MONETARY ASSETS AND LIABILITIES

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2015 DAN 31 DESEMBER 2014 DAN PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2015 DAN 30 SEPTEMBER 2014 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2015 AND DECEMBER 31, 2014 AND FOR THE NINE MONTHS PERIODS ENDED SEPTEMBER 30, 2015 AND SEPTEMBER 30, 2014 – Continued - 67 - termasuk dalam laporan arus kas konsolidasian dengan rincian sebagai berikut: the consolidated statements of cash flows with details as follow: 2015 2014 Sembilan bulan Sembilan bulan Nine-months Nine-months Rp Rp Kenaikan penurunan piutang lain-lain Increase decrease in other accounts kepada pihak ketiga dari perubahan receivables from third parties due to kurs mata uang asing 216.443.607 1.322.500 foreign exchange fluctuations Kenaikan penurunan utang kepada pihak Increase decrease in due to related berelasi dari perubahan kurs parties due to foreign exchange mata uang asing 42.538.977 441.316 fluctuations Kenaikan penurunan utang kepada pihak Increase decrease in other accounts ketiga dari perubahan kurs payable to third parties due to mata uang asing 4.389.660.000 45.540.000 foreign exchange fluctuations Kenaikan biaya eksplorasi dan Increase in deferred exploration pengembangan ditangguhkan dari and development expense from kapitalisasi beban 3.170.267.858 14.660.416.624 capitalization of expenses Kenaikan penurunan utang bank dari Increase decrease bank loan due to perubahan kurs mata uang asing 33.845.688.597 3.818.175.094 foreign exchange fluctuations Kenaikan piutang usaha dari pendapatan Increase in trade receivable from pre production pra produksi - 595.195.000 income

32. KATEGORI DAN KELAS INSTRUMEN

KEUANGAN 32. CATEGORIES AND CLASSES OF FINANCIAL INSTRUMENTS Klasifikasi aset keuangan dan liabilitas keuangan Grup adalah sebagai berikut: The classification of the Group’s financial assets and liabilities are as follows: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Rp Rp Aset keuangan Financial assets Pinjam an diberikan dan piutang Loans and receivable Kas dan setara kas 140.213.755.500 126.496.469.854 Cash and cash equivalents Piutang usaha - bersih 6.187.840.567 5.963.620.800 Trade accounts receivable - net Piutang lain-lain kepada pihak ketiga 2.601.124.409 1.970.214.855 Other accounts receivable from third party Kas dibatasi penggunaannya 5.000.000.000 5.000.000.000 Restricted cash Uang jaminan 822.191.033 655.479.787 Security deposit Jumlah 154.824.911.509 140.085.785.296 Total Liabilitas keuangan Financial liabilities Biaya perolehan diam ortisasi At am ortized cost Utang lain-lain kepada pihak ketiga 31.524.301.115 27.941.340.561 Other accounts payable to third parties Biaya masih harus dibayar 2.942.839.771 3.154.379.300 Accrued expenses Utang kepada pihak berelasi 996.572.854 954.033.877 Due to related party Utang bank 300.177.139.551 231.321.654.421 Bank loan Utang sew a pembiayaan 36.104.322 290.085.438 Finance lease obligations Jumlah 335.676.957.613 263.661.493.597 Total Grup tidak memiliki aset dan liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi, aset keuangan tersedia untuk dijual dan aset keuangan dimiliki hingga jatuh tempo. The Group does not have assets and liabilities measured at fair value through profit or loss, financial assets available for sale and financial assets held to maturity.