EQUITY ADJUSTMENTS AND GOVERNMENT CONTRIBUTED

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 142

29. PENGGANTIAN BIAYA

SUBSIDI DARI PEMERINTAH lanjutan 29. SUBSIDY REIMBURSEMENTS FROM THE GOVERNMENT continued Perusahaan menerima pendapatan dari penggantian biaya subsidi sesuai dengan hasil audit BPK. Selisih yang timbul antara jumlah penggantian biaya subsidi yang telah dibukukan dengan hasil audit BPK dicatat pada periode dimana laporan hasil audit tersebut diperoleh. The Company received revenue from subsidy reimbursements based on the result of BPK’s audit. Any differences in subsidy reimbursement amounts between book and BPK’s audit are adjusted in the period when the audit report is received. Mulai 1 Januari 2015, terdapat perubahan penghitungan penggantian biaya subsidi dari Pemerintah untuk BBM jenis tertentu, contohnya mengeluarkan bensin premium dalam penghitungan subsidi dan nilai subsidi tetap untuk minyak solar. Since January 1, 2015, there was changes in calculation of subsidy reimbursement from the Government for certain BBM products, such as excluding of premium gasoline from calculation of subsidy reimbursement and fixed subsidy reimbursement for automotive diesel oil.

30. PENJUALAN EKSPOR MINYAK MENTAH, GAS BUMI DAN PRODUK MINYAK

30. EXPORT OF CRUDE OIL, NATURAL GAS AND OIL PRODUCTS

2015 2014 Produk minyak 788.451 4.651.470 Oil products Minyak mentah 317.180 1.754.690 Crude oil Gas bumi 164.016 300.504 Natural gas Total 1.269.647 6.706.664 Total

31. PENDAPATAN USAHA

DARI AKTIVITAS OPERASI LAINNYA 31. REVENUES FROM OTHER OPERATING ACTIVITIES 2015 2014 Natural gas transportation Jasa transportasi gas bumi 190.389 134.525 services Jasa perkapalan 185.605 189.527 Shipping services Jasa penunjang hulu 147.785 196.797 Upstream support services Jasa kesehatan dan rumah sakit 67.509 71.825 Health and hospital services Jasa transportasi udara 45.406 64.129 Air transportation services Technical and transportation Jasa teknik dan transportasi 24.391 19.480 services Jasa perkantoran dan perhotelan 13.570 16.836 Office and hospitality services Lain-lain masing-masing di bawah US10.000 48.184 53.215 Others each below US10,000 Total 722.839 746.334 Total Disajikan kembali Catatan 5 As restated Note 5 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 143 32. BEBAN POKOK PENJUALAN 32. COST OF GOODS SOLD 2015 2014 Saldo awal persediaan produk minyak 5.052.724 6.265.130 Beginning balance of oil products Penyisihan penurunan nilai persediaan Provision for decline in value of produk minyak Catatan 10 115.143 57.672 oil products Note 10 Subtotal 4.937.581 6.207.458 Sub-total Beban produksi: Production costs: - Bahan baku 12.872.853 26.942.458 Direct materials - - Bahan pembantu 814.396 1.574.551 Supporting materials - - Utilitas, prasarana, bahan bakar 554.201 719.755 Utilities, infrastructure and fuel - - Sewa 550.479 550.191 Rent - - Penyusutan Catatan 13 438.456 371.619 Depreciation Note 13 - - Gaji, upah dan tunjangan Salaries, wages, and - karyawan lainnya 336.662 427.111 other employee benefits - Angkut dan transportasi 113.911 235.892 Freight and transportation - - Overhead 113.795 138.791 Overheads - - Jasa profesional 109.369 107.533 Professional services - - Material dan peralatan 100.579 114.150 Materials and equipment - - Bea masuk 96.618 146.095 Custom and duty - - Perawatan dan perbaikan 83.659 104.869 Maintenance and repairs - - Perjalanan dinas 13.521 22.837 Business travel - Subtotal 16.198.499 31.455.852 Sub-total Pembelian produk minyak Purchases of oil products dan lainnya: and others: - Impor bensin premium 6.989.611 12.572.310 Imports of premium gasoline - - Impor produk minyak lainnya 3.343.087 6.068.445 Imports of other oil products - - Pembelian domestik produk Domestic purchases of - minyak lainnya 1.734.113 3.269.306 other oil products - Impor minyak solar 1.177.832 4.617.643 Imports of ADO - - Pembelian energi panas bumi 329.208 331.128 Purchases of geothermal energy - 13.573.851 26.858.832 Saldo akhir persediaan produk minyak 3.023.987 5.052.724 Ending balance of oil products Penyisihan penurunan nilai persediaan Provision for decline in value of oil produk minyak Catatan 10 225.457 115.143 products Note 10 Subtotal 2.798.530 4.937.581 Sub-total Total 31.911.401 59.584.561 Total Disajikan kembali Catatan 5 As restated Note 5