Professional Documents
Culture Documents
Book 2
Book 2
600,000,000 600,000,000
250,000,000 250,000,000
350,000,000 400,000,000
500,000,000 710,000,000
400,000,000 340,000,000
-100,000,000
2,000,000,000
300,000,000 300,000,000
500,000,000 500,000,000
800,000,000
400,000,000
2,000,000,000
1,500,000,000
Laporan Posisi Keuangan Sebelum Akuisisi
per 1 Jan 2015
PT Nusantara
Nilai Buku
Aset
Kas dan Setara Kas 1,600,000,000
Piutang Usaha 600,000,000
Persediaan 400,000,000
Tanah 1,500,000,000
Bangunan dan Peralatan 3,000,000,000
Akumulasi Penyusutan -500,000,000
Merek Dagang 400,000,000
Total Aset 7,000,000,000
Liabilitas dan Ekuitas
Utang usaha 1,000,000,000
Utang obligasi 1,500,000,000
Saham biasa 3,000,000,000
Saldo laba 1,500,000,000
Total liabilitas dan ekuitas 7,000,000,000
n Sebelum Akuisisi
2015
PT Andalas
Nilai Buku Nilai Wajar
600,000,000 600,000,000
250,000,000 250,000,000
350,000,000 410,000,000
500,000,000 700,000,000
400,000,000 240,000,000
-100,000,000
2,000,000,000
300,000,000 300,000,000
500,000,000 500,000,000
800,000,000
400,000,000
2,000,000,000
1,400,000,000