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CHART OF ACCOUNTS

Page

Account 1 - CURRENT ASSETS 11 - CASH & BANK 1111-0000-0000-0000 - Petty Cash 1 1112-0000-0000-0000 - Petty Cash 2 1113-0000-0000-0000 - Petty Cash 3 1120-0000-0000-0000 - Rupiah Acct. - Bank BCA 1 1121-0000-0000-0000 - Rupiah Acct. - Bank BCA 2 1122-0000-0000-0000 - Rupiah Acct. - Bank Mandiri 1123-0000-0000-0000 - Rupiah Acct. - BRI 1 1124-0000-0000-0000 - Rupiah Acct. - Mandiri 2 1125-0000-0000-0000 - US Dollar Acct. - Bank BCA 1199-0000-0000-0000 - Cash Clearing Accounts 12 - ACCOUNTS RECEIVABLE / DEPOSITS 1209-0000-0000-0000 - Account Receivable - Trade USD 1210-0000-0000-0000 - Accounts Receivable - Trade 1211-0000-0000-0000 - Employees 1213-0000-0000-0000 - Accounts Receivable - 1 1216-0000-0000-0000 - PERTAMINA - VAT Oustanding 1217-0000-0000-0000 - PERTAMINA - Working Advance ( Deposit ) 1218-0000-0000-0000 - PERTAMINA - Over / Under Lifting 1219-0000-0000-0000 - PERTAMINA - Contractor Share O/S 1220-0000-0000-0000 - PERTAMINA - Cost Recovery O/S 1221-0000-0000-0000 - PERTAMINA - Investment Credit O/S 1224-0000-0000-0000 - Bank Guarantee 1230-0000-0000-0000 - VAT - Deffered 1231-0000-0000-0000 - Defereed Tax Payment 1232-0000-0000-0000 - Income Tax PPh Art.23 1234-0000-0000-0000 - Intercompany Receivable - EAM LTD 1235-0000-0000-0000 - Intercompany Receivable 14 - INVENTORY WAREHOUSE

Group Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

Level 1 2 3 3 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 2

Type

Control

Currency

Measure

Rate

Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Cash/Bank Cash/Bank BC USD Cash/Bank BC IDR Cash/Bank BM IDR

IDR IDR IDR IDR IDR IDR IDR IDR

IDR

Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR

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Account 1411-0000-0000-0000 - Warehouse Stock - Capital 1413-0000-0000-0000 - Warehouse Stock - Non Capital 1417-0000-0000-0000 - Fuel Inventory 1419-0000-0000-0000 - Avtur Inventory 1421-0000-0000-0000 - Material In Transit (MIT) - Jakarta 1422-0000-0000-0000 - Material In Transit (MIT) - Field 1423-0000-0000-0000 - Material In Transit (MIT) - Clearing 1429-0000-0000-0000 - Others 15 - REFUNDABLE DEPOSIT 1511-0000-0000-0000 - Refreshment 1513-0000-0000-0000 - Membership (*) 1514-0000-0000-0000 - Office Rental 1515-0000-0000-0000 - Telephone Rental 1516-0000-0000-0000 - House Rental 1517-0000-0000-0000 - Vehicle Rental 1518-0000-0000-0000 - Insurance 1519-0000-0000-0000 - Others 16 - PREPAYMENT 1611-0000-0000-0000 - Office Rent 1613-0000-0000-0000 - Telephone Rent 1615-0000-0000-0000 - House Rent (*) 1617-0000-0000-0000 - Vehicle Rent (*) 1619-0000-0000-0000 - Capital Levy (*) 1621-0000-0000-0000 - School Fee (*) 1623-0000-0000-0000 - Fiscal Clearence (*) 1625-0000-0000-0000 - Insurance 1627-0000-0000-0000 - Vendors 1628-0000-0000-0000 - Others 18 - EDUCATION / SIGNATURE BONUS 1811-0000-0000-0000 - Education Bonus

Group Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

Level 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3 3 3 3 2 3

Type Detail Detail Detail Detail Detail Detail Detail Detail

Control

Currency IDR IDR IDR IDR IDR IDR IDR IDR

Measure

Rate

Detail Detail Detail Detail Detail Detail Detail Detail

IDR IDR IDR IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail

IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR

Detail

IDR

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Account 1812-0000-0000-0000 - Signature Bonus 1813-0000-0000-0000 - Bonus Equipment & Services 2 - FIXED ASSETS 21 - ASSETS COMPLETION 2111-0000-0000-0000 - Utilities & Auxiliaries (**) 2113-0000-0000-0000 - Housing & Welfare (**) 2115-0000-0000-0000 - Production Facilities (**) 2117-0000-0000-0000 - Automobiles 2119-0000-0000-0000 - Light Truck & Tractor 2121-0000-0000-0000 - Heavy Truck & Trailer 2123-0000-0000-0000 - Buses & Aircraft 2125-0000-0000-0000 - Water Transportation (**) 2127-0000-0000-0000 - Drilling Production Tool 2129-0000-0000-0000 - Equipment 2131-0000-0000-0000 - Furniture & Office Equipment / Movement 2171-0000-0000-0000 - Pre-Opening Cost 2173-0000-0000-0000 - Pre-Opening Cost Others 2174-0000-0000-0000 - Non Recoverable Cost 22 - ASSETS WIP 2211-0000-0000-0000 - Utilities & Auxiliaries (**) 2213-0000-0000-0000 - Housing & Welfare (**) 2215-0000-0000-0000 - Production Facilities (**) 2217-0000-0000-0000 - Tangible Cost Exp. Drilling (*) - WIP 2218-0000-0000-0000 - Well Workover Cost 2225-0000-0000-0000 - Water Transportation (**) 2227-0000-0000-0000 - Drilling Production Tool 2229-0000-0000-0000 - Construction Equipment - WIP 2231-0000-0000-0000 - Furniture & Office Equipment / Movement 2235-0000-0000-0000 - Tangible Cost Dev. Drilling (*) 2237-0000-0000-0000 - Tangible Cost Exp. Drilling (*)

Group Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

Level 3 3 1 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3 3 3 3 3

Type Detail Detail

Control

Currency IDR IDR

Measure

Rate

Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail IDR IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail

IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR

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Account 23 - ACCUMULATED DEPRECIATION 2311-0000-0000-0000 - Utilities & Auxiliaries 2313-0000-0000-0000 - Housing & Welfare 2315-0000-0000-0000 - Production Facilities 2317-0000-0000-0000 - Automobiles 2319-0000-0000-0000 - Light Truck & Tractor 2321-0000-0000-0000 - Heavy Truck & Trailer 2323-0000-0000-0000 - Buses & Aircraft 2325-0000-0000-0000 - Water Transportation 2327-0000-0000-0000 - Drilling Production Tool 2329-0000-0000-0000 - Equipment 2331-0000-0000-0000 - Furniture & Office Equipment / Movement 2371-0000-0000-0000 - Amortization Pre-Opening Cost 2373-0000-0000-0000 - Amortization Pre-Opening Cost Others 24 - SUSPENSE ACCOUNT 2400-0000-0000-0000 - Non Recoverable Cost 2401-0000-0000-0000 - Audit Findings 25 - RECOVERABLE COSTS ACCOUNTS 2500-0000-0000-0000 - Cost Recovery 2511-0000-0000-0000 - TAC Expenditure - Prior Year 2512-0000-0000-0000 - TAC Expenditure - Current Year 2513-0000-0000-0000 - TAC Expenditure - Recoverred 2514-0000-0000-0000 - AFE In Progress - Intangible 2519-0000-0000-0000 - Others 2550-0000-0000-0000 - Adjustment Cost Recovery Prior Years 2560-0000-0000-0000 - Adjustment Pertamina Auditor 26 - NON RECOVERABLE COSTS ACCOUNTS 2600-0000-0000-0000 - Contractor's Equity Share Oil 2611-0000-0000-0000 - Signature Bonus 2612-0000-0000-0000 - Commercial Production Bonus

Group Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

Level 2 3 3 3 3 3 3 3 3 3 3 3 3 3 2 3 3 2 3 3 3 3 3 3 3 3 2 3 3 3

Type

Control

Currency

Measure

Rate

Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail

IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR

Detail Detail

IDR IDR

Detail Detail Detail Detail Detail Detail Detail Detail

IDR IDR IDR IDR IDR IDR IDR IDR

Detail Detail Detail

IDR IDR IDR

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Account 2614-0000-0000-0000 - Other Non Recoverable Costs 3 - LIABILITY & SHAREHOLDER LOAN 31 - ACCOUNTS PAYABLES 3111-0000-0000-0000 - Jamsostek Contribution (Emp & Co) 3113-0000-0000-0000 - Tax Liabilities Article 21 (National) 3115-0000-0000-0000 - Tax Liabilities Article 23 3117-0000-0000-0000 - Income Tax PPh Art. 26 (Expat's) 3118-0000-0000-0000 - Tax Liabilities VAT 3145-0000-0000-0000 - Accruals IDR 3146-0000-0000-0000 - Accruals USD 3149-0000-0000-0000 - Account Payable - Trade Rupiah 3151-0000-0000-0000 - Account Payable - Trade US Dollar 3152-0000-0000-0000 - Miscellaneous Liability USD 3154-0000-0000-0000 - Account Payable - Affiliates 3155-0000-0000-0000 - Account Payable - Employee 3156-0000-0000-0000 - Account Payable - Trade 3157-0000-0000-0000 - Pertamina EP 32 - LIABILITY LONG TERM 3234-0000-0000-0000 - Long Term Account Payable -IDR 3235-0000-0000-0000 - Long Term Account Payable - USD 33 - TEMPORARY LOAN 3311-0000-0000-0000 - Loan from Shareholders - Interest Pay 34 - OTHER LIABILITIES 3411-0000-0000-0000 - Bank Loan 3412-0000-0000-0000 - Bank Loan 3413-0000-0000-0000 - Intercompany Payable - HO 3414-0000-0000-0000 - Intercompany Payable - XYZ Investment 3415-0000-0000-0000 - Intercompany Payable - ABC.LTD 3499-0000-0000-0000 - Others 4 - CAPITAL and RETAINED EARNINGS (EQUITY)

Group Asset Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Owners Equity

Level 3 1 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3 2 3 3 2 3 2 3 3 3 3 3 3 1

Type Detail

Control

Currency IDR

Measure

Rate

Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Payables Control Payables Control

IDR IDR IDR IDR IDR IDR IDR IDR

IDR IDR IDR

Detail Detail

IDR IDR

Detail

IDR

Detail Detail Detail Detail Detail Detail

IDR IDR IDR IDR

IDR

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Account 4111-0000-0000-0000 - Home Office I 4112-0000-0000-0000 - PT. PP -Participant Advances 4113-0000-0000-0000 - ABC, Ltd - Participant Advances 4115-0000-0000-0000 - ABC, Ltd - Addition Advances 4116-0000-0000-0000 - PT. Pao Maju - Participant Advances 4117-0000-0000-0000 - XYZ Investment 4118-0000-0000-0000 - Reteined Earnings - Prior Years 4119-0000-0000-0000 - Reteined Earnings - Current Years 5 - REVENUE / INCOME 51 - CONTRACTORS INCOME - CRUDE OIL 5111-0000-0000-0000 - Shareable Crude Oil (Cost Recovery) 5115-0000-0000-0000 - Contractors Crude Oil Share 5116-0000-0000-0000 - Other Income 5117-0000-0000-0000 - DMO (Domestic Market Obligation) - Oil 5118-0000-0000-0000 - NSO (Non Sharable Oil) Fees 5119-0000-0000-0000 - Over / Under LiftingL 52 - CONTRACTORS INCOME - GAS 5211-0000-0000-0000 - Shareable Crude Oil (Cost Recovery) 5215-0000-0000-0000 - Contractors Crude Oil Share 5216-0000-0000-0000 - Investment Credit 5217-0000-0000-0000 - DMO (Domestic Market Obligation) - Oil 5218-0000-0000-0000 - NSO (Non Sharable Oil) Fees 5219-0000-0000-0000 - Over / Under Lifting 53 - CONTRACTOR OTHER INCOME 5311-0000-0000-0000 - Other Operating Income / (Loss) 5312-0000-0000-0000 - Other Non Operating Income / (Loss) 61 - GEOLOGICAL & GEOPHYSICAL (G & G) 611 - ACQUISITION 6110-0000-0000-0000 - Mob/Demob/Transit 6111-0000-0000-0000 - Advance Party/Preparation

Group Owners Equity Owners Equity Owners Equity Owners Equity Owners Equity Owners Equity Owners Equity Owners Equity Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Expense Expense Expense Expense

Level 2 2 2 2 2 2 2 2 1 2 3 3 3 3 3 3 2 3 3 3 3 3 3 2 3 3 1 2 3 3

Type Detail Detail Detail Detail Detail Detail Detail Detail

Control

Currency IDR IDR IDR IDR IDR IDR IDR IDR

Measure

Rate

Detail Detail Detail Detail Detail Detail

IDR IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail

IDR IDR IDR IDR IDR IDR

Detail Detail

IDR IDR

Detail Detail

Department Department

IDR IDR

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Account 6112-0000-0000-0000 - Data Acquisition - Geology 6113-0000-0000-0000 - Data Acquisition - Geodetic 6114-0000-0000-0000 - Data Acquisition - Gravity 6115-0000-0000-0000 - Data Acquisition - Magnetic 6116-0000-0000-0000 - Data Acquisition - Seismic 6117-0000-0000-0000 - Data Acquisition - Oceanographi 6118-0000-0000-0000 - Data Acquisition - Others 612 - PROCESSING 6120-0000-0000-0000 - Processing - Seismic Standard 6121-0000-0000-0000 - Processing - Seismic Optional 6122-0000-0000-0000 - Extra Personnel 6123-0000-0000-0000 - Extra Equipment 6124-0000-0000-0000 - Labour Support/Line Preparation 6125-0000-0000-0000 - Shorthole Drilling 6126-0000-0000-0000 - Consultancy - General 6127-0000-0000-0000 - Consultancy - Quality Control 6128-0000-0000-0000 - Consultancy - Interpretation 6129-0000-0000-0000 - Handling Charge 613 - STUDIES 6130-0000-0000-0000 - Studies - Geology/Lab-Biostatigraphy 6131-0000-0000-0000 - Studies - Geology/Lab-Sedimentologi 6132-0000-0000-0000 - Studies - Geology/Lab-Petrography 6133-0000-0000-0000 - Studies - Geology/Lab-Age Dating 6134-0000-0000-0000 - Studies - Geology/Lab-Others 6135-0000-0000-0000 - Studies - Geology/Mapping Reporting 6136-0000-0000-0000 - Studies - Gravity/Magnetic-Reprocessing 6137-0000-0000-0000 - Studies - Gravity/Magnetic-Mapping Reprocessing 6138-0000-0000-0000 - Studies - Seismic/Reprocessing 6139-0000-0000-0000 - Studies - Seismic/Mapping Reprocessing 614 - REIMBURSEABLES

Group Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Level 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3 3 3 3 2

Type Detail Detail Detail Detail Detail Detail Detail

Control Department Department Department Department Department Department Department

Currency IDR IDR IDR IDR IDR IDR IDR

Measure

Rate

Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR

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Page

Account 6141-0000-0000-0000 - Reimburse - Fuel/Lubricants 6142-0000-0000-0000 - Reimburse - Bench Marks 6143-0000-0000-0000 - Reimburse - Magnetic Tape 6144-0000-0000-0000 - Reimburse - Drilling Accessories 6145-0000-0000-0000 - Reimburse - Geophone/Hidrophone 6146-0000-0000-0000 - Reimburse - Prolong Test 615 - COMMUNICATION/TRANSPORTATION 6151-0000-0000-0000 - Transportation - Helicopter 6152-0000-0000-0000 - Transportation - Fixed Wing 6153-0000-0000-0000 - Transportation - Surface Transportation 6154-0000-0000-0000 - Transportation - Support Vessels 6155-0000-0000-0000 - Communication - Radio/Telex 616 - DEDICATED CENTER / WORK STATIONS 6161-0000-0000-0000 - Workstation - Basic Hard/Software 6162-0000-0000-0000 - Workstation - Personnel 6163-0000-0000-0000 - Workstation - Extra Operation Hours 6164-0000-0000-0000 - Workstation - Supplies 6165-0000-0000-0000 - Workstation - Maintenance 6166-0000-0000-0000 - Workstation - Other 617 - OTHERS 6171-0000-0000-0000 - Other - Explosive 6172-0000-0000-0000 - Other - Formalities/Transport 6173-0000-0000-0000 - Other - Standby Charges 6174-0000-0000-0000 - Other - Damage Claims 6175-0000-0000-0000 - Other - Camp 6176-0000-0000-0000 - Other - Navigation/Base Station 6177-0000-0000-0000 - Other - Reproduction Display 6178-0000-0000-0000 - Other - Storage 6179-0000-0000-0000 - Other - Freight Charges 618 - Accruals & VAT

Group Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Level 3 3 3 3 3 3 2 3 3 3 3 3 2 3 3 3 3 3 3 2 3 3 3 3 3 3 3 3 3 2

Type Detail Detail Detail Detail Detail Detail

Control Department Department Department Department Department Department

Currency IDR IDR IDR IDR IDR IDR

Measure

Rate

Detail Detail Detail Detail Detail

Department Department Department Department Department

IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR IDR IDR

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Account 6181-0000-0000-0000 - Accruals 6182-0000-0000-0000 - VAT Expenses 619 - ALLOCATION COST 6191-0000-0000-0000 - Allocation Cost From Head Office (G&A) 6192-0000-0000-0000 - Allocation Cost From Field Office (Operation) 62 - PROJECT AND ENGINEERING 6211-0000-0000-0000 - Plan Of Development (POD) 6221-0000-0000-0000 - Survey UKL / UPL 6252-0000-0000-0000 - VAT Expenses 65 - Drilling Tangible 6501-0000-0000-0000 - 30 Inch Casing 6502-0000-0000-0000 - 20 Inch Casing 6503-0000-0000-0000 - 13 3/8 Inch Casing 6504-0000-0000-0000 - 9 5/8 Inch Casing 6505-0000-0000-0000 - 7 Inch Casing 6506-0000-0000-0000 - 5 1/2 Inch Casing 6507-0000-0000-0000 - 4 1/2 Inch Casing 6511-0000-0000-0000 - Casing Accessories 6512-0000-0000-0000 - Tubing 6513-0000-0000-0000 - Other Casing/Tubing 6521-0000-0000-0000 - Well Heads 6522-0000-0000-0000 - Well Equipment-Surface 6535-0000-0000-0000 - Packers 6536-0000-0000-0000 - Well Equipment-Subsurface 6590-0000-0000-0000 - Other Tangible Cost 66 - DRILLING & WORKOVER 661 - PREPARATION & TERMINATION 6611-0000-0000-0000 - Preparation & Termination 6612-0000-0000-0000 - Surveys 6613-0000-0000-0000 - Location, Staking & Positioning

Group Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Level 3 3 2 3 3 1 2 2 2 1 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 1 2 3 3 3

Type Detail Detail

Control Department Department

Currency IDR IDR

Measure

Rate

Detail Detail

Department Department

IDR IDR

Detail Detail Detail

Department Department Department

IDR IDR IDR

Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR

Detail Detail Detail

Department Department Department

IDR IDR IDR

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10

Account 6614-0000-0000-0000 - Wellsite & Access Road Preparation 6615-0000-0000-0000 - Service Lines & Communication 6616-0000-0000-0000 - Water Systems 6617-0000-0000-0000 - Rigging Up and Rigging Down 662 - DRILLING/WORKOVER OPERATIONS 6620-0000-0000-0000 - Contract Rig 6621-0000-0000-0000 - Drilling Rig Crew/Contract Crew 6622-0000-0000-0000 - Mud Chemical & Engineering Services 6623-0000-0000-0000 - Water 6624-0000-0000-0000 - Bits, Reamers and Core heads 6625-0000-0000-0000 - Equipment Rental 6626-0000-0000-0000 - Directional Drilling and Surveys 6627-0000-0000-0000 - Mob/Demob 6628-0000-0000-0000 - Other Drilling/Workover Operation/Diving Services 663 - FORMATION EVALUATION 6631-0000-0000-0000 - Water 6632-0000-0000-0000 - Mud Logging Services 6633-0000-0000-0000 - Drillstem Test 6634-0000-0000-0000 - Open Hole Electrical Logging Services 6635-0000-0000-0000 - Others 664 - COMPLETIONS 6641-0000-0000-0000 - Insurance 6642-0000-0000-0000 - Casing, Liner & Tubing Installation 6643-0000-0000-0000 - Cement, Cementing & Pump Services 6644-0000-0000-0000 - Cased Hole Electical Logging Services 6645-0000-0000-0000 - Perforating and Wireline Services 6646-0000-0000-0000 - Stimulation Treatment 6647-0000-0000-0000 - Production Test, Hydrocarbon Evaluation 6648-0000-0000-0000 - Other Completions 665 - GENERAL

Group Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Level 3 3 3 3 2 3 3 3 3 3 3 3 3 3 2 3 3 3 3 3 2 3 3 3 3 3 3 3 3 2

Type Detail Detail Detail Detail

Control Department Department Department Department

Currency IDR IDR IDR IDR

Measure

Rate

Detail Detail Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail

Department Department Department Department Department

IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR IDR

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11

Account 6650-0000-0000-0000 - Supervision 6651-0000-0000-0000 - Insurance 6652-0000-0000-0000 - Permits and Fees 6653-0000-0000-0000 - Marine Rental and Charters 6654-0000-0000-0000 - Helicopter and Aviation Charge 6655-0000-0000-0000 - Land Transportation 6656-0000-0000-0000 - Other Transportation 6657-0000-0000-0000 - Fuel and Lubricants 6658-0000-0000-0000 - Camp Facilities 6659-0000-0000-0000 - Technical Services from Abroad 666 - ALLOCATION COST 6661-0000-0000-0000 - Allocation Cost from Head Office (G&A) 6662-0000-0000-0000 - Allocation Cost from Fields Office (Operation) 6663-0000-0000-0000 - Allocation Cost from Overseas 6669-0000-0000-0000 - Transfer balance Cost Recovery 667 - ACCRUALS & VAT 6671-0000-0000-0000 - Accruals 6672-0000-0000-0000 - VAT Expenses 81 - PRODUCTION / OPERATION EXPENDITURES 811 - OIL WELL OPERATIONS & WELL SERVICES 8111-0000-0000-0000 - Road and Locations 8112-0000-0000-0000 - Well Services & Workover 8113-0000-0000-0000 - Rig/Facilities Maintenance 8114-0000-0000-0000 - Fuel & Lubricants 8115-0000-0000-0000 - Chemicals & Supplies 8116-0000-0000-0000 - Other Well Operation 812 - OIL PRODUCTION AND PROCESSING FACILITIES 8120-0000-0000-0000 - Production Testing 8121-0000-0000-0000 - Wireline Testing/Production Logging 8122-0000-0000-0000 - Other Production Facilities

Group Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Level 3 3 3 3 3 3 3 3 3 3 2 3 3 3 3 2 3 3 1 2 3 3 3 3 3 3 2 3 3 3

Type Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail

Control Department Department Department Department Department Department Department Department Department Department

Currency IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR

Measure

Rate

Detail Detail Detail Detail

Department Department Department

IDR IDR IDR

Detail Detail

Department Department

IDR IDR

Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR

Detail Detail Detail

Department Department Department

IDR IDR IDR

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12

Account 8123-0000-0000-0000 - Stimulation 8124-0000-0000-0000 - Chemical Treating 8125-0000-0000-0000 - Corrosion Protecting 8126-0000-0000-0000 - Chart Reading 8127-0000-0000-0000 - Plant and Gathering 8128-0000-0000-0000 - Gas Injection Lines 8129-0000-0000-0000 - Others 813 - SECONDARY RECOVERY OPERATIONS 8131-0000-0000-0000 - Water Injection 8132-0000-0000-0000 - Tools and Services 8133-0000-0000-0000 - Tubing Replacement 8134-0000-0000-0000 - Downhole Equipment Replacement 8139-0000-0000-0000 - Others 814 - STORAGE, HANDLING AND DELIVERY 8141-0000-0000-0000 - Main Oil Storage 8142-0000-0000-0000 - Truck Line 8143-0000-0000-0000 - Loading Line 8144-0000-0000-0000 - Pipe Line Fee 8149-0000-0000-0000 - Warehouse Harbor 815 - OTHER DIRECT PRODUCTION EXPENSES 8150-0000-0000-0000 - Environmental 8151-0000-0000-0000 - Freight & Handling 8152-0000-0000-0000 - Heavy Equipment Rental 8153-0000-0000-0000 - Light Equipment Rental 8154-0000-0000-0000 - Vehicle & Motorcycle Rental 8155-0000-0000-0000 - Helicopter & Aviation Rental 8156-0000-0000-0000 - VAT Expenses 8157-0000-0000-0000 - Insurance 8158-0000-0000-0000 - Depreciation Expenses 8159-0000-0000-0000 - Other Direct Production Expenditures

Group Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Level 3 3 3 3 3 3 3 2 3 3 3 3 3 2 3 3 3 3 3 2 3 3 3 3 3 3 3 3 3 3

Type Detail Detail Detail Detail Detail Detail Detail

Control Department Department Department Department Department Department Department

Currency IDR IDR IDR IDR IDR IDR IDR

Measure

Rate

Detail Detail Detail Detail Detail

Department Department Department Department Department

IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail

Department Department Department Department Department

IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR

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13

Account 82 - SUPERVISION & SERVICES 821 - SUPERVISION 8210-0000-0000-0000 - Oil Lifting Transportation 8211-0000-0000-0000 - Contract Labour 8212-0000-0000-0000 - Consulting Fees 8213-0000-0000-0000 - Travel/Transportation Expense 8214-0000-0000-0000 - Petroleum & EOR Engineering 8219-0000-0000-0000 - Other Supervision Costs (PHL, etc) 822 - MAINTENANCE & SERVICES 8221-0000-0000-0000 - Repair & Maintenance for Production Facilities 8222-0000-0000-0000 - Camp Maintenance & Facilities 8223-0000-0000-0000 - Catering Services 8224-0000-0000-0000 - Camp Services 8229-0000-0000-0000 - Other Repair & Maintenance 83 - FIELD OFFICE, SERVICES & ADMINISTRATION 831 - GENERAL OFFICE EXP. 8311-0000-0000-0000 - Stationeries & Supplies 8312-0000-0000-0000 - Office Furniture & Equipment 8313-0000-0000-0000 - Communication 8314-0000-0000-0000 - Formalities 8315-0000-0000-0000 - Reproduction, Photocopy Services Outsides 8316-0000-0000-0000 - Courier & Postage 8317-0000-0000-0000 - Repair & Maintetance 8318-0000-0000-0000 - Safety Equipment 8319-0000-0000-0000 - Other 832 - TECHNICAL SUPPORT SERVICES 8321-0000-0000-0000 - Contract Outside 8329-0000-0000-0000 - Other 833 - MATERIAL SERVICES 8331-0000-0000-0000 - Supplies

Group Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Level 1 2 3 3 3 3 3 3 2 3 3 3 3 3 1 2 3 3 3 3 3 3 3 3 3 2 3 3 2 3

Type

Control

Currency

Measure

Rate

Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail

Department Department Department Department Department

IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR IDR IDR

Detail Detail

Department Department

IDR IDR

Detail

Department

IDR

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Account 8339-0000-0000-0000 - Others 834 - TRANSPORTATION COSTS 8341-0000-0000-0000 - Car Rental 8342-0000-0000-0000 - Fuel / Solar 8343-0000-0000-0000 - Other Vehicle Cost 8344-0000-0000-0000 - Taxi / Misc/ Other Transportatation Costs 8345-0000-0000-0000 - Air Ticket 8349-0000-0000-0000 - Other 835 - OFFICE & MISC BUILDING OPS 8351-0000-0000-0000 - Office Rental 8352-0000-0000-0000 - Recreation Facility 8353-0000-0000-0000 - Camp Maintenance 8354-0000-0000-0000 - Office Maintenance/Gen.+ Uty. 8355-0000-0000-0000 - Equipment Rental 8356-0000-0000-0000 - Electricity 836 - PERSONNEL EXPENDITURES 8361-0000-0000-0000 - Salary and Benefit 8362-0000-0000-0000 - Travel Expenses 8363-0000-0000-0000 - Training & Development 8364-0000-0000-0000 - Welfare 8365-0000-0000-0000 - Transportation Assistance 8366-0000-0000-0000 - Housing Assistance 8367-0000-0000-0000 - Daily Workers / PHL 837 - PUBLIC RELATION 8371-0000-0000-0000 - Trips 8372-0000-0000-0000 - Films 8373-0000-0000-0000 - Photographic materials 8374-0000-0000-0000 - Sundries 8379-0000-0000-0000 - Other 8400-0000-0000-0000 - Transfer balance Cost Recovery

Group Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Level 3 2 3 3 3 3 3 3 2 3 3 3 3 3 3 2 3 3 3 3 3 3 3 2 3 3 3 3 3 1

Type Detail

Control Department

Currency IDR

Measure

Rate

Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail

Department Department Department Department Department

IDR IDR IDR IDR IDR

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Account 9 - GENERAL & ADMINISTRATION EXPENSES 91 - FINANCE & ADMINISTRATION (PROFESIONAL SERVICES) 9101-0000-0000-0000 - Legal & Translation Services 9102-0000-0000-0000 - Audit Services 9103-0000-0000-0000 - Tax Services 9104-0000-0000-0000 - Technical Consulting 9105-0000-0000-0000 - Other Outside Service / Recruitment Cost 9106-0000-0000-0000 - Contract Labour 9107-0000-0000-0000 - Accounting Consulting 92 - TECHNICAL SERVICES 9201-0000-0000-0000 - Engineering 9202-0000-0000-0000 - Workshop 9203-0000-0000-0000 - Safety 9204-0000-0000-0000 - Security 9205-0000-0000-0000 - Other 93 - MATERIAL SERVICES 9301-0000-0000-0000 - Material Administration 9302-0000-0000-0000 - Handling & Transportation 9303-0000-0000-0000 - Stock Differences 9304-0000-0000-0000 - Deterioration, Breakage 9305-0000-0000-0000 - Reconditioning 9306-0000-0000-0000 - Salvage 9307-0000-0000-0000 - Scrap 9308-0000-0000-0000 - Other 94 - TRANSPORTATION COSTS 9401-0000-0000-0000 - Air - Initial / Reaparation - EE 9402-0000-0000-0000 - Air - Home Leave - EE 9403-0000-0000-0000 - Air - Business Travel - NE 9404-0000-0000-0000 - Air - Business Travel - EE 9405-0000-0000-0000 - Water Transportation

Group Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Level 1 2 3 3 3 3 3 3 3 2 3 3 3 3 3 2 3 3 3 3 3 3 3 3 2 3 3 3 3 3

Type

Control

Currency

Measure

Rate

Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail

Department Department Department Department Department

IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail

Department Department Department Department Department

IDR IDR IDR IDR IDR

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Account 9410-0000-0000-0000 - Vehicle Rent 9411-0000-0000-0000 - Vehicle Fuel Cost 9412-0000-0000-0000 - Vehicle Other Cost 9413-0000-0000-0000 - Taxi / Miscellaneous 9420-0000-0000-0000 - Other 95 - PERSONNEL EXPENSES 9501-0000-0000-0000 - Salaries & Overtime - NE* 9502-0000-0000-0000 - Salaries & Overtime - EE** 9503-0000-0000-0000 - Benefit - NE (Annual Leave,THR)* 9504-0000-0000-0000 - Benefit - EE (Annual Leave, THR)** 9505-0000-0000-0000 - Meal Allowance - NE* 9506-0000-0000-0000 - Meal Allowance - EE** 9507-0000-0000-0000 - Taxes - NE 9508-0000-0000-0000 - Taxes - EE 9509-0000-0000-0000 - Transportation Allowance - NE 9510-0000-0000-0000 - Transportation Allowance - EE 9511-0000-0000-0000 - Housing Allowance - NE 9512-0000-0000-0000 - Housing / Living Allowance - EE 9513-0000-0000-0000 - Jamsostek - NE 9514-0000-0000-0000 - Jamsostek - EE 9515-0000-0000-0000 - Termination Benefits - NE 9516-0000-0000-0000 - Termination Benefits - EE 9517-0000-0000-0000 - Relocation Costs - NE 9518-0000-0000-0000 - Relocation Costs - EE 9520-0000-0000-0000 - EMPLOYEE RELATIONS 9521-0000-0000-0000 - Training - NE 9522-0000-0000-0000 - Training - EE 9530-0000-0000-0000 - House Rental 9531-0000-0000-0000 - House Utilities 9532-0000-0000-0000 - Hotel Accomodation - NE

Group Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Level 3 3 3 3 3 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3

Type Detail Detail Detail Detail Detail

Control Department Department Department Department Department

Currency IDR IDR IDR IDR IDR

Measure

Rate

Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR

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Account 9533-0000-0000-0000 - Hotel Accomodation - EE 9534-0000-0000-0000 - Guest House Rental 9535-0000-0000-0000 - Guest House Utilities 9536-0000-0000-0000 - Guest Hause - Other Cost 9540-0000-0000-0000 - Medical - NE (Check up, Medical) 9541-0000-0000-0000 - Medical - EE (Check up, Medical) 9542-0000-0000-0000 - Accident / Funeral Benefit - NE 9550-0000-0000-0000 - Permits - NE (Visa, Passports) 9551-0000-0000-0000 - Permits - EE (Work Permit, KIMS, etc)

Group Expense Expense Expense Expense Expense Expense Expense Expense Expense

Level 3 3 3 3 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3 3 3

Type Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail

Control Department Department Department Department Department Department Department Department Department Department Department Department

Currency IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR

Measure

Rate

9552-0000-0000-0000 - Business Functions / Receptions / Club Membership Expense 9553-0000-0000-0000 - Fiscal Clearance - NE 9554-0000-0000-0000 - Fiscal Clearance - EE 96 - PUBLIC RELATIONS 9601-0000-0000-0000 - Donations / Grants 9602-0000-0000-0000 - Periodicals / Subscription 9603-0000-0000-0000 - Bonus 9611-0000-0000-0000 - Other Public Relation Cost 9612-0000-0000-0000 - Conferences 9613-0000-0000-0000 - Religious, National Holidays, Recreation 9614-0000-0000-0000 - Community Development Functions 97 - GENERAL OFFICE EXPENSES 9701-0000-0000-0000 - Stationery / Printing 9702-0000-0000-0000 - Office Supplies 9703-0000-0000-0000 - Photocopy Services Outside 9711-0000-0000-0000 - Telephones, Handphones 9712-0000-0000-0000 - Telex 9713-0000-0000-0000 - Facsimile 9714-0000-0000-0000 - Radio, Internet 9715-0000-0000-0000 - Postage, Courier Services & Duty Stamp 9716-0000-0000-0000 - Communication Miscellaneous Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR

Detail Detail Detail Detail Detail Detail Detail Detail Detail

Department Department Department Department Department Department Department Department Department

IDR IDR IDR IDR IDR IDR IDR IDR IDR

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Account 9720-0000-0000-0000 - Office Furniture / Equipment 9721-0000-0000-0000 - Safety Equipment 9722-0000-0000-0000 - Other Equipment 9723-0000-0000-0000 - Office Wide Insurance 9724-0000-0000-0000 - Office Leasehold Improvements 9730-0000-0000-0000 - Office Rental 9731-0000-0000-0000 - Furniture & Office Equipment Rental 9732-0000-0000-0000 - Photocopy Machine Rental 9733-0000-0000-0000 - Telephone / Fax Rental 9734-0000-0000-0000 - Computer Equipment Rental

Group Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Level 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3

Type Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail

Control Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department Department

Currency IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR IDR

Measure

Rate

9741-0000-0000-0000 - Business Travel - NE (Field Break, Transport, per diems) Expense 9742-0000-0000-0000 - Business Travel - EE (Field Break, Transport, per diems) Expense 9743-0000-0000-0000 - Entertainment - NE 9744-0000-0000-0000 - Entertainment - EE 9745-0000-0000-0000 - Refreshment 9750-0000-0000-0000 - Low Value Asset, Software 9760-0000-0000-0000 - Bank charges / Exchange Cost 9761-0000-0000-0000 - Gain & Loss on Exchange Rate to US Dollar 9762-0000-0000-0000 - Gain & Loss on Exchange Rate to Rupiah 9763-0000-0000-0000 - Interest Fee 9764-0000-0000-0000 - Miscellaneous Materials 9765-0000-0000-0000 - Fuel and Lubricants 9766-0000-0000-0000 - Chemicals & Medicine 9767-0000-0000-0000 - Electricity 9768-0000-0000-0000 - Service Fee 9769-0000-0000-0000 - Sundry / PAM / Garbage 9770-0000-0000-0000 - Penalty 9771-0000-0000-0000 - Insurance 9772-0000-0000-0000 - Inventory Adjustment 9773-0000-0000-0000 - Marine Freight Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

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Account 9774-0000-0000-0000 - Land & Other Freight 9775-0000-0000-0000 - Cargo Insurance 9776-0000-0000-0000 - Depreciation 9777-0000-0000-0000 - Amortization 9778-0000-0000-0000 - Other Miscellaneous 9779-0000-0000-0000 - Accruals 9780-0000-0000-0000 - VAT Expenses 98 - PARTNER OVERHEAD 9801-0000-0000-0000 - HO Partners Overhead Charge - PT. EF 9802-0000-0000-0000 - HO Partners Overhead Charge - PT DF 99 - COST ALLOCATIONS 9905-0000-0000-0000 - Allocation from Jakarta Office 9940-0000-0000-0000 - Allocation from Field Office 9970-0000-0000-0000 - Allocation from Overhead 9999-0000-0000-0000 - Transfer balance Cost Recovery

Group Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Level 3 3 3 3 3 3 3 2 3 3 2 3 3 3 3

Type Detail Detail Detail Detail Detail Detail Detail

Control Department Department Department Department Department Department Department

Currency IDR IDR IDR IDR IDR IDR IDR

Measure

Rate

Detail Detail

Department Department

IDR IDR

Detail Detail Detail Detail

Department Department Department

IDR IDR IDR

e-Solution Financial v5.1.24.021 6/21/2011