PIUTANG LAIN-LAIN KEPADA PIHAK KETIGA

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 31 DESEMBER 2016 DAN UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2017 DAN 31 MARET 2016 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2017 AND DECEMBER 31, 2016 AND FOR THE THREE MONTHS PERIODS ENDED MARCH 31, 2017 AND MARCH 31, 2016 – Continued - 41 - Pada 31 Maret 2017 dan 31 Desember 2016 tidak diadakan penyisihan penurunan nilai atas piutang lain-lain kepada pihak ketiga karena manajemen berpendapat seluruh piutang tersebut dapat ditagih. As of March 31, 2017 and December 31, 2016, no allowance for impairment losses of other accounts receivables from third parties was provided, because the management believes that such receivables are collectible. 8. PERSEDIAAN 8. INVENTORIES 31 Maret 31 Desember March 31, 2017 December 31, 2016 Rp Rp Batubara 2.133.657.049 2.753.828.104 Coal Solar 286.477.820 127.717.756 Fuel Lain-lain 140.400.663 127.942.666 Others Dikurangi: Less: Penyisihan penurunan Allow ance for impairment nilai batubara 21.336.421 26.491.065 losses coal Jumlah 2.539.199.111 2.982.997.461 Total Persediaan batubara merupakan persediaan yang diangkat ke permukaan dari area of interest. The coal inventory represents inventories that are brought to surface from an area of interest. Pada tanggal 31 Maret 2017 dan 31 Desember 2016 manajemen berkeyakinan bahwa cadangan kerugian penurunan nilai persediaan telah cukup untuk menutup kemungkinan kerugian yang timbul. As of March 31, 2017 and December 31, 2016, Management believes that amount of allowance for decline in inventories was adequate to cover possible losses that might be arised. Persediaan batubara dalam perjalanan dari stockpile ke stockpile danatau stockpile ke intermediary stockpile danatau stockpile atau intermediary stockpile ke mother vessel diasuransikan dengan nilai pertanggungan 100 dari nilai batubara dalam perjalanan. Coal inventories in transit from stockpile to stockpile andor stockpile to intermediary stockpile andor stockpile or intermediary stockpile to mother vessel are covered by insurance policies with the sum insured up to 100 from coal inventories in transit. Seluruh persediaan digunakan sebagai jaminan atas utang bank Catatan 31d. All the above inventories are used as collateral for bank loans Note 31d.

9. UANG MUKA

– TIDAK LANCAR 9. ADVANCES - NONCURRENT Pada tanggal 31 Maret 2017 dan 31 Desember 2016, Grup mempunyai transaksi uang muka kepada pihak ketiga terkait dengan proyek pelabuhan dan pengangkutan batubara. As of March 31, 2017 and December 31, 2016, the Group made advances to third parties for port and coal hauling project. PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 31 DESEMBER 2016 DAN UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2017 DAN 31 MARET 2016 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2017 AND DECEMBER 31, 2016 AND FOR THE THREE MONTHS PERIODS ENDED MARCH 31, 2017 AND MARCH 31, 2016 – Continued - 42 - 10. INVESTASI PADA ENTITAS ASOSIASI

10. INVESTMENT IN AN ASSOCIATE

Pada tanggal 31 Maret 2017 dan 31 Desember 2016, MRK mempunyai 49 kepemilikan atas PT Internasional Prima Coal IPC yang berkedudukan di Samarinda dan bergerak di bidang pertambangan batubara. At March 31, 2017 and December 31, 2016, MRK has a 49 ownership in PT Internasional Prima Coal IPC which is domiciled in Samarinda and engaged in coal mining. Mutasi investasi dengan metode ekuitas: Changes in investment under the equity method: 31 Maret 31 Desember March 31, 2017 December 31, 2016 Rp Rp Saldo aw al 235.805.701.072 217.649.135.991 Beginning balance Bagian laba bersih entitas asosiasi 11.451.371.349 18.106.557.613 Equity in net income of an associate Penghasilan komprehensif lain - 50.007.468 Other comprehensive income Saldo akhir 247.257.072.421 235.805.701.072 Ending balance Ringkasan informasi keuangan dari entitas asosiasi adalah sebagai berikut: Summarized financial information in respect of an associate is set out below: 31 Maret 31 Desember March 31, 2017 December 31, 2016 Rp Rp Jumlah aset 649.769.253.634 579.261.331.272 Total assets Jumlah liabilitas 246.572.257.893 196.100.035.576 Total liabilities Aset bersih 403.196.995.741 383.161.295.695 Net assets Jumlah pendapatan tahun berjalan 167.436.226.665 455.249.656.516 Total revenue for the year Laba bersih tahun berjalan 23.370.145.610 36.952.158.395 Net income for the year Penghasilan komprehensif lain - 102.056.057 Other comprehensive income Investasi pada entitas tersebut diatas diperoleh terutama untuk tujuan potensi pertumbuhan jangka panjang, karena entitas bergerak dalam bidang tambang batubara yang sama dengan industri Grup. The investment in the above Company is held primarily for long-term growth potential, since the associate is engaged in the coal mining similar to the Group.