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The original financial statements included herein are in
Indonesian language.
PT KILANG PERTAMINA BALIKPAPAN PT KILANG PERTAMINA BALIKPAPAN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2022 As of December 31, 2022
(Disajikan dalam dolar Amerika Serikat, (Expressed in US dollar,
kecuali dinyatakan lain) unless otherwise stated)

20. MANAJEMEN RISIKO KEUANGAN (lanjutan) 20. FINANCIAL RISK MANAGEMENT (continued)

e. Risiko pasar e. Market risk

Pada 31 Desember 2022, aset dan liabilitas As of December 31, 2022, monetary assets
moneter dalam mata uang asing yang dimiliki and liability held by the Company are
Perusahaan di denominasikan dalam Rupiah. denominated in Rupiah. If there is a
Apabila terjadi peningkatan/penurunan nilai strengthening/weakning of the US dollar
tukar mata uang dolar AS pada tanggal exchange rate as of December 31, 2021 by 1%
31 Desember 2022 sebesar 1%, maka rugi loss before tax will decrease/increase by
sebelum pajak akan menurun/meningkat US$1,321,608. Management did not hedge
sebesar US$1.321.608. Manajemen tidak this foreign exchange risk.
melakukan lindung nilai atas risiko mata uang
ini.

21. ASET DAN LIABILITAS KEUANGAN 21. FINANCIAL ASSETS AND LIABILITIES
Pada 31 Desember 2022, Perusahaan As of December 31, 2022, the Company classified
mengklasifikasikan kas di bank, piutang lain-lain - cash in banks, other receivables - third parties and
pihak ketiga dan piutang lain-lain - pihak berelasi other receivables - related parties of
masing-masing sebesar US$117.025.651, US$343, US$117,025,651, US$343, and US$6,366,787 as
dan US$6.366.787 sebagai aset keuangan pada financial assets at amortized cost of acquisition,
biaya perolehan diamortisasi. respectively.

Pada tanggal 31 Desember 2022, Perusahaan As of December 31, 2022, the Company classified
mengklasifikasikan utang usaha - pihak ketiga, accounts payable - third party, accounts payable -
utang usaha - pihak berelasi, utang lain-lain - pihak related parties, other debts - third parties, and other
ketiga, dan utang lain-lain - pihak berelasi masing- debts - related parties of US$45,440,819 and
masing sebesar US$45.440.819 dan US$340,328,101, US$51,896, and US$9.056.138
US$340.328.101, US$51.896, dan US$9.056.138 as financial liabilities on amortized cost of
sebagai liabilitas keuangan pada biaya perolehan acquisition, respectively.
yang diamortisasi.
22. PERJANJIAN DAN KOMITMEN SIGNIFIKAN 22. SIGNIFICANT AGREEMENTS AND
COMMITMENTS
Pada tanggal 30 Maret 2020 telah ditandatangani On March 30, 2020 a novation contract was signed,
novasi kontrak, yang berlaku efektif 15 hari setelah which is effective 15 days after signing the novation.
ditandatanganinya novasi tersebut. Novasi kontrak The contract Novation transferred the rights and
tersebut mengalihkan hak dan kewajiban atas obligations to the ISBL/OSBL EPC contract from
kontrak EPC ISBL/OSBL dari PT Pertamina PT Pertamina (Persero) to PT Kilang Pertamina
(Persero) ke PT Kilang Pertamina Balikpapan. Balikpapan. Based on the contract novation, the
Berdasarkan novasi kontrak tersebut, atas biaya costs associated with the EPC ISBL/OSBL project
sehubungan dengan proyek EPC ISBL/OSBL atas for New Units and Additional Units that have been
New Unit dan Additional Unit yang telah dibayarkan and have been capitalized into AUC by
dan telah dikapitalisasi ke AUC oleh PT Pertamina PT Pertamina (Persero) are then charged back to
(Persero) kemudian ditagihkan kembali ke PT Kilang PT Kilang Pertamina Balikpapan.
Pertamina Balikpapan.

PT Kilang Pertamina Balikpapan Laporan Tahunan Tahun Buku 2022 Annual Report

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