75% 25%

parent nci
c kertas kerja konsolidasi prima and swat penyesuaiaan dan neraca konsolidasi
prima swatch eliminasi
cash 71,300 13,000 84,300
a/r 95,000 19,000 114,000
inventory 58,000 25,000 83,000
ppe 95,000 43,000 138,000
land 26,000 20,000 17,000 63,000
investment 75,000 75,000 -
different implied and bv 17,000 17,000 -
total aset 420,300 120,000 482,300

a/p 66,000 16,000 82,000

mortage p 82,000 21,000 103,000
common st 130,000 40,000 40,000 130,000
other cont 103,300 24,000 24,000 103,300
re 39,000 19,000 19,000 39,000
nci 25,000 25,000

total equit 420,300 120,000 117,000 117,000 482,300

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