DEFERRED EXPLORATION Laporan Keuangan Interim 31.03.2014
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2014 DAN 31 DESEMBER 2013 DAN PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31
MARET 2014 DAN 31 MARET 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS MARCH 31, 2014 AND DECEMBER 31, 2013 AND
FOR THE THREE MONTHS PERIODS ENDED MARCH 31, 2014 AND MARCH 31, 2013– Continued
- 44 -
1 Januari 2014 Penambahan
Pengurangan 31 Maret 2014
January 1, 2014 Additions
Deductions March 31, 2014
Rp Rp
Rp Rp
Biaya perolehan At cost
Area of interest yang belum Area of interest which have not
mencapai tahap operasi yet reached the commercial
produksi komersial production stage
Musi Rawas 180.621.779.008
21.218.061.395 -
201.839.840.403 Musi Rawas
1 Januari 2013 Penambahan
Pengurangan 31 Desember 2013
January 1, 2013 Additions
Deductions December 31, 2013
Rp Rp
Rp Rp
Biaya perolehan At cost
Area of interest yang belum Area of interest which have not
mencapai tahap operasi yet reached the commercial
produksi komersial production stage
Musi Rawas 118.645.905.278
61.975.873.730 -
180.621.779.008 Musi Rawas
Seluruh beban bunga sebesar Rp 5.408.725.741 dikapitalisasi pada tanggal 31 Maret 2014.
All of the interest expense amounting to Rp 5,408,725,741 is capitalized as of March 31,
2014. Manajemen berkeyakinan bahwa tidak
diperlukan penyisihan penurunan nilai biaya eksplorasi ditangguhkan pada tanggal
31 Maret 2014 dan 31 Desember 2013. Management believes that no allowance for
decline in value of deferred exploration expenses was required as of March 31, 2014 and
December 31, 2013.
12. GOODWILL 12. GOODWILL
Merupakan selisih nilai transaksi dengan nilai wajar aset bersih atas perolehan saham MRK
oleh NMMJ. This represents the excess of the consideration
paid over the fair value of the net assets acquired for MRK by NMMJ.
Jumlah tercatat tersebut merupakan biaya perolehan sebesar Rp 2.391.000.000 setelah
dikurangi akumulasi amortisasi sebesar Rp 1.075.950.000. Efektif 1 Januari 2011, NMMJ
menghentikan amortisasi goodwill. Akumulasi amortisasi dieliminasi terhadap biaya perolehan
yang tercatat. The carrying amount represents the acquisition
cost amounting to Rp 2,391,000,000 net of accumulated amortization amounting to
Rp 1,075,950,000. Effective January 1, 2011, NMMJ has discontinued the amortization of
goodwill. The accumulated amortization was eliminated against the recorded cost.
Grup menetapkan nilai terpulihkan dari goodwill, dan menentukan bahwa goodwill yang terkait
dengan aktivitas investasi pertambangan batubara MRK tidak diturunkan nilainya pada 31
Maret 2014 dan 31 Desember 2013. The Group assessed the recoverable amount of
goodwill, and determined that goodwill associated with investment in coal mining
activities of MRK was not impaired at March 31, 2014 and December 31, 2013.
Nilai terpulihkan atas aktivitas tersebut ditentukan dengan mengacu pada nilai pakai unit kas yang
dihasilkan. Jumlah terpulihkan dari unit penghasil kas ditentukan berdasarkan perhitungan nilai
pakai. The recoverable amount of the activities was
assessed by reference to the cash generating unit’s value in use. The recoverable amount of
the cash-generating unit is determined based on a value in use calculation.
Manajemen berpendapat bahwa setiap perubahan yang mungkin terjadi pada asumsi
utama berdasarkan jumlah yang terpulihkan tidak akan menyebabkan nilai tercatat agregat
melebihi jumlah terpulihkan agregat unit penghasil kas.
Management believes that any reasonably possible change in the key assumptions on
which recoverable amount is based, would not cause the aggregate carrying amount to exceed
the aggregate recoverable amount of the cash- generating unit.
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2014 DAN 31 DESEMBER 2013 DAN PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31
MARET 2014 DAN 31 MARET 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS MARCH 31, 2014 AND DECEMBER 31, 2013 AND
FOR THE THREE MONTHS PERIODS ENDED MARCH 31, 2014 AND MARCH 31, 2013– Continued
- 45 - 13. KAS
DIBATASI PENGGUNAANNYA