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Session 10
Session 10
Tahun 2019
Jan-01 Investment in S 110,000,000
Cash 110,000,000
Cost/Lembar= 220
Ownership= 62.5
Total ownership= 81.25 GAIN CONTROL
REVALUASI:
Initial Purchase price 30,000,000
Changes in R/E - 2018 1,875,000
Carrying value 31,875,000
Implied Value 33,000,000
Gain on Revaluation 1,125,000
CAD Schedule
Parent (81,25%) NCI (18,75%) Total (100%)
Implied Value 143,000,000 33,000,000 176,000,000
BV of Equity:
C/S 60,000,000
R/E 75,000,000
OCC 27,500,000
Total BV of Equity 162,500,000
Difference between IV&BV 13,500,000
Goodwill (13,500,000)
Balance -
C/S 60,000,000
OCC 27,500,000
R/E (1/1/2019) 75,000,000
Difference 13,500,000
Investment in S 143,000,000
NCI 33,000,000
Goodwill 13,500,000
Difference 13,500,000
Tahun 2020
Mar-31 Cash 20,000,000
Add. Contr. Capital 9,000,000
Investment in S 11,000,000
Yang dijual= 6.25
Kepemilikan sekarang= 75
Investment in S 16,875,000
Beg R/E - P 16,875,000
C/S 60,000,000
OCC 27,500,000
R/E (1/1/2020) 95,000,000
Difference 13,500,000
Investment in S 147,000,000
NCI 49,000,000
Goodwill 13,500,000
Difference 13,500,000
Tahun 2021
Total Investment in S 130,125,000
Changes in R/E (2018+2019) 16,875,000
Changes in R/E 2020 25,500,000
Changes in R/E 2021 27,500,000
Total Investment in S 200,000,000 600,000
Investment Sold (lbr saham) 480,000
Investment Sold (Cost) 160,000,000
Investment in S 8,000,000
Unrealized Gain on Sale 8,000,000
Investment in S 69,875,000
Beg R/E - P 69,875,000
Cash 600,000
Dividend Income 600,000
Tahun 2017
Jan-01 Investment in S 165,000
Cash 165,000
Outstanding Share 100,000
Ownership 15%
Tahun 2018
Jan-01 Investment in S 975,000
Cash 975,000
Ownership 65%
Total ownership 80% GAIN CONTROL
REVALUASI:
Initial Purchase 165,000
Changes in R/E - 2017 6,000
Carrying Value 171,000
Implied Value 225,000
Gain on Revaluation 54,000
Investment in S 54,000
Gain on Revaluation 54,000
Investment in S 6,000
Beg R/E - P 6,000
Investment in s 24,000
EISI 24,000
Eliminasi - 2018
EISI 24,000
Investment in S 24,000
C/S 1,200,000
OCC 100,000
R/E 140,000
Difference 300,000
T/S 240,000
Investment in S 1,200,000
NCI 300,000
Goodwill 300,000
Difference 300,000
Tahun 2019
Jul-02 Investment in S 12,000
EISI 12,000
Investment in S 1,236,000
Carrying Value 154,500
Selling Price 160,000
Add. Contr. Capital 5,500
Cash 160,000
Add. Contr. Capital 5,500
Investment in S 154,500
Investment in S 10,500
EISI 10,500
Eliminasi 2019
EISI 22,500
Subsidiary Income Sold 1,500
Investment in S 21,000
C/S 1,200,000
OCC 100,000
R/E 170,000
Difference 300,000
T/S 240,000
Investment in S 1,071,000
NCI 459,000
Goodwill 300,000
Difference 300,000
Tahun 2020
Investment in S 15,750
EISI 15,750
Investment in S 1,107,750
Carrying Value 870,375
Selling Price 990,000
Gain on Sale 119,625
Cash 990,000
Realized Gain on Sale 119,625
Investment in S 870,375
Investment in S 32,625
Unrealized Gain on Sale 32,625