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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 5/60 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)o. Program pensiun dan imbalan kerja karyawan o. Pension plan and employee benefitsPerusahaan dan Entitas Anak menerimapembebanan biaya jasa kini atas kewajibanpensiun dan imbalan kerja untuk karyawanPT Pertamina (Persero) yang statusnyadiperbantukan ke Perusahaan and Entitas Anak.The Company and Subsidiaries is charged forcurrent service costs for pension and otheremployee benefit obligations for PT Pertamina(Persero) employees seconded to the Companyand Subsidiaries.Perusahaan dan Entitas Anak memberikanimbalan pasca kerja kepada karyawan tetap(yang statusnya bukan perbantuan) sesuaidengan Kontrak Kerja Bersama (%u201cKKB%u201d). Imbalanpasca kerja karyawan diakui berdasarkanketentuan Undang-Undang KetenagakerjaanNo. 13/2003 tanggal 25 Maret 2003 (UndangUndang) atau program imbalan pasca kerjaPerusahaan dan Entitas Anak, mana yang lebihtinggi.The Company and Subsidiaries provides postemployment benefits covering all of its permanentemployees (non seconded employees) inaccordance with its Employment AgreementContract (%u201cKKB%u201d). Employee benefits involving theCompany%u2019s post-employment benefit plans arerecognised in accordance with Labor LawNo. 13/2003 dated March 25, 2003, or theCompany and Subsidiaries%u2019 plan, whichever benefitis higher.Operator di KBH yang participating interestdimiliki oleh Entitas Anak, memberikan imbalanpasca kerja bagi semua karyawan tetapnya(karyawan yang direkrut secara langsung) sesuaidengan KKB Entitas Anak.The operators of the PSCs in which participatinginterests are owned by the Subsidiaries, providepost-employment benefits covering all of theirpermanent employees (direct hired employees) inaccordance with the Subsidiaries%u2019 KKBs.Liabilitas program pensiun imbalan pasti yangdiakui dalam laporan posisi keuangan adalah nilaikini kewajiban imbalan pasti pada tanggal laporankeuangan dikurangi nilai wajar aset program.Besarnya kewajiban imbalan pasti ditentukanberdasarkan perhitungan aktuaris independenyang dilakukan secara tahunan menggunakanmetode projected unit credit. Nilai kini kewajibanimbalan pasti ditentukan dengan mendiskontoestimasi arus kas keluar masa depanmenggunakan tingkat suku bunga obligasikorporat berkualitas tinggi dalam mata uang yangsama dengan mata uang imbalan yang akandibayarkan dan waktu jatuh tempo yang kuranglebih sama dengan waktu jatuh tempo imbalanyang bersangkutan. Jika tidak terdapat pasar aktifuntuk obligasi korporat tersebut, digunakantingkat suku bunga obligasi pemerintah.The liability recognized in the statement of financialposition in respect of the defined benefit pensionplans is the present value of the defined benefitobligations at the end of the reporting date less thefair value of plan assets. The defined benefitobligations are calculated annually by independentactuaries using the projected unit credit method.The present value of the defined benefit obligationsis determined by discounting the estimated futurecash outflows using the interest rates of highquality corporate bonds that are denominated inthe currency in which the benefits will be paid, andthat have terms of maturity approximating theterms of the related pension obligations. If there isno deep market for such bonds, the market rateson government bonds are used.Beban yang diakui di laba rugi termasuk biayajasa kini, beban/pendapatan bunga, biaya jasalalu dan keuntungan/kerugian penyelesaian.Keuntungan dan kerugian dari kurtailmen ataupenyelesaian program manfaat pasti diakui ketikakurtailmen atau penyelesaian tersebut terjadi.Expense charged to profit or loss includes currentservice costs, interest expense/income, pastservice cost and gains and losses on settlements.Gains or losses on the curtailment or settlement ofa defined benefit plan are recognized when thecurtailment or settlement occurs.Laporan ManajemenManagement ReportProfil PerusahaanCompany ProfileAnalisa & Diskusi ManajemenManagement Discussion & AnalysisIkhtisar 20202020 HighlightsPT Pertamina Hulu Energi2020 Laporan Tahunan TerintegrasiIntegrated Annual Report 740