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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 5/61 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(lanjutan)o. Pension plan and employee benefits(continued)Pengukuran kembali yang timbul dari programpensiun manfaat pasti diakui dalam pendapatankomprehensif lain. Pengukuran kembali terdirikeuntungan dan kerugian aktuaria, imbal hasilaset program (diluar bunga neto pada liabilitasimbalan pasti) dan setiap perubahan atasdampak batas atas aset (diluar pendapatanbunga yang sudah diakumulasi dalamperhitungan bunga neto (aset)).Remeasurements arising from defined benefitretirement plans are recognized in othercomprehensive income. Remeasurementscomprise actuarial gains and losses, the return onplan assets (excluding amounts included in netinterest on the net defined benefit liability (asset))and any change in the effect of the asset ceiling(excluding amounts included in net interest on thenet defined benefit liability (asset)).Pesangon pemutusan kontrak kerja terutangketika Perusahaan atau Entitas Anakmemberhentikan hubungan kerja sebelum usiapensiun normal atau ketika karyawan menerimapenawaran mengundurkan diri secara sukareladengan kompensasi imbalan pesangon.Perusahaan dan Entitas Anak mengakuipesangon pemutusan kontrak kerja pada tanggalyang lebih awal di antara: (a) ketika Perusahaandan Entitas Anak tidak dapat lagi menariktawaran atas imbalan tersebut; dan (b) ketikamereka mengakui biaya untuk restrukturisasiyang melibatkan pembayaran pesangon. Dalamhal terdapat penawaran untuk mendorongpengunduran diri secara sukarela, pesangonpemutusan kontrak kerja diukur berdasarkanjumlah karyawan yang diperkirakan menerimatawaran tersebut. Pesangon yang jatuh tempolebih dari 12 bulan setelah periode pelaporanharus didiskontokan ke nilai masa kini.Termination benefits are payable when anemployee%u2019s employment is terminated by theCompany or Subsidiaries before the normalretirement date or whenever an employee acceptsvoluntary redundancy in exchange for thesebenefits. The Company and Subsidiariesrecognize the termination benefits at the earlier ofthe following dates: (a) when the Company andSubsidiaries can no longer withdraw the offer ofthose benefits; and (b) when they recogniserestructuring costs involving the payment oftermination benefits. In the case of an offer madeto encourage voluntary resignation, the terminationbenefits are measured based on the number ofemployees who are expected to accept the offer.Benefits falling due more than 12 months after theend of the reporting period are discounted to theirpresent value.p. Penjabaran mata uang asing p. Foreign currency translationi. Mata uang fungsional dan penyajian i. Functional and presentation currencyPos-pos yang disertakan dalam laporankeuangan konsolidasian Perusahaan danEntitas Anak diukur menggunakan matauang yang sesuai dengan lingkunganekonomi utama dimana Perusahaan danEntitas Anak beroperasi (%u201cmata uangfungsional%u201d).Items included in the consolidated financialstatements of the Company and Subsidiariesare measured using the currency of theprimary economic environment in which theCompany and Subsidiaries operate (the%u201cfunctional currency%u201d).Laporan keuangan konsolidasian disajikandalam ribuan dolar Amerika Serikat (US$atau dolar AS) yang merupakan mata uangfungsional Perusahaan dan Entitas Anak.The consolidated financial statements arepresented in thousands of United Statesdollars (US$ or US dollars), which is thefunctional currency of the Company andSubsidiaries.Tata Kelola Perusahaan yang BaikGood Corporate GovernanceTanggung Jawab Sosial PerusahaanCorporate Social ResponsibilityLaporan Keuangan KonsolidasianConsolidated Financial ReportPT Pertamina Hulu Energi2020 Laporan Tahunan TerintegrasiIntegrated Annual Report 741