JAWABAN SOAL 7-3

(1). Perhitungan:
Fair value 500,000,000
Nilai buku kepemilikan yg diperoleh 500,000,000
Excess cost over book value -

Laba antar perusahaan - transaksi obligasi (downstream)

Investasi obligasi 95% x 100.000.000 95,000,000
Hutang obligasi 50% x 200.000.000 (jual ke PT Sadewa) 100,000,000
Laba konstruktif 30, 1 Jan'19 5,000,000
Amortisasi keuntungan 5.000.000/5 th (1,000,000)
Laba konstruktif 31 Des 2019 4,000,000

Laba antar perusahaan - penjualan tanah (Upstream):

Laba antar perusahaan 1 Oktober 2017 (20 jt x 75%) 15,000,000

Pembuktian nilai Investasi pd PT Sadewa menurut metode ekuitas sdh tepat:

Saldo investasi pada PT Sadewa, 1/1/18 (75% x 500 juta) 375,000,000
Penyesuaian Periode lalu (Retained Earnings)
+/+ Mutasi laba tahun lalu (300 jt - 200 jt) x 75% 75,000,000
Saldo investasi pada PT Sadewa, 31/12/18 450,000,000
-/- Penyesuaian periode lalu (R/E) atas laba penjualan tanah 2018 (15,000,000)
+/+ Income from PT Sadewa (Rp 100 jt x 75%) 75,000,000
-/- Dividen received (75% x 50.000.000) (37,500,000)
+/+ Laba kontruktif 5,000,000
-/- Amortisasi laba kontruktif (1,000,000)
26,500,000
(2). Investasi pada PT Sadewa 31/12/19 (sudah terbukti) 476,500,000

(3). Jurnal eliminasi per 31 Desember 2019:

a. Interest income 13,000,000
Contructive gain 1,000,000
Interest expenses 12,000,000

b Bonds payable 100,000,000

Contructive gain 4,000,000
Investment in PT Pandu - Bonds 96,000,000

c. Investasi in PT Sadewa - Stock 15,000,000

Noncontrolling interest 5,000,000
Land 20,000,000

d. Income from PT Sadewa 79,000,000

Dividend 37,500,000
Investasi in PT Sadewa - Stock 41,500,000

e. Noncontrolling interest 25,000,000

Dividend 12,500,000
Noncontrolling interest 12,500,000

f. Common stock 300,000,000

Retained earnings 300,000,000
Investasi in PT Sadewa - Stock 450,000,000
Noncontrolling interest 150,000,000

g. Dividend payable 18,750,000

Dividend receivable 18,750,000

h. Interest payable 6,000,000

Interest receivable 6,000,000
(4).
PT PANDU AND SUBSIDIARY
WORKSHEET - CONSOLIDATED FINANCIAL STATEMENTS
For The Year Ended December 31, 2019
75% Eliminations Consolidated
Descriptions PT PANDU PT SADEWA # Dr Cr # F/S

Income Statement
Sales 1,000,000,000 420,000,000 1,420,000,000
Income from PT Sadewa 79,000,000 - d 79,000,000 -
Cost of Sales (555,000,000) (274,000,000) (829,000,000)
Depreciation expenses (6,000,000) - (6,000,000)
Other Operating Expenses (164,000,000) (59,000,000) (223,000,000)
Constructive gain - bonds redemption - - 1,000,000 a 5,000,000
4,000,000 b
Interest income - 13,000,000 a 13,000,000 -
Interest expense (24,000,000) - 12,000,000 a (12,000,000)
Noncontrolling interest - - e 25,000,000 (25,000,000)
Net Income 330,000,000 100,000,000 330,000,000

Retained Earnings Statement

Retained Earnings 1/1/19 300,000,000 300,000,000 f 300,000,000 300,000,000
Net Income 330,000,000 100,000,000 330,000,000
Dividends (100,000,000) (50,000,000) 37,500,000 d (100,000,000)
12,500,000 e
Retained Earnings 31/12/19 530,000,000 350,000,000 530,000,000

Balance Sheet
Assets
Interest receivable - 6,000,000 6,000,000 h -
Dividend receivable 18,750,000 - 18,750,000 g -
Investment in PT Pandu - bonds - 96,000,000 96,000,000 b -
Investment in PT Sadewa - stock 476,500,000 - c 15,000,000 41,500,000 d -
450,000,000 f
Land 400,000,000 250,000,000 20,000,000 c 630,000,000
Other assets 546,750,000 373,000,000 919,750,000
Total Assets 1,442,000,000 725,000,000 1,549,750,000

Liabilities & Equity

Liabilities
Interest payable 12,000,000 - h 6,000,000 6,000,000
Dividen payable 50,000,000 25,000,000 g 18,750,000 56,250,000
Bonds payable 200,000,000 - b 100,000,000 100,000,000
Other liabilities 150,000,000 50,000,000 200,000,000
Total Liabilities 412,000,000 75,000,000 362,250,000

Equity
Common Stock 500,000,000 300,000,000 f 300,000,000 500,000,000
Retained Earnings 31/12/19 530,000,000 350,000,000 530,000,000

Noncontrolling interest, 1/1/19 c 5,000,000 150,000,000 f

Noncontrolling interest, 31/12/19 12,500,000 e 157,500,000

Total Liabilities and Equity 1,442,000,000 725,000,000 1,549,750,000