POST-EMPLOYMENT BENEFITS OBLIGATIONS http: www.go eagle.co.id public AR GE2015 FINAL.

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 DAN UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014 AND FOR THE YEARS THEN ENDED – Continued - 64 - 25. BEBAN UMUM DAN ADMINISTRASI

25. GENERAL AND ADMINISTRATIVE EXPENSES

2015 2014 Rp Rp Gaji dan tunjangan 8.102.948.550 5.794.583.577 Salaries and benefits Beban penyusutan dan Depreciation and amortization amortisasi 2.985.527.994 765.857.999 expenses Beban umum dan akomodasi 2.918.700.486 934.430.572 General and accommodation expense Jasa profesional 2.746.022.153 2.175.117.628 Professional fee Beban sew a gedung 1.294.964.822 720.960.972 Rent expense Pengelolaan dan reklamasi lingkungan hidup 998.418.718 23.500.000 Environmental management and reclamation Beban transportasi 852.049.828 255.052.026 Transportation expenses Beban imbalan kerja Catatan 19 796.948.415 1.061.822.263 Employee benefits expense Note 19 Beban iklan 334.127.338 662.436.550 Advertising expense Lain - lain 1.307.214.437 349.045.653 Others Jumlah 22.336.922.741 12.742.807.240 Total 26. BEBAN NON OPERASIONAL 26. NON-OPERATIONAL EXPENSE Selama tahun 2015, Grup mengalami kendala logistik yang menyebabkan terhambatnya pengangkutan dari lokasi tambang ke pelabuhan, yang merupakan periode tidak berproduksi dan biaya-biaya yang timbul selama periode tersebut dicatat sebagai beban non operasional. In 2015, the Group suffer logistic problem that unable coal transportation from mine site to port, which is considered as non-production period and expenses incurred during the period are classified as non-operational expenses. 27. PAJAK PENGHASILAN 27. INCOME TAX Jumlah utangbeban pajak kini Grup sebesar nihil pada 2015 dan 2014. Total current tax expensepayable of the Group amounted to nil in 2015 and 2014. Rekonsiliasi antara rugi sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak adalah sebagai berikut: A reconciliation between income loss before tax per consolidated statements of profit or loss and other comprehensive income and taxable income is as follows: - 64 - EXPENSES e amation e 19 endala m that besar nihil Group enurut fore tax PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 DAN UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014 AND FOR THE YEARS THEN ENDED – Continued - 65 - 2015 2014 Rp Rp Rugi sebelum pajak menurut Loss before tax per consolidated laporan laba rugi dan penghasilan statements of profit or loss komprehensif lain konsolidasian 60.578.867.106 3.502.096.211 and other comprehensive income Perbedaan temporer Temporary differences Beban penyusutan dan amortisasi 2.384.508.722 1.749.307.723 Depreciation and amortization expense Imbalan kerja 796.948.415 1.061.822.263 Employee benefit Sew a pembiayaan 50.889.974 397.493.158 Finance lease Cadangan kerugian penurunan Allow ance for impairment losses nilai piutang 2.234.228.771 680.000.000 of receivable Perbedaan tetap Permanent differences Donasi 464.391.000 - Donation Bagian laba bersih entitas asosiasi 697.277.581 11.646.991.767 Equity in net income of associate Beban yang tidak dapat dikurangkan 5.062.503.176 2.670.484.737 Non deductible expenses Penghasilan bunga dikenakan pajak final 4.517.553.727 5.525.841.521 Interest income subjected to final tax Rugi fiskal sebelum kompensasi Fiscal loss before fiscal loss kerugian fiskal 54.800.228.356 14.910.807.934 carryforw ard Kompensasi kerugian fiskal 49.600.991.612 35.168.383.678 Fiscal loss carryforw ard Akumulasi rugi fiskal 104.401.219.968 50.079.191.612 Accumulated fiscal loss Laba kena pajak rugi fiskal sebelum Taxable income fiscal loss before kompensasi kerugian fiskal fiscal loss carryforw ard Perusahaan 3.206.447.295 3.228.492.326 Parent company Entitas anak Subsdiaries NMMJ 50.414.082 82.372.871 NMMJ MRK 111.526.908 85.982.245 MRK RR 71.601.282 66.841.884 RR PBK 2.102.275.925 - PBK TRA 55.771.685.618 11.447.118.608 TRA Jumlah 54.800.228.356 14.910.807.934 Total Kompensasi rugi fiskal Fiscal loss carryforw ard Perusahaan 3.228.492.326 - Parent company Entitas anak Subsdiaries NMMJ 390.523.677 786.350.806 NMMJ MRK 85.982.245 - MRK RR 66.841.884 - RR TRA 45.829.151.480 34.382.032.872 TRA Jumlah 49.600.991.612 35.168.383.678 Total Akumulasi rugi fiskal Accumulated fiscal loss Perusahaan 22.045.031 3.228.492.326 Parent company Entitas anak Subsdiaries NMMJ 340.109.595 868.723.677 NMMJ MRK 197.509.153 85.982.245 MRK RR 138.443.166 66.841.884 RR PBK 2.102.275.925 - PBK TRA 101.600.837.098 45.829.151.480 TRA Jumlah 104.401.219.968 50.079.191.612 Total PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 DAN UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014 AND FOR THE YEARS THEN ENDED – Continued - 66 - Rugi fiskal Grup dapat dikompensasikan dengan laba kena pajak dalam jangka waktu lima tahun. Aset pajak tangguhan atas rugi fiskal tidak diakui karena manajemen menilai 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 utilized the deferred tax assets. Rekonsiliasi antara beban pajak dan hasil perkalian rugi akuntansi sebelum pajak dengan tarif pajak efektif yang berlaku sebagai berikut: A reconciliation between the total tax expenses and the amount computed by applying the effective tax rates to loss before tax is as follows: 2015 2014 Rp Rp Rugi sebelum pajak menurut Loss before tax per consolidated laporan laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian 60.578.867.106 3.502.096.211 other comprehensive income Tarif pajak yang berlaku 7.572.358.388 437.762.026 Tax expense at effective tax rates Koreksi pajak atas penghasilan yang tidak dapat diperhitungkan menurut fiskal 722.329.843 1.426.088.965 Tax effect of nontaxable income Rugi fiskal yang tidak diakui 6.850.028.545 1.863.850.991 Unrecognized fiscal loss Rugi fiskal yang diakui - - Recognized fiscal loss Beban pajak - - Tax expense 28. RUGI PER SAHAM 28. LOSS PER SHARE Perusahaan tidak memiliki efek yang berpotensi dilutif terhadap saham biasa untuk periode yang berakhir pada 31 Desember 2015 dan 2014. The Company has no instrument that is potentially dilutive to ordinary shares for the periods ended December 31, 2015 and 2014. Berikut ini adalah data yang digunakan untuk perhitungan laba per saham dasar: The computation of basic earnings per share is based on the following data: 2015 2014 Rp Rp Rugi Loss Rugi bersih diatribusikan Net loss attributable to kepada pemilik Entitas Induk 50.165.941.571 3.282.444.355 ow ners of the Company Jumlah saham Number of shares Jumlah saham biasa Number of ordinary shares for untuk perhitungan laba computation of basic per saham dasar 3.150.000.000 3.150.000.000 earnings per share Rugi per saham dasar 15,93 1,04 Basic loss per share 29. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND TRANSACTIONS WITH RELATED PARTIES Sifat Pihak Berelasi Nature of Relationship a. PT Rajawali Corpora RC adalah entitas pengendali utama dari Perusahaan. a. PT Rajawali Corpora RC is the ultimate controlling entity of the Company.