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    Transaksi Interperusahaan - Obligasi Upstream

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    inug
    The document discusses intercompany transactions involving bonds. It provides an example where a subsidiary issues bonds that are partially purchased by the parent company. It explains how to record the transaction in the separate company accounts and eliminate entries needed for consolidation. It also discusses how to account for interest payments, amortization of bond premiums/discounts over time, and the impact of gains/losses on constructive retirement of bonds between group companies when preparing consolidated financial statements.

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    Transaksi Interperusahaan - Obligasi Upstream

    Uploaded by

    inug
    42 views11 pages
    The document discusses intercompany transactions involving bonds. It provides an example where a subsidiary issues bonds that are partially purchased by the parent company. It explains how to record the transaction in the separate company accounts and eliminate entries needed for consolidation. It also discusses how to account for interest payments, amortization of bond premiums/discounts over time, and the impact of gains/losses on constructive retirement of bonds between group companies when preparing consolidated financial statements.

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    11. Transaksi Interperusahaan_Obligasi Upstream

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    The document discusses intercompany transactions involving bonds. It provides an example where a subsidiary issues bonds that are partially purchased by the parent company. It explains how to record the transaction in the separate company accounts and eliminate entries needed for consolidation. It also discusses how to account for interest payments, amortization of bond premiums/discounts over time, and the impact of gains/losses on constructive retirement of bonds between group companies when preparing consolidated financial statements.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    42 views11 pages

    Transaksi Interperusahaan - Obligasi Upstream

    Uploaded by

    inug
    The document discusses intercompany transactions involving bonds. It provides an example where a subsidiary issues bonds that are partially purchased by the parent company. It explains how to record the transaction in the separate company accounts and eliminate entries needed for consolidation. It also discusses how to account for interest payments, amortization of bond premiums/discounts over time, and the impact of gains/losses on constructive retirement of bonds between group companies when preparing consolidated financial statements.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 11

    Chapter 7

    Intercompany-profit
    Transaction
    Bonds

    ch 7 : intercompany bond 1
    UP STREAM

    ch 7 : intercompany 2
    bond
    Ilustrasi 1 : Transaksi Obligasi
    Subsidiary menjual obligasi Rp 1.000.000,-; par;
    bunga 8%; 10 tahun tertanggal 1 Januari 2006.
    Parent membeli 10% obligasi Subsidiary sebesar Rp
    100.000,- dengan harga Rp 104.500,-
    Cash Rp 1.000.000
    S
    Bonds Payable Rp 1.000.000

    Investment in Bonds Rp 104.500


    P
    Cash Rp 104.500

    ch 7 : intercompany bond 3
    Kertas Kerja Konsolidasi
    Adj & El.
    Consolid
    Accounts P S
    ated
    Debit Credit
    104,5 0
     Investment in Bond $104,5       
               
    Bonds Payable $1,000 100 $900

    Jurnal eliminasi :
    Bonds Payable 100
    Loss on constructive retirement 4,5
    Investment in Bonds 104,5

    ch 7 : intercompany bond 4
    Subsidiary Company Bonds
    Purchased By Parent

    • Parent memiliki 70% kepemilikan di


    Subsidiary
    • Subsidiary menerbitkan obligasi par Rp 10 juta
    • Dengan premium Rp 100.000
    • Parent membeli 10% bond Subsidiary dengan
    harga Rp 950.000 pada tgl 1 Januari 2005.

    ch 7 : intercompany 5
    bond
    Perhitungan
    Book value bonds purchased : 10% (Rp 10.000.000 + 100.000) = Rp 1.010.000

    Purchased price = 950.000

    Constructive gain on retirement = Rp 60.000

    S P
    Cash Rp 10.100.000 Investment in Bonds Rp 950.000
    Bonds Payable Rp 10.100.000 Cash Rp 950.000

    Kertas Kerja Konsolidasi per 1 Januari 2005 :


    Bonds Payable Rp 1.010.000
    Gain on constructive retirement of bonds Rp 60.000
    Investment in Bonds Rp 950.000
    ch 7 : intercompany 6
    bond
    Pencatatan Obligasi selama 2005
    S P
    Cash Rp 10.100.000 Investment in Bonds Rp 950.000
    Bonds Payable Rp 10.100.000 Cash Rp 950.000

    Pembayaran Bunga (31 Desember 2005)

    Interest Exp Rp 1.000.000 Cash Rp 100.000


    Cash Rp 1.000.000 Interest Income Rp 100.000

    Amortisasi Premium/Discount (31 Desember 2005)

    Bonds Payable Rp 20.000 Investment in Bonds Rp 10.000


    Interest Exp Rp 20.000 Interest Income Rp 10.000

    Saldo Bonds Payable : Rp 10.080.000 Saldo Investment in Bonds : Rp 960.000


    Saldo Interest Expense : Rp 980.000 Saldo Interest Income : Rp 110.000
    ch 7 : intercompany bond 7
    Konsolidasi per 31 Desember 2005
    Kertas Kerja Konsolidasi per 31 Desember 2005 :
    Bonds Payable Rp 1.008.000
    Gain on constructive retirement of bonds Rp 48.000
    Investment in Bonds Rp 960.000

    Interest Income Rp 110.000


    Gain on constructive retirement of bonds Rp 12.000
    Interest Expense Rp 98.000

    Jika ada interest receivable & interest payable berkaitan dengan hutang obligasi
    & investasi obligasi, maka kedua akun tersebut akan dieliminasi

    Interest Payable xxx


    Interest Receivable xxx

    ch 7 : intercompany 8
    bond
    Konsolidasi per 31 Desember 2005
    Kertas Kerja Konsolidasi per 31 Desember 2005 :
    Bonds Payable Rp 1.008.000
    Gain on constructive retirement of bonds Rp 48.000
    Investment in Bonds Rp 960.000

    Interest Income Rp 110.000


    Gain on constructive retirement of bonds Rp 12.000
    Interest Expense Rp 98.000

    Pada transaksi down stream, pengakuan gain/loss


    on constructive retirement mempengaruhi
    perhitungan NCI Expense.
    ch 7 : intercompany 9
    bond
    Perhitungan NCI Expense

    NCI Expense = % NCI x (Net Income S – amortisasi EV + Constructive


    Gain – piecemeal of gain)

    NCI Expense = % NCI x (Net Income S – amortisasi EV - Constructive


    Loss + piecemeal of loss)

    ch 7 : intercompany 10
    bond
    Konsolidasi tahun ke 2 dst
    • Constructive Gain atau Constructive loss
    akan muncul sebagai selisih dari eliminasi
    akun “Bond Payable” dengan akun
    “Investment in Bond” dan dicatat dengan
    akun “Retained Earnings”.

    Bonds Payable Rp1.006.000


    Retained Earnings Rp 36.000 x %P
    NCI Expense Rp 36.000 x %NCI
    Investment in Bonds Rp 970.000

    Interest Income Rp110.000


    Retained Earnings Rp 12.000 x %P
    NCI Expense Rp 12.000 x %NCI
    Interest Expense Rp 98.000 11
    ch 7 : intercompany bond

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