ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCY TRANSAKSI NON KAS NON-CASH TRANSACTIONS

169 2014 Annual Report Golden Eagle Energy Pembahasan dan Analisis manajemen 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 - 66 -  Minimum produksi batubara yang mengacu kepada hasil dari konsultan independen.   The minimum coal production reffered tp the result from independent consultant. Selain hal tersebut, fasilitas pinjaman juga mengharuskan TRA untuk memenuhi rasio-rasio keuangan tertentu. Aside from the above matter the credit facility also requires TRA to maintain certain financial ratio.

30. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING

30. MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCY

Grup mempunyai aset dan liabilitas moneter dalam mata uang asing sebagai berikut: The Group had monetary assets and liabilities in foreign currencies as follows: Mata Uang Ekuiv alen Mata Uang Ekuiv alen Asing dalam rupiah Asing dalam rupiah Foreign Equivalent in Foreign Equivalent in Currency Rupiah Currency Rupiah Rp Rp Aset Assets Kas dan setara kas US 5.414.063 67.350.937.873 9.191.718 112.037.852.287 Cash and cash equiv alents Piutang lain-lain kepada Other accounts receiv able pihak ketiga US 147.500 1.834.900.000 115.000 1.401.735.000 f rom third parties Jumlah aset 5.561.563 69.185.837.873 9.306.718 113.439.587.287 Total assets Liabilitas Liabilities Utang lain-lain kepada Other accounts pay able pihak ketiga US 1.980.000 24.631.200.000 1.980.000 24.134.220.000 to third parties Utang kepada pihak berelasi US 19.188 238.694.117 19.188 233.878.022 Due to related party Utang bank US 18.845.455 234.437.460.200 10.828.638 131.990.268.582 Bank loan Jumlah liabilitas 20.844.643 259.307.354.317 12.827.826 156.358.366.604 Total liabilities Jumlah Liabilitas Bersih US 15.283.080 190.121.516.444 3.521.108 42.918.779.317 Total Liabilities December 31, 2014 31 Desember 2013 December 31, 2013 31 Desember 2014 Pada tanggal 31 Desember 2014 dan 2013, kurs konversi yang digunakan Grup serta kurs yang berlaku pada tanggal 27 Maret 2015 masing-masing sebesar Rp 12.440, Rp 12.189 dan Rp 13.064. The conversion rates used by the Group on December 31, 2014 and 2013 and the prevailing rates on March 27, 2015 are Rp 12,440, Rp 12,189 and Rp 13,064, respectively. 31. TRANSAKSI NON KAS 31. NON-CASH TRANSACTIONS Pada tahun-tahun yang berakhir 31 Desember 2014 dan 2013, Grup melakukan transaksi investasi dan pendanaan yang tidak mempengaruhi kas dan setara kas dan tidak termasuk dalam laporan arus kas konsolidasian dengan rincian sebagai berikut: In the years ended December 31, 2014 and 2013, the Group have investment and financing transactions that did not affect cash and cash equivalents and hence not included in the consolidated statements of cash flows with details as follow: 2014 Annual Report Golden Eagle Energy 170 Kinerja 2014 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 - 67 - 2014 2013 Rp Rp Kenaikan piutang lain-lain kepada Increase in other accounts receivable pihak ketiga dari keuntungan from third parties due to foreign kurs mata uang asing 36.392.500 489.115.000 exchange fluctuations Kenaikan aset tetap dari liabilitas Increase in property and equipment sewa pembiayaan - 293.000.000 through finance lease obligations Kenaikan aset tetap dari kapitalisasi Increase in property and equipment beban bunga 1.189.169.231 - from capitalization of interest expense Kenaikan aset tetap dari realisasi Increase in property and equipment uang muka 212.160.600 - from realization of advances Kenaikan utang kepada pihak berelasi Increase in due to related parties due to dari kerugian kurs mata uang asing 4.816.095 48.333.640 foreign exchange Kenaikan utang kepada pihak ketiga Increase in other accounts payable to dari kerugian kurs mata uang third parties due to foreign exchange asing 496.980.000 5.117.118.707 fluctuations Kenaikan biaya eksplorasi dan Increase in deferred exploration pengembangan ditangguhkan dari and development expense from kapitalisasi beban 11.793.295.022 13.927.161.727 capitalization of expenses Kenaikan utang bank dari kerugian Increase in bank loan from loss of foreign kurs mata uang asing 8.234.839.586 15.900.931.256 exchange Kenaikan aset tetap dari utang jangka Increase in property and equipment through panjang lainnya - 103.580.964 incurrence of other long term liability Penurunan uang muka - tidak lancar - 2.143.362.099 Decrease in advances - noncurrent Kenaikan modal saham dari kapitalisasi Increase in paid-in capital from capitalization tambahan modal disetor saham bonus 281.250.000.000 - of additional paid-in capital bonus shares

32. KATEGORI DAN KELAS INSTRUMEN KEUANGAN