Piutang atas penggantian biaya subsidi LPG tabung 3 kg Piutang atas penggantian biaya subsidi LPG tabung 3 kg lanjutan Receivables for reimbursement of subsidy costs for 3 kg LPG cylinders continued

Laporan Tahunan 2015 Annual Report PERTAMINA tamina 2015 Per Profil Perusahaan Company Profile Analisa dan Pembahasan Manajemen Management’ s Discussion and Analysis Tata Kelola Perusahaan Corporate Gover nance Tanggung Jawab Sosial Perusahaan Corporate Social Responsibility Infor masi Lain-lain Other Infor mation Laporan Keuangan Financial Repor t The original consolidated financial statements included herein are in the Indonesian language. PT PERTAMINA PERSERO DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain PT PERTAMINA PERSERO AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in thousands of US Dollars, unless otherwise stated 89 9. PIUTANG PEMERINTAH lanjutan 9. DUE FROM THE GOVERNMENT continued

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

b. Receivables for reimbursement from conversion program of kerosene to LPG

continued 2015 2014 Saldo awal 198.345 202.429 Beginning balance Penyaluran tabung LPG, Distribution of LPG cylinders, kompor dan peralatannya 21.710 17.649 stoves and accessories Penerimaan tunai 198.774 17.720 Cash received Kerugian selisih kurs 21.281 4.013 Foreign exchange loss Subtotal - 198.345 Sub-total Dikurangi: Less: Penyisihan penurunan nilai - 10.784 Provision for impairment Saldo akhir - 187.561 Ending balance Anggaran untuk kekurangan penggantian biaya program konversi telah dialokasikan dalam APBN 2015. The budget for the remaining balance of reimbursement of costs for the conversion program has been allocated in APBN 2015. c. Piutang imbalan jasa pemasaran c. Receivables for marketing fees Piutang ini merupakan jumlah tagihan Perusahaan kepada Pemerintah melalui SKK Migas untuk komisi jasa memasarkan minyak mentah, gas bumi dan LNG milik Pemerintah. These receivables represent amounts due from the Government through SKK Migas to the Company for fees from marketing activities in relation to the Government’s crude oil, natural gas and LNG. Rincian piutang imbalan jasa pemasaran sebagai berikut: The details of marketing fees are as follows: 2015 2014 Imbalan jasa pemasaran: Marketing fees: 2015 39.892 - 2015 2014 69.160 96.843 2014 2013 68.489 107.334 2013 2012 82.514 127.763 2012 2011 92.739 137.385 2011 352.794 469.325 Dikurangi: Less: Penyisihan penurunan nilai 33.196 17.576 Provision for impairment Saldo akhir 319.598 451.749 Ending balance Pemerintah akan membayar setelah audit oleh BPK atas jasa pemasaran ini selesai. The Government will pay upon completion of audit by BPK on these marketing fees.

d. Piutang atas penggantian biaya subsidi LPG tabung 3 kg

d. Receivables for reimbursement of subsidy costs for 3 kg LPG cylinders

Piutang ini merupakan penggantian biaya subsidi LPG 3 kg yang disalurkan kepada masyarakat. Penugasan Pemerintah dalam bentuk PSO kepada Perusahaan dan penetapan harganya ditetapkan berdasarkan kontrak tahunan dengan Kementerian ESDM. These receivables represent reimbursement of subsidy costs for 3 kg LPG cylinders which was distributed to the public by the Company. This Government assignment is in the form of a PSO and its pricing is set based on a yearly contract with MoEMR. Laporan Tahunan 2015 Annual Report PERTAMINA The original consolidated financial statements included herein are in the Indonesian language. PT PERTAMINA PERSERO DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain PT PERTAMINA PERSERO AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in thousands of US Dollars, unless otherwise stated 90 9. PIUTANG PEMERINTAH lanjutan 9. DUE FROM THE GOVERNMENT continued

d. Piutang atas penggantian biaya subsidi LPG tabung 3 kg lanjutan

d. Receivables for reimbursement of subsidy costs for 3 kg LPG cylinders continued

Pembayaran subsidi oleh Pemerintah didasarkan pada besarnya anggaran yang ditetapkan di dalam APBN. Untuk subsidi LPG 3 kg tahun 2014 terdapat kekurangan anggaran karena penyaluran LPG 3 kg telah melebihi nilai anggaran dalam APBN-P 2014. Subsidy payments by the Government are based on budget availability as set out in the APBN. For subsidy of 3 kg LPG cylinders for the year 2014, there was a budget shortfall due to the fact the distributions of 3 kg LPG cylinders exceeded the budget in APBN-P 2014. Saldo piutang subsidi LPG 3 kg ini akan dibayarkan melalui mekanisme APBN periode berikutnya. The receivables balance for the 3 kg LPG cylinders subsidy will be settled via the mechanism of the next APBN period. 2015 2014 Saldo awal 701.546 808.720 Beginning balance Ditambah: Add: Penggantian biaya subsidi LPG 3 kg LPG cylinders subsidy tabung 3 kg tahun costs reimbursement berjalan Catatan 29 2.077.347 3.662.257 for the current year Note 29 Koreksi BPK atas Corrections from BPK penggantian biaya subsidi for reimbursement of subsidy LPG tabung 3 kg costs for 3 kg LPG cylinders tahun 2014 Catatan 29 2.259 - year 2014 Note 29 Koreksi BPK atas Corrections from BPK penggantian biaya subsidi for reimbursement of subsidy LPG tabung 3 kg costs for 3 kg LPG cylinders tahun 2013 Catatan 29 - 56 year 2013 Note 29 Dikurangi: Less: Pembayaran tunai 1.790.095 3.601.530 Cash payment Saling hapus dengan Offsetting with finance lease liabilitas sewa pembiayaan liability involving atas pemakaian Barang Milik State-Owned Assets utilized Negara oleh PT Pertamina EP - 179.066 by PT Pertamina EP Keuntungankerugian selisih kurs 51.714 11.221 Gainloss on foreign exchange Saldo akhir 934.825 701.546 Ending balance e. Piutang Entitas Anak e. Subsidiaries’ receivables