BEBAN POKOK PENJUALAN 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 - 57 - 24. BEBAN UMUM DAN ADMINISTRASI

24. GENERAL AND ADMINISTRATIVE EXPENSES

30 September 30 September September 30, 2016 September 30, 2015 Rp Rp Gaji dan tunjangan 11.919.589.960 9.171.432.582 Salaries and benefits Beban penyusutan dan Depreciation and amortization amortisasi 7.015.237.751 4.701.881.606 expenses Pemberdayaan masyarakat 3.105.529.569 1.505.171.663 Community relations expense Jasa profesional 2.056.091.171 2.285.833.600 Professional fee Beban sewa 1.391.321.859 596.647.339 Rent expense Beban transportasi 965.340.348 897.155.792 Transportation expenses Beban umum dan akomodasi 756.237.640 876.760.854 General and accommodation expense Lain - lain 1.624.161.682 1.497.059.336 Others Jumlah 28.833.509.980 21.531.942.772 Total

25. PAJAK PENGHASILAN

25. INCOME TAX

Jumlah utangbeban pajak kini Grup sebesar nihil untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2016 dan 30 September 2015. Total current tax expensepayable of the Group amounted to nil for the nine months period ended September 30, 2016 and September 30, 2015. 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: 2016 2015 Sembilan bulan Sembilan bulan Nine-months Nine-months Rp Rp Rugi sebelum pajak menurut Loss before tax per consolidated laporan laba rugi dan penghasilan statements of profit or loss komprehensif lain konsolidasian 18.290.207.108 47.875.970.199 and other comprehensive income Perbedaan temporer Temporary differences Beban penyusutan dan amortisasi 1.805.974.716 2.316.150.485 Depreciation and amortization expense Sewa pembiayaan 7.280.968 275.523.548 Finance lease Perbedaan tetap Permanent differences Bagian laba bersih entitas asosiasi 5.728.899.640 3.164.828.891 Equity in net income of associate Cadangan kerugian penurunan Allowance for impairment losses nilai persediaan 31.200.271 473.883.239 of inventory Beban yang tidak dapat dikurangkan 1.622.240.755 1.474.340.632 Non deductible expenses Penghasilan bunga dikenakan pajak final 493.620.397 3.547.716.649 Interest income subjected to final tax Rugi fiskal sebelum kompensasi Fiscal loss before fiscal loss kerugian fiskal 21.060.592.371 50.599.664.931 carryforward Kompensasi kerugian fiskal 104.401.219.968 50.079.191.612 Fiscal loss carryforward Akumulasi rugi fiskal 125.461.812.339 100.678.856.543 Accumulated fiscal loss 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: 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 - 58 - 2016 2015 Sembilan bulan Sembilan bulan Nine-months Nine-months 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 18.290.207.108 47.875.970.199 other comprehensive income Tarif pajak yang berlaku 4.572.551.777 11.968.992.550 Tax expense at effective tax rates Koreksi pajak atas penghasilan yang tidak dapat diperhitungkan menurut fiskal 692.596.315 680.923.683 Tax effect of nontaxable income Rugi fiskal yang tidak diakui 5.265.148.092 12.649.916.233 Unrecognized fiscal loss Beban pajak - - Tax expense Perhitungan pajak penghasilan badan adalah perhitungan sementara yang dibuat untuk tujuan akuntansi. The corporate income tax calculations are preliminary estimates made for accounting purposes. 26. RUGI PER SAHAM 26. LOSS PER SHARE Perusahaan tidak memiliki efek yang berpotensi dilutif terhadap saham biasa untuk periode yang berakhir pada 30 September 2016 dan 30 September 2015. The Company has no instrument that is potentially dilutive to ordinary shares for the periods ended September 30, 2016 and September 30, 2015. 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: 30 September 30 September September 30, 2016 September 30, 2015 Rp Rp Rugi Loss Rugi bersih diatribusikan Net loss attributable to kepada pemilik Entitas Induk 16.078.382.696 38.757.271.146 owners 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 5,10 12,30 Basic loss per share 27. SIFAT DAN TRANSAKSI PIHAK BERELASI 27. 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.