TRADE RECEIVABLES - THIRD PARTIES

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 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 592 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 Koreksi BPK atas penghitungan tagihan penggantian biaya subsidi jenis BBM tertentu Perusahaan di tahun 2012 sebesar Rp70.312 juta setara dengan US7.758 adalah berdasarkan Laporan Hasil Pemeriksaan “LHP” BPK No. 42.AAUDITAMAVIIPDTT 072012 tertanggal 12 Juli 2012. BPK’s corrections of Rp70,312 million equivalent to US7,758 on reimbursement calculations of the Company’s cost subsidy for certain BBM products in 2012 are based on BPK’s Audit Report “LHP” No. 42.AAUDITAMA VIIPDTT072012 dated 12 July 2012. Koreksi BPK atas penghitungan tagihan penggantian biaya subsidi jenis BBM tertentu Perusahaan di tahun 2011 sebesar Rp44.946 juta setara dengan US5.119 adalah berdasarkan LHP BPK No. 29AUDITAMAVIIPDTT092011 tertanggal 12 September 2011. BPK’s corrections of Rp44,946 million equivalent to US5,119 on reimbursement calculations of the Company’s cost subsidy for certain BBM products in 2011 are based on BPK’s Audit Report LHP No. 29AUDITAMA VIIPDTT092011 dated 12 September 2011. Jumlah-jumlah terutang kepada Pemerintah yang telah diperhitungkan sebagai pengurang piutang penggantian biaya subsidi jenis BBM tertentu adalah berdasarkan Surat Perintah Membayar SPM yang dikeluarkan oleh Menteri Keuangan. Jumlah-jumlah tersebut tercantum dalam Laporan Satuan Kerja Satker Penerimaan Negara yang anggotanya merupakan perwakilan dari Kementerian Keuangan Direktorat Jenderal Anggaran dan Perimbangan Keuangan, Kementrian ESDM, Bank Indonesia dan Perusahaan. The amounts due to the Government which have been offset by receivables arising in relation to the cost subsidy for certain BBM products are based on Payment Instruction Letters SPM issued by the Minister of Finance. The amounts are included in the Report of the State Revenue Working Unit Satker, whose members comprise representatives from the Ministry of Finance Directorate General of Budget and Finance Stability, Ministry of Energy and Mineral Resources, Bank Indonesia and the Company.

b. Piutang atas penggantian biaya program

konversi minyak tanah mitan ke LPG b. Receivables for reimbursements of costs for kerosene conversion to LPG program Piutang ini merupakan jumlah terutang ke Perusahaan dari 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 to the Company from the Goverment for reimbursements of costs involving initial supply and distribution of LPG 3 kg cylinders, stoves and accessories based on letter of MoEMR No. 3175K10MEM2007 dated on 27 December 2007 as follows: