MODAL SAHAM CAPITAL Laporan Keuangan Interim 31.03.2014

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: