indirect holding + mutual holding edited

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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 ;="