PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 SEPTEMBER 2016 DAN 31 DESEMBER 2015 DAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
PADA TANGGAL 30 SEPTEMBER 2016 DAN 30 SEPTEMBER 2015 – Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2016 AND DECEMBER 31, 2015 AND FOR THE NINE MONTHS PERIODS ENDED
SEPTEMBER 30, 2016 AND SEPTEMBER 30, 2015 – Continued
- 50 - dan PTBM merupakan pinjaman yang diterima
untuk pengembangan TRA dan PBK. loan received for the development of TRA and
PBK. Utang lain-lain kepada pihak ketiga tidak
dikenakan bunga, tanpa jaminan dan dapat ditagih sewaktu-waktu.
The other accounts payable to third parties are not subject to interest, have no collateral and are
payable on demand.
15. UTANG PAJAK
15. TAXES
PAYABLE
30 September 31 Desember
September 30, 2016 December 31, 2015
Rp Rp
Pajak penghasilan Income taxes
Pasal 21 222.407.768
134.242.850 Article 21
Pasal 23 26.620.889
15.424.587 Article 23
Jumlah 249.028.657
149.667.437 Total
16. BIAYA MASIH HARUS DIBAYAR 16.
ACCRUED EXPENSES
30 September 31 Desember
September 30, 2016 December 31, 2015
Rp Rp
Bunga Catatan 17 5.711.514.057
2.135.588.848 Interest Note 17
Pemasok 5.828.452.472 1.730.474.607
Supplier Lain-lain
- 76.520.500
Others Jumlah
11.539.966.529 3.942.583.955
Total
17. UTANG BANK 17.
BANK LOANS
30 September 31 Desember
September 30, 2016 December 31, 2015
Rp Rp
Term loan 172.830.370.273
213.257.681.516 Term loan
Revolving loan 66.736.500.000
66.736.500.000 Revolving loan
Biaya transaksi belum diamortisasi 4.322.837.926
4.892.933.323 Unamortized transaction cost
Jumlah 235.244.032.347
275.101.248.193 Total
Bagian yang jatuh tempo dalam satu tahun
82.617.570.045 131.412.183.746
Current maturity Utang bank - setelah dikurangi bagian
yang jatuh tempo dalam satu tahun 152.626.462.302
143.689.064.447 Bank loan - net of current maturity
Pada tanggal 8 Maret 2013, TRA mengikatkan diri dalam perjanjian fasilitas kredit dengan PT Bank
Permata Tbk Catatan 28d. On March 8, 2013 TRA entered into a credit
facility agreement with PT Bank Permata Tbk Note 28d.
Bunga atas utang bank dicatat sebagai bagian beban eksplorasi dan pengembangan
ditangguhkan, beban keuangan dan aset tetap adalah sebagai berikut:
Interests from bank loans were recorded as part of deferred exploration and development
expenses, finance cost and fixed assets, are as follows:
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 SEPTEMBER 2016 DAN 31 DESEMBER 2015 DAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
PADA TANGGAL 30 SEPTEMBER 2016 DAN 30 SEPTEMBER 2015 – Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2016 AND DECEMBER 31, 2015 AND FOR THE NINE MONTHS PERIODS ENDED
SEPTEMBER 30, 2016 AND SEPTEMBER 30, 2015 – Continued
- 51 -
30 September 30 September
September 30, 2016 September 30, 2015
Rp Rp
Biaya eksplorasi dan pengembangan Deferred exploration and
ditangguhkan 12.191.029.255
4.985.943.948 development expenses
Beban keuangan 5.724.596.418
8.068.132.069 Finance costs
Aset tetap -
1.142.189.118 Fixed assets
Jumlah 17.915.625.673
14.196.265.135 Total
Biaya perolehan diamortisasi atas pinjaman yang diperoleh adalah sebagai berikut:
The amortized cost of the loan is follows: 30 September
31 Desember September 30, 2016
December 31, 2015 Rp
Rp Utang bank jangka panjang
239.566.870.273 279.994.181.516
Long-term bank loan Bunga masih harus dibayar Catatan 16
5.711.514.057 2.135.588.848
Accrued interest Note 16 Jumlah 245.278.384.330
282.129.770.364 Total
Tingkat suku bunga utang bank jangka panjang tersebut adalah sebagai berikut:
The interest rates on the long-term bank loans are as follows:
30 September 31 Desember
September 30, 2016 December 31, 2015
Dolar amerika serikat 6,50
6,11 U.S. Dollar
Rupiah 12,78
14,33 Rupiah
18. LIABILITAS IMBALAN PASCA KERJA 18.
POST-EMPLOYMENT BENEFITS OBLIGATIONS
Grup diwajibkan untuk memberikan imbalan pasca kerja imbalan pasti untuk karyawan sesuai
Undang-Undang Ketenagakerjaan No. 132003. Jumlah karyawan yang berhak menerima imbalan
pada tanggal 30 September 2016 dan 31 Desember 2015 adalah 27 orang.
The Group is required to provide defined post- employment benefits to its employees in
accordance with Labor Law No. 132003. The number of employees entitled to the benefits is
27 people at September 30, 2016 and December 31, 2015.
Liabilitas imbalan pasca kerja memberikan eksposur Grup terhadap risiko aktuarial seperti
risiko tingkat bunga dan risiko gaji. The post-employment benefits obligations
typically expose the Group to actuarial risks such as interest rate risk and salary risk.
Risiko Tingkat Bunga Interest risk
Penurunan suku bunga obligasi akan meningkatkan liabilitas imbalan pasca kerja.
A decrease in the bond interest rate will increase the post-employment benefits
obligation. Risiko Gaji
Salary risk Nilai kini kewajiban imbalan pasti dihitung dengan
mengacu pada gaji masa depan peserta program. Dengan demikian, kenaikan gaji peserta program
akan meningkatkan liabilitas program itu. The present value of the defined benefit plan
liability is calculated by reference to the future salaries of plan participants. As such, an
increase in the salary of the plan participants will increase the plan’s liability.
