indirect holding + mutual holding

8/18/2019 Indirect Holding + Mutual Holding

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Chapter 9Chapter 9

Indirect &Indirect &

Mutual HoldingsMutual Holdings


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DDirect Holdingsirect Holdings

Parent

Subsidiary A


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DDirect Holdingsirect Holdings

Parent

Subsidiary A

Subsidiary B

Subsidiary C


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Accounts P A CFS

Sales xxx yyy

Devidend

Income 64 24

COGS xxx yyy

Expense xxx yyy

Net Income 200 100

DEVIDEND (160 (!0

KKertas Kerja Konsolidasiertas Kerja Konsolidasi


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Indirect HoldingsIndirect Holdings

Father –son- grandson

Direct Holdings

Indirect Holdings

Parent

Subsidiary B

Subsidiary A

80%

60%


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Indirect HoldingsIndirect Holdings


Parent

Subsidiary B

Subsidiary A

80%

60% NCI-B = 40%

NCI-A = 20%

NCI-B Exp = 40% x N/I (B)

NCI-A Exp = 20% x Sep Earning (A)

NCI-A Exp = 20% x 60% x NI (B)


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Indirect HoldingsIndirect Holdings-Proses Konsolidasi-Proses Konsolidasi


Parent

Subsidiary B

Subsidiary A

80%

60%


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Accounts P A B CFS

Sales xxx yyy aaa

Devidend

Income 64 24 0

COGS xxx yyy aaa

Expense xxx yyy aaa

Net Income 200 100 60

DEVIDEND (160 (!0 (40

KKertas Kerja Konsolidasiertas Kerja Konsolidasi


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Proses Konsolidasi Subs B ke Subs AProses Konsolidasi Subs B ke Subs A

"#$nal eliminasi %% &"#$nal eliminasi %% &

Date Description Debit Credit

'112 Devidend Income ) * 24 + 60, x 40

Devidend ) - 24


'112 NCI Exp ) - 40, x 60 + 24

Devidend ) - 40, x 40 + 16

NCI E.#ity / - ! + (40, x 20


'112 Capital stoc ) - xx

E/ 3einnin ) - xx

Investment in - xx

NCI E.#ity / - xx


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Parent

Subsidiary B

Subsidiary A

80%

60%

Da$i s#d#t pandan 5 (s3penonsolidasi 5 aan

mena3#n sem#a 7asil ope$asi* dan -8

9api a$ena epemilian 5 di * :100, maa 5 7anya 3e$7a

se3esa$ !0, epemilian di *8;nt# men#$ani

pena3#nan la3a * maadiciptaan pen#$an yait# NCI

(* Expense se3esa$ 20,8


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Parent

Subsidiary B

Subsidiary A

80%

60%

* mempe$ole7 60, 3aian la3a

-8

%a$ena st$#t#$ epemilian *te$di$i da$i !0, 5 dan 20, NCI(* maa dalam s#d#t pandan

onsolidasi NCI Expense (* +20, x sepa$ate ea$nins * <20, x 60, x sepa$ate ea$nins

-8


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Parent

Subsidiary B

Subsidiary A

80%

60%

=a3a %onsolidasi &

=a3a 5<

!0, sepa$ate ea$nin *

<(!0, x 60, sep8 Ea$nin -


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100, =a3a5

100, =a3a*

100, =a3a-+ + = =a3a %onsolidasi

PROSES PENGGABUNGAN/ONSO!"#AS" !ABA/RUG"

!0,

-20, =a3a

*

100, =a3a5 +

!0, =a3a* + > =a3a -


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100, =a3a5

100, =a3a*



!0,

-20, =a3a

*

100, =a3a5 +

!0, =a3a* + > =a3a -

N$" E&ense 'A(


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100, =a3a5

!0, =a3a*



-40, =a3a

-

100, =a3a5 +

!0, =a3a* +

60, =a3a-

60,

= =a3a %onsolidasi

N$" E&ense 'B(


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Parent

Subsidiary B

Subsidiary A

80%

60%

=a3a %onsolidasi &

100, =a3a 5<

!0, sepa$ate ea$nin *

<(!0, x 60, sep8 Ea$nin -


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100, =a3a5

100, =a3a*



-40, =a3a

-

100, =a3a5 +

!0, =a3a* +

60, =a3a-

60,

-20, x

60, =a3a-

- 20, =a3a*

= =a3a %onsolidasi


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PPerhitungan NCI-!penseerhitungan NCI-!pense

NCI/Expense (- + 40, x Sepa$ate ea$nins -

NCI/Expense (* + 20, x Sepa$ate ea$nins *


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Proses Konsolidasi Subs A ke PProses Konsolidasi Subs A ke P

"#$nal eliminasi %% &"#$nal eliminasi %% &


'112 Devidend Income ) 5 xxx

Devidend ) * xxx


'112 NCI Exp ) * xxx

Devidend ) * xx

NCI E.#ity ) * xxx


'112 Capital stoc ) * xx

E/ 3einnin ) * xx

Investment in * xx

NCI E.#ity / * xx


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Proses Konsolidasi Subs B" Subs A dan PProses Konsolidasi Subs B" Subs A dan P

9am3a7an "#$nal eliminasi %% &9am3a7an "#$nal eliminasi %% &


'112 Investment in S xxx

etained Ea$nins xxx

"#$nal penyes#aian saldo investasi 5 e saldo e#itas S"#$nal penyes#aian saldo investasi 5 e saldo e#itas S

"#$nal eliminasi a#n $esip$oal ai3at t$ansasi 5/S"#$nal eliminasi a#n $esip$oal ai3at t$ansasi 5/S


'112 Sales xxx

COGS xxx


'112 COGS xxx

Invento$y xxx


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Connecting Affiliates

aren!

Subsidiary BSubsidiary A

80%)0%

*0%

Kepemilikan Parent atas B =80% x 40% = 32% (indiret!

Kepemilikan Parent atas B = 20% (diret!

= )%


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aren!


80%)0%

*0%


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Proses Konsolidasi Subs B ke Subs A + P

Jurnal eliminasi KK :Jurnal eliminasi KK :


31/12 Devidend Income – A xxx

Devidend Income – P xxx

Devidend – B xxx


31/12 Capital stoc – B !xx

"/#$ %e&innin& – B !xx

Investment in B 'P( !xx

Investment in B 'A( !xx

)CI #*uit+ $ B !xx


31/12 )CI #xpense – B xxx

)CI #*uit+ $ B xxx

Devidend – B xxx


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aren!


80%)0%

*0%

N$" E&-A = )0% Se& Earnng A +

)0% *0% N"4 B


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#d 5o,,nderstand


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Parent

Subsidiary

90%

1%

Sa"am Parent y# dimiliki $le"Subsidiary dian##ap seba#aipen#uran#an ekuitas entitask$ns$lidasi (outstanding

common stock of ConsolidatedEntity = 00% & '% = 8'%!

engurangan e"ui!as en!i!as

"#ns#$idasi (&%) !sb dianggap

sebagai reasury st$k


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'a$a pende"a!an Treasury Stock* sa+a yg

dii$i"i #$e+ S* dianggap sebagai Sa+a ,reasuri

( from consolidated viewpoint)

'.arena pena!a!an Sa+a ,reasuri berbasis cost,

a"a diasusi"an S ena!a! ines!asinya di dengan $st met"$d Se+ingga ni$ai investasi diP se$a$u saa dari !a+un "e !a+un

1urna$ "e!i"a S ebe$i sa+a Date Description Debit Credit

Investment in P Xxxx

Cash Xxxx


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Akun P S DEbit Kredit CFS

Balance sheet :

Investment in P 100 0

Investment in S 800

!ners "#$it% 1&000 1&000

Kertas Kerja KonsolidasiKertas Kerja Konsolidasi

Date Description Debit Credit 'reas$r% Stoc( 100

Investment in P 100

7reas,r5 sto. 900 '900(

900

Jurnal Eliinasi KK ! Jurnal Eliinasi KK !


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Proses Konsolidasi P + S

Jurnal eliminasi KK :Jurnal eliminasi KK :


31/12 Devidend Income –P xxx

Devidend – , xxx


31/12 )CI #xpense – , xxx

)CI #*uit+ – , xxx

Devidend – , xxx


31/12 Devidend Income – , xxx

Devidend – P xxx

N$" E&-S = N$" % Net "no2e 'S(

Net "no2e 'S( = Se&arate earnngs + #:dend "no2e


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Akun P S

Income St :

Sales )&000 800

Devidend Income )00

Devidend Income *0

Kertas Kerja KonsolidasiKertas Kerja Konsolidasi

Jurnal Eliinasi KK ! Jurnal Eliinasi KK !Date Description Debit Credit

+1,1) Devidend Income -P )00

Devidend - S )00


+1,1) Devidend Income - S *0

Devidend - P *0

)00 0

*0 0


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Parent

Subsidiary

90%

1%

100. /aaP +

100. /aaS

- 10. /aaS

1. /aaP

-

8. /aaP + 90. /aaS


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Sa"a Anak Perusa"aan Diiliki ole" AnakSa"a Anak Perusa"aan Diiliki ole" AnakPerusa"aan #ainn$aPerusa"aan #ainn$a

Parent

S

%

Saha2 &er,sahaan ana.5ang d2. ana.&er,sahaan ann5a tda.a.an d&era.,.an seaga

saha2 treas,r3


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Parent

80.

S

%

;0%90%

N$"-S = 90%

N$"-7 =


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Parent

80.

S

%

;0%90%

P 2e2a5ar )601000 ,nt,.n:estas d S1 .et.a S 2e2.e.,tas> $/S )001000 dan R/E9010003

S 2e2a5ar 901000 ,nt,.n:estas d 71 .et.a 7 2e2.e.,tas> $/S 9001000 dan R/E

*010003

7 2e2a5ar $/S )001000 dan R/E98010003


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Parent

80.

S

%

;0%90%

P 2e2a5ar )601000 ,nt,.n:estas d S1 .et.a S 2e2.e.,tas> $/S )001000 dan R/E9010003

Na ?a@ar aset neto S=)601000/80% =


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Parent

80.

S

%

;0%90%

S 2e2a5ar 901000 ,nt,.

n:estas d 71 .et.a 7 2e2.e.,tas> $/S 9001000 dan R/E*010003

Na ?a@ar aset neto S

=901000/;0% = 901000

$/S = 9001000

R/E = *01000

Good? = 901000


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Parent

80.

S

%

;0%90%

Na ,., aset neto 7 =


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Parent

80.

S

%

;0%90%

P S %

Separate earnings 211)3000 213000 2*03000

Devidend 203000 2+03000 2)03000

P S %Devidend Income 2)*3000

Devidend Income 21*3000

Devidend Income 2+3000

P S %

4CI5"xp 6S7 23100

4CI5"xp 6'7 21+3+0

N$" E&-S = N$" % S4 se&arate earnng

+ N$" % % o?ner4s S o 7 74 se&arate earnngs


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Parent

80.

S

%

;0%90%

D K

Investment in ' 2)83000

," 2)83000

D K

Investment in S 203000

," 203000

D K

Devidend Income - ' 2+3000

Devidend 5 S 2+3000

D K

Devidend Income - S 21*3000

Devidend 5 ' 21*3000


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Parent

80.

S

%

;0%90%

D K

Dividend Income - P 2)*3000

Devidend 5 S 2)*3000

D K

4CI "xp - ' 21+3+0

Devidend ' 23000

4CI "#$it% 23+0

D K

4CI "xp - S 23100 ; )3800

Devidend 2+3000

4CI "#$it% 2*3900

indirect holding + mutual holding

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