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