NON-CONTROLLING INTERESTS http: www.go eagle.co.id public SMMT Q3%20report%202015.

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2015 DAN 31 DESEMBER 2014 DAN PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2015 DAN 30 SEPTEMBER 2014 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2015 AND DECEMBER 31, 2014 AND FOR THE NINE MONTHS PERIODS ENDED SEPTEMBER 30, 2015 AND SEPTEMBER 30, 2014 – Continued - 59 - d. Kepentingan Nonpengendali dari investasi di entitas anak d. Non-controlling Interests from investment in subsidiary Pada bulan Juni 2015, NMMJ melakukan setoran modal sebesar Rp 61.000.000 untuk kepemilikan 61 porsi saham PBK atau sebanyak 610 lembar saham pada nilai nominalnya. In June 2015, NMMJ subscribed and paid Rp 61.000.000 for its 61 share ownership of PBK or 610 shares at nominal value.

23. PENJUALAN BERSIH

23. NET

SALES Akun ini terdiri dari penjualan lokal ke pihak ketiga. Selama periode sembilan bulan yang berakhir pada tanggal 30 September 2015 terdapat pelanggan yang mempunyai transaksi lebih dari 10 atas penjualan bersih, yaitu: This account represents domestic sales to third parties. During nine months period ended September 30, 2015, certain customers with transactions representing 10 or more of net sales, are as follows: 30 September 2015 September 30, 2015 Rp PT Mega Energi Prima Persada 14.189.768.190 PT Mega Energi Prima Persada PT Royal Coal 5.208.439.300 PT Royal Coal PT Energi Tujuh Ribu 3.266.152.650 PT Energi Tujuh Ribu Lain-lain dibawah 10 5.526.822.654 Others below 10 28.191.182.794 24. BEBAN POKOK PENJUALAN 24. COST OF SALES 30 September 2015 September 30, 2015 Rp Beban produksi Production costs Transportasi dan pengiriman Transportation and delivery batubara 7.848.611.793 of coal Gaji dan tunjangan 1.402.058.622 Salaries and allow ances Beban penyusutan 1.285.258.294 Depreciation expense Beban amortisasi 1.291.086.947 Amortization expense Lain-lain 2.941.904.442 Others Jumlah beban produksi 14.768.920.098 Total production costs Persediaan batubara baku Raw coal inventory Saldo aw al 25.523.044.177 Beginning balance Saldo akhir 14.028.994.716 Ending balance 11.494.049.461 Penyisihan penurunan nilai - Allow ance for impairment losses - batubara baku 473.883.239 raw coal Royalti pemerintah Catatan 3x 1.362.655.717 Government royalty Note 3x Jumlah beban pokok penjualan 28.099.508.515 Total cost of sales PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2015 DAN 31 DESEMBER 2014 DAN PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2015 DAN 30 SEPTEMBER 2014 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2015 AND DECEMBER 31, 2014 AND FOR THE NINE MONTHS PERIODS ENDED SEPTEMBER 30, 2015 AND SEPTEMBER 30, 2014 – Continued - 60 - Selama periode sembilan bulan yang berakhir pada tanggal 30 September 2015 tidak terdapat pemasok yang memiliki transaksi lebih dari 10 dari jumlah beban pokok penjualan During nine months period ended September 30, 2015, there are no suppliers having transactions of more than 10 of the total cost of sales.

25. BEBAN OPERASI

25. OPERATING EXPENSES

30 September 2015 30 September 2014 September 30, 2015 September 30, 2014 Rp Rp Gaji dan tunjangan 9.171.432.582 4.485.245.264 Salaries and benefits Beban penyusutan dan amortisasi 4.701.881.606 203.843.306 Depreciation and amortization expenses Jasa profesional 2.285.833.600 2.126.986.925 Professional fee Pemberdayaan masyarakat 1.505.171.663 170.082.204 Community relations expense Beban transportasi 897.155.792 185.785.194 Transportation expenses Beban umum dan akomodasi 876.760.854 692.255.227 General and accommodation expense Beban sew a gedung 596.647.339 663.843.093 Rent expense Beban kantor 261.478.492 109.199.420 Office expenses Lain - lain 1.235.580.844 848.948.353 Others Jumlah 21.531.942.772 9.486.188.986 Total 26. PAJAK PENGHASILAN 26. INCOME TAX Jumlah utangbeban pajak kini Grup sebesar nihil untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2015 dan 30 September 2014 Total current tax expensepayable of the Group amounted to nil for the nine months period ended September 30, 2015 and September 30, 2014. Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak adalah sebagai berikut: A reconciliation between income loss before tax per consolidated statements of profit or loss and other comprehensive income and taxable income is as follows: