Ae! Seat 1 modal neg ote 30% Bal $45 50%, gon: $40 40% Inpied valve of Firm , $90 /60% Old capital Additvonal investment Goodwill Cob > $136 x 40% = METODE GOODWILL Nama Betore Revaluation After na Bat 4a 45 Coo 20 30 90 Cash AO Godan! 20 Cob's Capital 60 METODE BONUS Nama —-Betore invesiment Final A 45 «@) 39 Bau AS ce) 39 ob 52 52 Bo ) Cosh 40 All's capital 6 Roy's capital Cob’s capital $52, but he pays Net assets are ot FV by tne Od pariners, $150 390 $40 130 7 $20 $40 7 Goadusill goes +0 NEY parines Investment Final To AS 307% 45 20% 40 60 40% 150 Inverse, 30% 30% 40%, $2.Soal2 Ads $70 5 30% Boy $60 > 30% Cob $90 “8 40% > Modal dan J basion _eunrungen laba /eugi SK Asums model Adi dan Boy yQ di-t# ke Cob SAMARATA 'METODE BOODWILL Implied vawwe of Firm ($90/40% ) $225 Old capital 470+ $60 2 130 “os 7 Revatuas' goodwill a = z Proven Nanoar Before Revalvacs After Transfer Final Ads 470 AAS 3,5 (as) Ws Bay #60 AUS lots (45) 62.5- Cob 90 90° 120 95 — «= Qurnal Vf Goodwwit 95 \ Ad; Capital 4h Bay Capiteal 4uS Ad, Capital 45, | Boy Capital 45 Tob Capital 90 METODE RONUS Nama Betore Trons Fer After “Ad “#6 “a6e) a4 Bay $60 46) 34 Cob 52 $2 "$80 20 Ad, Capital 26 | Bay Capital 26 Cob Capital 52.Clanjstan soci 2) + Asums Shure modal stma dg shuctir bagian Labo /rugi METODE SOODWILL Nama Betore Revaluation After Transfer Final lo Ad, 70 44S Was (50) 61S 20% Bog 6 ahs 1045 (o) 6S 0%, Cob 90 90 40% 30, ees 25 Goodusill 90 Ads Copital 4s Buy Capital ‘ AUS Ads Capilal 50 Bey Capital 40 Cob Capital 90 METODE BONUS Noma Betore, Tronstec Fuel "le Ads 70 (31) 39 30% ey 60 (ay 39 20%, Cob o Sh 40% “0 — 30, Ad. Copital 3 Boy Capital 2 Cob Capitea SLBen $20,000 30% Lue $30,000 40% oe, $25 .000 30% = > Reluar dari perseeutvan a) Undervatued ; Joe Capital = $28 000 * METODE BONUS oe Capital 25.000 Ben Capital (3/4 x 3.000 ) 1265/4 we Capital (47/+ x $3.000) 714.3 Cash 28.000 * METODE GOODWILL de Capital 25.000 Goodwill 3.000 Cash 28.000 « METODE REVALUAS) Selish $28.000 - 25.000 + $3.000 $3.000 : 30% = 10.000 Goodwill | (0.000 Ben Capital (40% x 310.000 ) 3.000 we Gapital (40%X* $10,000) 4.000 ee Copita 3.000 Joe Capital 28.000 Cash 28.000b) Overvalved 5 Joe Capital = 423.000 * METODE WRITTEN DOWN Selig: 4 25-000 - 423.000 = 32.000 $2.000 /30% * $6.C66,67 Ben Capital (30% ¥ 6666 ,67 2.000 Lve Capital (40% x 6666,67) 2. 666,67 we Capital 2.000 Net Assets: 6. 666,67 | Joe Capital 23.000 ! “Cash 23.000 * METODE BONUS Soe Capital 26.000 Ben Capital (82.000 x 7/7) BST A lwe Capital ($2.000% 4/4) 1442, 86 Cosh 23.006