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640 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 5/201 ScheduleCATATAN ATAS LAPORAN KEUANGANKONSOLIDASIANTanggal 31 Desember 2022, 2021, dan 2020serta Untuk Tahun yang Berakhir padaTanggal-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)45. PERJANJIAN, KOMITMEN DAN KONTINJENSI PENTING (lanjutan)45. SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES (continued)b. Sewa Barang Milik Negara (%u201cBMN%u201d) (lanjutan) b. Lease of the State Owned Enterprises%u2019s Assets (continued) PHE ONWJ (lanjutan) PHE ONWJ (continued)Pendekatan nilai wajar aset diperoleh antara lain melalui self assessment dengan mempertimbangkan faktor utilitas dan kapasitas produksi atau melalui hasil external assessmentoleh Kantor Jasa Penilai Publik.The asset fair value approach for the Company and Subsidiaries is obtained through self assessment with considering the utility factor and production capacity or through the results of external assessment by independent public appraisal service.Pada tanggal 28 September 2020, Kementerian Keuangan memberlakukan Peraturan Menteri Keuangan No. 140/PMK.06/2020 tentang Pengelolaan Barang Milik Negara yang Berasal dari Pelaksanaan Kegiatan Usaha Hulu Minyak dan Gas Bumi menggantikan PMK No. 89/PMK.06/2019.On September 28, 2020, the Ministry of Finance enacted the Minister of Finance Regulation No. 140/PMK.06/2020 regarding Management of State Assets Originating from the Implementation of Production Sharing Contract of Upstream Oil and Gas Business Activities replacing PMK No. 89/PMK.06/2019.Berdasarkan Peraturan Menteri Keuangan No. 140/PMK.06/2020, kontraktor alih kelola tidak lagi dikenakan sewa aset.Based on the Minister of Finance Regulation No. 140/PMK.06/2020, subsidiaries that received right to manage terminated oil and gas blocks are no longer subject to lease the State assets. Namun berdasarkan Ketentuan Peralihan Pasal171 ayat (1) huruf d PMK 140 Tahun 2020 disebutkan bahwa Kontraktor Alih Kelola yang belum menyelesaikan kewajiban pembayaran sewa aset sesuai dengan ketentuan dalam Peraturan Menteri Keuangan No 89/PMK.06/2019 dinyatakan tetap wajib melaksanakan kewajiban tersebut. Berdasarkan Ketentuan Peralihan tersebut, KKKS Alih Kelola berpotensi diwajibkan untuk menyelesaikan pembayaran sewa aset sebagaimana diatur dalam PMK No. 89/PMK.06/2019.However, based on the Transitional Provisions of Article 171 paragraph (1) letter d of PMK 140/2020, it is stated that the subsidiaries that received right to manage terminated oil and gas blocks who has not completed the obligation to pay the leased State assets in accordance with the provisions in the Minister of Finance Regulation No. 89/PMK.06/2019still obliged to carry out these obligations. Based on the Transitional Provisions, the Transferred KKKS will potentially be required to settle obligations to pay the leased State assets as stipulated in PMK No. 89/PMK.06/2019.Berdasarkan Ketentuan Peralihan Pasal 171 ayat (1) huruf d PMK 140 Tahun 2020, entitasentitas alih kelola atas wilayah kerja yang telah terminasi, masih mencatat akrual atas sewa aset Barang Milik Negara tersebut sampai dengan diberlakukannya PMK No. 140/PMK.06/2020.Based on the Transitional Provisions of Article 171 paragraph (1) letter d of PMK 140/2020, the subsidiaries that received right to manage terminated oil and gas blocks will continue to fulfill their Obligations and still record the accrual on the leased State assets until the enactment of PMK No. 140/PMK.06/2020.Dengan mengacu kepada PMK No. 140/PMK.06/2020 tentang Pengelolaan Barang Milik Negara (BMN) Hulu Minyak dan Gas Bumi tanggal 28 September 2020, Perusahaan dan Entitas Anak tidak melakukan pembatalan saldo provisi atas estimasi nilai sewa yang telah dibukukan sebelum tanggal keberlakuan PMK No.140/PMK/2020 dan tidak mencatat provisi atas nilai sewa setelah tanggal berlaku PMK tersebut.In accordance to PMK No. 140/PMK.06/2020 concerning Management of Upstream Oil and Gas State Property (BMN) on September 28, 2020, the Company and Subsidiaries did not cancel the provision balance for the estimated lease value that was recorded before the effective date of PMK No.140/PMK/2020 and did not record lease value provisions after the PMK effective date.