POST-EMPLOYMENT BENEFITS OBLIGATION Laporan Keuangan Konsolidasian SMMT 2014

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 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, 2014 AND 2013 AND FOR THE YEARS THEN ENDED – Continued - 58 - 22. KEPENTINGAN NONPENGENDALI

22. NON-CONTROLLING INTERESTS

a. Kepentingan Nonpengendali atas aset bersih entitas anak a. Non-controlling Interests in net assets of subsidiaries 31 Desember 2014 31 Desember 2013 December 31, 2014 December 31, 2013 Rp Rp PT Naga Mas Makmur Jaya 43.589.402.371 44.072.012.619 PT Naga Mas Makmur Jaya PT Rajaw ali Resources 11.464.996.369 8.852.048.562 PT Rajaw ali Resources Jumlah 32.124.406.002 35.219.964.057 Total b. Kepentingan Nonpengendali atas laba rugi bersih entitas anak b. Non-controlling Interest in net income loss of subsidiaries 2014 2013 Rp Rp PT Naga Mas Makmur Jaya 2.393.295.941 6.270.250.499 PT Naga Mas Makmur Jaya PT Rajaw ali Resources 2.612.947.797 3.751.123.005 PT Rajaw ali Resources Jumlah 219.651.856 2.519.127.494 Total c. Akuisisi Kepentingan Nonpengendali di entitas anak c. Acquisition of Non-controlling Interests in subsidiary Pada bulan September 2014, RR membeli 0.87 porsi saham non pengendali NMMJ sebesar atau sebanyak 12.000 saham dengan nilai nominal sebesar Rp 1.200.000.000. In September 2014, RR acquired 0,87 non-controlling interest share of NMMJ or 12,000 shares with nominal value of Rp 1,200,000,000. Selisih antara bagian Grup atas nilai aset bersih dan harga beli dibukukan sebagai selisih transaksi ekuitas dengan pihak nonpengendali. The difference between the Group’s proportion of the net asset and the purchase price is recorded as difference in value of equity transaction with non-controlling interest. 23. PENJUALAN BERSIH 23. NET SALES Akun ini terdiri dari penjualan lokal ke pihak ketiga. Selama tahun 2014 terdapat pelanggan yang mempunyai transaksi lebih dari 10 atas penjualan bersih, yaitu: This account represents domestic sales to third parties. During 2014, certain customers with transactions representing 10 or more of net sales, are as follows: 2014 Rp PT Sriwijaya Bara Logistic 6.072.225.800 PT Sriwijaya Bara Logistic PT Sadikun Niagamas Raya 2.629.900.000 PT Sadikun Niagamas Raya Lain-lain dibawah 10 230.623.250 Others below 10 8.932.749.050 PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 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, 2014 AND 2013 AND FOR THE YEARS THEN ENDED – Continued - 59 - 24. BEBAN POKOK PENJUALAN

24. COST OF SALES

2014 Rp Beban produksi Production costs Pengerukan 2.755.868.906 Overburden Transportasi dan pengiriman Transportation and delivery batubara 2.113.766.954 of coal Bahan bakar 1.305.346.513 Fuel Gaji dan tunjangan 4.319.093.803 Salaries and allow ances Beban amortisasi 5.394.948.581 Amortization expense Lain-lain 1.756.973.521 Others Jumlah beban produksi 17.645.998.278 Total production costs Persediaan batubara baku Raw coal inventory Saldo aw al 12.613.489.056 Beginning balance Saldo akhir 25.523.044.177 Ending balance 12.909.555.121 Royalti pemerintah Catatan 3x 446.637.453 Government royalty Note 3x Jumlah beban pokok penjualan 5.183.080.610 Total cost of sales Pemasok yang memiliki transaksi lebih dari 10 dari jumlah pemakaian jasa untuk beban produksi adalah PT Karya Sarana Sejati dan PT Puma Energy Indonesia. Suppliers having transactions more than 10 of total services rendered for production activities are PT Karya Sarana Sejati and PT Puma Energy Indonesia. 25. BEBAN UMUM DAN ADMINISTRASI 25. GENERAL AND ADMINISTRATIVE EXPENSES 2014 2013 Rp Rp Gaji dan tunjangan 5.794.583.577 5.753.658.390 Salaries and benefits Jasa profesional 2.175.117.628 1.001.939.485 Professional fee Beban imbalan kerja 1.061.822.263 798.004.985 Employee benefits expense Beban umum dan akomodasi 934.430.572 460.878.869 General and accommodation expense Beban penyusutan dan amortisasi 765.857.999 306.998.961 Depreciation and amortization expenses Beban sew a gedung 720.960.972 795.406.900 Rent expense Beban iklan 662.436.550 163.907.006 Advertising expense Beban transportasi 255.052.026 261.455.411 Transportation expenses Lain - lain 372.545.653 210.516.368 Others Jumlah 12.742.807.240 9.752.766.375 Total 26. PAJAK PENGHASILAN 26. INCOME TAX Jumlah utangbeban pajak kini Grup sebesar nihil pada 2014 dan Rp 1.010.850.375 pada 2013. Total current tax expensepayable of the Group amounted to nil in 2014 and Rp 1,010,850,375 in 2013.