Market risk continued Risiko kredit Credit risk

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 202 48. KEBIJAKAN MANAJEMEN RISIKO lanjutan 48. RISK MANAGEMENT POLICY continued b. Risiko keuangan lanjutan b. Financial risk continued

II. Risiko kredit lanjutan

II. Credit risk continued i

Pihak ketiga dan pihak berelasi lanjutan i Third parties and related parties continued Umur dan penurunan nilai aset keuangan Aging and impairment of financial assets 2015 2014 Piutang usaha Trade receivables - Lancar 283.665 899.680 Current - - Kurang dari 3 bulan 224.260 227.684 Less than 3 months - - 3 - 6 bulan 15.643 19.890 3 - 6 months - - 6 -12 bulan 275.940 147.016 6 - 12 months - - 12 - 24 bulan 62.606 148.228 12 - 24 months - - 24 bulan 133.291 141.950 24 months - 995.405 1.584.448 Penurunan nilai 236.771 204.924 Impairment Neto 758.634 1.379.524 Net Piutang lain-lain Other receivables Pihak-pihak berelasi Related parties - Kurang dari 3 bulan 558 40 Less than 3 months - - 3 - 6 bulan 1 - 3 - 6 months - - 12 - 24 bulan 30 - 12 - 24 months - - 24 bulan 845 1.513 24 months - 1.434 1.553 Pihak ketiga Third parties - Kurang dari 3 bulan 11.203 10.326 Less than 3 months - - 3 - 6 bulan 842 2.061 3 - 6 months - - 6 -12 bulan 275 574 6 - 12 months - - 12 - 24 bulan 961 7.840 12 - 24 months - - 24 bulan 12.107 18.149 24 months - 25.388 38.950 26.822 40.503 Penurunan nilai 12.013 13.535 Impairment Neto 14.809 26.968 Net Aset lain-lain Other assets Pihak-pihak berelasi Related parties - 3 - 6 bulan - 21.059 3 - 6 months - - 24 bulan 19.059 - 24 months - Pihak ketiga Third parties - Kurang dari 3 bulan - 23.685 Less than 3 months - - 12 - 24 bulan 20.147 - 12 - 24 months - 39.206 44.744 Penurunan nilai 39.206 44.744 Impairment Neto - - Net 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 203 48. KEBIJAKAN MANAJEMEN RISIKO lanjutan 48. RISK MANAGEMENT POLICY continued