indirect holding + mutual holding edited
TRANSCRIPT
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Chapter 9
Indirect & Mutual
Holdings
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Direct Holdings
Parent
Subsidiary A
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Direct 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 yyyExpense xxx yyy
Net Income 200 100
DEVIDEND (160 (!0
Kertas Kerja Konsolidasi
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INDIRECT HOLDING
indirect holdingadalah investasi yangmemunginan investor untumengendalian atau mempengaruhi
secara signi!an perusahaan lain tidamelalui epemilian saham langsung"melainan melalui ana
perusahaannya#
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$TR%&T%R INDIRECT HOLDING
Indirect holding berstruktur induk-anak-cucu
Indirect holding berstrukturconnecting afliates
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Indirect Holdings
Father son- grandson
Direct Holdings
Indirect Holdings
Parent
Subsidiary B
Subsidiary A
80%
60%
NCI Share atas B = 40% + 20% x 60%
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Indirect Holdings
Father son- grandson
Parent
Subsidiary B
Subsidiary A
80%
60% NCI-B = 40%
NCI-A = 20%
NCI-B Exp = 40% x N/I (B)
NCI-A Exp = 20% x Sep Earning (A)
NCI-A Exp = 20% x 60% x NI (B)
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Indirect Holdings-Proses Konsolidasi
Father son- grandson
Parent
Subsidiary B
Subsidiary A
80%
60%
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Accounts P A B CFS
Sales xxx yyy aaa
Devidend
Income 64 24 0
COGS xxx yyy aaaExpense xxx yyy aaa
Net Income 200 100 60
DEVIDEND (160 (!0 (40
Kertas Kerja Konsolidasi
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Proses Konsolidasi Subs B ke Subs A
"#$nal eliminasi %% &
Date Description Debit Credit
'112 Devidend Income ) * 24 + 60, x 40
Devidend ) - 24
Date Description Debit Credit
'112 NCI Exp ) - 40, x 60 + 24
Devidend ) - 40, x 40 + 16
NCI E.#ity / - ! + (40, x 20
Date Description Debit Credit
'112 Capital stoc ) - xx
E/ 3einnin ) - xx
Investment in - xx
NCI E.#ity / - xx
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Indirect Holdings-Proses Konsolidasi
Father son- grandson
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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Indirect Holdings-Proses Konsolidasi
Father son- grandson
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 * "111
D K
Devidend Income T ;7"111
Devidend ? $ ;7"111
D K
Devidend Income $ ;06"111
Devidend ? T ;06"111
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Saha" Anak Perusahaan Di"iliki oleh Anak Perusahaan$ainn%a
Parent
21:
S
30%0%
D K
Dividend Income , ;56"111
Devidend ? $ ;56"111
D K
NCI E.p T ;07""111
NCI E4uity ;="