GENERAL AND PAJAK PENGHASILAN INCOME TAX

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 - 59 - Hasil dari operasi yang dihentikan dimasukkan ke dalam laporan laba rugi komprehensif konsolidasian seperti dibawah ini. The result of the discontinued operation included in the consolidated statements of comprehensive income is set out below. 2012 Rp Rugi bersih dari operasi dalam penghentian Net loss from discontinued operations Pendapatan 18.473.368.743 Revenue Beban pokok penjualan 11.038.576.330 Cost of sales Laba bruto 7.434.792.413 Gross profit Beban penjualan 6.167.753.288 Selling expenses Beban umum dan administrasi 3.040.912.765 General and administrative expenses Pendapatan lain-lain 927.833.853 Other income Keuntungan kurs mata uang asing - bersih 28.297.651 Gain on foreign exchange - net Rugi bersih tahun berjalan 817.742.136 Net loss for the year Arus kas bersih untuk: Net cash flows used in: Aktivitas operasi 2.404.788.898 Operating activities Aktivitas investasi 598.500.805 Investing activities Aktivitas pendanaan - Financing activities Arus kas bersih 3.003.289.703 Net cash flows Rincian pendapatan, beban pokok penjualan dan beban usaha dari operasi yang dihentikan sebagai berikut: Details of revenue, cost of sales and operating expenses from discountinued operation are as follows: 2012 Rp a. Pendapatan a. Revenue Penjualan bersih Net sales Makanan 15.619.039.523 Food Minuman 4.772.448.389 Beverage Perlengkapan 915.768.062 Supplies Lain-lain 35.737.569 Others Jumlah 21.342.993.543 Total Potongan penjualan 3.497.941.669 Sales discount Penjualan bersih 17.845.051.874 Net sales Pendapatan royalti 628.316.869 Royalties income Jumlah Pendapatan 18.473.368.743 Total Revenue 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 - 60 - 2012 Rp b. Beban pokok penjualan b. Cost of sales Saldo persediaan awal 1.086.414.801 Beginning balance of inventories Pembelian Purchases Makanan 6.638.714.250 Foods Minuman 1.530.781.216 Beverages Material 1.349.259.706 Materials Lain-lain 1.117.593.000 Others Persediaan akhir diatribusikan pada operasi Ending balance of inventories attributable dalam penghentian 1.215.022.985 to discontinued operations Saldo persediaan akhir 74.560.323 Ending balance of inventories Persediaan digunakan 10.433.179.665 Inventories used Dikurangi: alokasi ke biaya eksplorasi Less: allocation to deferred exploration dan pengembangan ditangguhkan 1.043.032.677 and development expenses Persediaan digunakan - bersih 9.390.146.988 Inventories used - net Biaya tenaga kerja langsung 734.896.921 Direct labor cost Biaya overhead 913.532.421 Overhead cost Jumlah 11.038.576.330 Total c. Beban usaha c. Operating expenses Beban penjualan Selling expenses Gaji dan tunjangan karyawan 2.121.931.419 Salary and employee benefit Sewa gedung 1.259.646.604 Building rent Beban promosi 814.508.841 Promotion expenses Perlengkapan operasional 761.057.912 Operating utilities Listrik 360.656.124 Electricity Transportasi 325.934.285 Transportation Beban penyusutan 118.110.886 Depreciation expenses Biaya bank 114.534.296 Bank charge Perbaikan dan pemeliharaan 104.675.965 Repair and maintenance Beban lain-lain 186.696.956 Other expenses Jumlah 6.167.753.288 Total Beban umum dan administrasi General and administrative Gaji dan tunjangan 1.074.753.398 Salaries and benefit Jasa profesional 495.557.493 Professional fee Beban transportasi 327.427.601 Transportation expenses Beban penyusutan dan amortisasi 173.393.626 Depreciation and amortization expenses Beban iklan 169.469.646 Advertising expenses Beban sewa gedung 101.619.042 Rent expense Beban listrik dan telepon 92.273.447 Telephone and electricity expense Beban imbalan kerja 82.190.052 Employee benefit expense Beban kantor 56.898.934 Office expense Beban penghapusan piutang 29.481.407 Write-off receivable expense Lain-lain 437.848.119 Others Jumlah 3.040.912.765 Total 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 - 61 - Arus kas masuk bersih yang diperoleh dari penjualan investasi adalah sebagai berikut: Net cash inflows acquired from such divestment are as follows: Rp Harga transfer 3.600.000.000 Transfer price Pajak Pertambahan Nilai PPN 360.000.000 Value Added Tax VAT Kas entitas anak yang ditransfer 948.500 Cash of transferred subsidiary Arus kas masuk bersih 3.959.051.500 Net cash in flows Keuntungan yang dicatat dari divestasi adalah sebagai berikut: Gain recorded from such divestment is as follows: Rp Harga transfer 3.600.000.000 Transfer price Jumlah aset bersih yang ditransfer 1.011.642.290 Total net assets transferred Keuntungan divestasi bisnis 2.588.357.710 Gain on business divestment Pembayaran harga transfer dilakukan secara tunai. The transfer price is paid in cash. 28. AKUISISI ENTITAS ANAK 28. ACQUISITION OF SUBSIDIARIES PT Rajawali Resources PT Rajawali Resources Sebagaimana dijelaskan dalam Catatan 1b, Perusahaan membeli 99,64 atau sebanyak 137.000 saham baru PT Rajawali Resources RR dengan biaya perolehan Rp 137 milyar yang memberikan kontrol Grup atas kebijakan keuangan dan operasi dari RR. Akuisisi ini dilakukan untuk tujuan potensi pertumbuhan jangka panjang karena entitas anak bergerak dalam bidang tambang batubara yang sama dengan Perusahaan. As described in Note 1b, the Company acquired 99.64 equity ownership or 137,000 new shares of PT Rajawali Resources RR at acquisition cost of Rp 137 billion which provided the Group control over the financial and operating policies of RR. The acquisition is held primarily for long- term growth potential, since the subsidiary is engaged in the coal mining similar to the Company. Pada saat tanggal akuisisi RR, nilai wajar aset bersih adalah sebagai berikut: As of the date of the acquisition of RR, the fair value of net assets acquired are as follows: Rp Kas dan setara kas 197.696.673.994 Cash and cash equivalents Aset lancar lainnya 705.308.366 Other current assets Aset tetap 1.987.726.652 Property and equipment Biaya eksplorasi dan pengembangan Deferred exploration and development ditangguhkan 90.827.724.689 expenses Aset tidak lancar lainnya 2.476.244.431 Other non-current assets Utang kepada pihak berelasi 139.074.922.371 Due to related parties Utang lain-lain 21.590.962.357 Other accounts payable Liabilitas jangka pendek lainnya 626.147.734 Other current payable Liabilitas jangka panjang lainnya 630.325.785 Other non-current payable Aset bersih yang diakuisisi 131.771.319.885 Net assets acquired