TUGAS KELOMPOK

ANALISIS LAPORAN KEUANGAN

BAB 07

Disusun Oleh:

Abdussalam Zaki Rahmani (1171002031)

Bernadeta Wijayanti Ramatua (1181002001)

Farhatun Nisa (1181002008)

Resi Al Anis (1171002047)

Ummul Hayati (1181002043)

PROGRAM STUDI AKUNTANSI

FAKULTAS EKONOMI DAN ILMU SOSIAL

UNIVERSITAS BAKRIE JAKARTA

2021
ANSWERS:
a) Apply the cash conservation:
=C–I=d+F
=$143=$49 + F
F = $94 million
b) Net dividend (d)
= $162 + 53
= $215
Debt financing flows (F)
= -$86
Cash conservation equation:
=C–I=d+F
= $215 + (-86)
= $129 million
ANSWERS:
a) The Treasurer 's Rule:
= C - I -i -d = Cash applied to debt trading
= $2,348 -23 -(14 + 54)
= $2,365 million
Setelah membayar bunga dan menerima $40 juta (14 -54) dari dividen bersih
negatif, ada sisa uang tunai $2.365 dari arus kas bebas. Treasurer’s menggunakannya
untuk membeli utang. Bisa dengan cara membeli kembali utang perusahaan sendiri
atau berinvestasi dalam aset utang.
b) From The treasurer's Rule:
= C -I -i = d + cash from trading in debt
= -$1,857 -32 = d + cash from trading in debt
= ($1,050 + Stock Repurchases -Share Issues) + Cash from Trading in Debt
(Dividend $1.25 per share x 840 million shares = $1,050 million)
Kekurangan kas setelah membayar dividen adalah $1.857 + 32 + 1.050 = $2.939
juta. Treasurer’s memenuhi kekurangan ini dengan menjual utang - baik menerbitkan
saham

ANSWER:
a) Net financial assets
= -$1,459 million
That is, the firm has net financial obligation (negative NFA)
Net operating assets
= $2,056 million
b) Operating income (after tax)
= CI + NFE
= 108 +47
= $155 million