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The original consolidated financial statements included hereinare in the Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 5/46 ScheduleCATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN31 DESEMBER 2020(Dinyatakan dalam ribuan dolar AS, kecuali dinyatakan lain)NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTSDECEMBER 31, 2020(Expressed in thousands of US dollars,unless otherwise stated)3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING(lanjutan)3. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)f. Instrumen keuangan (lanjutan) f. Financial instruments (continued)ii. Liabilitas keuangan (lanjutan) ii. Financial liabilities (continued)- Liabilitas keuangan pada biayaperolehan diamortisasi- Financial liabilities at amortized costSetelah pengakuan awal, liabilitaskeuangan yang diukur pada biayaperolehan diamortisasi yang dikenakanbunga selanjutnya diukur pada biayaperolehan diamortisasi denganmenggunakan metode SBE. Padatanggal pelaporan, biaya bunga yangmasih harus dibayar dicatat secaraterpisah dari pokok pinjaman terkaitdalam bagian liabilitas lancar.Keuntungan dan kerugian diakui dalamlaporan laba rugi dan penghasilankomprehensif lain konsolidasian ketikaliabilitas dihentikan pengakuannya sertamelalui proses amortisasi menggunakanmetode SBE.After initial recognition, interest-bearingloans and borrowings are subsequentlymeasured at cost using the EIR method. Atthe reporting date, the accrued interest isrecorded separately from the respectiveprincipal loans as part of current liabilities.Gains and losses are recognized in theconsolidated statement of profit or loss andother comprehensive income when theliabilities are derecognized as well asthrough the amortization process using theEIR method.Penghentian pengakuan DerecognitionKetika sebuah liabilitas keuangan ditukardengan liabilitas keuangan lain dari pemberipinjaman yang sama atas persyaratan yangsecara substansial berbeda, atau bilapersyaratan dari liabilitas keuangan tersebutsecara substansial dimodifikasi, pertukaranatau modifikasi persyaratan tersebut dicatatsebagai penghentian pengakuan liabilitaskeuangan awal dan pengakuan liabilitaskeuangan baru, dan selisih antara nilaitercatat masing-masing liabilitas keuangantersebut diakui dalam laporan laba rugi danpenghasilan komprehensif lain konsolidasian.When an existing financial liability is replacedby another from the same lender onsubstantially different terms, or the terms of anexisting liability are substantially modified, suchan exchange or modification is treated as aderecognition of the original liability and therecognition of a new liability, and the differencein the respective carrying amounts isrecognized in the consolidated statement ofprofit or loss and other comprehensive income.Liabilitas keuangan dihentikan pengakuannyapada saat liabilitas tersebut dihentikan ataudibatalkan atau kadaluarsa.A financial liability is derecognized when theobligation under the liability is discharged orcancelled or has expired.Pengukuran setelah pengakuan awal(lanjutan)Subsequent measurement (continued)Laporan ManajemenManagement ReportProfil PerusahaanCompany ProfileAnalisa & Diskusi ManajemenManagement Discussion & AnalysisIkhtisar 20202020 HighlightsPT Pertamina Hulu Energi2020 Laporan Tahunan TerintegrasiIntegrated Annual Report 726