RESTRICTED CASH Laporan Keuangan Konsolidasi 2012(Audited)

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 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 591 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

a. Piutang atas penggantian biaya subsidi

jenis BBM tertentu lanjutan a. Receivables for reimbursement of the cost subsidy for certain fuel BBM products continued Mekanisme pembayaran subsidi didasarkan pada besarnya anggaran yang ditetapkan di dalam Anggaran Pendapatan dan Belanja Negara “APBN” dan APBN Perubahan “APBN-P”. Subsidi tahun 2012 terdapat kekurangan anggaran, karena penyaluran subsidi jenis BBM tertentu melebihi kuota dan nilai yang ditetapkan di dalam APBN 2012 sehingga dilakukan penambahan nilai subsidi pada APBN-P tahun 2012. The mechanism for the subsidy payment is based on the amount of the budget decided in the State Budget “APBN” and Amended State Budget “APBN-P”. There was a budget shortage in the 2012 subsidy due to the distribution of certain BBM products which exceeded the quota and the amount decided in the 2012 APBN, and therefore it caused an additional amount of subsidy in the APBN-P year 2012. Saldo piutang Pemerintah ini akan dibayarkan melalui mekanisme APBN dan APBN-P tahun 2013 setelah hasil audit Badan Pemeriksa Keuangan BPK Republik Indonesia. The balance of due from the Goverment will be settled by the mechanism of the 2013 APBN and APBN-P after being audited by the Supreme Audit Agency BPK of Republic of Indonesia. 2012 2011 Saldo awal 736,577 431,684 Beginning balance Reklasifikasi 3,177 - Reclassification Saldo awal Beginning balance setelah reklasifikasi 739,754 431,684 after reclassification Ditambah: Add: Biaya subsidi jenis BBM Cost subsidy for certain tertentu Catatan 29 18,756,863 15,442,938 BBM products Note 29 Correction from BPK Koreksi BPK atas for reimbursements penggantian biaya subsidi of subsidy costs jenis BBM tertentu tahun of certain BBM products 2011 Catatan 29 7,758 - for year 2011 Note 29 Correction from BPK Koreksi BPK atas for reimbursements penggantian biaya subsidi of subsidy costs jenis BBM tertentu tahun of certain BBM products 2010 Catatan 29 - 5,119 for year 2010 Note 29 Dikurangi: Less: Penerimaan tunai 17,135,995 12,682,666 Cash received Piutang diperhitungkan Offset of receivable amount dengan liabilitas against balances due kepada Pemerintah: to the Government: Conversion account amount Nilai lawan terutang kepada due to the Government Pemerintah Catatan 17a - 2,336,154 Note 17a Kerugian selisih kurs 267,878 124,344 Foreign exchange loss Saldo akhir 2,084,986 736,577 Ending balance Disajikan kembali lihat Catatan 4 As restated refer to Note 4