TAXES Laporan Keuangan Konsolidasian PT Golden Eagle Energy Tbk 30 September 2016

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015 DAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2016 DAN 30 SEPTEMBER 2015 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2016 AND DECEMBER 31, 2015 AND FOR THE NINE MONTHS PERIODS ENDED SEPTEMBER 30, 2016 AND SEPTEMBER 30, 2015 – Continued - 51 - 30 September 30 September September 30, 2016 September 30, 2015 Rp Rp Biaya eksplorasi dan pengembangan Deferred exploration and ditangguhkan 12.191.029.255 4.985.943.948 development expenses Beban keuangan 5.724.596.418 8.068.132.069 Finance costs Aset tetap - 1.142.189.118 Fixed assets Jumlah 17.915.625.673 14.196.265.135 Total Biaya perolehan diamortisasi atas pinjaman yang diperoleh adalah sebagai berikut: The amortized cost of the loan is follows: 30 September 31 Desember September 30, 2016 December 31, 2015 Rp Rp Utang bank jangka panjang 239.566.870.273 279.994.181.516 Long-term bank loan Bunga masih harus dibayar Catatan 16 5.711.514.057 2.135.588.848 Accrued interest Note 16 Jumlah 245.278.384.330 282.129.770.364 Total Tingkat suku bunga utang bank jangka panjang tersebut adalah sebagai berikut: The interest rates on the long-term bank loans are as follows: 30 September 31 Desember September 30, 2016 December 31, 2015 Dolar amerika serikat 6,50 6,11 U.S. Dollar Rupiah 12,78 14,33 Rupiah 18. LIABILITAS IMBALAN PASCA KERJA 18. POST-EMPLOYMENT BENEFITS OBLIGATIONS Grup diwajibkan untuk memberikan imbalan pasca kerja imbalan pasti untuk karyawan sesuai Undang-Undang Ketenagakerjaan No. 132003. Jumlah karyawan yang berhak menerima imbalan pada tanggal 30 September 2016 dan 31 Desember 2015 adalah 27 orang. The Group is required to provide defined post- employment benefits to its employees in accordance with Labor Law No. 132003. The number of employees entitled to the benefits is 27 people at September 30, 2016 and December 31, 2015. Liabilitas imbalan pasca kerja memberikan eksposur Grup terhadap risiko aktuarial seperti risiko tingkat bunga dan risiko gaji. The post-employment benefits obligations typically expose the Group to actuarial risks such as interest rate risk and salary risk. Risiko Tingkat Bunga Interest risk Penurunan suku bunga obligasi akan meningkatkan liabilitas imbalan pasca kerja. A decrease in the bond interest rate will increase the post-employment benefits obligation. Risiko Gaji Salary risk Nilai kini kewajiban imbalan pasti dihitung dengan mengacu pada gaji masa depan peserta program. Dengan demikian, kenaikan gaji peserta program akan meningkatkan liabilitas program itu. The present value of the defined benefit plan liability is calculated by reference to the future salaries of plan participants. As such, an increase in the salary of the plan participants will increase the plan’s liability.