CAPITAL STOCK http: www.go eagle.co.id public SMMT%20 %20FS%202012 0.

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 - 55 - 26. BEBAN POKOK PENJUALAN

26. COST OF SALES

2011 Disajikan kembali - Catatan 5 As restated - 2012 Note 5 Rp Rp Saldo persediaan awal 1.086.414.801 932.709.845 Beginning balance of inventories Pembelian Purchases Makanan 6.638.714.250 8.077.696.524 Foods Minuman 1.530.781.216 3.815.730.410 Beverages Material 1.349.259.706 3.065.955.400 Materials Lain-lain 1.117.593.000 12.478.096 Others Persediaan akhir operasi dalam Ending balance of discontinued penghentian Catatan 30 1.215.022.985 - operation Note 30 Saldo persediaan akhir 74.560.323 1.086.414.801 Ending balance of inventories Persediaan digunakan 10.433.179.665 14.818.155.474 Inventories used Dikurangi: alokasi ke biaya Less: allocation to deferred eksplorasi ditangguhkan 1.043.032.677 - exploration expenses Persediaan digunakan - bersih 9.390.146.988 14.818.155.474 Inventories used - net Biaya tenaga kerja langsung 734.896.921 1.046.159.623 Direct labor cost Biaya overhead 913.532.421 1.384.111.777 Overhead cost Jumlah 11.038.576.330 17.248.426.874 Total Seluruh beban pokok penjualan tahun 2012 dan 2011 dialokasikan sebagai beban pokok penjualan dari operasi dalam penghentian Catatan 30. All cost of sales for 2012 and 2011 are allocated as cost of sales from discontinued operations Note 30. 27. BEBAN USAHA 27. OPERATING EXPENSES 2011 Disajikan kembali - Catatan 5 As restated - 2012 Note 5 Rp Rp Beban penjualan Selling expenses Gaji dan tunjangan karyawan 2.121.931.419 2.883.221.164 Salary and employee benefit Sewa gedung 1.259.646.604 1.896.480.613 Building rent Beban promosi 814.508.841 1.121.449.578 Promotion expenses Perlengkapan operasional 761.057.912 766.507.496 Operating utilities Listrik 360.656.124 575.738.382 Electricity Transportasi 325.934.285 505.063.369 Transportation Beban penyusutan 118.110.886 176.735.678 Depreciation expenses Biaya bank 114.534.296 208.367.760 Bank charge Perbaikan dan pemeliharaan 104.675.965 500.569.119 Repair and maintenance Beban lain-lain 186.696.956 222.651.230 Other expenses Jumlah 6.167.753.288 8.856.784.389 Total 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 - 56 - 2011 Disajikan kembali - Catatan 5 As restated - 2012 Note 5 Rp Rp Beban umum dan administrasi General and administrative expenses Gaji dan tunjangan 4.662.951.083 1.298.924.769 Salaries and benefits Jasa profesional 1.118.057.793 1.285.824.567 Professional fee Beban penyusutan dan amortisasi 1.057.650.593 74.729.595 Depreciation and amortization expenses Beban imbalan kerja 849.620.199 188.939.123 Employee benefit expense Beban kantor 338.792.272 56.762.913 Office expense Beban transportasi 327.427.601 618.448.144 Transportation expenses Beban iklan 169.469.646 22.292.738 Advertising expense Beban sewa gedung 101.619.042 109.204.074 Rent expense Beban listrik dan telepon 92.273.447 154.804.724 Telephone and elecricity expenses Beban penghapusan piutang 29.481.407 433.306.355 Write-off receivable expense Lain - lain 858.037.684 695.609.782 Others Jumlah 9.605.380.767 4.938.846.784 Total Seluruh beban penjualan tahun 2012 dan 2011 dialokasikan sebagai beban penjualan dari operasi dalam penghentian Catatan 30, sedangkan untuk beban umum dan administrasi dialokasikan sebagai berikut: All selling expense for 2012 and 2011 are allocated as selling expenses from discontinued operations Note 30, whereas general and administrative expenses allocated as follows: 2011 Disajikan kembali - Catatan 5 As restated - 2012 Note 5 Rp Rp Operasi yang dilanjutkan Continuing operations Gaji dan tunjangan 3.588.197.685 - Salaries and benefit Biaya penyusutan dan amortisasi 884.256.967 - Depreciation and amortization expenses Beban imbalan kerja 767.430.147 - Employment benefit expenses Jasa profesional 622.500.300 12.700.000 Professional fee Beban kantor 281.893.338 - Office expense Lain-lain 420.189.565 1.083.365 Others Sub jumlah 6.564.468.002 13.783.365 Sub total Operasi dalam penghentian Catatan 30 3.040.912.765 4.925.063.419 Discontinued operations Note 30 Jumlah 9.605.380.767 4.938.846.784 Total