NON-CONTROLLING 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 - 52 -

23. BEBAN

UMUM DAN ADMINISTRASI 23. GENERAL AND ADMINISTRATIVE EXPENSES 30 Juni 2014 30 Juni 2013 June 30, 2014 June 30, 2013 Rp Rp Gaji dan tunjangan 3.005.980.663 2.541.112.209 Salaries and benefits Jasa profesional 1.869.986.925 1.024.187.646 Professional fee Beban umum dan akomodasi 759.177.731 446.518.820 General and accommodation expense Beban sewa gedung 442.631.743 208.342.257 Rent expense Beban iklan 389.500.000 51.162.870 Advertising expense Beban penyusutan dan amortisasi 162.651.387 149.040.164 Depreciation and amortization expenses Lain - lain 347.597.875 357.541.820 Others Jumlah 6.977.526.324 4.777.905.786 Total

24. PAJAK PENGHASILAN

24. INCOME

TAX Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per consolidated statements of comprehensive income and taxable income is as follows: 2014 2013 Enam bulan Enam bulan Six-months Six-months Rp Rp Laba sebelum pajak menurut laporan laba rugi komprehensif Income before tax per consolidated konsolidasian 6.282.921.466 9.732.115.706 statements of comprehensive income Perbedaan temporer Temporary differences Beban penyusutan dan amortisasi 314.828.361 136.733.333 Depreciation and amortization expense Sewa pembiayaan 194.615.477 - Finance lease Perbedaan tetap Permanent differences Bagian laba bersih entitas asosiasi 10.715.170.226 11.359.479.175 Equity in net income of associate Cadangan kerugian penurunan Allowance for impairment losses nilai piutang 12.650.000 - of receivable Beban yang tidak dapat dikurangkan 1.122.959.157 375.872.848 Non deductible expenses Penghasilan bunga dikenakan pajak final 2.605.336.898 3.468.374.959 Interest income subjected to final tax Laba rugi fiskal sebelum kompensasi Taxable income fiscal loss before fiscal kerugian fiskal 5.807.063.617 4.856.598.913 loss carryforward Kompensasi kerugian fiskal 35.746.424.686 11.539.552.208 Fiscal loss carryforward Akumulasi rugi fiskal 41.553.488.303 16.396.151.121 Accumulated fiscal loss Rugi fiskal Grup dapat dikompensasikan dengan laba kena pajak dalam jangka waktu lima tahun. Aset pajak tangguhan atas rugi fiskal tidak diakui karena manajemen berpendapat bahwa manajemen menilai bahwa 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 utilize 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. 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 - 53 - 25. LABA RUGI PER SAHAM DASAR

25. BASIC EARNING LOSS PER SHARE

Berikut ini adalah data yang digunakan untuk perhitungan laba rugi per saham dasar: The computation basic earnings loss per share is based on the following data: 30 Juni 2014 30 Juni 2013 June 30, 2014 June 30, 2013 Rp Rp Laba Rugi Earnings Loss Laba bersih diatribusikan Net income attributable to kepada pemilik Entitas Induk 4.485.644.789 8.341.128.941 owners of the Company Jumlah saham Number of shares Jumlah rata-rata tertimbang saham Weighted average number of ordinary biasa untuk perhitungan laba shares for computation of per saham dasar 900.000.000 900.000.000 basic earnings per share Laba bersih per saham dasar 4,98 9,27 Basic earnings per share 26. 26. SIFAT DAN TRANSAKSI PIHAK BERELASI

26. NATURE OF

RELATIONSHIP AND TRANSACTIONS WITH RELATED PARTIES Sifat Pihak Berelasi Nature of Relationship a. PT Rajawali Corpora RC adalah entitas pengendali utama dari Perusahaan. a. PT Rajawali Corpora RC is the ultimate controlling entity of the Company. b. Semua entitas yang memiliki entitas pengendali utama sama dengan Grup adalah pihak berelasi. b. All entities which have the same ultimate controlling entity as the Group are related parties. c. Semua entitas yang dikendalikan personil manajemen kunci Grup merupakan pihak berelasi. c. All entities controlled by key management personnel of the Group are related parties. Transaksi-transaksi Pihak Berelasi Transactions with Related Parties Dalam kegiatan usahanya, Grup melakukan transaksi tertentu dengan pihak berelasi, yang meliputi antara lain: In the normal course of business, the Group entered into certain transactions with related parties, including the following: a. Grup memberikan imbalan kerja jangka pendek pada Komisaris dan Direktur Grup sebesar masing-masing Rp 5.043.170.952 dan Rp 4.474.964.074 untuk periode yang berakhir 30 Juni 2014 dan 2013. a. The Group provides short-term employees benefits to the Commissioners and Directors of the Group amounting to Rp 5,043,170,952 and Rp 4,474,964,074 for period ended June 30, 2014 and 2013; respectively. b. Grup memiliki utang kepada pihak berelasi seperti yang telah diungkapkan pada Catatan 16. b. The Group had payable to related parties as described in Note 16.