PT ORTU DAN PT BOCAH

Financial Posisition (Fair Value)

December, 31 2020
Item PT Ortu PT Bocah
Cash Rp 250,000,000 Rp 20,000,000
Account Receivable Rp 100,000,000 Rp 40,000,000
Inventory Rp 150,000,000 Rp 60,000,000
Fixed Asset Rp 250,000,000 Rp 150,000,000
Total Asset Rp 750,000,000 Rp 270,000,000

Account Payable Rp 150,000,000 Rp 70,000,000

Common Stock Rp 400,000,000 Rp 150,000,000
Retained Earnings Rp 200,000,000 Rp 50,000,000
Total Liabilities & Equities Rp 750,000,000 Rp 270,000,000

Investment cost Rp 150,000,000

Book value:
Common Stock-PT Bocah Rp 150,000,000
Retained Earnings-PT Bocah Rp 50,000,000
Rp 200,000,000
PT Ortu's share 75% Rp 150,000,000
Difference between cost and book value Rp -

Item (Account) Debet Credit

Investment in PT Bocah stock Rp 150,000,000
Cash Rp 150,000,000

Common stock-PT Bocah Rp 150,000,000

Retained earnings-PT Bocah Rp 50,000,000
Non-controlling interest Rp 50,000,000
Investment in PT Bocah stock Rp 150,000,000
 Eliminasi
Item PT Ortu PT Bocah
Debit
Investment in PT Bocah Stock Rp 150,000,000
Cash Rp 100,000,000 Rp 20,000,000
Account Receivable Rp 100,000,000 Rp 40,000,000
Inventory Rp 150,000,000 Rp 60,000,000
Fixed Asset Rp 250,000,000 Rp 150,000,000
Total Asset Rp 750,000,000 Rp 270,000,000

Account Payable Rp 150,000,000 Rp 70,000,000

Common Stock Rp 400,000,000 Rp 150,000,000 Rp 150,000,000
Retained Earnings Rp 200,000,000 Rp 50,000,000 Rp 50,000,000
Noncontrolling interest
Total Liabilities & Equities Rp 750,000,000 Rp 270,000,000
Eliminasi
Consolidasi
Kredit
Rp 150,000,000
Rp 120,000,000
Rp 140,000,000
Rp 210,000,000
Rp 400,000,000
Rp 870,000,000

Rp 220,000,000
Rp 400,000,000
Rp 200,000,000
Rp 50,000,000 Rp 50,000,000
Rp 870,000,000
 PT ORTU DAN PT BOCAH
Financial Posisition (Fair Value)
December, 31 2020
Item PT Ortu PT Bocah
Cash Rp 250,000,000 Rp 20,000,000
Account Receivable Rp 100,000,000 Rp 40,000,000
Inventory Rp 150,000,000 Rp 60,000,000
Fixed Asset Rp 250,000,000 Rp 150,000,000
Total Asset Rp 750,000,000 Rp 270,000,000

Account Payable Rp 150,000,000 Rp 70,000,000

Common Stock Rp 400,000,000 Rp 150,000,000
Retained Earnings Rp 200,000,000 Rp 50,000,000
Total Liabilities & Equities Rp 750,000,000 Rp 270,000,000

Investment cost Rp 200,000,000

Book value:
Common Stock-PT Bocah Rp 150,000,000
Retained Earnings-PT Bocah Rp 50,000,000
Rp 200,000,000
PT Ortu's share 60% Rp 120,000,000
Difference between cost and book value Rp 80,000,000

Item (Account) Debet Credit

Investment in PT Bocah stock Rp 200,000,000
Cash Rp 200,000,000

Common stock-PT Bocah Rp 150,000,000

Retained earnings-PT Bocah Rp 50,000,000
Differential Rp 80,000,000
Non-controlling interest Rp 80,000,000
Investment in PT Bocah stock Rp 200,000,000

Non Current Asset Amount % Differential

Inventory Rp 150,000,000 0.375 Rp 80,000,000
Fixed Asset Rp 250,000,000 0.625 Rp 80,000,000
Rp 400,000,000 100.0%

Item (Account) Debet Credit

Inventory Rp 30,000,000
Fixxed Asset Rp 50,000,000
Differential Rp 80,000,000
 Item PT Ortu PT Bocah
Investment in PT Bocah Stock Rp 200,000,000
Cash Rp 50,000,000 Rp 20,000,000
Account Receivable Rp 100,000,000 Rp 40,000,000
Inventory Rp 150,000,000 Rp 60,000,000
Fixed Asset Rp 250,000,000 Rp 150,000,000
Differential
Total Asset Rp 750,000,000 Rp 270,000,000

Account Payable Rp 150,000,000 Rp 70,000,000

Common Stock Rp 400,000,000 Rp 150,000,000
Retained Earnings Rp 200,000,000 Rp 50,000,000
Noncontrolling interest
Total Liabilities & Equities Rp 750,000,000 Rp 270,000,000

Total
Rp 30,000,000
Rp 50,000,000
Rp 80,000,000
 Eliminasi
Consolidasi
Debit Kredit
Rp 200,000,000
Rp 70,000,000
Rp 140,000,000
Rp 30,000,000 Rp 240,000,000
Rp 50,000,000 Rp 450,000,000
Rp 80,000,000 Rp 80,000,000
Rp 900,000,000

Rp 220,000,000
Rp 150,000,000 Rp 400,000,000
Rp 50,000,000 Rp 200,000,000
Rp 80,000,000 Rp 80,000,000
Rp 900,000,000
 PT ORTU DAN PT BOCAH
Financial Posisition (Fair Value)
December, 31 2020
Item PT Ortu PT Bocah
Cash Rp 250,000,000 Rp 20,000,000
Account Receivable Rp 100,000,000 Rp 40,000,000
Inventory Rp 150,000,000 Rp 60,000,000
Fixed Asset Rp 250,000,000 Rp 150,000,000
Total Asset Rp 750,000,000 Rp 270,000,000

Account Payable Rp 150,000,000 Rp 70,000,000

Common Stock Rp 400,000,000 Rp 150,000,000
Retained Earnings Rp 200,000,000 Rp 50,000,000
Total Liabilities & Equities Rp 750,000,000 Rp 270,000,000

Investment cost Rp 200,000,000

Book value:
Common Stock-PT Bocah Rp 150,000,000
Retained Earnings-PT Bocah Rp 50,000,000
Rp 200,000,000
PT Ortu's share 100% Rp 200,000,000
Difference between cost and book value Rp -

Item (Account) Debet Credit

Investment in PT Bocah stock Rp 200,000,000
Cash Rp 200,000,000

Common stock-PT Bocah Rp 150,000,000

Retained earnings-PT Bocah Rp 50,000,000
Non-controlling interest Rp -
Investment in PT Bocah stock Rp 200,000,000
 Eliminasi
Item PT Ortu PT Bocah
Debit
Investment in PT Bocah Stock Rp 200,000,000
Cash Rp 50,000,000 Rp 20,000,000
Account Receivable Rp 100,000,000 Rp 40,000,000
Inventory Rp 150,000,000 Rp 60,000,000
Fixed Asset Rp 250,000,000 Rp 150,000,000
Total Asset Rp 750,000,000 Rp 270,000,000

Account Payable Rp 150,000,000 Rp 70,000,000

Common Stock Rp 400,000,000 Rp 150,000,000 Rp 150,000,000
Retained Earnings Rp 200,000,000 Rp 50,000,000 Rp 50,000,000
Noncontrolling interest
Total Liabilities & Equities Rp 750,000,000 Rp 270,000,000
Eliminasi
Consolidasi
Kredit
Rp 200,000,000
Rp 70,000,000
Rp 140,000,000
Rp 210,000,000
Rp 400,000,000
Rp 820,000,000

Rp 220,000,000
Rp 400,000,000
Rp 200,000,000
Rp - Rp -
Rp 820,000,000
 PT ORTU DAN PT BOCAH
Financial Posisition (Fair Value)
December, 31 2020
Item PT Ortu PT Bocah
Cash Rp 250,000,000 Rp 20,000,000
Account Receivable Rp 100,000,000 Rp 40,000,000
Inventory Rp 150,000,000 Rp 60,000,000
Fixed Asset Rp 250,000,000 Rp 150,000,000
Total Asset Rp 750,000,000 Rp 270,000,000

Account Payable Rp 150,000,000 Rp 70,000,000

Common Stock Rp 400,000,000 Rp 150,000,000
Retained Earnings Rp 200,000,000 Rp 50,000,000
Total Liabilities & Equities Rp 750,000,000 Rp 270,000,000

Investment cost Rp 225,000,000

Book value:
Common Stock-PT Bocah Rp 150,000,000
Retained Earnings-PT Bocah Rp 50,000,000
Rp 200,000,000
PT Ortu's share 100% Rp 200,000,000
Difference between cost and book value Rp 25,000,000

Item (Account) Debet Credit

Investment in PT Bocah stock Rp 225,000,000
Cash Rp 225,000,000

Common stock-PT Bocah Rp 150,000,000

Retained earnings-PT Bocah Rp 50,000,000
Differential Rp 25,000,000
Non-controlling interest Rp -
Investment in PT Bocah stock Rp 225,000,000

Non Current Asset Amount % Differential

Inventory Rp 150,000,000 0.375 Rp 25,000,000
Fixed Asset Rp 250,000,000 0.625 Rp 25,000,000
Rp 400,000,000 100.0%

Item (Account) Debet Credit

Inventory Rp 9,375,000
Fixxed Asset Rp 15,625,000
Differential Rp 25,000,000
 Item PT Ortu PT Bocah
Investment in PT Bocah Stock Rp 225,000,000
Cash Rp 25,000,000 Rp 20,000,000
Account Receivable Rp 100,000,000 Rp 40,000,000
Inventory Rp 150,000,000 Rp 60,000,000
Fixed Asset Rp 250,000,000 Rp 150,000,000
Differential
Total Asset Rp 750,000,000 Rp 270,000,000

Account Payable Rp 150,000,000 Rp 70,000,000

Common Stock Rp 400,000,000 Rp 150,000,000
Retained Earnings Rp 200,000,000 Rp 50,000,000
Noncontrolling interest
Total Liabilities & Equities Rp 750,000,000 Rp 270,000,000

Total
Rp 9,375,000
Rp 15,625,000
Rp 25,000,000
 Eliminasi
Consolidasi
Debit Kredit
Rp 225,000,000
Rp 45,000,000
Rp 140,000,000
Rp 9,375,000 Rp 219,375,000
Rp 15,625,000 Rp 415,625,000
Rp 25,000,000 Rp 25,000,000
Rp 820,000,000

Rp 220,000,000
Rp 150,000,000 Rp 400,000,000
Rp 50,000,000 Rp 200,000,000
Rp - Rp -
Rp 820,000,000