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01020304050607 Consolidated Financial Statements Laporan Keaungan Konsolidasian PT Pertamina Hulu Energi 857The original consolidated financial statement included hereinare in Indonesian language.PT PERTAMINA HULU ENERGI DAN ENTITAS ANAK/AND SUBSIDIARIESDaftar 5/193 ScheduleCATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN (lanjutan)Tanggal 31 Desember 2024 dan untukTahun yang Berakhir pada Tanggal Tersebut(Disajikan dalam Ribuan Dolar Amerika Serikat,Kecuali Dinyatakan Lain)NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENT (continued)As of December 31, 2024 andfor 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 lainmelalui self assessment denganmempertimbangkan faktor utilitas dan kapasitasproduksi 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, KementerianKeuangan memberlakukan Peraturan MenteriKeuangan No. 140/PMK.06/2020 tentangPengelolaan Barang Milik Negara yang Berasaldari Pelaksanaan Kegiatan Usaha Hulu Minyakdan Gas Bumi menggantikanPMK 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 tidaklagi 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 nolonger subject to lease the State assets.Namun berdasarkan Ketentuan Peralihan Pasal171 ayat (1) huruf d PMK 140 Tahun 2020disebutkan bahwa Kontraktor Alih Kelola yangbelum menyelesaikan kewajiban pembayaransewa aset sesuai dengan ketentuandalam Peraturan Menteri KeuanganNo 89/PMK.06/2019 dinyatakan tetap wajibmelaksanakan kewajiban tersebut. BerdasarkanKetentuan Peralihan tersebut, KKKS Alih Kelolaberpotensi diwajibkan untuk menyelesaikanpembayaran sewa asset sebagaimana diaturdalam 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 willpotentially be required to settle obligations to pay theleased State assets as stipulated inPMK No. 89/PMK.06/2019.Berdasarkan legal opini dari konsultan hukumyang ditunjuk oleh perusahaan tertanggal6 November 2023, entitas-entitas alih kelola ataswilayah kerja yang telah terminasi tidakmencatat akrual atas sewa asset Barang MilikNegara sebagaimana diatur dalam pasal 24PMK 140/2020.Based on legal opinion from legal consultant thatassigned by company on November, 6 2023, thesubsidiaries that received right to manage termanitedoil and gas blocks will not record the accrual on theleased state assets as stipulated in article 24 PMK140/2020.