MONETARY ASSETS AND LIABILITIES

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 - 58 - 2014 2013 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 1,322,500 1,719,555,000 foreign exchange fluctuations Kenaikan aset tetap dari liabilitas Increase in property and equipment sewa pembiayaan - 293,000,000 through finance lease obligations Kenaikan utang kepada pihak berelasi dari Increase in due to related parties due to perubahan kurs mata uang asing 441,316 37,281,565 foreign exchange fluctuation Kenaikan penurunan utang kepada pihak Increase decrease in other accounts ketiga dari perubahan kurs mata uang payable to third parties due to asing 45,540,000 3,847,140,000 foreign exchange fluctuations Kenaikan biaya eksplorasi ditangguhkan Increase in deferred exploration expense dari kapitalisasi beban 14,660,416,624 1,004,607,574 from capitalization of expenses Kenaikan utang bank dari keuntungan Increase in bank loan from gain of foreign kurs mata uang asing 3,818,175,094 - exchange Kenaikan piutang usaha dari pendapatan Increase in trade receivable from pre production pra produksi 595,195,000 - income

30. KATEGORI DAN KELAS INSTRUMEN

KEUANGAN 30. 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 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Rp Rp Aset keuangan Financial assets Pinjaman diberikan dan piutang Loans and receivable Kas dan setara kas 132.188.176.047 167.525.579.616 Cash and cash equivalents Piutang usaha 595.195.000 - Trade receivable Piutang lain-lain kepada pihak ketiga 4.563.863.776 2.531.356.149 Other accounts receivable from third parties Kas dibatasi penggunaannya 5.515.275.637 5.000.000.000 Restricted cash Uang jaminan 140.204.150 140.204.150 Security deposit Jumlah 143.002.714.610 175.197.139.915 Total Liabilitas keuangan Financial liabilities Biaya perolehan diamortisasi At amortized cost Utang lain-lain kepada pihak ketiga 27.685.477.779 28.487.240.208 Other accounts payable to third parties Biaya masih harus dibayar 3.074.032.108 1.268.766.357 Accrued expenses Utang kepada pihak berelasi 943.731.098 937.280.132 Due to related parties Utang jangka panjang lainnya 26.500.319 103.580.964 Other long term liabilities Utang bank 222.073.819.022 127.539.738.930 Bank loan Utang sewa pembiayaan 392.578.260 687.578.304 Finance lease obligations Jumlah 254.196.138.586 159.024.184.895 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.