DEFERRED EXPLORATION AND Laporan Keuangan Konsolidasian SMMT Q2 0
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 JUNI 2014 DAN 31 DESEMBER 2013 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL
30 JUNI 2014 DAN 30 JUNI 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND
FOR THE SIX MONTHS PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 – Continued
- 44 -
1 Januari 2014 Penambahan
Pengurangan 30 Juni 2014
January 1, 2014 Additions
Deductions June 30, 2014
Rp Rp
Rp Rp
Biaya perolehan At cost
Area of interest yang belum Area of interest which have not
mencapai tahap operasi yet reached the commercial
produksi komersial production stage
Musi Rawas 180.621.779.008
56.689.775.553 -
237.311.554.561 Musi Rawas
Pendapatan pra-produksi -
6.768.477.656 -
6.768.477.656 Pre-production income
180.621.779.008 49.921.297.897
- 230.543.076.905
1 Januari 2013 Penambahan
Pengurangan 31 Desember 2013
January 1, 2013 Additions
Deductions December 31, 2013
Rp Rp
Rp Rp
Biaya perolehan At cost
Area of interest yang belum Area of interest which have not
mencapai tahap operasi yet reached the commercial
produksi komersial production stage
Musi Rawas 118,645,905,278
61,975,873,730 -
180,621,779,008 Musi Rawas
Sampai dengan tanggal 30 Juni 2014, jumlah pendapatan pra-produksi yang tercatat sebagai
pengurang biaya eksplorasi dan pengembangan ditangguhkan adalah sebesar Rp 6.768.477.656.
Until June 30, 2014, total pre-production income which is recorded as deduction of deferred
exploration and development expenses amounting to Rp 6,768,477,656.
Seluruh beban bunga sebesar Rp 6.607.491.735 dikapitalisasi pada tanggal 30 Juni 2014.
All of the interest expense amounting to Rp 6,607,491,735 is capitalized as of June 30,
2014. Manajemen berkeyakinan bahwa tidak
diperlukan penyisihan penurunan nilai biaya eksplorasi ditangguhkan pada tanggal
30 Juni 2014 dan 31 Desember 2013. Management believes that no allowance for
decline in value of deferred exploration expenses was required as of June 30, 2014 and December
31, 2013.
12. GOODWILL 12. GOODWILL
Merupakan selisih nilai transaksi dengan nilai wajar aset bersih atas perolehan saham MRK
oleh NMMJ. This represents the excess of the consideration
paid over the fair value of the net assets acquired for MRK by NMMJ.
Jumlah tercatat tersebut merupakan biaya perolehan sebesar Rp 2.391.000.000 setelah
dikurangi akumulasi amortisasi sebesar Rp 1.075.950.000. Efektif 1 Januari 2011, NMMJ
menghentikan amortisasi goodwill. Akumulasi amortisasi dieliminasi terhadap biaya perolehan
yang tercatat. The carrying amount represents the acquisition
cost amounting to Rp 2,391,000,000 net of accumulated amortization amounting to
Rp 1,075,950,000. Effective January 1, 2011, NMMJ has discontinued the amortization of
goodwill. The accumulated amortization was eliminated against the recorded cost.
Grup menetapkan nilai terpulihkan dari goodwill, dan menentukan bahwa goodwill yang terkait
dengan aktivitas investasi pertambangan batubara MRK tidak diturunkan nilainya pada
30 Juni 2014 dan 31 Desember 2013. The Group assessed the recoverable amount of
goodwill, and determined that goodwill associated with investment in coal mining
activities of MRK was not impaired at June 30, 2014 and December 31, 2013.
Nilai terpulihkan atas aktivitas tersebut ditentukan dengan mengacu pada nilai pakai unit kas yang
dihasilkan. Jumlah terpulihkan dari unit penghasil kas ditentukan berdasarkan perhitungan nilai
pakai. The recoverable amount of the activities was
assessed by reference to the cash generating unit’s value in use. The recoverable amount of
the cash-generating unit is determined based on a value in use calculation.
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 JUNI 2014 DAN 31 DESEMBER 2013 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL
30 JUNI 2014 DAN 30 JUNI 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND
FOR THE SIX MONTHS PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 – Continued
- 45 - Manajemen berpendapat bahwa setiap
perubahan yang mungkin terjadi pada asumsi utama berdasarkan jumlah yang terpulihkan tidak
akan menyebabkan nilai tercatat agregat melebihi jumlah terpulihkan agregat unit
penghasil kas. Management believes that any reasonably
possible change in the key assumptions on which recoverable amount is based, would not
cause the aggregate carrying amount to exceed the aggregate recoverable amount of the cash-
generating unit.