RCTI RCT
44. LIABILITAS KEPADA PEMEGANG POLIS LIABILITIES TO POLICY HOLDERS
Dalam rangka memenuhi Surat Keputusan Menteri Keuangan No. 426/KMK.06/2003, MNC Life telah melakukan perhitungan liabilitas manfaat polis masa depan. Perhitungan liabilitas manfaat polis masa depan pada tanggal 31 Desember 2010 masih dalam proses untuk mendapat pengesahan dari Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam- LK).
In compliance with the Decree of Minister of Finance No. 426/KMK.06/2003, the computation of liability for future policy benefits of MNC Life. The computation of liability for future policy benefits as of December 31, 2010 are still in process of obtaining approval from the Capital Market and Financial Institution Supervisory Agency (Bepepam-LK).
45. AKUISISI ENTITAS ANAK 45. ACQUISITIONS OF SUBSIDIARIES
a. Pada tahun 2011, beberapa entitas anak melakukan transaksi akuisisi sebagai berikut:
a. In 2011, certain subsidiaries performed acquisitions as follows:
Pada tahun 2011, BCI telah mengakuisisi 99,90% saham PT Jamindo General Insurance (JGI) (Catatan 4). Akuisisi ini dipertanggungjawabkan dengan metode pembelian berdasarkan nilai wajar aset bersih PT Jamindo General Insurance pada tanggal 20 Desember 2011.
In 2011, BCI has acquired 99.90% saham PT Jamindo General Isurance (JGI) (Note 4). This acquisition was accounted for using the purchase method based on the fair value of the net assets of PT Jamindo General Insurance as of December 20, 2011.
Pada tanggal 15 Juli 2011, MNCN telah mengakuisisi 90% saham RSSS. Kepemilikan non-pengendali (10%) diakui pada tanggal akuisisi yang diukur dari nilai wajar kepentingan non-pengendali sejumlah Rp 300 juta. Estimasi nilai wajar ditetapkan dengan metode pendapatan.
On July 15, 2011, MNCN acquired 90% ownership in RSSS. The non-controlling interests (10%) recognized at acquisition date was measured by reference to the fair value of the non-controlling interests and amounted to Rp 300 million. The fair value was estimated by applying an income approach.
Nilai wajar asset bersih entitas anak di atas pada tanggal akuisisi adalah sebagai berikut:
The fair value of each those subsidiaries on the acquisition date are as follows:
JGI RSSS
Nilai wajar aset bersih diperoleh: Fair value of the net assets acquired:
Aset 57.725 3.092 Assets
Liabilitas (18.883) (92) Liabilities
Nilai wajar aset bersih 38.842 3.000 Fair value of the net assets
Biaya akuisisi 40.460 14.000 Acquisition cost
Ditambah: Kepentingan nonpengendali 39 300 Add: Non-controlling interests Dikurangi: Nilai wajar aset teridentifikasi Less: Fair value of identifiable net
yang diperoleh (38.842) (3.000) assets acquired
Goodwill yang timbul dari akuisisi 1.657 11.300 Goodwill arising from acquisition Biaya akuisisi (40.460) (14.000) Acquisition cost
Dikurangi: Less:
Kas dan setara kas diperoleh 44.589 112 Cash and cash equivalents acquired Arus kas keluar bersih 4.129 (13.888) Net cash outflow on acquisition
b. Pada bulan Juni 2010, Mediacom menukar obligasi wajib tukar sebesar Rp 1.432.445 juta dengan 1.525.268.700 lembar saham atau 24,54% saham MNCSV (Catatan 12). Perolehan sebagian kepemilikan Mediacom di MNCSV ini dipertanggungjawabkan dengan metode pembelian berdasarkan nilai wajar aset bersih MNCSV pada tanggal 30 Juni 2010, sebagai berikut:
b. In June 2010, Mediacom has exchanged mandatory exchangeable bonds amounting to Rp 1,432,445 million with 1,525,268,700 shares or 24.54% MNCSV’s shares (Note 12). Acquisition of majority ownership in MNCSV is accounted for using the purchase method based on the fair value of MNCSV’s net assets on June 30, 2010, as follows:
MNCSV
Nilai wajar aset bersih diperoleh 203.159 Fair value of net assets acquired Goodwill positif (Catatan 18) 1.229.286 Goodwill positive (Note 18) Jumlah biaya perolehan 1.432.445 Total acquisition cost
Penyelesaian biaya perolehan - The completion of acquisition cost - melalui penukaran obligasi wajib through the exchange mandatory
tukar (MEB) 1.432.445 exchangeable bonds (MEB)
Tidak terdapat arus kas yang keluar dalam penukaran MEB ini.
There was no cash out flow from MEB's exchange.
c. Pada tahun 2010, beberapa entitas anak
melakukan transaksi akuisisi sebagai berikut: c. In 2010, certain subsidiaries performed acquisitions as follows: Pada tanggal 13 Januari 2010, LTON,
entitas anak, telah membeli 50,01% saham Letang Game Ltd (Letang). Pembayaran secara tunai sebesar US$ 3,315 juta dilakukan pada saat dicapainya kesepakatan akuisisi dan sisanya akan dibayar pada tahun 2011 dan 2012, setelah mempertimbangkan kinerja Letang atas beberapa target keuangan dan operasional.
On January 13, 2010, LTON, a subsidiary, has acquired 50.01% shares of Letang Game Ltd (Letang), with payment of US$ 3.315 million in cash upon the closing of the acquisition and the remainder to be paid in 2011 to 2012 after taking into account Letang’s performance on certain financial and operational milestones.
Pada tanggal 17 Maret 2010, MIMEL bersama-sama dengan LTON telah mengakuisisi 75% saham biasa Innoform Media Pte Ltd (Innoform), senilai S$ 9,75 juta. Bagian kepemilikan MIMEL adalah 25% dan LTON sebesar 50%. Pada Juni 2010, LTON menambah 25% kepemilikan dengan membeli saham baru yang diterbitkan oleh Innoform. Dengan demikian, kepemilikan MIMEL turun menjadi 12,5% dan LTON meningkat menjadi 75%.
On March 17, 2010, MIMEL jointly with LTON acquired 75% of the shares of Innoform Media Pte Ltd ("Innoform), for a total amount of S$ 9.75 million. MIMEL was apportioned 25% ownership and LTON, was assigned 50%. In June 2010, LTON increased its ownership by 25% through the purchase of new shares issued by Innoform. Accordingly, the MIMEL ownership decreased to 12.5% and LTON increased to 75%.
Pada tanggal 31 Agustus 2010, MNC bersama dengan MIMEL dan LTON telah mengakuisisi 100% saham PT. Linktone Indonesia (Linktone). Akuisisi ini dipertanggungjawabkan dengan metode pembelian berdasarkan nilai wajar aset Linktone.
On August 31, 2010, MNC, MIMEL and LTON acquired 100% shares PT. Linktone Indonesia (Linktone). This acquisition was accounted for using the purchase method based on the fair value of the net assets of Linktone.
Pada tanggal 12 September 2010, MNCN telah mengakuisisi 34,7% saham PT. Radio Cakra Awigra (RCA). Akuisisi ini dipertanggungjawabkan dengan metode pembelian berdasarkan nilai wajar aset RCA.
On September 12, 2010, MNCN acquired 34.7% ownership in PT. Radio Cakra Awigra (RCA). This acquisition was accounted for using the purchase method based on the fair value of the net assets of RCA.
Pada bulan Nopember 2010, BCI telah mengakuisisi 99,90% saham PT MNC Life Assurance (MNC Life). Akuisisi ini dipertanggungjawabkan dengan metode pembelian berdasarkan nilai wajar aset bersih MNC Life.
In November 2010, BCI acquired 99.90% shares of PT MNC Life Assurance (MNC Life). The acquisition was accounted for using the purchase method based on the fair value of the net assets of MNC Life.
Pada tanggal 15 Desember 2010, MNCN telah mengakuisisi 75% saham PT. Radio Arief Rachman Hakim (RARH). Akuisisi ini dipertanggungjawabkan dengan metode pembelian berdasarkan nilai wajar aset RARH.
On December 15, 2010, MNCN acquired 75% shares PT. Radio Arief Rachman Hakim (RARH). This acquisition was accounted for using the purchase method based on the fair value of the net assets of RARH.
Nilai wajar aset bersih entitas anak di atas pada tanggal akuisisi adalah sebagai berikut:
The fair value of each those subsidiaries on the acquisition date are as follows:
Letang Innoform Linktone RCA RARH MNC Life
Nilai wajar aset bersih diperoleh: Fair value of the net assets acquired:
Aset lancar 7.782 14.012 39.600 2.510 5.385 59.959 Current assets
Aset tetap bersih 712 29.213 3.459 1.390 21 - Property and equipment - net
Aset lain-lain 22.283 73.083 59.993 - - - Other assets
Liabilitas (2.606) (55.058) (44.326) (2.750) (7.345) (48.033) Liabilities
Nilai wajar aset bersih 28.171 61.250 58.726 1.150 (1.939) 11.926 Fair value of the net assets
Nilai wajar aset bersih diperoleh 14.088 38.282 58.726 399 (1.454) 11.914 Fair value of the net assets acquired
Goodwill 48.596 26.269 174.361 1.101 10.454 3.870 Goodwill
Jumlah biaya perolehan 62.684 64.551 233.087 1.500 9.000 15.784 Total acquisition cost
Penyelesaian biaya perolehan melalui: Settlement of acquisition cost through:
Pembayaran tunai di tahun 2010 30.331 64.551 233.087 500 9.000 15.784 Cash payment in 2010
Utang 32.353 - - 1.000 - - Payable
Jumlah biaya perolehan 62.684 64.551 233.087 1.500 9.000 15.784 Total acquisition cost
Arus kas keluar bersih sehubungan
dengan akuisisi di tahun 2010: Net cash outflow on the acquisition in 2010:
Pembayaran tunai biaya akuisisi (30.331) (64.551) (233.087) (500) (9.000) (15.784) Cash payment of acquisition cost
Kas dan setara kas diperoleh 539 14.012 3.245 128 78 28.787 Cash and cash equivalents acquired
Arus kas keluar bersih (29.792) (50.539) (229.842) (372) (8.922) 13.003 Net cash outflows
46. SIFAT DAN TRANSAKSI PIHAK BERELASI 46. NATURE OF RELATIONSHIP AND