PONARI SWEET TANUTA

80% 60%
Earnings 600,000 250,000 350,000
Alokasi income Tanuta ke Sweet
(60% x 350.000) - 210,000 -210,000 Jurnal PT SWEET:
Alokasi income Sweet ke Ponari
80% x (250.000 + 210.000) 368,000 -368,000 Jurnal di PT PONARI
Controlling share 968,000
NCI share 92,000 140,000

Investment income Ponari 368,000

NCI share 232,000

PONARI SWEET TANUTA

80% 60%
Earnings 600,000 250,000 350,000
less: Unrealised profit -35,000
Realised earnings 600,000 215,000 350,000
Alokasi income Tanuta ke Sweet
(60% x 350.000) - 210,000 -210,000
Alokasi income Sweet ke Ponari
80% x (215.000 + 210.000) 340,000 -340,000
Controlling share 940,000
NCI share 85,000 140,000

Investment income Ponari 340,000

nal PT SWEET: Investment in TANUTA 210,000.00
Income from TANUTA 210,000.00
nal di PT PONARI Investment in SWEET 368,000.00
Income from SWEET 368,000.00

80% x 250.000 200,000.00

48% x 350.000 168,000.00
368,000.00
PT PONARI
80% Indirect ownership PT PONARI pd PN TANUTA
(80% x 60%) 48%
PT SWEET
60%

PT TANUTA
 PAPAN SANDANG TIARA
Earnings 300,000 160,000 120,000
Alokasi income PT TIARA:
PAPAN: (60% x 120.000) 72,000 -72,000
SANDANG: (20% x 120.000) 24,000 -24,000
Alokasi income PT SANDANG
80% x (160.000 + 24.000) 147,200 -147,200
Controlling share 519,200
NCI share 36,800 24,000

Laba Bersih Konsolidasi 519,200

NCI share (expense) 60,800
 PT PAPAN
80% 60%

PT SANDANG PT TIARA
20%

Kepemilikan PT PAPAN pada PT SANDANG

Kepemilikan PT PAPAN pada PT TIARA
Direct 60%
Indrect (80% x 20%) 16%
76%
NCI PT Tiara:
Direct 100% - 60% (PAPAN) - 20% (SANDANG) 20%
Indirect 20% (NCI SANDANG) x 20% (SANDANG) 4%
Total 24%

NCI PT SANDANG 100% - 80% (PAPAN) 20%

80%
 PT PUTRA
90% awal 2019, cost Rp90 jt, Equity (Rp50 jt + Rp35 jt)
Selisih alokasi ke Paten (5 th)
PT SIDHARTA
70% awal 2018, Cost Rp35 jt, Equity (Rp30 jt + Rp16 jt)
selisih alokasi ke goodwill
PT TANIA

PUTRA
Earnings 100,000,000
Dividend 80,000,000

a Investasi pada PT SIDHARTA

Cost (90%) 90,000,000
implied value PT SIDHARTA
(Rp90 jt / 90%) 100,000,000
BV PT SIDHARTA 85,000,000
Excess over BV 15,000,000
allocation:
Paten (5 th) 15,000,000
+ Rp16 jt)

SIDHARTA TANIA
60,000,000 30,000,000
30,000,000 20,000,000

Investasi pada PT TANIA

Cost (70%) 35,000,000
implied value PT SIDHARTA
(Rp35 jt / 70%) 50,000,000
BV PT SIDHARTA 46,000,000
Excess over BV 4,000,000
allocation:
Goodwill 4,000,000
1 juli 2019 Downstream sale peralatan (PUTRA ke SIDHARTA)
Harga jual 80,000,000
CV (Rp100 jt - Rp30 jt) 70,000,000
Gain 10,000,000
Sisa masa manfaat 8 tahun
 PT Prakarsa
90%

PT Saudara
70%

PT Utama

c
d

e
2018, cost Rp540 M, Equity (Rp200 M + Rp240 M + Rp150 M)
Selisih alokasi ke Peralatan (10 th)

awal 2020, Cost Rp210 M, Equity (Rp80 M + Rp120 M + Rp60 M)

selisih alokasi ke Tanah

Earnings
Dividend

Earnings
less:
amortisasi excess
Unrealised profit
Adjusted earnings
Alokasi:
PT Saudara 70% x 60 M
PT Prakarsa 90% x (49.9 M + 42 M)

Consolidated Income
NCI Share (expense)

PT Saudara:
Income from PT Utama (70% x 60 M) - 10 M

PT Prakarsa
Income from PT Saudara

PT Prakarsa:
Investment in PT Saudara - 2018 (90%)
add: kenaikan Equity PTSaudara s.d. awal 2020 (90%)
2018: 590 M
awal 2020: 180 M + 200 M + 240 M = 620 M
less: amortisasi excess s.d. awal 2020 (90% x Rp 1 M)
Investment in PT Saudara - awal 2020
add:Income from Saudara - 2020
less: dividend from Saudara - 2020 (90% x 75M
Investment in PT Saudara - Des 2020

PT Saudara:
Investment in PT Utama - awal 2020 (70%)
add; income from PT Utama
less: Dividend from PT Utama
Investment in PT Utama - Des 2020 (70%)
PT Prakarsa PT Saudara PT Utama
108,800,000,000 60,900,000,000 60,000,000,000
120,000,000,000 75,000,000,000 30,000,000,000

Investasi PT Prakarsa ke PT Saudara (90%) - 2018

Cost (90%)
Implied value PT Saudara
(Rp540 M / 90%)
BV Equity PT Saudara
Excess
Alokasi excess:
Peralatan (sisa manfaat 10 th)

Investasi PT Saudara ke PT Utama (70%) - 2020

Cost (70%)
Implied value PT Utama
(210 M / 70%)
BV Equity PT Uta,a
Excess
Alokasi excess:
Land

PT Prakarsa PT Saudara PT Utama

108,800,000,000 60,900,000,000 60,000,000,000

(1,000,000,000)
 (10,000,000,000)
108,800,000,000 49,900,000,000 60,000,000,000

42,000,000,000 (42,000,000,000)
82,710,000,000 (82,710,000,000)

191,510,000,000
9,190,000,000 18,000,000,000

32,000,000,000 Investment in PT Utama 32,000,000,000

Income from PT Utama

82,710,000,000 Investment in PT Saudara 82,710,000,000

Income from PT Saudara

540,000,000,000
27,000,000,000

(1,800,000,000)
565,200,000,000
82,710,000,000
(67,500,000,000)
580,410,000,000

210,000,000,000
32,000,000,000
(21,000,000,000)
221,000,000,000
 2020 Downstream sale peralatan (Saudara ke Utama)
COGS 80,000,000,000
Margin 25%
Sales 100,000,000,000
profit 20,000,000,000 20%
50% di ending inventory 10,000,000,000

e PT Saudara (90%) - 2018

540,000,000,000

600,000,000,000
590,000,000,000
10,000,000,000

10,000,000,000 1,000,000,000

e PT Utama (70%) - 2020

210,000,000,000

300,000,000,000
260,000,000,000
40,000,000,000

40,000,000,000
32,000,000,000

82,710,000,000
Accounts PRAKARSA SAUDARA
I/S
Sales 750,000 420,000
Income from Saudara 82,710
Income from Utama 32,000
COGS (525,000) (302,400)
Operating expenses (82,200) (34,100)
Other expenses (34,000) (22,600)
NI 191,510 92,900

Consolidated NI
R/E - Jan 1 500,000 180,000
Dividend (120,000) (75,000)

R/E - Dec 31 571,510 197,900

SoFP
Cash 38,900 23,000
AR 65,800 49,000
Inventory 114,200 64,000
Land 300,000 175,000
Building - net 280,000 140,000
Equipment -net 144,000 168,000
Investment in Saudara 580,410
Investment in Utama 221,000

Total Aset 1,523,310 840,000

AP 132,800 46,100
Other liabilities 169,000 156,000
Share capital 400,000 200,000
Share premium 250,000 240,000
R/E 571,510 197,900
Total liabilities & equity 1,523,310 840,000
UTAMA Debit Credit Consolidated F/S

315,000 100,000 a
82,710
32,000
(189,000) 10,000 100,000 b
(51,000)
(15,000)
60,000 c

60,000
(30,000) 21,000 d
67,500
90,000

e
7,000
12,000
60,000 10,000
120,000
102,000
99,000
15,210
11,000

400,000

25,000
85,000
80,000
120,000
90,000
400,000
Sales 100,000
COGS

COGS 10,000
inventory

Income from Utama 32,000

Dividend 21,000
Investment in Utama 11,000

Income from Saudara 82,710

Dividend 67,500
Investment in Saudara 15,210
 PT PRATAMA
80% 60%

PT SWADAYA PT MAKMUR
10%
Accounts PRATAMA SWADAYA
I/S
Sales 900,000 680,000
Income from SWADAYA
Income from MAKMUR
Dividend Income
COGS (585,000) (462,400)
Depreciation expense (21,600) (15,000)
Operating expenses (144,200) (43,100)
Other expenses (54,000) (32,000)
NI

Consolidated NI
R/E - Jan 1 500,000 180,000
Dividend (80,000) (60,000)

R/E - Dec 31

SoFP
Cash
AR 51,000 43,000
Inventory 80,000 34,000
Land 300,000 200,000
Building 280,000 192,000
Acc Depr - building (72,000) (56,000)
Equipment 352,000 212,000
Acc Depr - equipment (32,000) (46,000)
Investment in SWADAYA
Investment in MAKMUR

Total Aset

AP 102,000 50,000
Other liabilities 118,000 150,000
Share capital 200,000 100,000
Share premium 200,000 200,000
R/E
Total liabilities & equity
MAKMUR Debit Credit Consolidated F/S

280,000

(190,400)
(12,000)
(24,600)
(13,000)
40,000

100,000
(25,000)

115,000

7,000
12,000
25,000
121,000
120,000
(30,000)
85,000
(25,000)

315,000

20,000
30,000
50,000
100,000
115,000
315,000