Professional Documents
Culture Documents
(1). Perhitungan:
Fair value 500,000,000
Nilai buku kepemilikan yg diperoleh 500,000,000
Excess cost over book value - 4
Income Statement
Sales 1,000,000,000 420,000,000 1,420,000,000 2
Income from PT Sadewa 79,000,000 - d 79,000,000 - 2
Cost of Sales (555,000,000) (274,000,000) (829,000,000) 2
Depreciation expenses (6,000,000) - (6,000,000) 2
Other Operating Expenses (164,000,000) (59,000,000) (223,000,000) 2
Constructive gain - bonds redemption - - 1,000,000 a 5,000,000 2
4,000,000 b
Interest income - 13,000,000 a 13,000,000 - 2
Interest expense (24,000,000) - 12,000,000 a (12,000,000) 2
Noncontrolling interest - - e 25,000,000 (25,000,000) 2
Net Income 330,000,000 100,000,000 330,000,000
Balance Sheet
Assets 2
Interest receivable - 6,000,000 6,000,000 h - 2
Dividend receivable 18,750,000 - 18,750,000 g - 2
Investment in PT Pandu - bonds - 96,000,000 96,000,000 b - 2
Investment in PT Sadewa - stock 476,500,000 - c 15,000,000 41,500,000 d - 2
450,000,000 f
Land 400,000,000 250,000,000 20,000,000 c 630,000,000 2
Other assets 546,750,000 373,000,000 919,750,000 2
Total Assets 1,442,000,000 725,000,000 1,549,750,000
Equity
Common Stock 500,000,000 300,000,000 f 300,000,000 500,000,000 2
Retained Earnings 31/12/10 530,000,000 350,000,000 530,000,000 2