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498 PT Pertamina Hulu Energi 2022Laporan TahunanAnnual ReportThe original consolidated financial statements included herein are in the Indonesian language.PT PERTAMINA HULU ENERGI TBK DAN ENTITAS ANAK/AND SUBSIDIARIES Daftar 5/59 ScheduleCATATAN ATAS LAPORAN KEUANGANKONSOLIDASIANTanggal 31 Desember 2022, 2021, dan 2020serta Untuk Tahun yang Berakhir pada Tanggal-Tanggal 31 Desember 2020, 2021, dan 2020(Disajikan dalam ribuan dolar Amerika Serikat, kecuali dinyatakan lain)NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTSAs of December 31, 2022, 2021, and 2020and For The Years Ended December 31, 2022, 2021, and 2020(Expressed in thousands of United States dollars,unless otherwise stated)3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING(lanjutan)3. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)l. Investasi pada entitas asosiasi dan venturabersamal. Investment in associates and joint ventureEntitas asosiasi adalah seluruh entitas dimanaGrup memiliki pengaruh signifikan namun bukanpengendalian, biasanya melalui kepemilikan haksuara antara 20% dan 50%. Investasi entitasasosiasi dicatat dengan metode ekuitas dan diakuiawalnya sebesar harga perolehan.Nilai investasi Grup atas entitas asosiasi termasukgoodwill yang diidentifikasi ketika akuisisi, dikurangi akumulasi kerugian dan penurunan nilai.Associates are all entities over which the Group have significant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting and are initially recognized at cost. The Group%u2019s investments in associates include goodwill identified on acquisition, net of any accumulated impairment loss.Bagian Grup atas laba atau rugi entitas asosiasipasca akuisisi diakui dalam laba rugi dan bagianatas mutasi pendapatan komprehensif lainnyapasca akuisisi diakui di dalam penghasilankomprehensif.The Group%u2019s share of their associates postacquisition profits or losses are recognized in profit or loss and their share of post-acquisition movements in other comprehensive income are recognized in other comprehensive income.Keuntungan dan kerugian dilusi yang timbul dariinvestasi entitas asosiasi diakui dalam laba rugi.Dilution gains and losses arising from investments in associates are recognized in profit or loss.Keuntungan yang belum direalisasi atas transaksiantara Grup dan entitas asosiasinya dieliminasisebesar kepentingan Grup pada entitas asosiasi.Kerugian yang belum direalisasi juga dieliminasi kecuali transaksi tersebut memberikan bukti penurunan nilai aset yang ditransfer. Kebijakan akuntansi entitas asosiasi disesuaikan jika diperlukan untuk memastikan konsistensi dengan kebijakan yang diterapkan oleh Grup.Unrealized gains on transactions between the Group and their associates are eliminated to the extent of the Company%u2019s and Subsidiaries%u2019 interests in the associates. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of associates have been changed where necessary to ensure consistency with the policies adopted by the Group.- Investasi di blok minyak dan gas bumi - Investments in oil and natural gas blocksInvestasi di blok minyak dan gas pada awalnyadicatat sebesar biaya perolehan, selanjutnyadiukur sebesar biaya perolehan dikurangiakumulasi amortisasi dan rugi atas penurunannilai. Investasi diamortisasi menggunakanmetode unit produksi berdasarkan cadanganterbukti sejak dimulainya produksi.Investments in oil and natural gas blocks areinitially recognized at cost, subsequentlymeasured at cost less accumulated amortizationand any impairment loss. The investments areamortized using the unit-of-production methodon the basis of proven reserves from the dates of production.