TRADE ACCOUNTS RECEIVABLE Laporan Keuangan Konsolidasian PT Golden Eagle Energy Tbk 30 Juni 2015

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 DAN 31 DESEMBER 2014 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2015 DAN 30 JUNI 2014 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 AND FOR THE SIX MONTHS PERIODS ENDED JUNE 30, 2015 AND JUNE 30, 2014 – Continued - 46 - Piutang usaha terdiri dari: Trade accounts receivable consist of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Rp Rp PT Sriw ijaya Bara Logistic 6.072.225.800 6.072.225.800 PT Sriw ijaya Bara Logistic Lain-lain dibaw ah 10 591.905.056 571.395.000 Others below 10 Subjumlah 6.664.130.856 6.643.620.800 Subtotal Dikurangi: Less: Penyisihan penurunan nilai 680.000.000 680.000.000 Allow ance for impairment losses Jumlah 5.984.130.856 5.963.620.800 Total Grup mengakui penyisihan penurunan nilai piutang berdasarkan jumlah estimasi tidak terpulihkan yang ditentukan dengan mengacu pada analisis keadaan keuangan kini pihak debitur. The Group has recognized provision for impairment losses based on estimated irrecoverable amount determined by reference to the counterpa rty’s current financial condition. Manajemen berpendapat bahwa penyisihan penurunan nilai atas piutang cukup untuk menutup kemungkinan atas tidak tertagihnya piutang. Management believes that the allowance for impairment losses is adequate to cover possible losses from the non-collection of other accounts. Seluruh piutang usaha digunakan sebagai jaminan atas utang bank Catatan 29d. All the above trade accounts receivables are used as collateral for bank loans Notes 29d. 7. PERSEDIAAN 7. INVENTORIES 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Rp Rp Batubara mentah 13.888.111.142 25.523.044.177 Raw Coal Solar 83.856.316 346.922.978 Fuel Lain-lain 162.026.263 215.537.030 Others Sub jumlah 14.133.993.721 26.085.504.185 Subtotal Dikurangi: Less : Penyisihan penurunan nilai - Allow ance for impairment losses - batubara mentah 138.881.118 - raw coal Jumlah 13.995.112.603 26.085.504.185 Total Persediaan batubara mentah merupakan persediaan yang diangkat ke permukaan dari area of interest. The raw coal inventory represents inventories that are brought to surface from an area of interest. Manajemen berpendapat bahwa penyisihan penurunan nilai persediaan pada tanggal 30 Juni Management believes that the allowance for impairment losses as of June 30, 2015 is PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 DAN 31 DESEMBER 2014 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2015 DAN 30 JUNI 2014 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 AND FOR THE SIX MONTHS PERIODS ENDED JUNE 30, 2015 AND JUNE 30, 2014 – Continued - 47 - 2015 cukup untuk menutup kemungkinan atas turunnya nilai persediaan. Manajemen berkeyakinan bahwa nilai yang diharapkan terealisasi pada tanggal 31 Desember 2014 tidak lebih rendah dari nilai tercatat persediaan. Oleh karena itu manajemen berkeyakinan bahwa penyisihan penurunan nilai persediaan tersebut tidak perlu. adequate to cover possible losses from the decline in inventories. Management believes that expected net realizable value as of December 31, 2014 are not lower than the net carrying amount of inventories. Therefore management believes that allowance for decline in inventories is not necessary. 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. Seluruh persediaan digunakan sebagai jaminan atas utang bank Catatan 29d. All the above inventories are used as collateral for bank loans Notes 29d.

8. UANG MUKA – TIDAK LANCAR

8. ADVANCES - NONCURRENT

Pada 30 Juni 2015 dan 31 Desember 2014, Grup mempunyai transaksi uang muka kepada pihak ketiga terkait dengan proyek pelabuhan dan pengangkutan batubara. As of June 30, 2015 and December 31, 2014, the Group’s has advanced transactions with third parties related to port and coal delivery project. 9. INVESTASI PADA ENTITAS ASOSIASI 9. INVESTMENT IN AN ASSOCIATE MRK mempunyai 49 kepemilikan atas PT Internasional Prima Coal IPC yang berkedudukan di Samarinda dan bergerak di bidang pertambangan batubara. 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: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Rp Rp Saldo awal 216.835.879.027 211.804.544.785 Beginning balance Bagian laba bersih entitas asosiasi 2.741.616.155 11.646.991.767 Equity in net income of an associate Dividen yang diterima - 6.615.657.525 Dividends received Saldo akhir 219.577.495.182 216.835.879.027 Ending balance Ringkasan informasi keuangan dari entitas asosiasi adalah sebagai berikut: Summarized financial information in respect of an associate is set out below: