DISPOSAL OF SUBSIDIARIES
25. TAMBAHAN MODAL DISETOR (lanjutan) ADDITIONAL PAID-IN CAPITAL (continued)
Pada bulan Desember 2007, Perusahaan mengakuisisi masing-masing sebesar 75%, 99% dan 99% kepemilikan saham pada EBC, MLE dan MPI. Kombinasi bisnis entitas sepengendali dicatat dengan menggunakan metode penyatuan kepemilikan (pooling of interest). Selisih antara harga pengalihan dan nilai buku dari perusahaan-perusahaan yang diakuisisi sebesar Rp23.358.115.446 disajikan dalam akun “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali” disajikan sebagai bagian dari “Tambahan Modal Disetor” pada bagian Ekuitas dalam laporan posisi keuangan konsolidasian.
In December 2007, the Company acquired respectively 75%, 99% and 99% ownership interest in EBC, MLE and MPI. Business combinations of entities under common control are accounted for using the pooling of interests method. The difference between the transfer price and the book value of the companies acquired by Rp23,358,115,446 presented as "Differences in value from transactions of entities under common control" is presented as part of the "Additional Paid-in Capital" in the Equity section in the consolidated statement of financial position.
Akuisisi tersebut di atas dibiayai dari penerimaan atas penerbitan saham sebanyak 71.913 saham atau sebesar Rp71.913.000.000 di bulan Desember 2007.
The above acquisitions were financed from the proceeds of the issuance of shares as much as 71,913 shares or Rp71,913,000,000 in December 2007.
Perusahaan melepas kepemilikannya di EBC dengan harga pengalihan sebesar Rp52.500.000.000 kepada PT Dian Artha Prakarsa, sehingga kepemilikan Perusahaan pada tanggal 31 Desember 2016 menjadi 0%, sesuai dengan Akta Pengoperan Hak-Hak Atas Saham / Jual Beli No.26 tanggal 7 November 2016.
The Company disposed of its ownership in EBC with the price amounted to Rp52,500,000,000 to PT Dian Artha Prakarsa, the Company's ownership as at 31 December 2016 to 0%, Based on Transfer of Shareholders Rights / Sale and Purchase Deed No.26 dated November 7, 2016 which
Yang dibuat di hadapan Notaris Adi Utama Soegiarto Hanafi, S.H., sehingga Per 31 Desember 2017, Perusahaan tidak lagi mencatat selisih nilai transaksi restrukturisasi entitas sepengendali dari EBC.
was made in the presence of Notary Adi Utama Soegiarto Hanafi, S.H., thus, as of December 31, 2017, the Company no longé recorded differences in value from restructuring transactions of entities under common control from EBC.
b. Selisih nilai transaksi restrukturisasi entitas sepengendali
b. Differences in value from transactions of entities under common control
25. TAMBAHAN MODAL DISETOR (lanjutan) 25. ADDITIONAL PAID-IN CAPITAL (continued)
Perincian harga pengalihan saham dengan nilai buku bersih Entitas Anak yang diakuisisi adalah sebagai berikut:
Details of the purchase prices and net book value of subsidiaries acquired are as follows:
2019 dan/and 2018 Harta
Pengalihan/
Nilai buku
bersih/ Selisih/
Transfer Price Net Book Value Differences
PT Mega Limo Estate 28.413.000.000 22.926.445.124 (5.486.554.876) PT Mega Limo Estate
PT Mega Pasanggrahan
Indah 24.750.000.000 36.409.196.884 11.659.196.884
PT Mega Pasanggrahan Indah
Jumlah 53.163.000.000 59.335.642.008 6.172.642.008 Total
c. Selisih antara aset dan liabilitas pengampunan pajak
c. Differences between tax amnesty assets and liabilities
Berdasarkan Surat Keterangan Pengampunan Pajak (SKPP) antara tanggal 29 September 2016 sampai dengan 11 Oktober 2016 dan Tanda Terima Pernyataan Harta antara tanggal 26 September 2016 sampai dengan 28
September 2016, Perusahaan
mendeklarasikan aset tetap dan tanah belum dikembangkan sebesar Rp 2.515.866.000 dan dicatat pada akun aset pengampunan pajak.
Based on Approval Letter of Tax Amnesty (SKPP) dated between September 29, 2016 until October 11, 2016 and Receipt of Assets Declaration dated between September 26, 2016 until September 28, 2016 the Company declared fixed asset and land for development amounted to Rp 2,515,866,000 and recorded in tax amnesty assets account.
26. SALDO LABA 26. RETAINED EARNINGS
2019 2018
Saldo laba awal 339.670.369.378 322.162.828.347 Beginning balance
Alokasi laba tahun lalu: Allocation of last year income:
Laba (rugi) bersih tahun berjalan (32.206.705.899) 17.507.541.031 Current year income (loss)
27. GOODWILL 27. GOODWILL
Pada bulan September 2008, Perusahaan mengakuisisi sebesar 99,995% kepemilikan saham pada PT Titan Property dari PT Sam Investama dan PT Pada Investama. Transaksi akuisisi ini dicatat dengan menggunakan metode pembelian (Purchase Method). Akuisisi tersebut dibiayai
dengan pengeluaran kas sebesar
Rp18.000.000.000 (Catatan 3g).
In September 2008, the Company acquired amounted to 99.995% ownership interest in PT=Titan Property of PT Sam Investama and PT=Pada Investama. The acquisition was accounted for using the purchase method. The acquisition was financed with cash disbursements amounted to Rp18,000,000,000 (Note 3g).
Goodwill diatribusikan pada posisi PT Titan Property yang kuat dan profitabilitas perdagangan pada properti dan tenaga kerjanya yang tidak dapat diakui secara terpisah sebagai asset tak berwujud.
The goodwill is attributable to PT Titan Property’s strong position and profitability in trading in the market of property and to its workforce, which cannot be separately recognised as an intangible asset.
Selisih antara biaya perolehan dan bagian Perusahaan atas nilai wajar aset dan kewajiban yang dapat diidentifikasi diakui sebagai goodwill Penilaian atas nilai wajar aset dan kewajiban yang dapat diidentifikasi dilakukan oleh manajemen.
Perusahaan telah menghitung nilai wajar aset dan kewajiban serta telah dilakukan assessment terhadap perhitungan tersebut oleh Kantor Akuntan Publik Doli Bambang Sudarmadji & Dadang berdasarkan laporan No. 017/OL-2.10210/DBSD tanggal 1 Februari 2010 dengan hasil assessment sebagai berikut:
The difference between the cost of acquisition over the fair values of assets and liabilities that can be identified is recognized as goodwill. An assessment of the fair value of assets and liabilities that can be identified by management.
The Company has calculated the fair value of assets and liabilities also has made an assessment of these calculations by Doli, Bambang Sudarmadji & Dadang, Public Accountant based on report No. 017 / OL-2.10210 / DBSD dated February 1, 2010 with the results of assessment as follows:
27. GOODWILL (lanjutan) 27. GOODWILL (continued)