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Bab 10

- Tidak punya hak suara


- Dapat deviden telebih dahulu
- Deviden ditentukan di awal % x lembar saham

% x BV par

- Deviden bersifat kumulatif


- Harga jual ditentukan di awal call price

2012

Total Equity BV 500

BV preferred stock 105 BV preferred stock = (call price x lembar) + deviden in areas

BV common stock 395 = 105 x 1000

Cost FV BV

440 395

Goodwill 45

Alokasi

NCI

Preferred stock P PIC CR

Cost

2012 NI = 2012

Deviden = 30

50 Preferred stock = 10

Common stock = 40 36 IFS

4 NCI share

30 Prefrerred stock = 10 deviden preferred

Common stock = 120 18 P

2 NCI
a) IFS 36
Deviden 18

IIS 18

b) NCI 4
Deviden 2
NCI 2

c) NCI share pre. 10


Deviden pre. 10

d) Preferred stock 200


RE 155
PIC 40
Goodwill 45
IIS 396 90% x 440
NCI 44 10% x 440

e) Preferred stock 100


RE 5
NCI preferred 105

2 Total Equity BV awal 500

NCI 44 NI 30

105 Deviden (30)

Total Equity BV akhir 520

BV preferred stock 105 karena membagikan deviden jika

BC common stock 415 tidak membagikan (+10)

Goodwill 45

460 414

46
2013 Loss

Loss : (40) Cara Haram

(10) deviden IIS = 414 – 45 = 369

(50) IIS 90% (45) NCI = 46 – 5 = 41

NCI 10% (5)

Cara yang Benar

Total equity BV awal 520

NI (40)

Deviden 0

Total Equity BV akhir 480

BV preferred stock 115 105 + 10

BV common stock 365

Goodwill 45

410 90% 369

10% 41
2014

P beli 80% 80.000

BV preferred stock = 115.000 x 80% = 92.000 IIS preferred

80.000 NC

NI 10 preferred stock 8 IFS preferred

(Ada di soal) 20 2 NCI share preferred

10 common stock 9 IFS

1 NCI share

IFS preferred 8 IFS 9

IIS preferred 8 IIS 9

NCI 2 NCI share 1

NCI preferred 2 NCI 1

*constructive method

P/S 100

CS 200 RE 15

RE 125 IIS preferred 92

PIC 40 NCI 23

GW 45 *cost method

IIS 369 P/S 100

NCI 41 RE 15

IIS preferred 80

NCI 23

PIC 12

Total Equity BV awal 480

NI 20

Deviden -

Total equty BV akhir 500 deviden 2013

BV P/S 125 105 + 10 + 10 deviden 2014


BV C/S 375

Goodwill 45 biasa(420) preferred (125)

Nilai Invest 420 378. (90%) 100. (80%) NCI

42. (10%) 25. (20%) IIS

2012 2013 2014

RE awal 160 180 140

NI 50` (40) 20

Deviden (30) - -

IIS akhir 180 140 160

Latihan Soal

E10-5

2.000.000
P  S (80%) 80%
= 2.500.000

P  S Preferred stock 50% for 600.000

Lembar saham preferred = 1.000.000/100 = 10.000

Dividend PS in areas one year = (15%x100) x 10.000 = 150.000

Book Value Preferred Stock = 100 x 10.000 + 150.000 = 1.150.000

Total Common Stock Equity = 3.500.000 – 1.150.000 = 2.350.000

Cost BV

2.500.000 2.350.000

Goodwill 150.000

Allocation of PS = 1.150.000  IIS Preferred (50%) = 575.000

 NCI Preferred (50%) = 575.000

1. IIS Preferrred Stock 575.000


PIC 25.000
Cash 600.000
2. Goodwill = 150.000
3. Dividend = 300.000  150.000 (preferred dividend) IFS Preferred = 150.000
 150.000 (For preferred dividend in areas) NCI Preferred = 150.000
4. Net Income = 400.000  150.000 (for preferred dividend)
 250.000  IFS (80%) = 200.000 and NCI Share (20%) = 50.000
5. Beginning Total Equity = 3.500.000
Net Income = 400.000 Beginning + Dividend – Pembagian Dividend
Dividend = (300.000) 1.150.000 + 150.000 – 300.000
Ending Total Equity = 3.600.000
BV Preferred Stock = (1.000.000) IIS Preferred (50%) = 500.000
BV Common Stock = 2.600.000 NCI Preferred (50%) = 500.000
Goodwill = 150.000
Investment value = 2.750.000 IIS (80%) = 2.200.000
NCI (20%) = 550.000

Total NCI Akhir = 500.000 + 550.000 = 1.050.000