Piutang atas penggantian biaya subsidi jenis BBM tertentu Receivables for reimbursement of subsidy costs for certain fuel BBM products

421 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 554 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated 8. PIUTANG PEMERINTAH

8. DUE FROM THE GOVERNMENT

2014 2013 Perusahaan: The Company: Piutang atas penggantian Receivables for reimbursement biaya subsidi of subsidy costs for jenis BBM tertentu 2,317,366 2,757,919 certain fuel BBM products Piutang atas penggantian Receivables for reimbursement biaya program konversi of costs for kerosene minyak tanah ke LPG 198,345 202,429 conversion to LPG program Piutang imbalan jasa pemasaran 469,325 371,004 Receivables for marketing fees Piutang atas penggantian Receivables for reimbursement biaya subsidi of cost subsidy for LPG tabung 3 Kg 701,546 808,720 LPG 3 Kg cylinders Jumlah - Perusahaan 3,686,582 4,140,072 Total - the Company Entitas anak 139,449 173,332 Subsidiaries Jumlah konsolidasian 3,826,031 4,313,404 Total consolidated Penyisihan penurunan nilai 28,360 22,450 Provision for impairment Jumlah 3,797,671 4,290,954 Total Jumlah piutang Pemerintah yang jatuh tempo untuk dilunasi dalam periode satu tahun setelah tanggal laporan keuangan dikelompokkan sebagai piutang lancar. Amounts due from the Government which are scheduled for settlement within one year of the financial statement date are categorised as a current receivables. Mutasi penyisihan penurunan nilai piutang Pemerintah sebagai berikut: Movements in the provision for impairment of amounts due from the Government are as follows: 2014 2013 Saldo awal 22,450 275,610 Beginning balance Penurunan nilai selama tahun berjalan 11,584 16,819 Impairment during the year Pembalikan penurunan nilai atas Reversal of impairment of piutang yang terpulihkan 4,874 214,185 recovered receivables Keuntungan selisih kurs 800 55,794 Foreign exchange gain Saldo akhir 28,360 22,450 Ending balance

a. Piutang atas penggantian biaya subsidi jenis BBM tertentu

a. Receivables for reimbursement of subsidy costs 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 subsidy costs for certain BBM products are billings for the BBM subsidy provided to the public. Penugasan Pemerintah dalam bentuk Public Service Obligation PSO kepada Perusahaan ditetapkan berdasarkan kontrak tahunan dengan BPH Migas. Penetapan harga jual BBM bersubsidi tersebut didasarkan pada Surat Keputusan MESDM. The Public Service Obligation PSO mandate to the Company from the Government is based on an annual contract with BPH Migas. The sales price of the subsidised BBM products is based on MoEMR’s Decision Letter. Mekanisme pembayaran subsidi didasarkan pada besarnya anggaran yang ditetapkan dalam Anggaran Pendapatan dan Belanja Negara APBN dan APBN Perubahan APBN-P. Terdapat kekurangan anggaran untuk subsidi tahun 2014 karena penyaluran subsidi jenis BBM tertentu melebihi kuota nilai yang ditetapkan dalam APBN dan APBN-P tahun 2014. The mechanism for the subsidy payment is based on the amount decided in the State Budget APBN and Amended State Budget APBN-P. There was a budget shortage in the 2014 subsidy due to the distribution of certain BBM products exceeded the quotas set in the APBN and APBN-P for 2014. 422 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated 8. PIUTANG PEMERINTAH lanjutan

8. DUE FROM THE GOVERNMENT continued a. Piutang atas penggantian biaya subsidi

jenis BBM tertentu lanjutan a. Receivables for reimbursement of subsidy costs for certain fuel BBM products continued Saldo piutang penggantian subsidi jenis BBM tertentu ini akan dibayarkan melalui mekanisme APBN periode berikutnya. The receivables balance for reimbursement of subsidy costs for certain fuel BBM products will be settled via the mechanism of the next APBN period. 2014 2013 Saldo awal 2,757,919 2,084,986 Beginning balance Ditambah: Add: Penggantian biaya subsidi Reimbursement of subsidy costs jenis BBM tertentu for certain BBM products for tahun berjalan Catatan 27 14,156,481 16,795,944 current year Note 27 Koreksi persediaan akhir atas Corrections of ending inventory penggantian biaya subsidi for reimbursement of subsidy jenis BBM tertentu untuk costs for certain BBM products tahun 2013 Catatan 27 26,130 - for the year 2013 Note 27 Koreksi BPK atas Correction from BPK penggantian biaya subsidi for reimbursement of subsidy jenis BBM tertentu tahun costs for certain BBM products 2013 Catatan 27 64,896 - -for the year 2013 Note 27 Koreksi BPK atas Correction from BPK penggantian biaya subsidi for reimbursement of subsidy jenis BBM tertentu tahun costs for certain BBM products 2012 Catatan 27 - 26,061 26,061for year 2012 Note 27 Dikurangi: Less: Penerimaan tunai 14,040,171 15,413,327 Cash received Saling hapus dengan Offsetting with nilai lawan Catatan 16a 475,225 - conversion account Note 16a Saling hapus dengan Offsetting with PPN dan pajak penghasilan underpayment of VAT and tahun 2012 102,367 - income tax for year 2012 Kerugian selisih kurs 18,037 735,745 Foreign exchange loss Saldo akhir 2,317,366 2,757,919 Ending balance Koreksi atas perhitungan tagihan penggantian biaya subsidi BBM dilakukan berdasarkan hasil audit dari BPK dan dicatat pada periode dimana audit diselesaikan. Corrections on billings for subsidy cost reimbursements are based on BPK’s Audit and recorded in the period in which the audit was completed.

b. Piutang atas penggantian biaya program konversi minyak tanah mitan ke LPG