UTANG BANK BANK LOAN

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED – Continued - 54 - 22. SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI 22. DIFFERENCE IN VALUE OF RESTRUCTURING TRANSACTION OF ENTITIES UNDER COMMON CONTROL 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 Catatan 28. Saldo akun ini telah diklasifikasikan ke Tambahan Modal Disetor Catatan 21. 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 Note 28. The balance of this account has been classified to Additional Paid-in Capital Note 21. 23. KEPENTINGAN NONPENGENDALI 23. NON-CONTROLLING INTEREST a. Kepentingan Nonpengendali atas aset bersih entitas anak a. Non-controlling Interest in net assets of subsidiaries 31 Desember 2013 31 Desember 2012 December 31, 2013 December 31, 2012 Rp Rp PT Naga Mas Makmur Jaya 44.072.012.619 38.925.251.824 PT Naga Mas Makmur Jaya PT Rajawali Resources 8.852.048.562 5.100.925.557 PT Rajawali Resources Jumlah 35.219.964.057 33.824.326.267 Total b. Kepentingan Nonpengendali atas laba rugi bersih entitas anak b. Non-controlling Interest in net income loss of subsidiaries 2013 2012 Rp Rp PT Naga Mas Makmur Jaya 6.270.250.499 3.443.995.676 PT Naga Mas Makmur Jaya PT Rajawali Resources 3.751.123.005 5.280.916.820 PT Rajawali Resources Jumlah 2.519.127.494 1.836.921.144 Total Seluruh pendapatan tahun 2012 dialokasikan sebagai pendapatan dari operasi dalam penghentian Catatan 27. All revenue for 2012 are allocated as revenue from discontinued operations Note 27. PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED – Continued - 55 - 24. BEBAN UMUM DAN ADMINISTRASI

24. GENERAL AND

ADMINISTRATIVE EXPENSES 2013 2012 Rp Rp Gaji dan tunjangan 5.753.658.390 3.588.197.685 Salaries and benefits Jasa profesional 1.001.939.485 622.500.300 Professional fee Beban imbalan kerja 798.004.985 767.430.147 Employee benefits expense Beban sewa gedung 795.406.900 605.210.899 Rent expense Beban penyusutan dan amortisasi 306.998.961 285.979.569 Depreciation and amortization expenses Beban transportasi 261.455.411 106.987.483 Transportation expenses Beban umum dan akomodasi 214.348.913 7.233.500 General and accommodation expense Beban kantor 190.343.886 281.893.338 Office expense Beban iklan 163.907.006 - Advertising expense Beban listrik dan telepon 56.186.070 63.503.664 Telephone and elecricity expenses Lain - lain 210.516.368 235.531.417 Others Jumlah 9.752.766.375 6.564.468.002 Total 25. PAJAK PENGHASILAN 25. INCOME TAX Jumlah utangbeban pajak kini Grup sebesar Rp 1.010.850.375 pada 2013 dan Rp 755.027.860 pada 2012. Total current tax expensepayable of the Group amounted to Rp 1,010,850,375 in 2013 and Rp 755,027,860 in 2012. 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: 2013 2012 Rp Rp Laba sebelum pajak menurut laporan laba rugi komprehensif Income before tax per consolidated konsolidasian statements of comprehensive income Operasi yang dilanjutkan 20.348.658.825 15.874.911.064 Continuing operations Operasi yang dihentikan - 817.742.136 Discontinued operations Laba sebelum pajak 20.348.658.825 15.057.168.928 Income before tax Perbedaan temporer Temporary differences Beban penyusutan dan amortisasi 614.429.762 352.777.984 Depreciation and amortization expense Imbalan kerja 798.004.985 849.620.199 Employee benefit Sewa pembiayaan 354.390.319 535.738.450 Finance lease Perbedaan tetap Permanent differences Bagian laba bersih entitas asosiasi 29.774.658.705 16.867.263.035 Equity in net income of associate Cadangan kerugian penurunan Allowance for impairment losses nilai piutang 700.867.500 - of receivable Beban yang tidak dapat dikurangkan 2.003.759.561 918.371.002 Non deductible expenses Pendapatan lain-lain 377.513.985 - Other income Penghasilan bunga dikenakan pajak final 4.999.134.271 4.181.649.767 Interest income subjected to final tax Rugi fiskal sebelum kompensasi Fiscal loss before fiscal loss kerugian fiskal 11.039.976.647 5.112.269.107 carryforward Kompensasi kerugian fiskal 16.619.644.199 7.182.310.961 Fiscal loss carryforward Akumulasi rugi fiskal 27.659.620.846 12.294.580.068 Accumulated fiscal loss