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746 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 5/193 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)45. PERJANJIAN, KOMITMEN DAN KONTINJENSIPENTING (lanjutan)45. SIGNIFICANT AGREEMENTS, COMMITMENTS ANDCONTINGENCIES (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 andSubsidiaries is obtained through self assessment withconsidering the utility factor and production capacity orthrough the results of external assessmentby 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 Financeenacted the Minister of Finance RegulationNo. 140/PMK.06/2020 regarding Management ofState Assets Originating from the Implementation ofProduction Sharing Contract of Upstream Oiland Gas Business Activities replacingPMK 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 RegulationNo. 140/PMK.06/2020, subsidiaries that receivedright to manage terminated oil and gas blocks are no longer subject to lease the State assets.Namun berdasarkan Ketentuan Peralihan Pasal 171 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 asset sebagaimana diatur dalam PMK No. 89/PMK.06/2019.However, based on the Transitional Provisions ofArticle 171 paragraph (1) letter d of PMK 140/2020,it is stated that the subsidiaries that received right tomanage terminated oil and gas blocks who has notcompleted the obligation to pay the leased Stateassets in accordance with the provisions in theMinister of Finance Regulation No. 89/PMK.06/2019still obliged to carry out these obligations. Based onthe Transitional Provisions, the Transferred KKKS will potentially be required to settle obligations to pay the leased State assets as stipulated inPMK No. 89/PMK.06/2019.Berdasarkan legal opini dari konsultan hukum yang ditunjuk oleh perusahaan tertanggal 6 November 2023, entitas-entitas alih kelola atas wilayah kerja yang telah terminasi tidakmencatat akrual atas sewa asset Barang Milik Negara sebagaimana diatur dalam pasal 24 PMK 140/2020.Based on legal opinion from legal consultant thatassigned by company on November, 6 2023, thesubsidiaries that received right to manage termanited oil and gas blocks will not record the accrual on the leased state assets as stipulated in article 24 PMK 140/2020.