PT.

Pasti dan Anak Perusahaan

Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Elimination

Accounts PT. Pasti PT. Susah
Debit Credit
Income Statement
Sales 900,000 500,000 400,000
Dividend Income 54,000 54,000
COGS 540,000 300,000 40,000 400,000
Depreciation Expense 30,000 30,000
Operating Expense 102,000 60,000 8,000
Other Operating Expense 12,000 10,000
NCI Share 9,200
Net Income 270,000 100,000
Retained Earnings, Begin 300,000 200,000 200,000
Dividend 100,000 60,000 54,000
6,000
Retained Earnings, End 470,000 240,000

Balance Sheet
Cash 62,000 35,000
Accounts Receivable 82,000 45,000 60,000
Inventory 124,000 100,000 40,000
Supplies 26,000 20,000
Land 300,000 300,000
Building - Net 400,000 200,000
Equipment - Net 330,000 200,000
Investment in PT. Susah 576,000 576,000

Patent 40,000 8,000

Total Assets 1,900,000 900,000

Accounts Payable 70,000 60,000 60,000

Other Liabilities 300,000 200,000
Common Stock 800,000 300,000 300,000
Paid-In Capital 260,000 100,000 100,000
Retained Earnings 470,000 240,000
NCI 64,000
3,200
Total Liabilities and Equity 1,900,000 900,000
1,211,200 1,211,200
Consolidated

1,000,000
-
480,000
60,000
170,000
22,000
9,200
258,800
300,000

100,000
458,800

97,000
67,000
184,000
46,000
600,000
600,000
530,000

-
32,000
2,156,000

70,000
500,000
800,000
260,000
458,800

67,200
2,156,000
 PT. Papan dan Anak Perusahaan
Laporan Keuangan Konsolidasi
per 31 Desember 2010

Adjustment & Elimination

Accounts PT. Papan PT. Sani
Debit Credit
Income Statement
Sales 246,000,000 200,000,000
Dividend Income 18,000,000
COGS 164,000,000 120,000,000

Depreciation Expense 18,200,000 9,000,000

Interest Expense 5,900,000 3,000,000
Other Operating Expense 15,900,000 18,000,000
NCI Share
Net Income 60,000,000 50,000,000
Retained Earnings, Begin 249,500,000 49,500,000
Dividend 80,000,000 20,000,000

Retained Earnings, End 229,500,000 79,500,000

Balance Sheet
Cash 27,650,000 8,700,000
Accounts Receivable 25,000,000 15,000,000
Inventory 36,000,000 48,000,000
Other Current Assets 46,700,000 109,000,000
Land 216,800,000 97,300,000
Building 214,000,000 274,000,000
Acc. Depreciation - Building 102,500,000 7,400,000
Equipment 134,400,000 35,900,000
Acc. Depreciation - Equipment 25,000,000 13,000,000
Investment in PT. Sani 540,000,000

Patent
Total Assets 1,113,050,000 567,500,000

Accounts Payable 15,000,000 19,100,000

Other Current Liabilities 158,950,000 18,900,000
8% Bonds Payable 309,600,000 -
Capital Stock 400,000,000 450,000,000
Retained Earnings 229,500,000 79,500,000
NCI

Total Liabilities and Equity 1,113,050,000 567,500,000

Consolidated