Nilai wajar KATEGORI DAN KELAS INSTRUMEN

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.