Professional Documents
Culture Documents
Pengumuman
* Laba ditahan
Hutang wesel kepada pemegang saham
Pendaftaran
* No entry
Pembayaran
Rp 10,000,000
Rp 10,000,000
Rp 10,000,000
Rp
125,000 --> (1/12 x 15% x Rp 10 juta)
Rp 10,125,000
Saham preferen
Rp
2,000,000
Rp
1,000,000
Rp
600,000
Rp
3,600,000
3,000,000 x 100%
10 juta + 40 juta
=
6%
Saham preferen
Partisipasi 10%
10% x Rp 10 juta
10% x Rp 40 juta
Jumlah
Perhtiungan:
Sisa dividen = 10 juta - 5 juta = 5 juta
Persentase partisipasi:
Rp
Rp
1,000,000
Rp
1,000,000
Rp
2,000,000
5,000,000 x 100%
10 juta + 40 juta
=
10%
Saham biasa
Rp
Total
Rp 2,000,000
Rp 4,000,000
Rp 1,000,000
Rp 4,000,000
Rp 2,400,000
Rp 6,400,000
Rp
600,000
Rp 2,400,000
Rp 10,000,000
Saham biasa
Total
Rp 4,000,000
Rp 1,000,000
Rp 4,000,000
Rp 4,000,000
Rp 8,000,000
Rp 1,000,000
Rp 4,000,000
Rp 10,000,000