Tugas Pertemuan 11 - Alya Sufi Ikrima - 041911333248 [PDF]

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Nama: Alya Sufi Ikrima NIM: 041911333248 Kelas: A1-SP Tugas Pertemuan 11 – Indirect and Mutual Holdings



E 9-1 Calculation of indirect holdings ownership Required: 1. What type of indirect holdings existed for the three companies in 2013? What percent of ownership did Pandu TBK have over Dewa TBK? In 2013, Pandu TBK only have indirect holdings of Dewa TBK through Sunda TBK, so the structure is the father-son-grandson. The percentage of ownership is calculated as follows: Pandu’s ownership of Sunda x Sunda’s ownership of Dewa (90% x 60%) = 54% 2. What type of indirect holdings existed for the three companies in 2014? What percent of ownership did Pandu TBK have over Dewa TBK? In 2014, Pandu TBK has both indirect and direct ownership of Dewa TBK, so the structure is the connecting affiliates. The percentage of ownership is calculated as follows: Pandu’s indirect ownership of Dewa (a) + Pandu’s direct ownership of Dewa = 74%



E 9-2 Income allocation schedule Required: Prepare the income allocation schedule to show controlling and non-controlling shares for 2016. Consolidated Income Statement Computation



Particulars Net income Add: Share in gain of CI in Bhima Less: Share in loss of CI in Shiva



Particulars Non-current liabilities: Share of NCI in Bhima Share of NCI in Shiva



Particulars Share in loss if CI in Shiva



Amount $1,200,000 = Net income of Bhima x 90% $720,000 = Net loss of Shiva x 75% ($375,000) Total Net Income $1,545,000



Consolidated Balance Sheet Computation = Net income of Bhima x 10% = Net loss of Shiva x 25% Income Statement of Bhima Computation = Net loss of Shiva x 25%



Amount $80,000 ($125,000)



Amount ($125,000)



E 9-4 Determine equation to compute income from subsidiary, controlling share, and noncontrolling interest share Required: Determine the following: 1. The equation for determining Putra’s income from Sora → Putra owns 80% direct shares of Sora and 48% (60%*80%) of indirect shares of Touma. Putra’s income from Sora= 80% (B + 60%C) 2. The equation for determining Putra and Subsidiaries’ controlling interest share of consolidated net income for 2016 → Putra owns 80% direct shares of Sora and 48% (60%*80%) of indirect shares of Touma. Putra also owns 20% direct shares of Touma. CI = A + 80% (B + 60%C) + 20% C 3. The equation for determining Putra and Subsidiaries’ noncontrolling interest share for 2016 → Sora has 20% noncontrolling interest share, and Touma has 52% (40%+(20%*80%)) NCI = 20% (B + 60%C) + 20%C