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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 5/69 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)w. Pengaturan bersama (lanjutan) w. Joint arrangements (continued)Dalam melakukan penilaian klasifikasikepentingan dalam pengaturan bersama,Perusahaan dan Entitas Anakmempertimbangkan hal-hal berikut:- struktur pengaturan bersama;- bentuk hukum pengaturan bersama apabiladibentuk melalui kendaraan terpisah;- persyaratan pengaturan kontraktualbersama;ketika relevan, fakta dan keadaan lain (termasukpengaturan kontraktual lain).In assessing the classification of interests in jointarrangements, the Company and Subsidiariesconsider:- the structure of the joint arrangement;- the legal form of joint arrangements structuredthrough a separate vehicle;- the contractual terms of the joint arrangementagreement;when relevant, any other facts and circumstances(including any other contractual arrangements).Perusahaan dan Entitas Anak mencatatkepemilikannya dalam ventura bersamamenggunakan metode ekuitas.The Company and Subsidiaries account for theirinterests in joint ventures using the equity method.Selisih lebih biaya investasi pada venturabersama dibandingkan dengan nilai wajar asetteridentifikasi, liabilitas dan liabilitas kontinjenteridentifikasi Perusahaan dan Entitas Anakdikapitalisasi dan termasuk dalam jumlah tercatatinvestasi pada ventura bersama. Jika terdapatindikasi bahwa investasi pada ventura bersamamengalami penurunan nilai, maka dilakukan ujipenurunan nilai dengan cara yang sama denganuji penurunan nilai pada aset nonkeuangan.Any premium paid for an investment in a jointventure above the fair value of the Company's andSubsidiaries%u2019 share of the identifiable assets,liabilities and contingent liabilities acquired iscapitalized and included in the carrying amount ofthe investment in joint venture. Where there isobjective evidence that the investment in a jointventure has been impaired the carrying amount ofthe investment is tested for impairment in thesame way as other non-financial assets.Perusahaan dan Entitas Anak mencatatkepemilikannya dalam operasi bersama denganmengakui bagian atas aset, kewajiban atasliabilitas, pendapatan dan beban sesuai denganketentuan hak dan kewajiban dalam ketentuankontraktual.The Company and Subsidiaries account for theirinterests in joint operations by recognizing theirshare of assets, liabilities, revenues and expensesin accordance with their contractually conferredrights and obligations.Tata Kelola Perusahaan yang BaikGood Corporate GovernanceTanggung Jawab Sosial PerusahaanCorporate Social ResponsibilityLaporan Keuangan KonsolidasianConsolidated Financial ReportPT Pertamina Hulu Energi2020 Laporan Tahunan TerintegrasiIntegrated Annual Report 749