DEFERRED EXPLORATION Q3 Laporan Keuangan Interim SMMT 30.09.14
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
- 44 -
1 Januari 2014 Penambahan
Pengurangan 30 September 2014
January 1, 2014 Additions
Deductions September 30, 2014
Rp Rp
Rp Rp
Biaya perolehan At cost
Area of interest yang belum
Area of interest which have not mencapai tahap operasi
yet reached the commercial produksi komersial
production stage Musi Rawas
180.621.779.008 86.650.110.765
- 267.271.889.773
Musi Rawas Pendapatan pra-produksi
- 7.621.587.300
- 7.621.587.300
Pre-production income 180.621.779.008
79.028.523.465 -
259.650.302.473 1 Januari 2013
Penambahan Pengurangan
31 Desember 2013 January 1, 2013
Additions Deductions
December 31, 2013 Rp
Rp Rp
Rp Biaya perolehan
At cost Area of interest
yang belum Area of interest which have not
mencapai tahap operasi yet reached the commercial
produksi komersial production stage
Musi Rawas 118,645,905,278
61,975,873,730 -
180,621,779,008 Musi Rawas
Sampai dengan tanggal 30 September 2014, jumlah pendapatan pra-produksi yang tercatat
sebagai pengurang biaya eksplorasi dan pengembangan ditangguhkan adalah sebesar
Rp 7.621.587.300. Until September 30, 2014, total pre-production
income which is recorded as deduction of deferred exploration and development expenses
amounting to Rp 7,621,587,300.
Seluruh beban bunga sebesar Rp 9.235.368.535 dikapitalisasi pada tanggal 30 September 2014.
All of the interest expense amounting to Rp 9,235,368,535 is capitalized as of September
30, 2014. Manajemen berkeyakinan bahwa tidak
diperlukan penyisihan penurunan nilai biaya eksplorasi ditangguhkan pada tanggal
30 September 2014 dan 31 Desember 2013. Management believes that no allowance for
decline in value of deferred exploration expenses was required as of September 30, 2014 and
December 31, 2013.
12. GOODWILL 12. GOODWILL
Merupakan selisih nilai transaksi dengan nilai wajar aset bersih atas perolehan saham MRK
oleh NMMJ. This represents the excess of the consideration
paid over the fair value of the net assets acquired for MRK by NMMJ.
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, NMMJ
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, NMMJ has 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 investasi pertambangan batubara MRK tidak diturunkan nilainya pada
30 September 2014 dan 31 Desember 2013. The Group assessed the recoverable amount of
goodwill, and determined that goodwill associated with investment in coal mining
activities of MRK was not impaired at September 30, 2014 and December 31, 2013.
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
- 45 - Nilai terpulihkan atas aktivitas tersebut ditentukan
dengan mengacu pada nilai pakai unit kas yang dihasilkan. Jumlah terpulihkan dari unit penghasil
kas ditentukan berdasarkan perhitungan nilai pakai.
The recoverable amount of the activities was assessed by reference to the cash generating
unit’s value in use. The recoverable amount of the cash-generating unit is determined based on
a value in use calculation.
Manajemen berpendapat bahwa setiap perubahan yang mungkin terjadi pada asumsi
utama berdasarkan jumlah yang terpulihkan tidak akan menyebabkan nilai tercatat agregat
melebihi jumlah terpulihkan agregat unit penghasil kas.
Management believes that any reasonably possible change in the key assumptions on
which recoverable amount is based, would not cause the aggregate carrying amount to exceed
the aggregate recoverable amount of the cash- generating unit.