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  • Akl 3.2

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    annisa oktafiani
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    Strong performance expected in TTS driven by business actions, including managing deposit repricing, deepening of relationships with existing clients, and expected significant new client wins across all segments, as well as the benefit of expected higher interest rates. Securities Services revenues are expected to increase by 22%, as net interest income is expected to increase significantly due to higher interest rates across currencies, which would be partially offset by a 9% decrease in non-in

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    AKL 3.2

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    Strong performance expected in TTS driven by business actions, including managing deposit repricing, deepening of relationships with existing clients, and expected significant new client wins across all segments, as well as the benefit of expected higher interest rates. Securities Services revenues are expected to increase by 22%, as net interest income is expected to increase significantly due to higher interest rates across currencies, which would be partially offset by a 9% decrease in non-in

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    8 views6 pages

    Akl 3.2

    Uploaded by

    annisa oktafiani
    Strong performance expected in TTS driven by business actions, including managing deposit repricing, deepening of relationships with existing clients, and expected significant new client wins across all segments, as well as the benefit of expected higher interest rates. Securities Services revenues are expected to increase by 22%, as net interest income is expected to increase significantly due to higher interest rates across currencies, which would be partially offset by a 9% decrease in non-in

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    © All Rights Reserved
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    of 6

    Nilai Akuisisi dan Nilai Wajar Kepentingan Non-Pengendali Rp 600,000,000.

    00
    Nilai Tercatat Ekuitas :
    - Saham Biasa Rp 400,000,000.00
    - Saldo Laba Rp 200,000,000.00
    Nilai Tercatat Ekuitas Pt Pinangsori Rp 600,000,000.00
    Selisih Diferensial Rp -

    2020
    Neraca Saldo
    Keterangan
    PT Iskandar PT Pinangsori
    Laporan Laba Rugi
    Penjualan Rp 2,400,000,000.00 Rp 437,500,000.00
    Beban Pokok Penjualan -Rp 1,500,000,000.00 -Rp 275,000,000.00
    Beban Operasi -Rp 450,000,000.00 -Rp 50,000,000.00
    Beban Penyusutan -Rp 125,000,000.00 -Rp 12,500,000.00
    Beban Amortisasi -Rp 25,000,000.00 Rp -
    Bagian laba Atas PT Pinangsori Rp 75,000,000.00
    Laba Neto Konsolidasian Rp 375,000,000.00 Rp 100,000,000.00
    Bagian Laba Kepentingan Non Pengendali
    Bagian Induk atas Laba Neto Rp 375,000,000.00 Rp 100,000,000.00

    Laporan Perubahan Saldo Laba


    Saldo Laba Awal Rp 750,000,000.00 Rp 200,000,000.00
    Laba Neto Rp 375,000,000.00 Rp 100,000,000.00
    Dikurang: Deviden -Rp 150,000,000.00 -Rp 25,000,000.00
    Saldo Laba Akhir Rp 975,000,000.00 Rp 275,000,000.00

    Laporan Posisi Keuangan


    Kas dan Setara Kas Rp 850,000,000.00 Rp 300,000,000.00
    Piutang Usaha Rp 400,000,000.00 Rp 187,500,000.00
    Persediaan Rp 325,000,000.00 Rp 200,000,000.00
    Tanah Rp 750,000,000.00 Rp 250,000,000.00
    Bangunan dan Peralatan Rp 1,500,000,000.00 Rp 200,000,000.00
    Merek Dagang Rp 200,000,000.00 Rp -
    Investasi pada PT Pinangsori Rp 506,250,000.00 Rp -
    Akumulasi Penyusutan -Rp 375,000,000.00 -Rp 62,500,000.00
    Akumulasi Amortisasi -Rp 12,500,000.00
    Total Aset Rp 4,143,750,000.00 Rp 1,075,000,000.00

    Utang Usaha Rp 468,750,000.00 Rp 150,000,000.00


    Utang Obligasi Rp 1,200,000,000.00 Rp 250,000,000.00
    Saham Biasa Rp 1,500,000,000.00 Rp 400,000,000.00
    Saldo Laba Rp 975,000,000.00 Rp 275,000,000.00
    Kepentingan Non Pengendali
    Total Liabilitas dan Ekuitas Rp 4,143,750,000.00 Rp 1,075,000,000.00
    Jurnal Eliminasi Jurnal : 75%
    Konsolidasian
    Debit Kredit Investasi Awal
    Investasi pada PT Pinangsori
    Rp 2,837,500,000.00 Kas
    -Rp 1,775,000,000.00
    -Rp 500,000,000.00 Laba Neto
    -Rp 137,500,000.00 Investasi pada PT Pinangsori
    -Rp 25,000,000.00 Bagian laba atas PT Pinangsori
    Rp 75,000,000.00 Rp -
    Rp 400,000,000.00 Deviden
    Rp 25,000,000.00 -Rp 25,000,000.00 Kas
    Rp 375,000,000.00 Investasi pada PT Pinangsori

    Rp 200,000,000.00 Rp 750,000,000.00
    Rp 100,000,000.00 Rp 375,000,000.00
    Rp 25,000,000.00 -Rp 150,000,000.00
    Rp 975,000,000.00

    Rp 1,150,000,000.00
    Rp 587,500,000.00
    Rp 525,000,000.00
    Rp 1,000,000,000.00
    Rp 1,700,000,000.00
    Rp 200,000,000.00
    Rp 506,250,000.00 Rp -
    -Rp 437,500,000.00
    -Rp 12,500,000.00
    Rp 4,712,500,000.00

    Rp 618,750,000.00
    Rp 1,450,000,000.00
    Rp 400,000,000.00 Rp 1,500,000,000.00
    Rp 300,000,000.00 Rp 25,000,000.00 Rp 975,000,000.00
    Rp 168,750,000.00 Rp 168,750,000.00
    Rp 4,712,500,000.00
    Kepentingan Non Pengendali 25%
    ada PT Pinangsori Rp 450,000,000.00 Investasi Awal :
    Rp 450,000,000.00 Laba
    Deviden
    Total Kepentingan
    ada PT Pinangsori Rp 75,000,000.00 Non Pengendali
    Bagian laba atas PT Pinangsori Rp 75,000,000.00

    Rp 18,750,000.00
    Investasi pada PT Pinangsori Rp 18,750,000.00
    an Non Pengendali 25%
    Rp 150,000,000.00
    Rp 25,000,000.00
    -Rp 6,250,000.00
    Rp 168,750,000.00

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