JAWABAN SOAL 7-5

(1). Perhitungan:
Fair value 520,000,000
Nilai buku kepemilikan yg diperoleh 500,000,000
Excess cost over book value 20,000,000 4

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 Punggawa) 100,000,000
Laba konstruktif 30, 1 Jan 2018 5,000,000
Amortisasi keuntungan 5.000.000/5 th (1,000,000)
Laba konstruktif 31 Des 2018 4,000,000 4

Laba antar perusahaan - penjualan tanah (Upstream):

Laba antar perusahaan 1 Oktober 2017 (20 jt x 75%) 15,000,000 4

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

Saldo investasi pada PT Punggawa, 1/1/17 (75% x 500 juta) 390,000,000
Penyesuaian Periode lalu (Retained Earnings)
+/+ Mutasi laba tahun lalu (300 jt - 200 jt) x 75% 75,000,000
Saldo investasi pada PT Punggawa, 31/12/17 465,000,000 4
+/+ Income from PT Punggawa (Rp 100 jt x 75%) 75,000,000
+/+ Laba kontruktif 5,000,000
-/- Amortisasi laba kontruktif (1,000,000)
Income from PT Punggawa 79,000,000
-/- Dividen received (75% x 50.000.000) (37,500,000)
-/- Penyesuaian periode lalu (R/E) atas laba penjualan tanah 2017 (15,000,000) 26,500,000
(2). Investasi pada PT Punggawa 31/12/18 (sudah terbukti) 491,500,000 4

(3). Jurnal eliminasi per 31 Desember 2018:

a. Interest income 13,000,000
Contructive gain 1,000,000
Interest expenses 12,000,000 4

b Bonds payable 100,000,000

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

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

Noncontrolling interest 5,000,000
Land 20,000,000 4

d. Income from PT Punggawa 79,000,000

Dividend 37,500,000
Investasi in PT Punggawa - Stock 41,500,000 4

e. Noncontrolling interest 25,000,000

Dividend 12,500,000
Noncontrolling interest 12,500,000 4

f. Common stock 300,000,000

Retained earnings 300,000,000
Goodwill 20,000,000
Investasi in PT Punggawa - Stock 465,000,000
Noncontrolling interest 155,000,000 4

g. Dividend payable 18,750,000

Dividend receivable 18,750,000 4
h. Interest payable 6,000,000
Interest receivable 6,000,000 4
 75% Eliminations Consolidated
Descriptions PT BAGINDO PT PUNGGAWA # Dr Cr # F/S

Income Statement
Sales 1,000,000,000 420,000,000 1,420,000,000 2
Income from PT Punggawa 79,000,000 - d 79,000,000 - 2
Cost of Sales (555,000,000) (274,000,000) (829,000,000) 2
Depreciation expenses (6,000,000) - (6,000,000) 2
Other Operating Expenses (164,000,000) (59,000,000) (223,000,000) 2
Constructive gain - bonds redemption - - 1,000,000 a 5,000,000 2
4,000,000 b
Interest income - 13,000,000 a 13,000,000 - 2
Interest expense (24,000,000) - 12,000,000 a (12,000,000) 2
Noncontrolling interest - - e 25,000,000 (25,000,000) 2
Net Income 330,000,000 100,000,000 330,000,000

Retained Earnings Statement

Retained Earnings 1/1/18 300,000,000 300,000,000 f 300,000,000 300,000,000 2
Net Income 330,000,000 100,000,000 330,000,000 2
Dividends (100,000,000) (50,000,000) 37,500,000 d (100,000,000) 2
12,500,000 e
Retained Earnings 31/12/18 530,000,000 350,000,000 530,000,000

Balance Sheet
Assets 2
Interest receivable - 6,000,000 6,000,000 h - 2
Dividend receivable 18,750,000 - 18,750,000 g - 2
Investment in PT Bagindo - bonds - 96,000,000 96,000,000 b - 2
Investment in PT Punggawa - stock 491,500,000 - c 15,000,000 41,500,000 d - 2
465,000,000 f
Land 400,000,000 250,000,000 20,000,000 c 630,000,000 2
Other assets 531,750,000 373,000,000 904,750,000 2
Goodwiil - - f 20,000,000 20,000,000
Total Assets 1,442,000,000 725,000,000 1,554,750,000

Liabilities & Equity

Liabilities
Interest payable 12,000,000 - h 6,000,000 6,000,000 2
Dividen payable 50,000,000 25,000,000 g 18,750,000 56,250,000 2
Bonds payable 200,000,000 - b 100,000,000 100,000,000 2
Other liabilities 150,000,000 50,000,000 200,000,000 2
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 2
Retained Earnings 31/12/18 530,000,000 350,000,000 530,000,000 2

Noncontrolling interest, 1/1/18 c 5,000,000 155,000,000 f

Noncontrolling interest, 31/12/18 12,500,000 e 162,500,000 2

Total Liabilities and Equity 1,442,000,000 725,000,000 1,554,750,000