TAMBAHAN MODAL Laporan Keuangan Konsolidasian SMMT Q2 0

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2014 DAN 31 DESEMBER 2013 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2014 DAN 30 JUNI 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX MONTHS PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 – Continued - 51 - 30 Juni 2014 dan 31 Desember 2013 June 30, 2014 and December 31, 2013 Rp Penerimaan dari Penawaran Umum Proceeds from the issuance of Terbatas I sebanyak 820.000.000 saham 820,000,000 shares with nominal dengan harga penawaran Rp 500 Rp 500 per shares through per saham 410.000.000.000 Limited Public Offering I Nilai nominal yang dicatat sebagai Amount recorded as paid-in capital modal disetor atas penerbitan from the issuance of 820.000.000 saham 102.500.000.000 820,000,000 shares Biaya emisi saham 5.676.311.911 Share issuance cost Reklasifikasi selisih nilai transaksi Reclassification of the difference in value restrukturisasi entitas of restructuring transaction among sepengendali 2.812.067.646 entities under common control Saldo akhir 299.011.620.443 Ending balance Pada tanggal 2 Agustus 2012, Perusahaan melakukan transaksi pembelian saham dengan PT Rajawali Corpora, pemegang saham NMMJ, yang berada dalam pengendalian yang sama. Selisih antara bagian Perusahaan atas nilai tercatat historis aset bersih dan harga beli dibukukan sebagai selisih nilai transaksi restrukturisasi entitas sepengendali dan telah diklasifikasikan ke Tambahan Modal Disetor. On August 2, 2012, the Company entered into share purchase transaction with PT Rajawali Corpora, a shareholder of NMMJ, which is accounted for as a transaction under common control. The difference between the Company’s proportion of the historical carrying amount of the net assets and the purchase price is recorded as difference in value of restructuring transaction of entities under common control and has been classified to Additional Paid-in Capital. Sebagian dari saldo Tambahan Modal Disetor akan direklasifikasikan sebagai saham bonus Catatan 20. Most of the balance of Additional Paid-in Capital will be reclassified to bonus shares Note 20.

22. KEPENTINGAN NONPENGENDALI

22. NON-CONTROLLING

INTEREST a. Kepentingan nonpengendali atas aset bersih entitas anak a. Non-controlling Interest in net assets of subsidiaries 30 Juni 2014 31 Desember 2013 June 30, 2014 December 31, 2013 Rp Rp PT Naga Mas Makmur Jaya 44.932.571.112 44.072.012.619 PT Naga Mas Makmur Jaya PT Rajawali Resources 9.253.831.596 8.852.048.562 PT Rajawali Resources Jumlah 35.678.739.516 35.219.964.057 Total b. Kepentingan nonpengendali atas laba rugi bersih entitas anak b. Non-controlling Interest in net income loss of subsidiaries 30 Juni 2014 30 Juni 2013 June 30, 2014 June 30, 2013 Rp Rp PT Naga Mas Makmur Jaya 2.199.059.711 2.329.677.188 PT Naga Mas Makmur Jaya PT Rajawali Resources 401.783.034 938.690.423 PT Rajawali Resources Jumlah 1.797.276.677 1.390.986.765 Total PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2014 DAN 31 DESEMBER 2013 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2014 DAN 30 JUNI 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX MONTHS PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 – Continued - 52 -

23. BEBAN

UMUM DAN ADMINISTRASI 23. GENERAL AND ADMINISTRATIVE EXPENSES 30 Juni 2014 30 Juni 2013 June 30, 2014 June 30, 2013 Rp Rp Gaji dan tunjangan 3.005.980.663 2.541.112.209 Salaries and benefits Jasa profesional 1.869.986.925 1.024.187.646 Professional fee Beban umum dan akomodasi 759.177.731 446.518.820 General and accommodation expense Beban sewa gedung 442.631.743 208.342.257 Rent expense Beban iklan 389.500.000 51.162.870 Advertising expense Beban penyusutan dan amortisasi 162.651.387 149.040.164 Depreciation and amortization expenses Lain - lain 347.597.875 357.541.820 Others Jumlah 6.977.526.324 4.777.905.786 Total

24. PAJAK PENGHASILAN

24. INCOME

TAX Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per consolidated statements of comprehensive income and taxable income is as follows: 2014 2013 Enam bulan Enam bulan Six-months Six-months Rp Rp Laba sebelum pajak menurut laporan laba rugi komprehensif Income before tax per consolidated konsolidasian 6.282.921.466 9.732.115.706 statements of comprehensive income Perbedaan temporer Temporary differences Beban penyusutan dan amortisasi 314.828.361 136.733.333 Depreciation and amortization expense Sewa pembiayaan 194.615.477 - Finance lease Perbedaan tetap Permanent differences Bagian laba bersih entitas asosiasi 10.715.170.226 11.359.479.175 Equity in net income of associate Cadangan kerugian penurunan Allowance for impairment losses nilai piutang 12.650.000 - of receivable Beban yang tidak dapat dikurangkan 1.122.959.157 375.872.848 Non deductible expenses Penghasilan bunga dikenakan pajak final 2.605.336.898 3.468.374.959 Interest income subjected to final tax Laba rugi fiskal sebelum kompensasi Taxable income fiscal loss before fiscal kerugian fiskal 5.807.063.617 4.856.598.913 loss carryforward Kompensasi kerugian fiskal 35.746.424.686 11.539.552.208 Fiscal loss carryforward Akumulasi rugi fiskal 41.553.488.303 16.396.151.121 Accumulated fiscal loss Rugi fiskal Grup dapat dikompensasikan dengan laba kena pajak dalam jangka waktu lima tahun. Aset pajak tangguhan atas rugi fiskal tidak diakui karena manajemen berpendapat bahwa manajemen menilai bahwa aset pajak tangguhan tidak dapat dimanfaatkan di masa mendatang. The Group’s fiscal losses can be offset against the taxable income for a period of five years. Deferred tax assets on fiscal losses are not recognized as management assessed that future taxable income will not be available to utilize the deferred tax assets. Perhitungan pajak penghasilan badan adalah perhitungan sementara yang dibuat untuk tujuan akuntansi. The corporate income tax calculations are preliminary estimates made for accounting purposes.