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Chapter 9Chapter 9
Indirect &Indirect &
Mutual HoldingsMutual Holdings
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DDirect Holdingsirect Holdings
Parent
Subsidiary A
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DDirect Holdingsirect 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 yyy
Expense xxx yyy
Net Income 200 100
DEVIDEND (160 (!0
KKertas Kerja Konsolidasiertas Kerja Konsolidasi
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Indirect HoldingsIndirect Holdings
Father –son- grandson
Direct Holdings
Indirect Holdings
Parent
Subsidiary B
Subsidiary A
80%
60%
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Indirect HoldingsIndirect 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 HoldingsIndirect Holdings-Proses Konsolidasi-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 aaa
Expense xxx yyy aaa
Net Income 200 100 60
DEVIDEND (160 (!0 (40
KKertas Kerja Konsolidasiertas Kerja Konsolidasi
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Proses Konsolidasi Subs B ke Subs AProses Konsolidasi Subs B ke Subs A
"#$nal eliminasi %% &"#$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 HoldingsIndirect Holdings-Proses Konsolidasi-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 HoldingsIndirect Holdings-Proses Konsolidasi-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$nins * <20, x 60, x sepa$ate ea$nins
-8
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Indirect HoldingsIndirect Holdings-Proses Konsolidasi-Proses Konsolidasi
Father –son- grandson
Parent
Subsidiary B
Subsidiary A
80%
60%
=a3a %onsolidasi &
=a3a 5<
!0, sepa$ate ea$nin *
<(!0, x 60, sep8 Ea$nin -
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100, =a3a5
100, =a3a*
100, =a3a-+ + = =a3a %onsolidasi
PROSES PENGGABUNGAN/ONSO!"#AS" !ABA/RUG"
!0,
-20, =a3a
*
100, =a3a5 +
!0, =a3a* + > =a3a -
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100, =a3a5
100, =a3a*
100, =a3a-+ + = =a3a %onsolidasi
PROSES PENGGABUNGAN/ONSO!"#AS" !ABA/RUG"
!0,
-20, =a3a
*
100, =a3a5 +
!0, =a3a* + > =a3a -
N$" E&ense 'A(
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100, =a3a5
!0, =a3a*
100, =a3a-+ + = =a3a %onsolidasi
PROSES PENGGABUNGAN/ONSO!"#AS" !ABA/RUG"
-40, =a3a
-
100, =a3a5 +
!0, =a3a* +
60, =a3a-
60,
= =a3a %onsolidasi
N$" E&ense 'B(
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Indirect HoldingsIndirect Holdings-Proses Konsolidasi-Proses Konsolidasi
Father –son- grandson
Parent
Subsidiary B
Subsidiary A
80%
60%
=a3a %onsolidasi &
100, =a3a 5<
!0, sepa$ate ea$nin *
<(!0, x 60, sep8 Ea$nin -
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100, =a3a5
100, =a3a*
100, =a3a-+ + = =a3a %onsolidasi
PROSES PENGGABUNGAN/ONSO!"#AS" !ABA/RUG"
-40, =a3a
-
100, =a3a5 +
!0, =a3a* +
60, =a3a-
60,
-20, x
60, =a3a-
- 20, =a3a*
= =a3a %onsolidasi
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PPerhitungan NCI-!penseerhitungan NCI-!pense
NCI/Expense (- + 40, x Sepa$ate ea$nins -
NCI/Expense (* + 20, x Sepa$ate ea$nins *
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Proses Konsolidasi Subs A ke PProses Konsolidasi Subs A ke P
"#$nal eliminasi %% &"#$nal eliminasi %% &
Date Description Debit Credit
'112 Devidend Income ) 5 xxx
Devidend ) * xxx
Date Description Debit Credit
'112 NCI Exp ) * xxx
Devidend ) * xx
NCI E.#ity ) * xxx
Date Description Debit Credit
'112 Capital stoc ) * xx
E/ 3einnin ) * xx
Investment in * xx
NCI E.#ity / * xx
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Proses Konsolidasi Subs B" Subs A dan PProses Konsolidasi Subs B" Subs A dan P
9am3a7an "#$nal eliminasi %% &9am3a7an "#$nal eliminasi %% &
Date Description Debit Credit
'112 Investment in S xxx
etained Ea$nins xxx
"#$nal penyes#aian saldo investasi 5 e saldo e#itas S"#$nal penyes#aian saldo investasi 5 e saldo e#itas S
"#$nal eliminasi a#n $esip$oal ai3at t$ansasi 5/S"#$nal eliminasi a#n $esip$oal ai3at t$ansasi 5/S
Date Description Debit Credit
'112 Sales xxx
COGS xxx
Date Description Debit Credit
'112 COGS xxx
Invento$y xxx
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Connecting Affiliates
aren!
Subsidiary BSubsidiary A
80%)0%
*0%
Kepemilikan Parent atas B =80% x 40% = 32% (indiret!
Kepemilikan Parent atas B = 20% (diret!
= )%
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Connecting Affiliates
aren!
Subsidiary BSubsidiary A
80%)0%
*0%
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Proses Konsolidasi Subs B ke Subs A + P
Jurnal eliminasi KK :Jurnal eliminasi KK :
Date Description Debit Credit
31/12 Devidend Income – A xxx
Devidend Income – P xxx
Devidend – B xxx
Date Description Debit Credit
31/12 Capital stoc – B !xx
"/#$ %e&innin& – B !xx
Investment in B 'P( !xx
Investment in B 'A( !xx
)CI #*uit+ $ B !xx
Date Description Debit Credit
31/12 )CI #xpense – B xxx
)CI #*uit+ $ B xxx
Devidend – B xxx
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Connecting Affiliates
aren!
Subsidiary BSubsidiary A
80%)0%
*0%
N$" E&-A = )0% Se& Earnng A +
)0% *0% N"4 B
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#d 5o,,nderstand
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Parent
Subsidiary
90%
1%
Sa"am Parent y# dimiliki $le"Subsidiary dian##ap seba#aipen#uran#an ekuitas entitask$ns$lidasi (outstanding
common stock of ConsolidatedEntity = 00% & '% = 8'%!
engurangan e"ui!as en!i!as
"#ns#$idasi (&%) !sb dianggap
sebagai reasury st$k
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'a$a pende"a!an Treasury Stock* sa+a yg
dii$i"i #$e+ S* dianggap sebagai Sa+a ,reasuri
( from consolidated viewpoint)
'.arena pena!a!an Sa+a ,reasuri berbasis cost,
a"a diasusi"an S ena!a! ines!asinya di dengan $st met"$d Se+ingga ni$ai investasi diP se$a$u saa dari !a+un "e !a+un
1urna$ "e!i"a S ebe$i sa+a Date Description Debit Credit
Investment in P Xxxx
Cash Xxxx
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Akun P S DEbit Kredit CFS
Balance sheet :
Investment in P 100 0
Investment in S 800
!ners "#$it% 1&000 1&000
Kertas Kerja KonsolidasiKertas Kerja Konsolidasi
Date Description Debit Credit 'reas$r% Stoc( 100
Investment in P 100
7reas,r5 sto. 900 '900(
900
Jurnal Eliinasi KK ! Jurnal Eliinasi KK !
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Proses Konsolidasi P + S
Jurnal eliminasi KK :Jurnal eliminasi KK :
Date Description Debit Credit
31/12 Devidend Income –P xxx
Devidend – , xxx
Date Description Debit Credit
31/12 )CI #xpense – , xxx
)CI #*uit+ – , xxx
Devidend – , xxx
Date Description Debit Credit
31/12 Devidend Income – , xxx
Devidend – P xxx
N$" E&-S = N$" % Net "no2e 'S(
Net "no2e 'S( = Se&arate earnngs + #:dend "no2e
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Akun P S
Income St :
Sales )&000 800
Devidend Income )00
Devidend Income *0
Kertas Kerja KonsolidasiKertas Kerja Konsolidasi
Jurnal Eliinasi KK ! Jurnal Eliinasi KK !Date Description Debit Credit
+1,1) Devidend Income -P )00
Devidend - S )00
Date Description Debit Credit
+1,1) Devidend Income - S *0
Devidend - P *0
)00 0
*0 0
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Parent
Subsidiary
90%
1%
100. /aaP +
100. /aaS
- 10. /aaS
1. /aaP
-
8. /aaP + 90. /aaS
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Sa"a Anak Perusa"aan Diiliki ole" AnakSa"a Anak Perusa"aan Diiliki ole" AnakPerusa"aan #ainn$aPerusa"aan #ainn$a
Parent
S
%
Saha2 &er,sahaan ana.5ang d2. ana.&er,sahaan ann5a tda.a.an d&era.,.an seaga
saha2 treas,r3
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Sa"a Anak Perusa"aan Diiliki ole" AnakSa"a Anak Perusa"aan Diiliki ole" AnakPerusa"aan #ainn$aPerusa"aan #ainn$a
Parent
80.
S
%
;0%90%
N$"-S = 90%
N$"-7 =
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Sa"a Anak Perusa"aan Diiliki ole" AnakSa"a Anak Perusa"aan Diiliki ole" AnakPerusa"aan #ainn$aPerusa"aan #ainn$a
Parent
80.
S
%
;0%90%
P 2e2a5ar )601000 ,nt,.n:estas d S1 .et.a S 2e2.e.,tas> $/S )001000 dan R/E9010003
S 2e2a5ar 901000 ,nt,.n:estas d 71 .et.a 7 2e2.e.,tas> $/S 9001000 dan R/E
*010003
7 2e2a5ar $/S )001000 dan R/E98010003
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Sa"a Anak Perusa"aan Diiliki ole" AnakSa"a Anak Perusa"aan Diiliki ole" AnakPerusa"aan #ainn$aPerusa"aan #ainn$a
Parent
80.
S
%
;0%90%
P 2e2a5ar )601000 ,nt,.n:estas d S1 .et.a S 2e2.e.,tas> $/S )001000 dan R/E9010003
Na ?a@ar aset neto S=)601000/80% =
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Sa"a Anak Perusa"aan Diiliki ole" AnakSa"a Anak Perusa"aan Diiliki ole" AnakPerusa"aan #ainn$aPerusa"aan #ainn$a
Parent
80.
S
%
;0%90%
S 2e2a5ar 901000 ,nt,.
n:estas d 71 .et.a 7 2e2.e.,tas> $/S 9001000 dan R/E*010003
Na ?a@ar aset neto S
=901000/;0% = 901000
$/S = 9001000
R/E = *01000
Good? = 901000
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Sa"a Anak Perusa"aan Diiliki ole" AnakSa"a Anak Perusa"aan Diiliki ole" AnakPerusa"aan #ainn$aPerusa"aan #ainn$a
Parent
80.
S
%
;0%90%
Na ,., aset neto 7 =
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Sa"a Anak Perusa"aan Diiliki ole" AnakSa"a Anak Perusa"aan Diiliki ole" AnakPerusa"aan #ainn$aPerusa"aan #ainn$a
Parent
80.
S
%
;0%90%
P S %
Separate earnings 211)3000 213000 2*03000
Devidend 203000 2+03000 2)03000
P S %Devidend Income 2)*3000
Devidend Income 21*3000
Devidend Income 2+3000
P S %
4CI5"xp 6S7 23100
4CI5"xp 6'7 21+3+0
N$" E&-S = N$" % S4 se&arate earnng
+ N$" % % o?ner4s S o 7 74 se&arate earnngs
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Sa"a Anak Perusa"aan Diiliki ole" AnakSa"a Anak Perusa"aan Diiliki ole" AnakPerusa"aan #ainn$aPerusa"aan #ainn$a
Parent
80.
S
%
;0%90%
D K
Investment in ' 2)83000
," 2)83000
D K
Investment in S 203000
," 203000
D K
Devidend Income - ' 2+3000
Devidend 5 S 2+3000
D K
Devidend Income - S 21*3000
Devidend 5 ' 21*3000
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Sa"a Anak Perusa"aan Diiliki ole" AnakSa"a Anak Perusa"aan Diiliki ole" AnakPerusa"aan #ainn$aPerusa"aan #ainn$a
Parent
80.
S
%
;0%90%
D K
Dividend Income - P 2)*3000
Devidend 5 S 2)*3000
D K
4CI "xp - ' 21+3+0
Devidend ' 23000
4CI "#$it% 23+0
D K
4CI "xp - S 23100 ; )3800
Devidend 2+3000
4CI "#$it% 2*3900