PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2014 DAN 31 DESEMBER 2013 DAN PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31
MARET 2014 DAN 31 MARET 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS MARCH 31, 2014 AND DECEMBER 31, 2013 AND
FOR THE THREE MONTHS PERIODS ENDED MARCH 31, 2014 AND MARCH 31, 2013– Continued
- 50 - 21. TAMBAHAN
MODAL DISETOR
21. ADDITIONAL PAID-IN
CAPITAL
Tambahan modal disetor merupakan kelebihan yang diterima diatas nilai nominal dari Penawaran
Umum Terbatas I dengan rincian sebagai berikut: Additional paid-in capital refers to the excess of
the consideration received over the nominal value from the Limited Public Offering I with
details as follow:
31 Maret 2014 dan 31 Desember 2013 March 31, 2014 and December 31, 2013
Rp Penerimaan dari Penawaran Umum
Proceeds from the issuance of Terbatas I sebanyak 820.000.000 saham
820,000,000 shares with nominal dengan harga penawaran Rp 500
Rp 500 per shares through per saham
410,000,000,000 Limited Public Offering I
Nilai nominal yang dicatat sebagai Amount recorded as paid-in capital
modal disetor atas penerbitan from the issuance of
820.000.000 saham 102,500,000,000
820,000,000 shares Biaya emisi saham
5,676,311,911 Share issuance cost
Reklasifikasi selisih nilai transaksi Reclassification of the difference in value
restrukturisasi entitas of restructuring transaction among
sepengendali 2,812,067,646
entities under common control Saldo akhir
299,011,620,443 Ending balance
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 dan telah
diklasifikasikan ke Tambahan Modal Disetor. 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
and has been classified to Additional Paid-in Capital.
22. KEPENTINGAN NONPENGENDALI
22. NON-CONTROLLING INTEREST
a. Kepentingan nonpengendali atas aset bersih entitas anak
a. Non-controlling Interest in net assets of subsidiaries
31 Maret 2014 31 Desember 2013
March 31, 2014 December 31, 2013
Rp Rp
PT Naga Mas Makmur Jaya 45,253,851,001
44,072,012,619 PT Naga Mas Makmur Jaya
PT Rajawali Resources 7,739,040,441
8,852,048,562 PT Rajawali Resources
Jumlah 37,514,810,560
35,219,964,057 Total
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2014 DAN 31 DESEMBER 2013 DAN PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31
MARET 2014 DAN 31 MARET 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS MARCH 31, 2014 AND DECEMBER 31, 2013 AND
FOR THE THREE MONTHS PERIODS ENDED MARCH 31, 2014 AND MARCH 31, 2013– Continued
- 51 - b. Kepentingan nonpengendali atas laba rugi
bersih entitas anak b.
Non-controlling Interest in net income loss of subsidiaries
31 Maret 2014 31 Maret 2013
March 31, 2014 March 31, 2013
Rp Rp
PT Naga Mas Makmur Jaya 1.181.838.382
1.007.473.383 PT Naga Mas Makmur Jaya
PT Rajawali Resources 1.113.008.121
280.802.587 PT Rajawali Resources
Jumlah 2.294.846.503
726.670.796 Total
23. BEBAN
UMUM DAN
ADMINISTRASI 23.
GENERAL AND ADMINISTRATIVE EXPENSES
31 Maret 2014 31 Maret 2013
March 31, 2014 March 31, 2013
Rp Rp
Gaji dan tunjangan 1.416.992.996
1.446.484.346 Salaries and benefits
Jasa profesional 883.608.100
159.265.385 Professional fee
Beban sewa gedung 219.791.418
154.469.846 Rent expense
Beban kantor 208.189.118
46.650.778 Office expense
Beban umum dan akomodasi 186.539.034
- General and accommodation expense
Beban penyusutan dan amortisasi 85.056.381
72.890.944 Depreciation and amortization expenses
Beban transportasi 77.514.441
39.216.704 Transportation expenses
Beban iklan 65.000.000
- Advertising expense
Lain - lain 150.097.481
163.085.935 Others
Jumlah 3.292.788.969
2.082.063.938 Total
24. PAJAK PENGHASILAN
24. INCOME
TAX
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: