Fair value of financial instruments

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2014 DAN 31 DESEMBER 2013 DAN PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2014 DAN 30 SEPTEMBER 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2014 AND DECEMBER 31, 2013 AND FOR THE NINE MONTHS PERIODS ENDED SEPTEMBER 30, 2014 AND SEPTEMBER 30, 2013 – Continued - 65 - Nilai Nilai tercatat tercatat Carrying Nilai wajar Carrying Nilai wajar amount Fair value amount Fair value Rp Rp Rp Rp Utank bank 222.073.819.022 225.661.231.093 127.539.738.930 131.663.964.861 Bank loans Utang sewa pembiayaan 392.578.260 409.040.453 687.578.304 798.952.116 Finance lease obligations Utang jangka panjang lainnya 26.500.319 21.280.348 103.580.964 120.417.063 Other long term liabilities December 31, 2013 31 Desember 2013 30 September 2014 September 30, 2014 Nilai wajar dihitung berdasarkan analisis arus kas yang diskontokan. The fair value were determined based on discounted cash flow analysis.

32. INFORMASI KEUANGAN

TERSENDIRI PERUSAHAAN

32. FINANCIAL INFORMATION OF THE PARENT

ENTITY ONLY Informasi keuangan tersendiri entitas induk menyajikan informasi laporan posisi keuangan, laporan laba rugi komprehensif, laporan perubahan ekuitas, laporan arus kas dan daftar investasi dalam entitas anak yang dipertanggungjawabkan dengan metode biaya. Informasi keuangan tersendiri entitas induk merupakan informasi tambahan atas laporan keuangan konsolidasian. The financial information of the parent entity only presents statement of financial position, statement of comprehensive income, statement of changes in equity, statement of cash flows and list of investment in subsidiaries which are accounted using the cost method. The financial information of the parent entity only is presented as additional information accompanying the consolidated financial statements. Laporan keuangan tersendiri entitas induk disajikan dari halaman 66 sampai dengan 70. Financial information of the parent entity only was presented on pages 66 to 70.

33. TANGGUNG JAWAB MANAJEMEN DAN PERSETUJUAN ATAS LAPORAN KEUANGAN

KONSOLIDASIAN

33. MANAGEMENT

RESPONSIBILITY AND APPROVAL OF CONSOLIDATED FINANCIAL STATEMENTS Penyusunan dan penyajian wajar laporan keuangan konsolidasian dari halaman 3 sampai 65 dan informasi tambahan dari halaman 66 sampai dengan halaman 70 merupakan tanggung jawab manajemen, dan telah disetujui oleh Direktur untuk diterbitkan pada tanggal 31 Oktober 2014. The preparation and fair presentation of the consolidated financial statements on pages 3 to 65 and supplementary information on pages 66 to 70 were the responsibilities of the management, and were approved by the Directors and authorized for issue on October 31, 2014. PT GOLDEN EAGLE ENERGY Tbk PT GOLDEN EAGLE ENERGY Tbk INFORMASI TAMBAHAN SUPPLEMENTARY INFORMATION LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION ENTITAS INDUK THE PARENT ENTITY ONLY 30 SEPTEMBER 2014 DAN 31 DESEMBER 2013 SEPTEMBER 30, 2014 AND DECEMBER 31, 2013 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Rp Rp ASET ASSETS ASET LANCAR CURRENT ASSETS Kas dan setara kas 114.622.568.320 80.930.000.680 Cash and cash equivalents Piutang lain-lain Other accounts receivable Pihak berelasi 25.549.459.880 56.807.065.480 Related parties Pihak ketiga 4.461.020.465 2.372.561.153 Third parties Jumlah Aset Lancar 144.633.048.665 140.109.627.313 Total Current Assets ASET TIDAK LANCAR NONCURRENT ASSETS Uang muka tidak lancar 501.000.000 501.000.000 Advances - non current Investasi saham 283.000.000.000 283.000.000.000 Investments Jumlah Aset Tidak Lancar 283.501.000.000 283.501.000.000 Total Noncurrent Assets Jumlah Aset 428.134.048.665 423.610.627.313 Total Assets LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS JANGKA PENDEK CURRENT LIABILITIES Utang pajak 30.919.090 562.706.875 Taxes payable Utang kepada pihak berelasi - 2.500.000 Due to related party Jumlah Liabilitas Jangka Pendek 30.919.090 565.206.875 Total Current Liabilities EKUITAS EQUITY Modal saham - nilai nominal Rp 125 per saham Capital stock - Rp 125 par value per share Modal dasar - 3.600.000.000 saham Authorized - 3,600,000,000 shares Modal ditempatkan dan disetor - 3.150.000.000 Subscribed and paid-up capital - 3,150,000,000 saham pada 30 September 2014 dan 900.000.000 shares per September 30, 2014 and 900,000,00 saham pada 31 Desember 2013 393.750.000.000 112.500.000.000 shares per December 31, 2013 Tambahan modal disetor 20.573.688.089 301.823.688.089 Additional paid-in capital Saldo laba ditahan 13.779.441.486 8.721.732.349 Retained earnings Jumlah Ekuitas 428.103.129.575 423.045.420.438 Total Equity Jumlah Liabilitas dan Ekuitas 428.134.048.665 423.610.627.313 Total Liabilities and Equity DISAJIKAN DENGAN METODE BIAYA PRESENTED USING COST METHOD - 66 -