INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATE

PT GOLDEN EAGLE ENERGY Tbk dh PT. EATERTAINMENT INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk formerly PT. EATERTAINMENT INTERNATIONAL Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 AND FOR THE YEARS THEN ENDED – Continued - 43 - Biaya perolehan aset tetap yang telah disusutkan penuh dan masih digunakan sebesar Rp 245.584.600 dan Rp 5.942.155.277 masing- masing pada tanggal 31 Desember 2012 dan 2011. The acquisition cost of property and equipment which were fully depreciated but are still being used amounted to Rp 245,584,600 and Rp 5,942,155,277 as of December 31, 2012 and 2011, respectively. Manajemen berpendapat bahwa nilai wajar asset tetap tidak berbeda secara material dengan nilai tercatatnya. Management believes that the fair value of property and equipment is not materially difference with its carrying amount. 13. BIAYA EKSPLORASI DITANGGUHKAN 13. DEFERRED EXPLORATION EXPENSES Akun ini merupakan biaya-biaya sehubungan dengan pengembangan area of interest yang dimiliki oleh Grup. This accounts are expenses related with development area of interest owned by the Group. Mutasi biaya eksplorasi ditangguhkan adalah sebagai berikut: Movements of deferred exploration expense are as follow: Penambahan karena akuisisi Catatan 31 Additions due to 1 Januari 2012 acquisitions Penambahan Pengurangan 31 Desember 2012 January 1, 2012 Note 31 Additions Deductions December 31, 2012 Rp Rp Rp Rp Rp Harga perolehan Acquisition cost Musi Rawas - 90.827.724.689 27.818.180.589 - 118.645.905.278 Musi Rawas Berikut adalah rincian biaya eksplorasi ditangguhkan: The details of deferred exploration expense are as follows: 31 Desember 2012 December 31, 2012 Rp Lahan eksplorasi 58.316.997.299 Land for exploration Eksplorasi 21.479.638.862 Exploration Gaji dan tunjangan 17.356.848.616 Salary and allowance Jasa profesional 7.229.644.499 Professional fee Sewa 5.793.096.136 Rental Biaya solar 1.739.111.070 Fuel expense Biaya kantor 1.181.701.736 Office expense Perjalanan dinas 1.087.403.189 Travelling Penyusutan dan amortisasi 1.053.689.368 Depreciation and amortization Pajak dan perijinan 1.001.663.392 Taxes and permit Komunikasi 828.774.693 Communication Perbaikan dan pemeliharaan 811.582.912 Repair and maintenance Listrik dan air 336.704.670 Electricity and water Lain-lain 429.048.836 Others Jumlah 118.645.905.278 Total PT GOLDEN EAGLE ENERGY Tbk dh PT. EATERTAINMENT INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk formerly PT. EATERTAINMENT INTERNATIONAL Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 AND FOR THE YEARS THEN ENDED – Continued - 44 - 14. GOODWILL

14. GOODWILL

Merupakan selisih nilai transaksi dengan nilai wajar aset bersih atas perolehan saham MRK. Represents the excess of transaction value with the fair value of the net assets of MRK. Jumlah tercatat tersebut merupakan biaya perolehan sebesar Rp 2.391.000.000 setelah dikurangi akumulasi amortisasi sebesar Rp 1.075.950.000. Efektif 1 Januari 2011, Perusahaan menghentikan amortisasi goodwill. Akumulasi amortisasi dieliminasi terhadap biaya perolehan yang tercatat. The carrying amount represents the acquisition cost amounting to Rp 2,391,000,000 net of accumulated amortization amounting to Rp 1,075,950,000. Effective January 1, 2011, the Company have discontinued the amortization of goodwill. The accumulated amortization was eliminated against the recorded cost. Grup menetapkan nilai terpulihkan dari goodwill, dan menentukan bahwa goodwill yang terkait dengan aktivitas tertentu tidak diturunkan nilainya pada 31 Desember 2012 dan 2011. Nilai terpulihkan atas aktivitas tersebut ditentukan dengan mengacu pada nilai pakai unit kas yang dihasilkan. The Group assessed the recoverable amount of goodwill, and determined activities were not impaired at December 31, 2012 and 2011. The recoverable amount of the activities was assessed by reference to the cash generating unit’s value in use. 15. UTANG USAHA KEPADA PIHAK KETIGA 15. TRADE ACCOUNTS PAYABLE TO THIRD PARTIES Akun ini merupakan utang kepada para pemasok yang timbul terutama atas pembelian bahan baku. This accounts are liabilities to the suppliers mainly araising from purchases of raw material. 31 Desember 2011 Disajikan kembali - Catatan 5 December 31, 2011 As restated - Note 5 Rp Berdasarkan pemasok By creditor Rupiah Rupiah PT Mulia Raya Agrijaya 127.124.964 PT Mulia Raya Agrijaya PT Mitratama Kencana Sakti 116.606.040 PT Mitratama Kencana Sakti PT Cakrawala Mega Indah 75.632.000 PT Cakrawala Mega Indah PT Sukanda Jaya 74.842.555 PT Sukanda Jaya PT Kharisma Adi Nugraha 49.274.375 PT Kharisma Adi Nugraha PT San Miquel Purefoods 36.329.163 PT San Miquel Purefoods PT Pandurasa Kharisma 36.002.000 PT Pandurasa Kharisma PT Garuda Food 35.890.000 PT Garuda Food PT Jaya Fermex 34.398.842 PT Jaya Fermex PT Selatan Jaya Prima Perkasa 28.920.992 PT Selatan Jaya Prima Perkasa WHC Fruits Vegetables 27.497.300 WHC Fruits and Vegetables Hogans 27.248.000 Hogans PT Jaya Gas 23.624.000 PT Jaya Gas CV. Cipta Media 21.210.000 CV. Cipta Media Lain-lain dibawah Rp 20 juta 317.364.155 Other less than Rp 20 million Jumlah 1.031.964.386 Total Jangka waktu kredit yang timbul dari pembelian bahan baku berkisar 30 sampai 60 hari. Purchases of raw materials have credit terms of 30 to 60 days.