Page 269 - Demo

Alasan Dilakukannya Transaksi Pihak Berelasi dan Peninjauan atas Transaksi Pihak BerelasiSeperti halnya transaksi dengan pihak ketiga, transaksi Perusahaan dengan Pihak Berelasi dilakukan sejalan dengan kebutuhan pengembangan operasional dan bisnis Perusahaan, serta prinsip saling membutuhkan antara Perusahaan dengan pihak berelasi.PHE Subholding Upstream memiliki kebijakan mekanisme review atas transaksi yang berlangsung. Mekanisme review antara lain meliputi:1. Penjualan minyak mentah ke pihak berelasi ditetapkan berdasarkan Indonesian Crude Price (ICP) bulanan yang ditetapkan Direktorat Jenderal Migas Kementerian ESDM.2. Penjualan gas ke pihak berelasi ditetapkan berdasarkan kontrakkontrak penjualan gas yang disetujui oleh SKK Migas.3. Jasa transportasi gas berdasarkan tarif yang ditetapkan oleh Badan Pengatur Hilir Minyak dan Gas Bumi (BPH Migas).4. Beban usaha dari pihak berelasi lainnya berdasarkan harga yang disepakati kedua belah pihak.Realisasi Saldo dan Transaksi Pihak-pihak Berelasi Realisasi saldo dan transaksi Pihak-pihak Berelasi terhadap kinerja keuangan Perusahaan dapat disampaikan sebagai berikut.Reason for Related Party Transactions and Review of Related Party TransactionsAs with transactions with third parties, the Company%u2019s transactions with Related Parties are carried out in line with the Company%u2019s operational and business development needs, as well as the principle of mutual need between the Company and related parties.PHE Subholding Upstream has a review mechanism policy for conducting transactions. Review mechanisms include, among other things, the following:1. Sales of crude oil to related parties are determined based on the monthly Indonesian Crude Price (ICP) determined by the Directorate General of Oil and Gas of the Ministry of Energy and Mineral Resources.2. Gas sales to related parties are determined based on gas sales contracts approved by SKK Migas.3. Gas transportation services are based on tariffs determined by the Downstream Oil and Gas Regulatory Agency (BPH Migas).4. Operating expenses of other related parties are based on prices agreed upon by both parties.Realization of Balances and Transactions of Related Parties The realization of balances and transactions of Related Parties in the Company%u2019s financial performance is as follows.Saldo Pihak Berelasi dalam Aset 2022-2023Related Party Balance in Assets 2022-2023Pos AkunAccount Post2023 2022 Kenaikan (Penurunan)/Increase (Decrease)Jumlah(USD-Juta)Total(USDmillion)Persentase Terhadap Aset KonsolidasianPercentage Against Consolidated Assets(%)Jumlah(USD-Juta)Total(USDmillion)Persentase Terhadap Aset KonsolidasianPercentage Against Consolidated Assets(%)Nominal (USDJuta)(USDmillion)PersentasePercentage(%)Kas dan Setara KasCash and Cash Equivalents 4.839,71 15,67 4.235,89 13,46 603,82 14,25 %uf0e1Kas yang Dibatasi PenggunaannyaRestricted Cash 1.726,59 5,59 1.607,65 5,11 118,94 7,40 %uf0e1Piutang Usaha Setelah Dikurangi Penyisihan Penurunan NilaiAccounts Receivable After Deducting Impairment Allowance2.053,07 6,65 4.450,20 14,14 (2.397,13) (53,87) %uf0e2Piutang Lain-Lain Setelah Dikurangi Penyisihan Penurunan NilaiOther Receivables After Deducting Impairment Allowance28,22 0,09 21,93 0,07 6,29 28,69 %uf0e1Jumlah Aset dari Pihak-Pihak BerelasiTotal Assets of Related Parties 8.647,59 28,00 10.315,66 32,77 (1.668,08) (16,17) %uf0e2Jumlah Aset KonsolidasianTotal Consolidated Assets 30.888,92 - 31.481,79 - (592,87) (1,88) %uf0e1PT Pertamina Hulu Energi %u2022 Annual Report 267