BEBAN OPERASI 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
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2015 2014
Sembilan bulan Sembilan bulan
Nine-months Nine-months
Rp Rp
Laba rugi sebelum pajak menurut Income loss before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 47.875.970.199
1.918.274.419 other comprehensive income
Perbedaan temporer Temporary differences
Beban penyusutan dan amortisasi 2.316.150.485
457.219.804 Depreciation and amortization expense
Sew a pembiayaan 275.523.548
294.999.960 Finance lease
Perbedaan tetap Permanent differences
Bagian laba bersih entitas asosiasi 3.164.828.891
12.516.653.688 Equity in net income of associate
Cadangan kerugian penurunan Allow ance for impairment losses
nilai persediaan 473.883.239
- of inventory
Cadangan kerugian penurunan Allow ance for impairment losses
nilai piutang -
1.322.500 of receivable
Beban yang tidak dapat dikurangkan 1.474.340.632
2.163.781.861 Non deductible expenses
Penghasilan bunga dikenakan pajak final
3.547.716.649 4.059.166.938
Interest income subjected to final tax Laba rugi fiskal sebelum kompensasi
Taxable income fiscal loss before fiscal kerugian fiskal
50.599.664.931 12.330.222.002
loss carryforw ard Kompensasi kerugian fiskal
50.079.191.612 35.746.424.686
Fiscal loss carryforw ard Akumulasi rugi fiskal
100.678.856.543 48.076.646.688
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 menilai 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 utilized
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.
27. LABA RUGI PER SAHAM 27.
EARNING LOSS PER SHARE
Perusahaan tidak memiliki efek yang berpotensi dilutif terhadap saham biasa untuk periode yang
berakhir pada 30 September 2015 dan 31 Desember 2014.
The Company has no instrument that is potentially dilutive to ordinary shares for the
periods ended September 30, 2015 and December 31, 2014.
Seperti yang telah diungkapkan di Catatan 1 dan 20, pada tanggal 16 Juni 2014, Perusahaan
menerbitkan saham bonus yang meningkatkan jumlah saham dari 900.000.000 menjadi
3.150.000.000 lembar saham melalui kapitalisasi agio saham. Oleh karena itu, sesuai dengan
PSAK 56, “Laba per Saham”, laba per saham pada periode sebelumnya akan dihitung
menggunakan jumlah saham yang baru seakan- akan penerbitan tersebut telah terjadi pada awal
periode pelaporan. As disclosed in Notes 1 and 20, on June 16,
2014, the Company issued bonus shares which increased the number of shares outstanding
from 900,000,000 to 3,150,000,000 ordinary shares by way of capitalisation of additional paid
in capital. Consequently, in accordance with PSAK 56, “Earnings per Share”, the earnings
per share figure in the previous period should be recalculated using the new number of share as if
the issue had occurred at the beginning of the earliest period reported.