DAN ENTITAS ANAK/AND ITS SUBSIDIARIES
INTERPRETATIONS OF PSAK (“ISAK”) a Standar yang berlaku efektif pada tahun
8. PIUTANG LAIN-LAIN KEPADA PIHAK KETIGA OTHER ACCOUNTS RECEIVABLE FROM THIRD PARTIES
31 Desember 2011 (Disajikan kembali - Catatan 5)/ December 31, 2011 (As restated - Note 5) Rp
a. Berdasarkan Pelanggan a. By Debtor
PT Sentani Persada Sentosa 76.135.576 PT Sentani Persada Sentosa
PT Bank CIMB Niaga Tbk 65.167.001 PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk 63.358.583 PT Bank Central Asia Tbk
PT Carrefour Indonesia 51.970.000 PT Carrefour Indonesia
CV Rahardjo Jaya Mandiri 33.104.680 CV Rahardjo Jaya Mandiri
CV Cita Rasa Cemerlang 24.112.350 CV Cita Rasa Cemerlang
PT Bogha Bali Bagus 16.741.800 PT Bogha Bali Bagus
PT Fajar Wisata Hotelindo 16.322.970 PT Fajar Wisata Hotelindo
PT Kage Diamond 13.890.000 PT Kage Diamond
PT Baru Inti Boga 11.295.650 PT Baru Inti Boga
PT Cendrawasih Persada Jaya 10.153.800 PT Cendrawasih Persada Jaya
Lain-lain (dibawah Rp 10 juta) 38.000.379 Others (less than Rp 10 million)
Jumlah Piutang Usaha 420.252.789 Total Account Receivable
b. Berdasarkan Umur Piutang b. By Age Category
Belum jatuh tempo 409.087.764 Not yet due
Lewat jatuh tempo : Past due :
Kurang dari 30 hari 10.978.025 Under 30 days
61 - 180 hari 187.000 61 - 180 days
Jumlah Piutang Usaha 420.252.789 Total Account Receivable
Seluruh piutang usaha kepada pihak ketiga dalam mata uang Rupiah. Tidak diadakan cadangan kerugian penurunan nilai atas pihak berelasi karena manajemen berpendapat seluruh piutang tersebut dapat ditagih.
All trade receivable from third parties are in Indonesian Rupiah. No allowance for impairment losses was provided on receivables from third parties as management believes that all such receivables are collectible.
8. PIUTANG LAIN-LAIN KEPADA PIHAK KETIGA 8. OTHER ACCOUNTS RECEIVABLE FROM THIRD PARTIES
31 Desember 2011 (Disajikan kembali -
Catatan 5)/ December 31, 2011
31 Desember 2012/ (As restated -
December 31, 2012 Note 5)
Rp Rp
Rupiah Rupiah
Piutang bunga deposito berjangka 1.162.054.793 - Interest receivable on time deposit
Piutang pegawai 16.252.942 73.972.302 Employee receivable
Lain - lain 576.000 221.603.897 Others
Dollar Amerika Serikat U.S. Dollar
Putt-putt South East Asia Ltd. 8.557.950.000 - Putt-putt South East Asia Ltd.
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2012 DAN 2011 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 AND FOR THE
YEARS THEN ENDED – Continued
- 39 - Grup memberi pinjaman sebesar US$ 2.000.000 kepada Putt-putt South East Asia Ltd, (PSEA), entitas anak yang telah dijual pada tahun 2012. Pinjaman tidak dikenakan bunga, tanpa jaminan dan dapat ditagih sewaktu-waktu. Pada tanggal 17 Desember 2012, Grup menerima pembayaran sebesar US$ 1.115.000 atau setara dengan Rp 10.763.095.000. Piutang PSEA pada tanggal 31 Desember 2012 sebesar US$ 885.000 atau setara dengan Rp 8.557.950.000.
The Group gave loan amounting to US$ 2,000,000 to Putt-putt South East Asia Ltd, (PSEA), a subsidiary which was sold in 2012. The loan is not subjected to interest, have no collateral and payable on demand. On December 17, 2012, the Group received payment amounted US$ 1,115,000 or equivalent with Rp 10,763,095,000. Receivable from PSEA at December 31, 2012 amounted to US$ 885,000 or equivalent with Rp 8,557,950,000.
Berdasarkan penelaahan atas status masing- masing piutang pada akhir tahun dan estimasi nilai yang tidak dapat dipulihkan, manajemen berpendapat bahwa seluruh piutang tersebut dapat ditagih atau diselesaikan sehingga atas piutang tersebut tidak dibentuk cadangan kerugian penurunan nilai.
Based on the review of the status of the receivables at the end of the year and the estimated impairment losses recognized on receivables, management believes that the receivables are fully collectible or can be settled, thus no allowance for impairment losses was provided. 9. PERSEDIAAN 9. INVENTORIES 31 Desember 2011 (Disajikan kembali - Catatan 5)/ December 31, 2011 31 Desember 2012/ (As restated -
December 31, 2012 Note 5) Rp Rp Makanan - 408.120.391 Foods Minuman - 373.451.189 Beverages Perlengkapan - 276.069.684 Supplies Lain-lain 74.560.323 28.773.537 Others Jumlah 74.560.323 1.086.414.801 Total Jumlah persediaan yang diakui sebagai beban
dialokasikan sebagai berikut:
Total of inventories recognized as expenses was allocated as follows:
2012 2011 Rp Rp
Operasi yang dilanjutkan Continuing operations
Biaya eksplorasi ditangguhkan 1.043.032.677 - Deferred exploration expenses Operasi yang dihentikan Discontinued operations
Beban pokok penjualan 9.390.146.988 14.818.155.474 Cost of sales Jumlah 10.433.179.665 14.818.155.474 Total
Berdasarkan penelaahan atas status persediaan pada akhir periode, manajemen berkeyakinan bahwa seluruh persediaan dapat digunakan dalam kegiatan usaha normal dan dengan demikian, tidak perlu diadakan cadangan penurunan nilai persediaan yang diakui.
Based on review of the status of the inventories at the end of each period, management believes that all outstanding inventories can be used in the normal course of business and thus, no allowance for decline in value of inventories was recognized. Manajemen berkeyakinan bahwa nilai tercatat
persediaan pada tanggal 31 Desember 2012 dan 2011 tidak lebih rendah dari nilai yang diharapkan terealisasi.
Management believes the net carrying amount of inventories at December 31, 2012 and 2011 are not lower than the expected realizable value.
PT GOLDEN EAGLE ENERGY Tbk
(d/h 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
- 40 - Pada tanggal 31 Desember 2012, seluruh persediaan tidak diasuransikan karena manajemen berkeyakinan bahwa saldo persediaan tidak material.
As of December 31, 2012 the inventories were not covered by insurance because management believes the balance of inventories were not material.
Pada tanggal 31 Desember 2011, seluruh persediaan diasuransikan terhadap risiko kebakaran dan risiko lainnya dengan nilai pertanggungan sejumlah Rp 700.000.000.
As of December 31, 2011, all inventories were insured againts losses by fire and other risks with total insurance coverage amounting to Rp 700,000,000.
10. UANG MUKA 10. ADVANCES
Merupakan uang muka pembelian aset tetap dan pembayaran biaya eksplorasi ditangguhkan.
Represents advances for purchase property and equipment and payment of deferred exploration expense.