GOODWILL Golden Eagle Energy Final 2013

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED – Continued - 50 - Bunga pinjaman yang masih harus dibayar dicatat dalam akun beban akrual pada laporan posisi keuangan. Accrued interest is presented as accrued expenses on the statements of financial position. 19. LIABILITAS IMBALAN PASCA KERJA 19. POST-EMPLOYMENT BENEFITS OBLIGATION Liabilitas imbalan kerja yang termasuk dalam laporan posisi keuangan konsolidasian adalah sebagai berikut: The employee benefits obligation recognized in the consolidated statements of financial position is as follows: 31 Desember 2013 31 Desember 2012 December 31, 2013 December 31, 2012 Rp Rp Imbalan pasca kerja sesuai Undang- Post-employment benefits Undang Ketenagakerjaan 1.883.227.584 1.085.222.599 Labor Law Beban yang termasuk dalam laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: The amounts recognized in the consolidated statements of comprehensive income are as follows: 2013 2012 Rp Rp Operasi yang dilanjutkan 798.004.985 767.430.147 Continuing operations Operasi yang dihentikan - 82.190.052 Discontinued operations Jumlah 798.004.985 849.620.199 Total Undang-Undang Ketenagakerjaan No. 132003 Labor Law No. 132003 Grup diwajibkan untuk memberikan imbalan pasca kerja imbalan pasti untuk karyawan sesuai Undang-Undang Ketenagakerjaan No. 132003. Kekurangan imbalan yang diberikan dan program pensiun dengan imbalan berdasarkan Undang- undang Ketenagakerjaan dicatat sebagai imbalan pasca kerja tanpa pendanaan. The Group is required to provide defined post- employment benefits to its employees in accordance with Labor Law No. 132003. Shortage of benefits provided under the pension plan against the benefits based on the Labor Law is accounted for as unfunded post- employment benefit plan. Beban imbalan pasca kerja yang diakui dalam laporan laba rugi komprehensif konsolidasian adalah: Amounts recognized in the consolidated statements of comprehensive income in respect of these post employment benefits are as follows: 2013 2012 Rp Rp Operasi yang dilanjutkan Continuing operations Biaya jasa kini 645.040.820 645.388.159 Current service cost Biaya bunga 90.938.256 60.016.079 Interest cost Biaya jasa lalu - Past service cost - non vested 62.025.909 62.025.909 non vested Sub jumlah 798.004.985 767.430.147 Sub total Operasi yang dihentikan - 82.190.052 Discontinued operations Jumlah 798.004.985 849.620.199 Total