MODAL SAHAM CAPITAL STOCK

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS THEN ENDED – Continued - 59 - 24. BEBAN POKOK PENJUALAN

24. COST OF SALES

2014 Rp Beban produksi Production costs Pengerukan 2.755.868.906 Overburden Transportasi dan pengiriman Transportation and delivery batubara 2.113.766.954 of coal Bahan bakar 1.305.346.513 Fuel Gaji dan tunjangan 4.319.093.803 Salaries and allow ances Beban amortisasi 5.394.948.581 Amortization expense Lain-lain 1.756.973.521 Others Jumlah beban produksi 17.645.998.278 Total production costs Persediaan batubara baku Raw coal inventory Saldo aw al 12.613.489.056 Beginning balance Saldo akhir 25.523.044.177 Ending balance 12.909.555.121 Royalti pemerintah Catatan 3x 446.637.453 Government royalty Note 3x Jumlah beban pokok penjualan 5.183.080.610 Total cost of sales Pemasok yang memiliki transaksi lebih dari 10 dari jumlah pemakaian jasa untuk beban produksi adalah PT Karya Sarana Sejati dan PT Puma Energy Indonesia. Suppliers having transactions more than 10 of total services rendered for production activities are PT Karya Sarana Sejati and PT Puma Energy Indonesia. 25. BEBAN UMUM DAN ADMINISTRASI 25. GENERAL AND ADMINISTRATIVE EXPENSES 2014 2013 Rp Rp Gaji dan tunjangan 5.794.583.577 5.753.658.390 Salaries and benefits Jasa profesional 2.175.117.628 1.001.939.485 Professional fee Beban imbalan kerja 1.061.822.263 798.004.985 Employee benefits expense Beban umum dan akomodasi 934.430.572 460.878.869 General and accommodation expense Beban penyusutan dan amortisasi 765.857.999 306.998.961 Depreciation and amortization expenses Beban sew a gedung 720.960.972 795.406.900 Rent expense Beban iklan 662.436.550 163.907.006 Advertising expense Beban transportasi 255.052.026 261.455.411 Transportation expenses Lain - lain 372.545.653 210.516.368 Others Jumlah 12.742.807.240 9.752.766.375 Total 26. PAJAK PENGHASILAN 26. INCOME TAX Jumlah utangbeban pajak kini Grup sebesar nihil pada 2014 dan Rp 1.010.850.375 pada 2013. Total current tax expensepayable of the Group amounted to nil in 2014 and Rp 1,010,850,375 in 2013. PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS THEN ENDED – Continued - 60 - Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut: A reconciliation between income loss before tax per consolidated statements of comprehensive income and taxable income is as follows: 2014 2013 Rp Rp Laba rugi sebelum pajak menurut laporan laba rugi komprehensif Income loss before tax per consolidated konsolidasian 3.502.096.211 20.348.658.825 statements of comprehensive income Perbedaan temporer Temporary differences Beban penyusutan dan amortisasi 1.749.307.723 614.429.762 Depreciation and amortization expense Imbalan kerja 1.061.822.263 798.004.985 Employee benefit Sew a pembiayaan 397.493.158 354.390.319 Finance lease Cadangan kerugian penurunan Allow ance for impairment losses nilai piutang 680.000.000 - of receivable Perbedaan tetap Permanent differences Bagian laba bersih entitas asosiasi 11.646.991.767 29.774.658.705 Equity in net income of associate Kerugian penurunan nilai piutang - 700.867.500 Impairment losses of receivable Beban yang tidak dapat dikurangkan 2.670.484.737 2.003.759.561 Non deductible expenses Pendapatan lain-lain - 377.513.985 Other income Penghasilan bunga dikenakan pajak final 5.525.841.521 4.999.134.271 Interest income subjected to final tax Rugi fiskal sebelum kompensasi Fiscal loss before fiscal loss kerugian fiskal 14.910.807.934 11.039.976.647 carryforw ard Kompensasi kerugian fiskal 35.168.383.678 16.619.644.199 Fiscal loss carryforw ard Akumulasi rugi fiskal 50.079.191.612 27.659.620.846 Accumulated fiscal loss Laba kena pajak rugi fiskal sebelum Taxable income fiscal loss before kompensasi kerugian fiskal fiscal loss carryforw ard Perusahaan 3.228.492.326 6.883.266.061 Parent company Entitas anak Subsdiaries NMMJ 82.372.871 136.904.919 NMMJ MRK 85.982.245 542.303.942 MRK RR 66.841.884 3.650.715.117 RR TRA 11.447.118.608 21.979.356.848 TRA Jumlah 14.910.807.934 11.039.976.647 Total Kompensasi rugi fiskal Fiscal loss carryforw ard Perusahaan - 2.717.130.705 Parent company Entitas anak Subsdiaries NMMJ 786.350.806 1.227.486.895 NMMJ MRK - 272.350.575 MRK TRA 34.382.032.872 12.402.676.024 TRA Jumlah 35.168.383.678 16.619.644.199 Total Laba kena pajak akumulasi rugi fiskal Taxable income accumulated fiscal loss Perusahaan 3.228.492.326 4.166.135.356 Parent Company Entitas anak Subsdiaries NMMJ 868.723.677 1.364.391.814 NMMJ MRK 85.962.245 269.953.367 MRK RR 66.841.884 3.650.715.117 RR TRA 45.829.151.480 34.382.032.872 TRA Jumlah 50.079.171.612 27.659.620.846 Total