SIFAT DAN TRANSAKSI PIHAK BERELASI NATURE

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 - 65 - 34. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING 34. 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 Ekuivalen Mata Uang Ekuivalen 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 2.706.485 26.171.714.302 95.243 863.663.524 Cash and cash equivalents Piutang lain-lain kepada Other accounts receivable pihak ketiga US 885.000 8.557.950.000 - - from third parties Jumlah aset 3.591.485 34.729.664.302 95.243 863.663.524 Total assets Liabilitas Liabilities Utang kepada pihak berelasi US 19.188 185.544.382 2.107.028 19.106.529.904 Due to related parties Utang lain-lain kepada Other accounts payable pihak ketiga US 2.480.000 23.981.600.000 - - to third parties Jumlah liabilitas 2.499.188 24.167.144.382 2.107.028 19.106.529.904 Total liabilities Jumlah Aset Liabilitas Bersih US 1.092.297 10.562.519.920 2.011.785 18.242.866.380 Total Net Assets Liabilities December 31, 2012 31 Desember 2011 Disajikan kembali - Catatan 5 December 31, 2011 As restated - Notes 5 31 Desember 2012 Pada tanggal 31 Desember 2012 dan 2011, kurs konversi yang digunakan Grup serta kurs yang berlaku pada tanggal 27 Maret 2013 sebagai berikut: The conversion rates used by the Group on December 31, 2012 and 2011 and the prevailing rates on March 27, 2013 are as follows: 27 Maret 2013 31 Desember 2012 31 Desember 2011 March 27, 2013 December 31, 2012 December 31, 2011 Rp Rp Rp Mata uang Foreign currency 1 US 9.725 9.670 9.068 US 1

35. PERISTIWA SETELAH PERIODE LAPORAN KEUANGAN

35. EVENT AFTER THE REPORTING PERIOD

Pada tanggal 8 Maret 2013, TRA dan PT Bank Permata Tbk menandatangani perjanjian pemberian fasilitas perbankan ketentuan khusus sesuai dengan akta No. 35 dari Susanna Tanu, SH, notaris di Jakarta, dengan fasilitas sampai dengan US 35.050.000. Pinjaman ini akan digunakan untuk membiayai pembangunan proyek pengembangan tambang TRA. Sebagaimana dinyatakan dalam perjanjian tersebut, salah satu jaminan yang diberikan adalah jaminan garansi Perusahaan. Perusahaan memberikan garansi secara proporsional sesuai jumlah kepemilikan efektif Perusahaan pada TRA. On March 8, 2013, TRA and PT Bank Permata Tbk signed an agreement for banking facilities special provisions in accordance with the deed No. 35 from Susanna Tanu, SH, notary in Jakarta, with facility up to US 35,050,000. This loan will be used to finance TRA’s construction of mining development project. As stated in the agreement, one of the guarantees given is the guarantee of the Company. The Company gives proportionally guarantee according to the Company ’s effective ownership of TRA. 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 - 66 - 36. TRANSAKSI NON KAS

36. NON CASH TRANSACTIONS

Pada tahun-tahun yang berakhir 31 Desember 2012 dan 2011, 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, 2012 and 2011, 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 the detail as follows: 2011 Disajikan kembali - Catatan 5 As restated - 2012 Note 5 Rp Rp Kenaikan piutang lain-lain kepada Increase in other accounts receivables pihak ketiga dari keuntungan from third parties through gain on kurs mata uang asing 532.770.000 - foreign exchange Kenaikan aset tetap dari liabilitas Increase in property and equipment sewa pembiayaan 1.172.000.000 - through finance lease obligations Kenaikan utang kepada pihak berelasi Increase in due to related parties dari kerugian kurs mata uang asing 9.522.152 162.241.156 through loss on foreign exchange Kenaikan utang kepada pihak ketiga Increase in other accounts payable to dari kerugian kurs mata uang third parties through loss on asing 1.456.582.000 - foreign exchange Kenaikan biaya eksplorasi ditangguhkan Increase in deferred exploration expense dari kapitalisasi beban 2.722.440.304 - from capitalization expenses

37. KATEGORI DAN

KELAS INSTRUMEN KEUANGAN 37. CATEGORIES AND CLASSES OF FINANCIAL INSTRUMENTS Klasifikasi aset keuangan dan liabilitas keuangan Grup adalah sebagai berikut: Classification of the Group financial assets and liabilities are as follows: 31 Desember 2011 Disajikan kembali - Catatan 5 December 31, 2011 31 Desember 2012 As restated - December 31, 2012 Notes 5 Rp Rp Aset keuangan Financial assets Pinjaman yang diberikan dan piutang Loans and receivable Kas dan setara kas 156.006.157.426 5.275.981.975 Cash and cash equivalents Piutang usaha kepada pihak ketiga - 420.252.789 Trade accounts receivable from third parties Piutang lain-lain kepada pihak ketiga 9.736.833.735 295.576.199 Other accounts receivable from third parties Putang kepada pihak berelasi - 746.526.371 Due from a related party Uang jaminan 140.204.150 211.793.520 Security deposit Liabilitas keuangan Financial liabilities Biaya perolehan diamortisasi At amortized cost Utang usaha kepada pihak ketiga - 1.031.964.386 Trade accounts payable to third parties Utang lain-lain kepada pihak ketiga 29.274.040.263 824.284.915 Other accounts payable to third parties Biaya masih harus dibayar 992.310.000 927.269.738 Accrued expenses Utang kepada pihak berelasi 883.878.512 20.896.299.189 Due to related parties Utang sewa pembiayaan 814.900.354 - Finance lease obligations Jumlah 133.918.066.182 16.729.687.374 Total