UTANG PAJAK TAXES PAYABLE

PT GOLDEN EAGLE ENERGY Tbk dh PT. EATERTAINMENT INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk formerly PT. EATERTAINMENT INTERNATIONAL Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 AND FOR THE YEARS THEN ENDED – Continued - 48 - 20. LIABILITAS IMBALAN PASCA KERJA

20. POST-EMPLOYMENT BENEFIT OBLIGATION

Liabilitas imbalan kerja yang termasuk dalam laporan posisi keuangan konsolidasian adalah sebagai berikut: The employee benefit obligation recognized in the consolidated statements of financial position is as follows: 31 Desember 2011 Disajikan kembali - Catatan 5 December 31, 2011 31 Desember 2012 As restated - December 31, 2012 Note 5 Rp Rp Imbalan pasca kerja sesuai Undang- Post-employment benefits Undang Ketenagakerjaan 1.085.222.599 2.062.406.472 Labor Law Imbalan kerja jangka panjang lainnya - 69.614.693 Other long-term benefits Jumlah 1.085.222.599 2.132.021.165 Total Beban yang termasuk dalam laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: The amounts recognized in the consolidated statements of comprehensive income are as follows: 2011 Disajikan kembali - Catatan 5 As restated - 2012 Note 5 Rp Rp Operasi yang dilanjutkan Continuing operations Imbalan pasca kerja sesuai Undang- Post-employment benefits Undang Ketenagakerjaan 767.430.147 - Labor Law Operasi yang dihentikan Discontinued operations Imbalan pasca kerja sesuai Undang- Post employment benefits Undang Ketenagakerjaan 61.749.768 186.987.610 Labor Law Imbalan kerja jangka panjang lainnya 20.440.284 1.951.513 Other long-term benefits Jumlah 849.620.199 188.939.123 Total Pengurangan saldo liabilitas imbalan pasca kerja sesuai Undang-undang Ketenagakerjaan dan liabilitas imbalan kerja jangka panjang lainnya pada tahun 2012 merupakan bagian dari operasi dalam penghentian Catatan 30. Transaksi ini disajikan sebagai transfer karyawan pada mutasi nilai kini kewajiban yang tidak didanai dan tidak terdapat pembayaran kepada karyawan. Deductions of post-employment benefits Labor Law obligation and other long-term benefits obligation in 2012 are part of discontinued operations Note 30. The trasactions are presented as employee transfer in the present value of unfunded obligation movement and no payment made to employees. Undang-Undang Ketenagakerjaan No. 132003 Labor Law No. 132003 Grup diwajibkan untuk memberikan imbalan pasca kerja imbalan pasti untuk karyawan sesuai Undang-Undang Ketenagakerjaan No. 132003. Kekurangan imbalan yang diberikan dan program pensiun dengan imbalan berdasarkan Undang- undang Ketenagakerjaan dicatat sebagai imbalan pasca kerja tanpa pendanaan. The Group is required to provide defined post- employment benefits to its employees in accordance with Labor Law No. 132003. Shortage of benefits provided under the pension plan against the benefits based on the Labor Law is accounted for as unfunded post- employment benefit plan. PT GOLDEN EAGLE ENERGY Tbk dh PT. EATERTAINMENT INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk formerly PT. EATERTAINMENT INTERNATIONAL Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 AND FOR THE YEARS THEN ENDED – Continued - 49 - Imbalan Kerja Jangka Panjang Lainnya Other Long-term Benefits Perusahaan memberikan imbalan kerja jangka panjang lainnya dalam bentuk dua kali gaji untuk karyawan setelah mencapai masa kerja enam tahun. The Company also established long-term employment benefits such as double salary for employee attaining six of service years. Beban imbalan pasca kerja yang diakui dalam laporan laba rugi komprehensif konsolidasian adalah: Amounts recognized in the consolidated statements of comprehensive income in respect of these post employment benefits are as follows: Imbalan kerja Imbalan jangka panjang pasca kerja lainnya Post-employment Other long-term benefit benefit JumlahTotal Rp Rp Rp Operasi yang dilanjutkan Continuing operations Biaya jasa kini 645.388.159 - 645.388.159 Current service cost Biaya bunga 60.016.079 - 60.016.079 Interest cost Biaya jasa lalu - Past service cost - non vested 62.025.909 - 62.025.909 non vested Sub jumlah 767.430.147 - 767.430.147 Sub total Operasi yang dihentikan Discontinued operations Biaya jasa kini 62.737.843 15.961.319 78.699.162 Current service cost Biaya bunga 42.982.240 2.406.891 45.389.131 Interest cost Kerugian keuntungan Actuarial losses aktuaria 50.171.148 2.072.074 48.099.074 gain Biaya jasa lalu - Past service cost - non vested 6.200.833 - 6.200.833 non vested Sub jumlah 61.749.768 20.440.284 82.190.052 Sub total Jumlah 829.179.915 20.440.284 849.620.199 Total 2012 Imbalan kerja Imbalan jangka panjang pasca kerja lainnya Post-employment Other long-term benefit benefit JumlahTotal Rp Rp Rp Operasi yang dihentikan Discontinued operations Biaya jasa kini 174.399.535 35.671.647 210.071.182 Current service cost Biaya bunga 82.955.669 4.736.422 87.692.091 Interest cost Kerugian keuntungan Actuarial losses aktuaria 80.997.594 38.456.556 119.454.150 gain Biaya jasa lalu - Past service cost - non vested 10.630.000 - 10.630.000 non vested Jumlah 186.987.610 1.951.513 188.939.123 Total Disajikan kembali - Catatan 5 As restated - Note 5 2011