TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL

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 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 - 61 - 2014 2013 Rp Rp Utangbeban pajak kini Current tax payableexpense Perusahaan - 520.766.875 Parent Company Entitas anak Subsdiaries MRK - 33.744.125 MRK RR - 456.339.375 RR Utangbeban pajak kini - 1.010.850.375 Current tax payableexpense Rugi fiskal Fiscal loss 2009 - 578.041.008 2009 2010 506.218.246 506.218.246 2010 2011 3.307.859.337 3.307.859.337 2011 2012 9.238.044.328 9.238.044.328 2012 2013 22.116.261.767 22.116.261.767 2013 2014 14.910.807.934 - 2014 Akumulasi kerugian fiskal 50.079.191.612 35.746.424.686 Accumulated fiscal loss Kompensasi kerugian fiskal di tahun 2009 sebesar Rp 578.041.008 telah kadaluarsa di tahun 2014. Fiscal loss carry forward in 2009 amounting to Rp 578,041,008 had expired 2014. Rugi fiskal Grup dapat dikompensasikan dengan laba kena pajak dalam jangka waktu lima tahun. Aset pajak tangguhan atas rugi fiskal tidak diakui karena manajemen menilai aset pajak tangguhan tidak dapat dimanfaatkan di masa mendatang. The Group’s fiscal losses can be offset against the taxable income for a period of five years. Deferred tax assets on fiscal losses are not recognized as management assessed that future taxable income will not be available to utilized the deferred tax assets. Perhitungan pajak penghasilan badan adalah perhitungan sementara yang dibuat untuk tujuan akuntansi. The corporate income tax calculations are preliminary estimates made for accounting purposes. Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak efektif yang berlaku sebagai berikut: A reconciliation between the total tax expenses and the amount computed by applying the effective tax rates to income before tax is as follows: 2014 2013 Rp Rp Laba sebelum pajak menurut laporan laba rugi komprehensif Income before tax per consolidated konsolidasian 3.502.096.211 20.348.658.825 statements of comprehensive income Tarif pajak yang berlaku 437.762.026 2.543.582.353 Tax expense at effective tax rates Koreksi pajak atas penghasilan yang tidak dapat diperhitungkan menurut fiskal 1.426.088.965 3.923.579.434 Tax effect of nontaxable income Rugi fiskal yang tidak diakui 1.863.850.992 2.764.532.721 Unrecognized fiscal loss Rugi fiskal yang diakui - 373.685.265 Recognized fiscal loss Beban pajak - 1.010.850.375 Tax expense