Page 728 - Demo

The original consolidated financial statements included hereinare in the Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 5/48 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)h. Persediaan (lanjutan) h. Inventories (continued)Perusahaan dan Entitas Anak tidak mengakuipersediaan minyak mentah dan gas bumi karenapersediaan tersebut merupakan milik Pemerintahsampai persediaan tersebut dijual.The Company and Subsidiaries do not recognizeinventories of crude oil and natural gas as suchinventories remain the property of the Governmentuntil sold.i. Biaya dibayar di muka i. PrepaymentsBiaya dibayar di muka diamortisasi denganmenggunakan metode garis lurus selama periodemanfaat masing-masing biaya dibayar di muka.Prepayments are amortised on a straight-linebasis over the estimated beneficial periods of theprepayments.Entitas asosiasi adalah seluruh entitas dimanaPerusahaan dan Entitas Anak memiliki pengaruhsignifikan namun bukan pengendalian, biasanyamelalui kepemilikan hak suara antara 20% dan50%. Investasi entitas asosiasi dicatat denganmetode ekuitas dan diakui awalnya sebesar hargaperolehan. Nilai investasi Perusahaan dan EntitasAnak atas entitas asosiasi termasuk goodwill yangdiidentifikasi ketika akuisisi, dikurangi akumulasikerugian dan penurunan nilai.Associates are all entities over which the Companyand Subsidiaries have significant influence but notcontrol, generally accompanying a shareholding ofbetween 20% and 50% of the voting rights.Investments in associates are accounted for usingthe equity method of accounting and are initiallyrecognised at cost. The Company%u2019s andSubsidiaries%u2019 investments in associates includegoodwill identified on acquisition, net of anyaccumulated impairment loss.j. Investasi pada entitas asosiasi dan venturabersamaj. Investment in associates and joint ventureBagian Perusahaan dan Entitas Anak atas labaatau rugi entitas asosiasi pasca akuisisi diakuidalam laba rugi dan bagian atas mutasipendapatan komprehensif lainnya pasca akuisisidiakui di dalam penghasilan komprehensif.The Company%u2019s and Subsidiaries%u2019 share of theirassociates%u2019 post-acquisition profits or losses arerecognized in profit or loss and their share of postacquisition movements in other comprehensiveincome are recognised in other comprehensiveincome.Keuntungan dan kerugian dilusi yang timbul dariinvestasi entitas asosiasi diakui dalam laba rugi.Dilution gains and losses arising from investmentsin associates are recognised in profit or loss.Keuntungan yang belum direalisasi atas transaksiantara Perusahaan dan Entitas Anak dan entitasasosiasinya dieliminasi sebesar kepentinganPerusahaan dan Entitas Anak pada entitasasosiasi. Kerugian yang belum direalisasi jugadieliminasi kecuali transaksi tersebut memberikanbukti penurunan nilai aset yang ditransfer.Kebijakan akuntansi entitas asosiasi disesuaikanjika diperlukan untuk memastikan konsistensidengan kebijakan yang diterapkan olehPerusahaan dan Entitas Anak.Unrealized gains on transactions between theCompany and Subsidiaries and their associates areeliminated to the extent of the Company%u2019s andSubsidiaries%u2019 interests in the associates. Unrealizedlosses are also eliminated unless the transactionprovides evidence of an impairment of the assettransferred. Accounting policies of associates havebeen changed where necessary to ensureconsistency with the policies adopted by theCompany and Subsidiaries.Laporan ManajemenManagement ReportProfil PerusahaanCompany ProfileAnalisa & Diskusi ManajemenManagement Discussion & AnalysisIkhtisar 20202020 HighlightsPT Pertamina Hulu Energi2020 Laporan Tahunan TerintegrasiIntegrated Annual Report 728