Piutang atas penggantian biaya program konversi minyak tanah mitan ke LPG Receivables for reimbursement of costs for kerosene conversion to LPG program Receivables for reimbursement of costs for kerosene conversion to LPG program

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

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

Piutang ini merupakan jumlah tagihan Perusahaan kepada Pemerintah atas biaya penggantian penyediaan dan pendistribusian perdana LPG tabung 3 kg dan kompor beserta peralatannya sesuai dengan surat MESDM No. 3175K10MEM2007 tanggal 27 Desember 2007 sebagai berikut: These receivables represent amounts due from the Government to the Company for the reimbursement of costs involving initial supply and distribution of LPG 3 kg cylinders, stoves and accessories based on the letter from the MoEMR No. 3175K10MEM2007 dated 27 December 2007 as follows: 423 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 556 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 b. Piutang atas penggantian biaya program

konversi minyak tanah mitan ke LPG lanjutan

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

continued 2014 2013 Saldo awal 202,429 277,218 Beginning balance Penyaluran tabung LPG, Distribution of LPG cylinders, kompor dan peralatannya 17,649 27,279 stoves and accessories Penerimaan tunai 17,720 27,279 Cash received Koreksi audit - 17,498 Audit correction Kerugian selisih kurs 4,013 57,291 Foreign exchange loss 198,345 202,429 Dikurangi: Less: Penyisihan penurunan nilai 10,784 - Provision for impairment Saldo akhir 187,561 202,429 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