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PT GOLDEN EAGLE ENERGY Tbk dh PT. EATERTAINMENT INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2013 DAN 2012 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk formerly PT. EATERTAINMENT INTERNATIONAL Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED – Continued - 59 - 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Rp Rp Kenaikan piutang lain-lain kepada Increase in other accounts receivables pihak ketiga dari keuntungan from third parties through gain on kurs mata uang asing 43,365,000 532,770,000 foreign exchange Kenaikan aset tetap dari liabilitas Increase in property and equipment sewa pembiayaan 395,000,000 1,172,000,000 through finance lease obligations Kenaikan utang kepada pihak berelasi Increase in due to related parties dari kerugian kurs mata uang asing 940,194 9,522,152 through loss on foreign exchange Kenaikan utang kepada pihak ketiga Increase in other accounts payable to dari kerugian kurs mata uang third parties through loss on asing 121,520,000 1,456,582,000 foreign exchange Kenaikan biaya eksplorasi ditangguhkan Increase in deferred exploration expense dari kapitalisasi beban 1,343,365,778 2,722,440,304 from capitalization expenses

32. KATEGORI DAN KELAS INSTRUMEN

KEUANGAN 32. CATEGORIES AND CLASSES OF FINANCIAL INSTRUMENTS Klasifikasi aset keuangan dan liabilitas keuangan Grup adalah sebagai berikut: Classification of the Group financial assets and liabilities are as follows: 31 Maret 2013 31 Desember 2012 March31, 2013 December 31, 2012 Rp Rp Aset keuangan Financial assets Pinjaman yang diberikan dan piutang Loans and receivable Kas dan setara kas 135,216,507,756 156,006,157,426 Cash and cash equivalents Piutang lain-lain kepada pihak ketiga 11,042,708,063 9,736,833,735 Other accounts receivable from third parties Uang jaminan 140,204,150 140,204,150 Security deposit Liabilitas keuangan Financial liabilities Biaya perolehan diamortisasi At amortized cost Utang lain-lain kepada pihak ketiga 28,801,888,200 29,274,040,263 Other accounts payable to third parties Biaya masih harus dibayar 1,280,447,500 992,310,000 Accrued expenses Utang kepada pihak berelasi 886,563,706 883,878,512 Due to related parties Utang sewa pembiayaan 1,247,272,802 814,900,354 Finance lease obligations Jumlah 114,183,247,762 133,918,066,182 Total Grup tidak memiliki aset dan liabilitas keuangan yang diukur melalui laba rugi, aset keuangan tersedia untuk dijual dan aset keuangan dimiliki hingga jatuh tempo. The Group does not have assets and liabilities measured at fair value through profit and loss, financial assets available for sale and financial assets held to maturity.

33. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN RISIKO MODAL

33. FINANCIAL INSTRUMENTS, FINANCIAL RISK AND CAPITAL RISK MANAGEMENT

a. Manajemen Risiko

Modal a. Capital Risk Management Grup mengelola risiko modal untuk memastikan bahwa mereka akan mampu untuk melanjutkan kelangsungan hidup, selain memaksimalkan keuntungan para pemegang saham melalui optimalisasi saldo utang dan ekuitas. Struktur modal Grup terdiri dari pinjaman Catatan 12 yang saling hapus The Group manages capital risk to ensure that they will be able to continue as going concern, in addition to maximizing the profits of the shareholders through the optimization of the balance of debt and equity. The Group’s capital structure consists of debt Note 12 offset by cash PT GOLDEN EAGLE ENERGY Tbk dh PT. EATERTAINMENT INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2013 DAN 2012 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk formerly PT. EATERTAINMENT INTERNATIONAL Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED – Continued - 60 - dengan kas dan setara kas Catatan 5 dan ekuitas yang terdiri dari modal disetor Catatan 17, tambahan modal disetor Catatan 18, selisih nilai transaksi restrukturisasi entitas sepengendali Catatan 19, saldo laba deficit dan kepentingan nonpengendali Catatan 20. and cash equivalents Note 5 and equity consisting of paid-in capital Note 17, additional paid-in capital Note 18, differences in value of restructuring transaction of entities under common control Note 19, retained earnings deficit and non-controlling interest Note 20. Dewan Komisaris dan Direksi Perusahaan secara berkala melakukan review performa keuangan Grup. Sebagai bagian dari review ini, Dewan Direksi mempertimbangkan biaya permodalan dan risiko yang berhubungan. The Board of Commissioners and Directors periodically review the Groups financial performance. As part of this review, the Board of Directors considers the cost of capital and related risk.

b. Kebijakan dan Tujuan Manajemen Risiko Keuangan

b. Financial Risk Management Policies And Objectives

Tujuan dan kebijakan manajemen risiko keuangan Grup adalah untuk memastikan bahwa sumber daya keuangan yang memadai tersedia untuk operasi dan pengembangan bisnis, serta untuk mengelola risiko signifikan. Grup beroperasi dengan pedoman yang telah ditentukan oleh Dewan Direksi. The Group overall financial risk management and policies seek to ensure that adequate financial resources are available for operation and development of their business, while managing their exposure to significant risks. The Group operates within defined guidelines that are approved by the Board. Manajemen risiko pasar Market risk management Grup memiliki eksposur terhadap risiko pasar yaitu risiko nilai tukar mata uang asing. The Group are exposed to market risk which is foreign currency risk. i. Manajemen risiko mata uang asing i. Foreign currency risk management Risiko nilai tukar mata uang non- fungsional didefinisikan sebagai penurunan nilai asetpendapatan atau peningkatan nilai liabilitaspengeluaran yang disebabkan fluktuasi nilai tukar mata uang non-fungsional tersebut. Non-functional currency exchange rate risk is defined as decline in the value of assetsrevenue or increase in the value of liabilitiesexpenditures caused by fluctuation in non-functional currency exchange rates. Grup terekspos terhadap pengaruh fluktuasi nilai tukar mata uang asing terutama dikarenakan transaksi yang didenominasi dalam mata uang asing, yaitu pinjaman yang didenominasi dalam mata uang asing. The Group are exposed to the effect of foreign currency exchange rate fluctuation mainly because of foreign currency denominated transactions, there are loan denominated in foreign currency. Grup mengelola eksposur terhadap mata uang asing dengan mencocokkan, sebisa mungkin, penerimaan dan pembayaran dalam masing-masing individu mata uang. Jumlah eksposur mata uang asing bersih Grup pada tanggal laporan posisi keuangan diungkapkan dalam Catatan 30. The Group manages the foreign currency exposure by matching, as far as possible, receipts and payments in each individual currency. The Group net open foreign currency exposure as of financial position date is disclosed in Note 30. Analisis sensitivitas mata uang asing Foreign currency sensitivity analysis Grup terutama terekspos terhadap US. The Group are mainly exposed to the