A Nilai Saham

Excess Fair Value Over Book Value

Book Value
Implied
Investment in Jeko
Percentage Investment

C Excess Allocated
Book Value Fair Value
Land Rp 709,000,000 Rp 776,000,000
Plant Assets -net Rp 550,000,000 Rp 648,000,000
Bond Payable Rp 400,000,000 Rp 500,000,000

Goodwill
Total

B PT Famansa
Consolidation Worksheet
At January 1, 2020

Famansa Jeko

Assets
Cash Rp 207,000,000 Rp 75,000,000
Receivable -net Rp 180,000,000 Rp 202,000,000
Inventories Rp 258,000,000 Rp 170,000,000
Land Rp 804,000,000 Rp 709,000,000
Plan Assets -net Rp 677,000,000 Rp 550,000,000
Investment in Jeko Rp 1,275,000,000
Goodwill
Total Assets Rp 3,401,000,000 Rp 1,706,000,000

Liabilities and Stockholders' Equity

Account Payable Rp 605,000,000 Rp 225,000,000
Bond Payable Rp 800,000,000 Rp 400,000,000
Capital Stock, 15 par Rp 1,050,000,000 Rp 650,000,000
Retained Earning Rp 946,000,000 Rp 431,000,000
Non Controlling Interest (NCI)
Total Liabilities and Equity Rp 3,401,000,000 Rp 1,706,000,000
 Rp 419,000,000
Rp 1,081,000,000
Rp 1,500,000,000
Rp 1,275,000,000
85%

Allocation
Rp 67,000,000
Rp 98,000,000
-Rp 100,000,000
Rp 65,000,000
Rp 354,000,000
Rp 419,000,000

mansa
n Worksheet
y 1, 2020

Consolidated Fair Value Difference

Rp 282,000,000 Rp 75,000,000 Rp -
Rp 382,000,000 Rp 202,000,000 Rp -
Rp 428,000,000 Rp 170,000,000 Rp -
Rp 1,580,000,000 Rp 776,000,000 Rp 67,000,000
Rp 1,325,000,000 Rp 648,000,000 Rp 98,000,000
Rp - Rp -
Rp 354,000,000 Rp -
Rp 4,351,000,000 Rp 165,000,000

Rp 830,000,000 Rp 225,000,000 Rp -
Rp 1,300,000,000 Rp 500,000,000 -Rp 100,000,000
Rp 1,050,000,000
Rp 946,000,000
Rp 225,000,000 Rp -
Rp 4,351,000,000 -Rp 100,000,000