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630 Laporan Tahunan %u2022 PT Pertamina Hulu EnergiLAPORAN KEUANGAN 7 FINANCIAL STATEMENTThe original consolidated financial statements included herein are in the Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIESDaftar 5/77 ScheduleCATATAN ATAS LAPORAN KEUANGANKONSOLIDASIANTanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut(Disajikan dalam ribuan dolar Amerika Serikat, kecuali dinyatakan lain)NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS As of December 31, 2023and for the Year Then Ended(Expressed in thousands of United States dollars,unless otherwise stated)3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSIMATERIAL (lanjutan)3. SUMMARY OF MATERIAL ACCOUNTING POLICIESINFORMATION (continued)y. Pengaturan bersama (lanjutan) y. Joint arrangements (continued)Hak kepemilikan atas operasi unitisasi (lanjutan) Ownership interests in unitisation operations(continued)Apabila Grup sebagai operator, jika bagian penjualan, pengeluaran biaya, pengeluaran modal dan liabilitas non-operator melebihi permintaan kas yang diterima oleh Grup, maka Grup mengakui piutang kepada non-operator, jika sebaliknya Grup mengakui utang kepada non-operatorWhen the Group is the operator, if the nonoperator%u2019s share of revenues, expenses, capitalexpenditure and liabilities exceeded the cash callsreceived by the Group, the Group recognizedreceivables from the non-operator, otherwise theGroup recognized payables due to the non-operator.z. Pelaporan segmen z. Segmen reportingSegmen operasi dilaporkan dengan cara yangkonsisten dengan pelaporan internal yangdiberikan kepada pengambil keputusanoperasional utama. Pengambil keputusanoperasional utama, yang bertanggung jawabuntuk mengalokasikan sumber daya dan menilaikinerja segmen operasi, serta membuatkeputusan strategis adalah Direksi.Operating segments are reported in a mannerconsistent with the internal reporting provided to the chief operating decision-maker. The chief operatingdecision-maker, who is responsible for allocatingresources and assessing the performance of theoperating segments and making strategic decisionsis the Board of Directors.Hasil operasi dari segmen operasi tersebut,dimana tersedia informasi keuangan terpisahuntuk segmen tersebut, dikaji ulang secarareguler oleh Pengambil Keputusan Operasional(PKO) untuk mengambil keputusan mengenaipengalokasian sumber daya dan untuk menilaikinerja segmen operasi. PKO Grup adalahDireksi.The operating results of the operating segments, for which discrete financial information is available, are reviewed regularly by the Chief Operating Decision Make (CODM) to make decisions about resource allocation and to assess performance. The Group%u2019s CODM are the Directors.Kinerja segmen yang dilaporkan kepada Direksimeliputi unsur-unsur yang dapat diatribusikansecara langsung kepada segmen operasitersebut serta yang dapat dialokasikan secaraandal.Segment results that are reported to the Directors included items directly attributable to a segment as well as those that can be allocated on a reasonable basis.Pelaporan segmen primer atas informasikeuangan disajikan berdasarkan bisnis utamadari setiap segmen yang dilaporkan. Pelaporansegmen sekunder ditentikan berdasarkankelompok pelanggan.The primary segment reporting of financial information is presented based on the core business of each of the reporting segments. The secondary segment reporting is defined based on customer grouping.