PENJUALAN BERSIH NET SALES

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 DAN 31 DESEMBER 2014 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2015 DAN 30 JUNI 2014 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 AND FOR THE SIX MONTHS PERIODS ENDED JUNE 30, 2015 AND JUNE 30, 2014 – Continued - 60 - 24. BEBAN POKOK PENJUALAN

24. COST OF SALES

30 Juni 2015 June 30, 2015 Rp Beban produksi Production costs Transportasi dan pengiriman Transportation and delivery batubara 5.846.328.031 of coal Gaji dan tunjangan 1.462.053.925 Salaries and allow ances Beban penyusutan 1.267.866.155 Depreciation expense Beban amortisasi 1.291.086.947 Amortization expense Lain-lain 2.553.258.622 Others Jumlah beban produksi 12.420.593.680 Total production costs Persediaan batubara baku Raw coal inventory Saldo aw al 25.523.044.177 Beginning balance Saldo akhir 13.888.111.142 Ending balance 11.634.933.035 Penyisihan penurunan nilai - Allow ance for impairment losses - batubara baku 138.881.118 raw coal Royalti pemerintah Catatan 3x 1.336.472.916 Government royalty Note 3x Jumlah beban pokok penjualan 25.530.880.749 Total cost of sales Pemasok yang memiliki transaksi lebih dari 10 dari jumlah pemakaian jasa untuk beban produksi adalah PT Pelayaran Barokah Shipping Line, PT Leaptron Engineering, dan PT Cerindo Gunawan Lintas. Suppliers having transactions more than 10 of total services rendered for production activities are PT Pelayaran Barokah Shipping Line, PT Leaptron Engineering, and PT Cerindo Gunawan Lintas. 25. BEBAN OPERASI 25. OPERATING EXPENSES 30 Juni 2015 30 Juni 2014 June 30, 2015 June 30, 2014 Rp Rp General and administrative expenses Gaji dan tunjangan 3.227.508.021 3.005.980.663 Salaries and benefits Beban penyusutan dan amortisasi 1.376.427.267 162.651.387 Depreciation and amortization expenses Pemberdayaan masyarakat 1.121.677.189 - Community relations expense Jasa profesional 806.116.783 1.869.986.925 Professional fee Beban umum dan akomodasi 512.715.674 519.792.502 General and accommodation expense Beban transportasi 248.420.615 139.548.449 Transportation expenses Beban sew a gedung 134.782.649 442.631.743 Rent expense Beban kantor 78.847.049 239.385.229 Office expenses Lain - lain 300.926.833 597.549.426 Others Jumlah 7.807.422.080 6.977.526.324 Total PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 DAN 31 DESEMBER 2014 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2015 DAN 30 JUNI 2014 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 AND FOR THE SIX MONTHS PERIODS ENDED JUNE 30, 2015 AND JUNE 30, 2014 – Continued - 61 - 26. PAJAK PENGHASILAN

26. INCOME TAX

Jumlah utangbeban pajak kini Grup sebesar nihil untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2015 dan 30 Juni 2014 Total current tax expensepayable of the Group amounted to nil for the six months period ended June 30, 2015 and June 30, 2014. Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak adalah sebagai berikut: A reconciliation between income loss before tax per consolidated statements of profit or loss and other comprehensive income and taxable income is as follows: 2015 2014 Enam bulan Enam bulan Six-months Six-months Rp Rp Laba rugi sebelum pajak menurut Income loss before tax per consolidated laporan laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian 16.022.885.295 6.282.921.466 other comprehensive income Perbedaan temporer Temporary differences Beban penyusutan dan amortisasi 1.731.218.488 314.828.361 Depreciation and amortization expense Sew a pembiayaan 196.827.550 194.615.477 Finance lease Perbedaan tetap Permanent differences Bagian laba bersih entitas asosiasi 2.741.616.155 10.715.170.226 Equity in net income of associate Cadangan kerugian penurunan Allow ance for impairment losses nilai persediaan 138.881.118 - of inventory Cadangan kerugian penurunan Allow ance for impairment losses nilai piutang - 12.650.000 of receivable Beban yang tidak dapat dikurangkan 965.821.033 1.122.959.157 Non deductible expenses Penghasilan bunga dikenakan pajak final 2.524.237.621 2.605.336.898 Interest income subjected to final tax Laba rugi fiskal sebelum kompensasi Taxable income fiscal loss before fiscal kerugian fiskal 18.649.645.982 5.807.063.617 loss carryforw ard Kompensasi kerugian fiskal 50.079.191.612 35.746.424.686 Fiscal loss carryforw ard Akumulasi rugi fiskal 68.728.837.594 41.553.488.303 Accumulated fiscal loss Rugi fiskal Grup dapat dikompensasikan dengan laba kena pajak dalam jangka waktu lima tahun. Aset pajak tangguhan atas rugi fiskal tidak diakui karena manajemen menilai aset pajak tangguhan tidak dapat dimanfaatkan di masa mendatang. The Group’s fiscal losses can be offset against the taxable income for a period of five years. Deferred tax assets on fiscal losses are not recognized as management assessed that future taxable income will not be available to utilized the deferred tax assets. Perhitungan pajak penghasilan badan adalah perhitungan sementara yang dibuat untuk tujuan akuntansi. The corporate income tax calculations are preliminary estimates made for accounting purposes. 27. LABA RUGI PER SAHAM 27. EARNING LOSS PER SHARE Perusahaan tidak memiliki efek yang berpotensi dilutif terhadap saham biasa untuk periode yang berakhir pada 30 Juni 2015 dan 31 Desember 2014. The Company has no instrument that is potentially dilutive to ordinary shares for the periods ended June 30, 2015 and December 31, 2014.