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
- 58 - 21. TAMBAHAN
MODAL DISETOR
21. ADDITIONAL PAID-IN CAPITAL
30 September 2015 31 Desember 2014
September 30, 2015 December 31, 2014
Rp Rp
Saldo awal 17.761.620.443
299.011.620.443 Beginning balance
Saham bonus -
281.250.000.000 Bonus share
Saldo akhir 17.761.620.443
17.761.620.443 Ending balance
22. KEPENTINGAN NONPENGENDALI
22. NON-CONTROLLING INTERESTS
a. Kepentingan Nonpengendali atas aset bersih
entitas anak a. Non-controlling Interests in net assets of
subsidiaries
30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014
Rp Rp
PT Naga Mas Makmur Jaya 14.267.623.564
43.589.402.371 PT Naga Mas Makmur Jaya
PT Rajaw ali Resources 37.312.330.513
11.464.996.369 PT Rajaw ali Resources
Jumlah 23.044.706.949
32.124.406.002 Total
b. Kepentingan Nonpengendali atas laba rugi bersih entitas anak
b. Non-controlling Interest in net income loss
of subsidiaries
30 September 2015 30 September 2014 September 30, 2015 September 30, 2014
Rp Rp
PT Naga Mas Makmur Jaya 9.744.073.114
2.572.778.911 PT Naga Mas Makmur Jaya
PT Rajaw ali Resources 625.374.061
1.612.850.910 PT Rajaw ali Resources
Jumlah 9.118.699.053
959.928.001 Total
c. Akuisisi Kepentingan Nonpengendali di entitas anak
c. Acquisition of Non-controlling Interests in subsidiary
Pada bulan September 2014, RR membeli 0.87 porsi saham non pengendali NMMJ
sebesar atau sebanyak 12.000 saham dengan nilai nominal sebesar Rp
1.200.000.000. In September 2014, RR acquired 0,87
non-controlling interest share of NMMJ or 12,000 shares with nominal value of
Rp 1,200,000,000.
Selisih antara bagian Grup atas nilai aset bersih dan harga beli dibukukan sebagai
selisih transaksi ekuitas dengan pihak nonpengendali
The difference between the Group’s proportion of the net asset and the
purchase price is recorded as difference in value of equity transaction with non-
controlling interest.
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
- 59 - d. Kepentingan Nonpengendali dari investasi di
entitas anak d. Non-controlling Interests from investment in
subsidiary Pada bulan Juni 2015, NMMJ melakukan
setoran modal sebesar Rp 61.000.000 untuk kepemilikan 61 porsi saham PBK atau
sebanyak 610 lembar saham pada nilai nominalnya.
In June 2015, NMMJ subscribed and paid Rp 61.000.000 for its 61 share ownership
of PBK or 610 shares at nominal value.
23. PENJUALAN BERSIH
23. NET
SALES
Akun ini terdiri dari penjualan lokal ke pihak ketiga. Selama periode sembilan bulan yang
berakhir pada tanggal 30 September 2015 terdapat pelanggan yang mempunyai transaksi
lebih dari 10 atas penjualan bersih, yaitu: This account represents domestic sales to third
parties. During nine months period ended September 30, 2015, certain customers with
transactions representing 10 or more of net sales, are as follows:
30 September 2015 September 30, 2015
Rp PT Mega Energi Prima Persada
14.189.768.190 PT Mega Energi Prima Persada
PT Royal Coal 5.208.439.300
PT Royal Coal PT Energi Tujuh Ribu
3.266.152.650 PT Energi Tujuh Ribu
Lain-lain dibawah 10 5.526.822.654
Others below 10 28.191.182.794
24. BEBAN POKOK PENJUALAN 24.
COST OF SALES
30 September 2015 September 30, 2015
Rp Beban produksi
Production costs Transportasi dan pengiriman
Transportation and delivery batubara
7.848.611.793 of coal
Gaji dan tunjangan 1.402.058.622
Salaries and allow ances Beban penyusutan
1.285.258.294 Depreciation expense
Beban amortisasi 1.291.086.947
Amortization expense Lain-lain
2.941.904.442 Others
Jumlah beban produksi 14.768.920.098
Total production costs Persediaan batubara baku
Raw coal inventory Saldo aw al
25.523.044.177 Beginning balance
Saldo akhir 14.028.994.716
Ending balance 11.494.049.461
Penyisihan penurunan nilai - Allow ance for impairment losses -
batubara baku 473.883.239
raw coal Royalti pemerintah Catatan 3x
1.362.655.717 Government royalty Note 3x
Jumlah beban pokok penjualan 28.099.508.515
Total cost of sales
