OTHER ACCOUNTS RECEIVABLE FROM THIRD PARTIES - NET

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2014 DAN 31 DESEMBER 2013 DAN PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2014 DAN 30 SEPTEMBER 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2014 AND DECEMBER 31, 2013 AND FOR THE NINE MONTHS PERIODS ENDED SEPTEMBER 30, 2014 AND SEPTEMBER 30, 2013 – Continued - 40 - Grup memberi pinjaman sebesar US 2.000.000 kepada Putt-putt South East Asia Ltd, PSEA, entitas anak yang telah dijual pada tahun 2012. Pinjaman tidak dikenakan bunga, tanpa jaminan dan dapat ditagih sewaktu-waktu. Sampai dengan tanggal 30 September 2014, Grup telah menerima pembayaran sebesar US 1.885.000, sehingga saldo piutang PSEA pada tanggal 30 September 2014 adalah sebesar US 115.000 atau setara dengan Rp 1.404.380.000. The Group provided a loan amounting to US 2,000,000 to Putt-putt South East Asia Ltd, PSEA, a subsidiary which was sold in 2012. The loan is not subjected to interest, have no collateral and is payable on demand. Up to September 30, 2014 the Group has received payment amounting to US 1,885,000, hence PSEA’s receivable balance at September 30, 2014 is amounted to US 115,000 or equivalent to Rp 1,404,380,000. Berdasarkan hasil penelaahan dari masing- masing akun piutang lain-lain kepada pihak ketiga pada akhir tahun, manajemen grup berkeyakinan bahwa nilai cadangan kerugian penurunan nilai telah memadai untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang. Based on review of the status of the individual receivable accounts at year end, the Group’s management believes that the allowance for impairment losses is adequate to cover possible losses from the non-collection of these accounts. 7. PERSEDIAAN 7. INVENTORIES 30 September 31 Desember September 30, December 31, 2014 2013 Rp Rp Batubara 25.647.593.320 12.613.489.056 Coal Solar 588.792.913 329.661.474 Fuel Lain-lain 315.994.278 46.358.500 Others Jumlah 26.552.380.511 12.989.509.030 Total Persediaan batubara merupakan persediaan pra- produksi yang terdiri dari batubara mentah di tambang, persediaan batubara di stockpile dan persediaan batubara di pelabuhan. The coal inventory represents pre-production inventories which consist of raw coal at mine site, coal inventories at stockpile, and coal inventories at port. Manajemen berkeyakinan bahwa nilai tercatat persediaan pada tanggal 30 September 2014 dan 31 Desember 2013 tidak lebih tinggi dari nilai yang diharapkan terealisasi. Management believes that the net carrying amount of inventories at September 30, 2014 and December 31, 2013 is not exceeds the expected realizable value. Persediaan batubara dalam perjalanan dari stockpile ke stockpile danatau stockpile ke intermediary stockpile danatau stockpile atau intermediary stockpile ke mother vessel diasuransikan dengan nilai pertanggungan 100 dari nilai batubara dalam perjalanan. Coal inventories in transit from stockpile to stockpile andor stockpile to intermediary stockpile andor stockpile or intermediary stockpile to mother vessel are covered by insurance policies with the sum insured up to 100. Seluruh persediaan digunakan sebagai jaminan atas utang bank Catatan 18 dan 27d. All the above inventories are used as collateral for bank loan Notes 18 and 27d. PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2014 DAN 31 DESEMBER 2013 DAN PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2014 DAN 30 SEPTEMBER 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2014 AND DECEMBER 31, 2013 AND FOR THE NINE MONTHS PERIODS ENDED SEPTEMBER 30, 2014 AND SEPTEMBER 30, 2013 – Continued - 41 - 8. UANG MUKA 8. ADVANCES Akun ini sebagian besar merupakan uang muka pembelian aset tetap dan uang muka proyek. The account mainly represents advances for purchase of property and equipment and project advances. 9. INVESTASI PADA ENTITAS ASOSIASI 9. INVESTMENTS IN AN ASSOCIATE MRK mempunyai 49 kepemilikan atas PT Internasional Prima Coal IPC yang berkedudukan di Samarinda dan bergerak di bidang pertambangan batubara. MRK has a 49 ownership in PT Internasional Prima Coal IPC which is domiciled in Samarinda and engaged in coal mining. Mutasi investasi dengan metode ekuitas: Changes in investment under the equity method: 30 September 2014 31 Desember 2013 September 30,2014 December 31, 2013 Rp Rp Saldo awal 211.804.544.785 187.383.811.389 Beginning balance Bagian laba bersih entitas asosiasi 12.516.653.688 29.774.658.705 Equity in net income of an associate Dividen yang diterima 6.615.657.525 5.353.925.309 Dividends received Saldo akhir 217.705.540.948 211.804.544.785 Ending balance Ringkasan informasi keuangan dari entitas asosiasi adalah sebagai berikut: Summarized financial information in respect of associate is set out below: 30 September 2014 31 Desember 2013 September 30,2014 December 31, 2013 Rp Rp Jumlah aset 425.095.661.314 415.922.053.482 Total assets Jumlah liabilitas 110.537.268.607 113.997.354.342 Total liabilities Asset bersih 314.558.392.707 301.924.699.140 Net assets Jumlah pendapatan tahun berjalan 355.879.721.158 674.161.174.773 Total revenue for the year Laba bersih tahun berjalan 25.544.191.200 60.764.609.603 Net income for the year Investasi pada entitas tersebut diatas diperoleh terutama untuk tujuan potensi pertumbuhan jangka panjang, karena entitas bergerak dalam bidang tambang batubara yang sama dengan industri Grup. The investment in the above Company is held primarily for long-term growth potential, since the associate is engaged in the coal mining similar to the Group.