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iiiThe original report included herein is inthe Indonesian language.Laporan Auditor Independen (lanjutan)Laporan No. 01298/2.1032/AU.1/02/1726-2/1/V/2023 (lanjutan)Independent Auditor%u2019s Report (continued)Report No. 01298/2.1032/AU.1/02/1726-2/1/V/2023 (continued)Hal audit Utama (lanjutan) Key audit matter (continued)Kami telah memenuhi tanggung jawab yangdiuraikan dalam paragraf Tanggung JawabAuditor terhadap Audit atas Laporan KeuanganKonsolidasian pada laporan kami, termasuksehubungan dengan hal audit utama yangdikomunikasikan di bawah ini. Oleh karena itu,audit kami mencakup pelaksanaan prosedur yangdidesain untuk merespons penilaian kami atasrisiko kesalahan penyajian material dalam laporankeuangan konsolidasian terlampir. Hasil proseduraudit kami, termasuk prosedur yang dilakukanuntuk merespons hal audit utama di bawah ini,menyediakan basis bagi opini audit kami ataslaporan keuangan konsolidasian terlampir.We have fulfilled the responsibilities described inthe Auditor%u2019s Responsibilities for the Audit of theConsolidated Financial Statements paragraph ofour report, including in relation to the key auditmatter communicated below. Accordingly, ouraudit included the performance of proceduresdesigned to respond to our assessment of the risksof material misstatement of the accompanyingconsolidated financial statements. The results ofour audit procedures, including the proceduresperformed to address the key audit matter below,provide the basis for our audit opinion on theaccompanying consolidated financial statements.Estimasi cadangan minyak dan gas bumi Estimation of oil and gas reservesPenjelasan atas hal audit utama: Description of the key audit matter:Cadangan minyak dan gas bumi digunakan dalamperhitungan beban depresiasi, deplesi, danamortiasi (%u201cbeban DD&A%u201d) dan estimasi provisipembongkaran dan restorasi lokasi aset, yangmerupakan pos material dalam laporan keuangankonsolidasian terlampir. Sebagaimana yangdijelaskan dalam Catatan 4 atas laporan keuangankonsolidasian terlampir, estimasi cadanganminyak dan gas bumi merupakan hal yangkompleks, karena terdapat ketidakpastianestimasi signifikan dalam menilai jumlah dantingkat cadangan di setiap blok minyak dan gas,serta asumsi data ekonomi yang digunakanberubah dari tahun ke tahun seperti, antara lain,asumsi harga minyak dan gas bumi, dan asumsibiaya operasi dan modal di masa mendatang.Oil and gas reserves are used in the calculation ofdepreciation, depletion and amortization expenses(the %u201dDD&A expenses%u201d), and estimation ofprovision for decommissioning and siterestoration, which are material line items in theaccompanying consolidated financial statements.As described in Note 4 to the accompanyingconsolidated financial statements, the estimationof oil and gas reserves is complex, as there issignificant estimation uncertainty in assessing thequantities and level of reserves in each oil and gasblock, as well as economic data assumptions, suchas oil and gas price assumptions, and futureoperating and capital cost assumptions, which maychange from year to year.416 PT Pertamina Hulu Energi 2022Laporan TahunanAnnual Report