& Lteorasy LUvIDAs\ Tastee, eee Lotuin (kuiday’ perueahoan » proses + Lop teu akuntan (boo value ) Nila{ pasar appraisal Crareg, price) Kurator © Stayin soxemers of Aefarry (Lap eu ieuiddsi). < © Buc jurcat ava -» nga cyto gene LRE @ PMmgs ikuiday —» 4) mergkas kan asset non kas i Bayar uteng Bony sisa. wang ie perrtgang saham + tat rampy, Cor0rD 49) rani sia, avon) ha by meurup ueu eurator Stotement oF pyfairs Filly —® Dipamin kalo mV asset farninan > Total Hutang (wn +6ury4) > Secured claims ay eee arial > pyamin Kalo My ASCE jaminaM < Tora) Harany CN + 6Unga) Eom tine ‘ bebon yo 4cfé sefoma tutding, ong mura Yo cikented fT DoS oy i ee Ree regen Cub), enn uta die o HO 20, CraL Du ities oO a ugrang eMeait pajak , euryawoc Capa) » Ls jurors dogo. 0M priority > ssanya, wel bayar ura Ayal | —* fica) atun “modal Harta pate —e Extale Equity Nilal wajor /estimar Readicaf (ash eas ate Securties i Inventpnes RD Prd expe | Lan Buin) | querer | letongibie Ase | AC Payor [ Noyes payable Pperty tnves payee Nate Payable - bane Notes payable Suppliers Inks peanut | Morigaye payabi ectaye Equity > sRiihnya Scanned with CamScannerJuma AroMSMKG; /REMlKAR -P kas KON Kua Q’ser NOD bas Ir esuat tau” = Jurvot broya curator A intangible sich x prepaid expense (49 buning ke estar equity > fruntonsi © Lieuiday —e dilavuan Tm liruidan = © Laporon keuargan vonsotidas: Cotakement of affairs) -» daur = Fair volue @ Gtaton /remburuor bork ya relipurt » 4) jwrrok awol —* Ambul akun "modal Marga palit" Cesare equity) ¥) Jummal 4ranscres & perition icloma ¢ Ur Param’ } Lepore pertrinaon + pengeluarin d) -0- petbaven modok palit 2) Neat bom F) Loporan Realist © fieuider” 4) erat dicmans tac £5ual prom —» @sccured claims @® ansecured dains Scanned with CamScannerPT SETIA cinyatakan palll-pada-tanggel 1 Jull 2013, Pada tanggal 9 Juli 2613, kurator felch ‘tunfuk untuk menyelesaikan aktva dan kewaliban perusahzan, Posisl keuengan PT SETIA pada : ", targgal 9 Jui 2013 adalah sebagaliberikut: si PT SETIA : < Balance Sheet - July 9, 2019 ee, (Rp 000) assets: : van Rp 2,700,000 ” Noles recelvable and accrued interest 4.300.000: vAccounts receivable (nel) 16.110.000 YIrventory (at cosl) 60.000.000.+ Supplies ~ 1.450.000» Prepitld expenses 2.961 “Total curent assets “Rp 66.510.009 Rp 20.00.00 41.259.000 5 > 7128.750.000 Total aesaie os = Rp 223.260.000 7 ‘iabiles and Stockholdors' Equity Cent tes “Tele payatie a: 7 Banke Dana, acing acrved terest u gfeiezor bg teased ite V ayat y Selaries and wages payabje 4 eerie a ; “iar p28 of motaege ths ame o,., Tohl eerert fables Rp 8180000 Monge Sonne on Fates meee Stockholders equ: mon stock Re. 75.0004 . : Relained earnings (aot * (67890060) za a Tota tates Soe atta ag- (Sessa: Prutang wesel berikut bunganya diharapkan. berhasil dit jeminkar 3 lang wesel bank onal nga pass sieht ne j * Bewdiaan etapa thu thal 200 ots haga ‘ Seren atepin ta hard pokok, dengan aya pean sebecr Rang ePan Hon Boban veer ern desta! stan hate tepaal seine wes Lang sblgasl beset bunganya damn dengé tenah dan bingunan yang ment sa ater 9.000.000. ee fan Yang meni nist buku Rp 18,200.000,- dah ils pacar Rp 10: 01000, dian = 1 a ye i ST fe ln dee ig, Beialatan yang ida -jaminkan adalah Rp 8.000.000-, : ~ & Piitang usaha ctharapkan dapat ditagih sebesar Rp 10,000,000. « 7... Biaya administras! likuldas! dlestimas! sebesar Rp 4.410.000, “1, Dalam persediaan termasuk pembelan targgal 4 ul 2013 eocara trod sebecar Rp $,000.000,-. dan hutang alas pambelian in termasuk dalam hutang vente, - J+ Slabkan laporan iluldas! (statement of affars) PT SETIA pada tanggal 9 Jul 2013, 2 “Bualla Jumal yang ciporukan, dengon asumsl soluruh estas! all realesel cepat dtreats, ddan Jumal untuk mencatat blayalkuldast, ’ #3. Buailah Jumma distribusi kas untuk hutang yang dijaminkan dan hulang pitas, {77 A. Buallah Jum distribus!sise kes dan jurral penulupan buku kuraton, : ‘au o Scanned with CamScannerPr tA ~ St Bo rere oF again vate 7] fois ra Deteriprions SUT priory Gains | UMSeOLTE A 61.80.09 Pledgealfor= Fully cera laine 2nd buildin 8¢.000.000 Morigone tonde payable 4 interes e20jrsu0% | C91. 900-000) 5. 200-000 13. 300.000 Ngsecured aires” : bed RRCIVOIE + otcruedl inierett 13.300-000 OFES payable Bante pana (inetd oirned inkresH) | _15-200-000 ° (8.200. 000 Eauipreny ©} #0.000 .000 MOK Feyable supplier Cindtede ocenied nttret)~“] 13.000 000 ° 200.000 | eae MMe FOr PHONETIC {6.110.000 | Accounrs recivowte @) 2-700. 00, 6.000.000 | tnvenrory ross of oS Oe ‘450-00 | suppties ToT ON Oo 2.910.000 | prep aid expense apxud = Wasp 0 4 300.000 | Equipment G) SS 7g .000. 000 THrAL Availolds for prionty 4 unecturedl aims ) LOS: pris ies + ACURA, Cena Income tox payorde iH ed Total qvallawuerorr unsecured "aon pribrity. dares L650. #.1S- ue estioedea eficleney “wo Oo "82, 50.000 pall = 1.900.000 | mortgage rayarte. 91-800.000 | 0 rable Gon. Dore Cwnawled. accratd inves) 5.2004 1s. 300-000 nies eee So ret (5300-008 13.000. 000 porer faye supplier Cinchudid atcneed interest) ® 0. 00 2.000.000 equ £0.00. 000) 3. 000.000 | nes 4 wages Payalle 6 .850.. 000 oe Sea tax noaee 4. $50-000 4 0-000 | Accounts payable 5.000.000 49,2-Sie #44. 300.000 ug. 30-000 te Suits Abas = Bp 4] 33-260. 000 33.200. A stodtholders’ equity nnn {FOE 46.000 eb) Retained eamings (5 aan 0 82.510. 009 qa __——_—_—__— = Scanned with CamScanner® 0, h con cath 2.300.000 (6-500.000 ne Wetvaby, batnied g 2.340.000 \3. 300 -000 31. B00. 000 IC. Retvanie led intereny—13-300.000 63.480 000 13-300. 000 \nven 16. 10.000 000.000 1.000.000 Surpties “2 ae 4. 110.000 fala epee 2.980.000 19.000. 000 Buln 20..0-000 203.79.000 13F-A10 -000 Equryrnny 4mm GupROEAT) ' or ow ores Faye bane dani ated en) 0b eae 6 040.00 Accourspayaie CFO PFE) Ae Nt ater 300.000 Salavie soaget payalre S.go.ay NOS ttl von oe Income rar pave 4.650.000» econ payabte pn 000 Inderetygaulbu.on morgage bode ——c@en.000 PUL OMe rape . MORIAH’ bonde Payot 90.00.00. EHO enWitY 1690000 Estate equity 4.00000 ‘TTS 00 “62.0.0 >) ath 13-300-000 NORE Te~WVable sacnLedl int ere 13300.000, os I enue uy 63.490.000 oe ate) ® gaa ver bESOF 3. Unverton 6.00. e 3. |) Ssowequty La.om SD. Wa Kat + 66.40.00 5 ONO | 494 . {Soe 1.459.000 swavgeng > 62. 550.000 ” Seyrdaay x cestae equaty 2.950.000 =009 | Far apes ae culh o-000 Nowy payable -Bane tana 1600.00 “ ecru equry 38.99.00 Rete Sern 200 ooo airy a sofa -muppver 26 605 x coh 66.040-C09 a 9.000.900. (10s + 958) esa qut 46590. 000 | “Gaus & 400.000 f-Penutuy a: a0 NOKS POYOLe ~Banicnona 400.000 6. [Ph 10.000. NUR POMC ~upplier 600.000 | ehaue equity 6. 0-000 Acc. ayobte 2.860.000 AAC. ROCIO. ‘ (6- 10-000 NOW. Powolele -SuEplter — 6 65.000 1.000 . \ eRe ae sable 4.10.01 Edo uy (6.510.005 wwoger aye — 9:40.10 Mowcrecregwe 268 COURS FO (6-00.00 1:80 | mortgage (OYE 1800-00 ac0.o = ys poi amore Greate IRI) > p200.c19 ne payable 1upplier Cina) > 0.00.0 ; ie epee lt > 4.0.00) Scanned with CamScanner“owecmemperpanjang PT. Atma Ni tempo “en ee Mengalami kerugian yang besar ditahun’ 2004, Seluruh kewajiban sudah jatuh editur PT.. Atma Niaga tidak ‘setuju. untuk nemberkan tambahan Kredit ataupun aga mening jarigka Waktu kredit. Pada tanggal 2 Januari 2005 para pemegang sahaniPT. Atma Berikut ini "ikut Ini adalah Neraca PT. Ama Niaga tanggal 31 Desember 2004: Nilal Buku Nilai Wajar, = {WV Cash —Ro__ Accounts Receivable-net Inventories : Building, Equipment Intangible Assets Total Assets a ~ Bank Lean (overdraft) nts, Payable * Salares Payable Taxes Payable ‘Bank L8an (long-term) Loan frdni:Shareholders E@uity © Capital Stock (Rp. 100.000, Additional Paid tn Capital Retained Eamings «oo! =o ae 22. : SS sour ‘aitiva non kag dapat dial; eecara ay 7 Exoee: prepaid Expenses dan Intangible Assets dihapuskan, Blaya kurater veh an get proses tld! trhutora fp, 2.000000" prem nares Kuler ecaburigan Diminta: HOGS | AF et : 1. Buat laporan keuangan ‘ikuidas! (statement of affair) pada tangga 2. Buat! jumal untuk pembukuan baru tiitikuldasl, ae TR 3. Buat jumal yarig-dibutuhkart oleh tin ikuldast dalam rangka pei distribusi kas Sestiat:prloritas Klalm. ‘ 4, Bust laporan pengtiaan dart pengelueran kas Scanned with CamScannerPT ATMA wIABA —_— SEO __—_siaranent of ayfair’ seamen @ PRORTY —_|_ Noto PROPLTY Sook value desenetOn ‘Pledgeagor-qaby-seeured cairns io 0.000.000 | tand 20 00 360. ov0.000 | Building Fea 0,0), Less + Bonk Loan (Lorgterm) CW Oe 0.000.000 pledgel-for~-parvialyssermed clang 6.000.000 | Toventories 80.000 -000 sont can (ovr) 90.000 000. a Avaitobter ore priotiigee™ unrecured claims 50-000. 000 | cash 50 -000.000 140-000-000 | AcLOUNs BeEiVabI, - ner (20. 000 000 20. 000 000 | Prepaid exrerver } 140 .000.000 | €auipmens 90 -000-000 30..000.000 | Wudrgile assers or “Total available for priority & uncecured clans 320. 000 -000 Lece + priority claes > salaries, payee (30. 000- 000; ‘Fores Payarde (20 - 000. OF i 270 -000 -000 estimanta Detfecienty 60-000. 000 ~ S900-000.000 a y > 900.000-000 | gane oon Conger) 500..000.000 9p.000-200 | onc toon coverdatt) 90. 000.000 PRs £60.080:00) | 10. 0.000 30- 00.000 | salaries o payable 30 000-000 20-00-090 } Toxes paysotc 20- 000 000 NON pviOnty claims» oe frcoun pays 40-000 000 © | Hoan ftom shareholders 29 - 000 000 i 330-000 .000 0 .000-000 Stockholders’ qury =. 6. 000 Oar | PHL sMOck (320.9 cy} Ped. Plc — | Me 1 000. 000. 000 Scanned with CamScannerAeooL FerkaeuaA. ban bas COUNT CEE iver eae " Peni poe, £008 Building oe ie awiprene (70.600.000 frvargs ie oes 30. 000.000 fark. toon gon covery) Solari payave. Toxet cowable ee tongs), mM Shovel eine eau vidas 50.000 000 ‘40. 000.000 53a gee Beg 2888 3 8888 88 SHe@) Sumal PeNjualan ascek tieuidat Coch (20.000. |e equity 20-000 8 ACCOUME ReceWWObIe 140-000-000 th 000 | esiale emuny 69-000 000 Inventories 60-000.000 tole equ 000. repaid expences an 100.000 90. 000-000 (0.000 - 000 300-000 Gop 60.000 360-000.000 este equity 30 .000.000 | intangible ascets 30.000-000 | oath 90..000.000 80000 ..poo 140. 000.000 | sh eae equiry Cond cath o \ Estate Cauihy Built ‘nuk vot yee wa. sofoster Payot 000 “ayes a ie re cased eI 0.000.000 i estore tet fees pate 7 22.000.00 ath 50 .000.000 500-000. 000 0.000 go 0.00. an 80.000. ). . 2 0-2); 00D 0.000 0 fap 600 750. 000-00 900-000.000 | és0. 000.000 280 .000.000 Bonctoon (0) 10-000. ct ap 70.000. 000 vgn ers 26.000. 000 tore equity 0.000.000 33-00-00 320-000. 000 Dianne = 20 rong 95.409 330i Bante Loan (ove 84500 Accounts mee 53, 026.000 tran drm Sparetoldtys 19. 400.000 cath 290-000.209 Tue Pome Wan (orerdeapt) — 2. yor.o00 counts payaile (6. $F 000 Lanporshorieldtre 69. 600.100 eorate equity G0. 000. 600 [aa Scanned with CamScanner