perusahaan untuk menyalurkan jenis BBM tertentu di tahun 2012 didasarkan pada Surat Keputusan Kepala Badan Pengatur Hilir Minyak dan Gas Bumi BPH Migas No. 275PSOBPH MigasKomXII2011, No. 276PSOBPH MigasKomXII2011 dan No. 277PSOBPH MigasKomXII2011 yang semuanya bertanggal 27 Desember 2011. The Public Service Obligation “PSO” Government assignment to the Company to distribute certain BBM products in 2012 is based on Decisions Letter of the Head of the Executive Agency for Downstream Oil and Gas Activity BPH Migas No. 275PSOBPH MigasKomXII 2011, No. 276PSOBPH MigasKomXII2011 and No. 277PSOBPH MigasKomXII2011, all dated 27 December 2011. Penugasan Pemerintah dalam bentuk PSO kepada Perusahaan untuk menyalurkan jenis BBM tertentu di tahun 2011 di dasarkan pada Surat Keputusan Kepala Badan Pengatur Hilir Minyak dan Gas Bumi BPH Migas No. 228PSOBPH MigasKomXII2010, No. 229PSOBPH MigasKomXII2010 dan No. 230PSOBPH MigasKomXII2010 yang semuanya bertanggal 23 Desember 2010. The PSO Government assignment to the Company to distribute certain BBM products in 2011 is based on Decisions Letter of the Head of the Executive Agency for Downstream Oil and Gas Activity BPH Migas No. 228PSOBPH MigasKomXII2010, No. 229PSOBPH MigasKomXII2010 and No. 230PSOBPH MigasKomXII2010 all dated 23 Desember 2010. Penetapan harga jenis BBM tertentu didasarkan pada Surat Keputusan MESDM No. 112912MEM.M2012 tanggal 10 Februari 2012 perihal Harga Patokan Jenis BBM tertentu dan LPG 3 kg Tahun Anggaran 2012. The pricing of certain BBM products is based on Decree of the MoEMR No. 112912MEM.M2012 dated 10 February 2012 regarding the standard pricing of certain BBM products and LPG 3 kg for the budget year of 2012. Atas penugasan Pemerintah dimaksud, Perusahaan berhak untuk memperoleh penggantian sebagaimana diatur dalam Peraturan Menteri Keuangan No. 65PMK.022012 tanggal 30 April 2012 tentang Perubahan Atas Peraturan Menteri Keuangan No. 217PMK.022012 tentang Tata Cara Penyediaan Anggaran, Penghitungan, Pembayaran dan Pertanggungjawaban Subsidi Jenis Bahan Bakar Minyak Tertentu. Relating to that assignment from the Goverment, the Company is entitled to receive compensation as stipulated in Minister of Finance Regulation No. 65PMK.022012 dated 30 April 2012 regarding the Amendment of Minister of Finance Regulation No. 217PMK.022012 regarding Procedures of Budget Provision, Calculation, Payment and Accountability for the Subsidy on Certain BBM products. Disajikan kembali lihat Catatan 4 As restated refer to Note 4