RESTRICTED CASH LKFS Pertamina (Persero) 2013 combined edit

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 556 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousands of US Dollars, unless otherwise stated

8. PIUTANG PEMERINTAH lanjutan

8. DUE FROM THE GOVERNMENT continued

Mutasi penyisihan penurunan nilai piutang Pemerintah sebagai berikut: Movements in the provision for impairment of due from the Government are as follows: 2013 2012 Saldo awal 275,610 269,447 Beginning balance Penurunan nilai selama tahun berjalan 16,819 31,580 Impairment during the year Pembalikan penurunan nilai atas Reversal of impairment of piutang yang terpulihkan 214,185 9,217 recovered receivables Keuntungan selisih kurs 55,794 16,200 Foreign exchange gain Saldo akhir 22,450 275,610 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. Subsidi tahun 2013 terdapat kekurangan anggaran, karena penyaluran subsidi jenis BBM tertentu melebihi nilai yang ditetapkan dalam APBN dan APBN-P tahun 2013. 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 2013 subsidy due to the distribution of certain BBM products which exceeded the amount decided in the APBN and APBN-P year 2013. 2013 2012 Saldo awal 2,084,986 739,754 Beginning balance Ditambah: Add: Penggantian biaya subsidi Reimbursement of subsidy costs jenis BBM tertentu for certain BBM products for tahun berjalan Catatan 27 16,795,944 18,756,863 current year Note 27 Correction from BPK Koreksi BPK atas for reimbursement penggantian biaya subsidi of subsidy costs jenis BBM tertentu tahun for certain BBM products 2012 Catatan 27 26,061 - for year 2012 Note 27 Correction from BPK Koreksi BPK atas for reimbursements penggantian biaya subsidi of subsidy costs jenis BBM tertentu tahun for certain BBM products 2011 Catatan 27 - 7,758 for year 2011 Note 27 Dikurangi: Less: Penerimaan tunai 15,413,327 17,135,995 Cash received Kerugian selisih kurs 735,745 267,878 Foreign exchange loss Saldo akhir 2,757,919 2,084,986 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 Report and recorded in the period in which the audit was completed. PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 557 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 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 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: 2013 2012 Saldo awal 277,218 287,903 Beginning balance Penyaluran tabung LPG, Distribution of LPG cylinders kompor dan peralatannya 27,279 7,461 stoves and accessories Penerimaan tunai 27,279 - Cash received Koreksi audit 17,498 - Audit correction Kerugian selisih kurs 57,291 18,146 Foreign exchange loss 202,429 277,218 Dikurangi: Less: Penyisihan penurunan nilai - 269,979 Provision for impairment Saldo akhir 202,429 7,239 Ending balance Perusahaan telah mengajukan permohonan penambahan alokasi anggaran terhadap kekurangan penggantian biaya kepada Pemerintah. The Company has proposed an additional budget allocation for the settlement of the underpayment of these reimbursement costs to the Government. Pada tanggal 28 Juni 2013 melalui surat No. S-1438AG2013, Direktorat Jenderal Anggaran meminta kepada Badan Pengawasan Keuangan dan Pembangunan BPKP untuk melakukan audit terhadap piutang penggantian biaya program konversi mitan tersebut di atas. Selanjutnya, BPKP telah menyelesaikan auditnya dan menerbitkan laporan hasil verifikasi No. LAP- 237D1022013 tanggal 20 Desember 2013 dengan jumlah yang telah disetujui sebesar Rp2.714.150 juta termasuk pajak. Selisih antara hasil verifikasi BPKP dengan catatan Perusahaan sebesar Rp213.285 juta ekuivalen dengan US17.498 dibebankan pada laporan laba-rugi tahun berjalan. On 28 June 2013 through letter No. S- 1438AG2013, the Directorate General of Budget requested that the Finance and Development Supervisory Agency BPKP conduct an audit of the receivables for cost reimbursements for the above kerosene conversion program. BPKP has completed its audit and issued its verification report No. LAP- 237D1022013 dated 20 December 2013 with amounts approved for reimbursement of Rp2,714,150 million including tax. The difference between BPKP’s verification report and the Company’s record of Rp213,285 million equivalent to US17,498 was expensed in the current year profit or loss. Berdasarkan laporan tersebut di atas, Direktorat Jenderal Minyak dan Gas Kementerian Energi dan Sumber Daya Mineral, melalui surat No. 41012DJM.O2014, telah mengusulkan agar pembayaran dilakukan melalui APBN-P tahun 2014 kepada Direktorat Jenderal Anggaran Kementerian Keuangan. Berdasarkan surat No. S-96AG2014 tanggal 22 Januari 2014, Kementerian Keuangan cq. Direktorat Jenderal Anggaran menyatakan bahwa Kementerian Keuangan akan mengupayakan pembayaran piutang tersebut pada tahun 2014. Based on the report above, the Directorate General of Oil and Gas at MoEMR had sent a letter No. 41012DJM.O2014 to the Directorate General of Budget Ministry of Finance containing a proposal of payment which would be settled through APBN-P in the year 2014. Based on letter No. S-96AG2014 dated 22 January 2014, Ministry of Finance cq. the Directorate General of Budget stated that Ministry of Finance would seek to settle the receivables in 2014.