Borrowing Costs ADOPTION OF NEW AND REVISED

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2014 DAN 31 DESEMBER 2013 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2014 DAN 30 JUNI 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX MONTHS PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 – Continued - 32 - Royalti Royalties Pendapatan royalti diakui atas dasar akrual sesuai dengan substansi perjanjian yang relevan. Royalti ditetapkan atas dasar waktu dan diakui berdasarkan garis lurus selama periode perjanjian. Perjanjian royalti berdasarkan produksi, penjualan dan pengukuran lainnya diakui dengan acuan perjanjian yang ditetapkan. Royalty revenue is recognized on accrual basis in accordance with the substance of the relevant agreement. Royalties determined on a time basis are recognized on straight-line basis over the period of the agreement. Royalty arrangements that are based on production, sales and other measures are recognized by reference to the underlying arrangements. Pendapatan Dividen Dividend Income Pendapatan dividen dari investasi diakui ketika hak pemegang saham untuk menerima pembayaran ditetapkan. Dividend income from investments is recognized when the shareholder’s rights to receive payment has been established. Pendapatan Bunga Interest Income Penghasilan bunga diakui berdasarkan waktu terjadinya dengan acuan jumlah pokok dan tingkat bunga yang berlaku. Interest income is accrued on time basis, by reference to the principal outstanding and at the applicable interest rate. Beban Expenses Beban diakui pada saat terjadinya. Expenses are recognized when incurred. x. Imbalan Kerja x. Employee Benefits Imbalan pasca kerja Post-employment benefit Grup memberikan imbalan pasca kerja untuk karyawan sesuai dengan Undang-undang Ketenagakerjaan No. 132003. Tidak terdapat pendanaan yang disisihkan oleh Perusahaan sehubungan dengan imbalan pasca kerja ini. The Group provides defined post- employment benefits pursuant to the terms of the Labor Law No. 132003. No funding has been made to this defined benefit. PSAK 24 revisi 2010, Imbalan Kerja, juga memperkenankan pengakuan akumulasi keuntungan dan kerugian aktuarial sebagai pendapatan komprehensif lain di ekuitas, selain pendekatan koridor dan laba rugi. Grup menentukan untuk menggunakan pendekatan koridor sebagaimana dijelaskan di bawah. PSAK 24 revised 2010, Employee Benefits, also allows the recognition of accumulated actuarial gains and losses as other comprehensive income under equity, in addition to the corridor and profit or loss approaches. The Group continues to use the corridor approach as described below. Perhitungan imbalan pasca kerja menggunakan metode Projected Unit Credit. Akumulasi keuntungan dan kerugian aktuarial bersih yang belum diakui yang melebihi 10 dari nilai kini imbalan pasti diakui dengan metode garis lurus selama rata-rata sisa masa kerja yang diprakirakan dari para pekerja dalam program tersebut. Biaya jasa lalu dibebankan langsung apabila imbalan tersebut menjadi hak atau vested, dan sebaliknya akan diakui sebagai beban dengan metode garis lurus selama periode rata-rata sampai imbalan tersebut menjadi vested. The cost of providing this post-employment benefit is determined using the Projected Unit Credit method. The accumulated unrecognized actuarial gains and losses that exceed 10 of the present value of the Company’s defined benefit obligations is recognized on straight-line basis over the expected average remaining working lives of the participating employees. Past service cost is recognized immediately to the extent that the benefits are already vested, and otherwise is amortized on a straight-line basis over the average period until the benefits become vested.