a.

Goodwill at the date of acquistion ( PT Bocah )

Invesment Cost Rp 110,000,000

Book value of equities ( PT Cucu )
Common Stock Rp 150,000,000
Additional Paid-In Capital Rp 10,000,000
Retained earnings Rp 10,000,000
Total Equities Rp 170,000,000
PT Ortu's share Rp 102,000,000
Goodwill Rp 8,000,000

Rp 8,000,000
Goodwill amortisasi/years Rp 1,600,000
5

b. Goodwill at the date of acquistion (PT Ortu)

Invesment Cost Rp 200,000,000

Book value of equities ( PT Cucu )
Common Stock Rp 200,000,000
Additional Paid-In Capital Rp 30,000,000
Retained earnings Rp 15,000,000
Total Equities Rp 245,000,000
PT Ortu's share Rp 196,000,000.00
Goodwill Rp 4,000,000

Rp 4,000,000
Goodwill amortisasi/years Rp 800,000
5

c. Consolidated net income ( PT Bocah )

Separate operating income of PT Bocah Rp 20,000,000

Separate operating income of PT Cu Rp 1,500,000
PT Bocah's proporsionate share Rp 9,000,000

Goodwill amortisation per years Rp 1,600,000

Income from PT Cucu Rp 7,400,000
Consolidated net income PT Bocah Rp 27,400,000

d. Consolidated net income ( PT Ortu )

Separate operating income of PT Bocah Rp 40,000,000

Separate operating income of PT Cu Rp 27,400,000
PT Bocah's proporsionate share Rp 21,920,000

Goodwill amortisation per years Rp 800,000

Income from PT Cucu Rp 21,120,000
Consolidated net income PT Bocah Rp 61,120,000

e. Invesment in PT Cucu Stock

Item Debit Kredit
Purchase Rp 110,000,000
Income From PT Cucu Rp 9,000,000
Dividends declared Rp 3,000,000
Goodwill amortisation Rp 1,600,000

f. Invesment in PT Bocah Stock

Item Debit Kredit

Purchase Rp 200,000,000
Income From PT Cucu Rp 21,920,000
Dividends declared Rp 8,000,000
Goodwill amortisation Rp 800,000

g. PT Bocah Records transaction with the following entries :

Item Debit Kredit

Invesment in PT Cucu stock Rp 110,000,000
Cash Rp 110,000,000
Record purchase of PT Bocah stock
Invesment in PT Cucu stock Rp 7,400,000
Income from PT Cucu Rp 7,400,000
Record Income from subsidiary
Cash Rp 3,000,000
Invesment in PT Cucu stock Rp 3,000,000
Record Dividends from subsidiary

h. PT Ortu Records transaction with the following entries :

Item Debit Kredit

Invesment in PT Cucu stock Rp 200,000,000
Cash Rp 200,000,000
Record purchase of PT Bocah stock
Invesment in PT Cucu stock Rp 21,120,000
 Income from PT Cucu Rp 21,120,000
Record Income from subsidiary
Cash Rp 8,000,000
Invesment in PT Cucu stock Rp 8,000,000
Record Dividends from subsidiary

PT Ortu, PT Bocah and PT Cucu

Financial Statement 2011 ( Adjusted )
PT Ortu PT Bocah
Comprehensive Income
Sale Rp 850,000,000 Rp 600,000,000
Cost of Goods Sold -Rp 500,000,000 -Rp 480,000,000
Operating expense -Rp 310,000,000 -Rp 100,000,000
Net Income Rp 40,000,000 Rp 20,000,000
Income From Subsidiary Rp 21,120,000 Rp 7,400,000
Consolidated net income Rp 61,120,000 Rp 27,400,000
Retained Earnings
Retained Earnings January, 1 Rp 20,000,000 Rp 15,000,000
( Consolidated ) Net Income Rp 61,120,000 Rp 27,400,000
Rp 42,400,000
Dividends Declared Rp 25,000,000 -Rp 10,000,000
Retained Earnings December,31 Rp 56,120,000 Rp 32,400,000
Financial Position
Invesment in PT Cucu Stock Rp 114,400,000
Invesment in PT Bocah Stock Rp 213,120,000
Cash Rp 13,000,000 Rp 43,000,000
Accounts Receivable Rp 45,000,000 Rp 20,000,000
Inventory Rp 80,000,000 Rp 60,000,000
Fixed Asset Rp 120,000,000 Rp 70,000,000
Total Asset Rp 471,120,000 Rp 307,400,000

Account Payable Rp 65,000,000 Rp 45,000,000

Common Stock Rp 300,000,000 Rp 200,000,000
Additional Paid-In Capital Rp 50,000,000 Rp 30,000,000
Retained earnings Rp 56,120,000 Rp 32,400,000
Total Liabilities and Equities Rp 471,120,000 Rp 307,400,000

i. The following elemination entry is needed in the consolidation workpaper:

Item Debit Credit
Common Stock Rp 150,000,000
Additional paid-in capital Rp 10,000,000
Retained Earnings, January 2 Rp 10,000,000
Investment in PT Cucu stock Rp 102,000,000
Noncontrolling interest PT Cucu Rp 68,000,000
Eliminate beginning investment balance
Income from PT Cucu Rp 7,400,000
Investment in PT Cucu stock Rp 4,400,000
Dividends Declared Rp 3,000,000
Eliminate Income from subsidiary
Income to Noncontrolling interest Rp 6,000,000
Dividends Declared Rp 2,000,000
Noncontrolling interest PT Cucu Rp 4,000,000
Eliminate Dividens from subsidiary
Goodwill Rp 8,000,000
Investemnt in PT Cucu stock Rp 8,000,000
Eliminate investment in subsidiary to goodwill
Goodwill amortisation Rp 1,600,000
Goodwill Rp 1,600,000
Eliminate goodwill to Goodwill amortisation

j. The following elimination entry is needed in the consolidation workpaper:

Item Debit Credit

Common stock Rp 200,000,000
Additional paid-in capital Rp 30,000,000
Retained earnings, January 2 Rp 15,000,000
Investment in PT Bocah stock Rp 196,000,000
Noncontrolling Interest Rp 49,000,000
Eliminate beginning investment balance
Income from subsidiary Rp 21,120,000
Dividends Declared Rp 8,000,000
Investment in PT Bocah stock Rp 13,120,000
Eliminate Income from subsidiary
Income to Noncontrolling interest Rp 5,480,000
Dividends Declared Rp 2,000,000
Noncontrolling Interest Rp 3,480,000
Eliminate Dividends from subsidiary
Goodwill Rp 4,000,000
Investment in PT Bocah stock Rp 4,000,000
 Eliminate iInvestment in subsidiary to goodwill
Goodwill amortisation Rp 800,000
Goodwill Rp 800,000
Eliminate goodwill to Goodwill amortisation

Workpaper for Consolidated Financial Statement

Item PT Ortu PT Bocah
Comprehensive Income Rp Rp
Sales Rp 850,000,000 Rp 600,000,000
Cost of Good Sold Rp (500,000,000) Rp (480,000,000)
Operating Expense Rp 310,000,000 Rp (100,000,000)

Goodwill Amortisation

Net Income Rp 40,000,000 Rp 20,000,000

Income from PT Cucu Rp 7,400,000
Income to PT Cucu
Income from PT Bocah Rp 21,120,000
Income to PT Bocah
Consolidated Net Income Rp 61,120,000 Rp 27,400,000
Retained Earnings
Retained Earnings, January Rp 20,000,000 Rp 15,000,000

Consolidated Net Income Rp 61,120,000 Rp 27,400,000

Rp 81,120,000 Rp 42,400,000

Dividens Declared Rp 25,000,000 Rp 10,000,000

Retained Earnings December Rp 56,120,000 Rp 32,400,000

Financial Position
Aktiva

Investment in PT Cucu Stock Rp 114,400,000

Investment in PT Bocah Stock Rp 213,120,000

Cash Rp 13,000,000 Rp 43,000,000

Accounts Receivable Rp 45,000,000 Rp 20,000,000
Inventory Rp 80,000,000 Rp 60,000,000
Fixed Asset Rp 120,000,000 Rp 70,000,000
Goodwill PT Bocah
Goodwill PT Ortu
Total Asset Rp 471,120,000 Rp 307,400,000
Account Payable Rp 65,000,000 Rp 45,000,000

Common Stock Rp 300,000,000 Rp 200,000,000

Additional Paid-In Capital Rp 50,000,000 Rp 30,000,000

Retained Earnings Rp 56,120,000 Rp 32,400,000

Noncontrolling Interest PT Bocah

Noncontrolling Interest PT Cucu

Total Liabilities and Equities Rp 471,120,000 Rp 307,400,000

PT. Ortu and Subsidiary

Consolidated Financial Statement
Years Ending, December 31, 2011

Comprehensive Income Rp Rp.

Sales Rp 1,850,000,000
Cost of Goods Sold Rp (1,300,000,000)
Operating Expense Rp (475,000,000)
Goodwill Amortisation Rp (2,400,000)
Net Income Rp 72,600,000
Non-controling Interest
Income to PT Cucu Rp (6,000,000)
Income to PT Bocah Rp (5,480,000)
Total Non-controling Interest Rp (11,480,000)
Consolidated Net Income Rp 61,120,000

Retained Earnings Statement

Retained Earnings 1/1 Rp 20,000,000
Consolidated Net Income Rp 61,120,000
Rp 81,120,000
Dividens Declared Rp 25,000,000
Retained Earnings 12/31 Rp 56,120,000

Financial Position
Cash Rp 136,000,000
Accounts Receivable Rp 80,000,000
Inventory Rp 180,000,000
Fixed Asset Rp 255,000,000
Goodwill
Goodwill PT Bocah Rp 6,400,000
Goodwill PT Ortu Rp 3,200,000
Total Goodwill Rp 9,600,000
Total Asset Rp 660,600,000

Account Payable Rp 130,000,000

Non-controling interest PT Bocah
Common Stock Rp 40,000,000
Additional Paid-In Capital Rp 6,000,000
Retained Earnings 12/31 Rp 6,480,000
Non-controling interest PT Cucu
Common Stock Rp 60,000,000
Additional Paid-In Capital Rp 4,000,000
Retained Earnings 12/31 Rp 8,000,000
Total Non-controling Interest Rp 124,480,000
Controling Interest
Common Stock Rp 300,000,000
Additional Paid-In Capital Rp 50,000,000
Retained Earnings 12/31 Rp 56,120,000
Total Controling Interest Rp 406,120,000
Total Liabilities & Equities Rp 660,600,000
 Balance
Rp 110,000,000
Rp 119,000,000
Rp 116,000,000
Rp 114,400,000

Balance
Rp 200,000,000
Rp 221,920,000
Rp 213,920,000
Rp 213,120,000

15000000*60%-1600000 (Goodwil ) ( c )

5000000 ( deviden declared ) * 60 %

27400000*80%-800000 ( goodwill ) ( d )
 10000000 ( deviden declared )*80%

PT Cucu

Rp 400,000,000
-Rp 320,000,000
-Rp 65,000,000
Rp 15,000,000

Rp 10,000,000
Rp 15,000,000
Rp 25,000,000
-Rp 5,000,000
Rp 20,000,000

Rp 80,000,000
Rp 15,000,000
Rp 40,000,000
Rp 65,000,000
Rp 200,000,000

Rp 20,000,000
Rp 150,000,000
Rp 10,000,000
Rp 20,000,000
Rp 200,000,000
er for Consolidated Financial Statement
PT Cucu Eliminations Consolidated
Rp Debit Kredit Rp
Rp 400,000,000 Rp 1,850,000,000
Rp (320,000,000) Rp (1,300,000,000)
Rp (65,000,000) Rp (475,000)
Rp 1,600,000
Rp 2,400,000
Rp 800,000
Rp 15,000,000 Rp 72,600,000
Rp 7,400,000
Rp 6,000,000 Rp (6,000,000)
Rp 21,120,000
Rp 5,480,000 Rp (5,480,000)
Rp 61,120,000

Rp 10,000,000
Rp 10,000,000 Rp 20,000,000
Rp 15,000,000
Rp 15,000,000 Rp 61,120,000
Rp 25,000,000 Rp 81,120,000
Rp 3,000,000
Rp 2,000,000
Rp 5,000,000 Rp 25,000,000
Rp 8,000,000
Rp 2,000,000
Rp 20,000,000 Rp 56,120,000

Rp 102,000,000
Rp 4,400,000
Rp 8,000,000
Rp 196,000,000
Rp 13,120,000
Rp 4,000,000
Rp 80,000,000 Rp 136,000,000
Rp 15,000,000 Rp 80,000,000
Rp 40,000,000 Rp 180,000,000
Rp 65,000,000 Rp 255,000,000
Rp 8,000,000 Rp 1,600,000
Rp 9,600,000
Rp 4,000,000 Rp 800,000
Rp 200,000,000 Rp 660,600,000
Rp 20,000,000 Rp 130,000,000
Rp 150,000,000
Rp 150,000,000 Rp 300,000,000
Rp 200,000,000
Rp 10,000,000
Rp 10,000,000 Rp 50,000,000
Rp 30,000,000
Rp 20,000,000 Rp 56,120,000
Rp 49,000,000
Rp 52,480,000
Rp 3,480,000
xc Rp 68,000,000
Rp 72,000,000
Rp 4,000,000
Rp 200,000,000 Rp 660,600,000
Invesment Cost Rp 110,000,000
Book value of equities ( PT Cucu )
Common Stock Rp 150,000,000
Additional Paid-In Capital Rp 10,000,000
Retained earnings Rp 10,000,000
Total Equities Rp 170,000,000
PT Ortu's share 170000000*60% Rp 102,000,000
Goodwill Rp 8,000,000
a. Goodwill at the date of acquistion ( PT Bocah )

Invesment Cost Rp 105,000,000

Book value of equities ( PT Cucu )
Common Stock Rp 150,000,000
Additional Paid-In Capital Rp 10,000,000
Retained earnings Rp 10,000,000
Total Equities Rp 170,000,000
PT Ortu's share Rp 102,000,000
Goodwill Rp 3,000,000

Rp 3,000,000
Goodwill amortisasi/years Rp 600,000
5

b. Goodwill at the date of acquistion (PT Ortu)

Invesment Cost Rp 205,000,000

Book value of equities ( PT Cucu )
Common Stock Rp 200,000,000
Additional Paid-In Capital Rp 30,000,000
Retained earnings Rp 15,000,000
Total Equities Rp 245,000,000
PT Ortu's share ###
Goodwill Rp 9,000,000

Rp 9,000,000
Goodwill amortisasi/years Rp 1,800,000
5

c. Consolidated net income ( PT Bocah )

Separate operating income of PT Bocah Rp 20,000,000

Separate operating income of PT Cucu Rp 15,000,000
PT Bocah's proporsionate share Rp 9,000,000

Goodwill amortisation per years Rp 600,000

Income from PT Cucu Rp 8,400,000
Consolidated net income PT Bocah Rp 28,400,000

d. Consolidated net income ( PT Ortu )

Separate operating income of PT Ortu Rp 40,000,000

Separate operating income of PT Boca Rp 28,400,000
PT Ortu's proporsionate share Rp 22,720,000

Goodwill amortisation per years Rp 1,800,000

Income from PT Bocah Rp 20,920,000
Consolidated net income PT Ortu Rp 60,920,000

e. Invesment in PT Cucu Stock

Item Debit Kredit
Purchase Rp 105,000,000
Income From PT Cucu Rp 9,000,000
Dividends declared Rp 3,000,000
Goodwill amortisation Rp 600,000

f. Invesment in PT Bocah Stock

Item Debit Kredit

Purchase Rp 205,000,000
Income From PT Bocah Rp 22,720,000
Dividends declared Rp 8,000,000
Goodwill amortisation Rp 1,800,000

g. PT Bocah Records transaction with the following entries :

Item Debit Kredit

Invesment in PT Cucu stock Rp 105,000,000
Cash Rp 105,000,000
Record purchase of PT Bocah stock
Invesment in PT Cucu stock Rp 8,400,000
Income from PT Cucu Rp 8,400,000
Record Income from subsidiary
Cash Rp 3,000,000
Invesment in PT Cucu stock Rp 3,000,000
Record Dividends from subsidiary

h. PT Ortu Records transaction with the following entries :

Item Debit Kredit

Invesment in PT Bocah stock Rp 205,000,000
Cash Rp 205,000,000
Record purchase of PT Bocah stock
Invesment in PT Bocah stock Rp 20,920,000
 Income from PT Bocah Rp 20,920,000
Record Income from subsidiary
Cash Rp 8,000,000
Invesment in PT Bocah stock Rp 8,000,000
Record Dividends from subsidiary

PT Ortu, PT Bocah and PT Cucu

Financial Statement 2011 ( Adjusted )
PT Ortu PT Bocah
Comprehensive Income
Sale Rp 850,000,000 Rp 600,000,000
Cost of Goods Sold -Rp 500,000,000 -Rp 480,000,000
Operating expense -Rp 310,000,000 -Rp 100,000,000
Net Income Rp 40,000,000 Rp 20,000,000
Income From Subsidiary Rp 20,920,000 Rp 8,400,000
Consolidated net income Rp 60,920,000 Rp 28,400,000
Retained Earnings
Retained Earnings January, 1 Rp 20,000,000 Rp 15,000,000
( Consolidated ) Net Income Rp 60,920,000 Rp 28,400,000
Rp 80,920,000 Rp 43,400,000
Dividends Declared -Rp 25,000,000 -Rp 10,000,000
Retained Earnings December,31 Rp 55,920,000 Rp 33,400,000
Financial Position
Invesment in PT Cucu Stock Rp 110,400,000
Invesment in PT Bocah Stock Rp 217,920,000
Cash Rp 8,000,000 Rp 48,000,000
Accounts Receivable Rp 45,000,000 Rp 20,000,000
Inventory Rp 80,000,000 Rp 60,000,000
Fixed Asset Rp 120,000,000 Rp 70,000,000
Total Asset Rp 470,920,000 Rp 308,400,000

Account Payable Rp 65,000,000 Rp 45,000,000

Common Stock Rp 300,000,000 Rp 200,000,000
Additional Paid-In Capital Rp 50,000,000 Rp 30,000,000
Retained earnings Rp 55,920,000 Rp 33,400,000
Total Liabilities and Equities Rp 470,920,000 Rp 308,400,000

i. The following elemination entry is needed in the consolidation workpaper:

Item Debit Credit
Common Stock Rp 150,000,000
Additional paid-in capital Rp 10,000,000
Retained Earnings, January 2 Rp 10,000,000
Investment in PT Cucu stock Rp 102,000,000
Noncontrolling interest PT Cucu Rp 68,000,000
Eliminate beginning investment balance
Income from PT Cucu Rp 8,400,000
Investment in PT Cucu stock Rp 5,400,000
Dividends Declared Rp 3,000,000
Eliminate Income from subsidiary
Income to Noncontrolling interest Rp 6,000,000
Dividends Declared Rp 2,000,000
Noncontrolling interest PT Cucu Rp 4,000,000
Eliminate Dividens from subsidiary
Goodwill Rp 9,000,000
Investemnt in PT Cucu stock Rp 9,000,000
Eliminate investment in subsidiary to goodwill
Goodwill amortisation Rp 600,000
Goodwill Rp 600,000
Eliminate goodwill to Goodwill amortisation

j. The following elimination entry is needed in the consolidation workpaper:

Item Debit Credit

Common stock Rp 200,000,000
Additional paid-in capital Rp 30,000,000
Retained earnings, January 2 Rp 15,000,000
Investment in PT Bocah stock Rp 196,000,000
Noncontrolling Interest Rp 49,000,000
Eliminate beginning investment balance
Income from subsidiary Rp 20,920,000
Dividends Declared Rp 8,000,000
Investment in PT Bocah stock Rp 12,920,000
Eliminate Income from subsidiary
Income to Noncontrolling interest Rp 5,680,000
Dividends Declared Rp 2,000,000
Noncontrolling Interest Rp 3,680,000
Eliminate Dividends from subsidiary
Goodwill Rp 3,000,000
Investment in PT Bocah stock Rp 3,000,000
 Eliminate iInvestment in subsidiary to goodwill
Goodwill amortisation Rp 1,800,000
Goodwill Rp 1,800,000
Eliminate goodwill to Goodwill amortisation

Workpaper for Consolidated Financial Statement

Item PT Ortu PT Bocah
Comprehensive Income Rp Rp
Sales Rp 850,000,000 Rp 600,000,000
Cost of Good Sold Rp (500,000,000) Rp (480,000,000)
Operating Expense Rp (310,000,000) Rp (100,000,000)

Goodwill Amortisation

Net Income Rp 40,000,000 Rp 20,000,000

Income from PT Cucu Rp 8,400,000
Income to PT Cucu
Income from PT Bocah Rp 20,920,000
Income to PT Bocah
Consolidated Net Income Rp 60,920,000 Rp 28,400,000
Retained Earnings
Retained Earnings, January Rp 20,000,000 Rp 15,000,000

Consolidated Net Income Rp 60,920,000 Rp 28,400,000

Rp 80,920,000 Rp 43,400,000

Dividens Declared Rp 25,000,000 Rp 10,000,000

Retained Earnings December Rp 55,920,000 Rp 33,400,000

Financial Position
Aktiva

Investment in PT Cucu Stock Rp 110,400,000

Investment in PT Bocah Stock Rp 217,920,000

Cash Rp 8,000,000 Rp 48,000,000

Accounts Receivable Rp 45,000,000 Rp 20,000,000
Inventory Rp 80,000,000 Rp 60,000,000
Fixed Asset Rp 120,000,000 Rp 70,000,000
Goodwill PT Bocah
Goodwill PT Ortu
Total Asset Rp 470,920,000 Rp 308,400,000
Account Payable Rp 65,000,000 Rp 45,000,000

Common Stock Rp 300,000,000 Rp 200,000,000

Additional Paid-In Capital Rp 50,000,000 Rp 30,000,000

Retained Earnings Rp 55,920,000 Rp 33,400,000

Noncontrolling Interest PT Bocah

Noncontrolling Interest PT Cucu

Total Liabilities and Equities Rp 470,920,000 Rp 308,400,000

PT. Ortu and Subsidiary

Consolidated Financial Statement
Years Ending, December 31, 2011

Comprehensive Income Rp Rp.

Sales Rp 1,850,000,000
Cost of Goods Sold Rp (1,300,000,000)
Operating Expense Rp (475,000,000)
Goodwill Amortisation Rp (2,400,000)
Net Income Rp 72,600,000
Non-controling Interest
Income to PT Cucu Rp (6,000,000)
Income to PT Bocah Rp (5,480,000)
Total Non-controling Interest Rp (11,480,000)
Consolidated Net Income Rp 61,120,000

Retained Earnings Statement

Retained Earnings 1/1 Rp 20,000,000
Consolidated Net Income Rp 61,120,000
Rp 81,120,000
Dividens Declared Rp 25,000,000
Retained Earnings 12/31 Rp 56,120,000

Financial Position
Cash Rp 136,000,000
Accounts Receivable Rp 80,000,000
Inventory Rp 180,000,000
Fixed Asset Rp 255,000,000
Goodwill
Goodwill PT Bocah Rp 6,400,000
Goodwill PT Ortu Rp 3,200,000
Total Goodwill Rp 9,600,000
Total Asset Rp 660,600,000

Account Payable Rp 130,000,000

Non-controling interest PT Bocah
Common Stock Rp 40,000,000
Additional Paid-In Capital Rp 6,000,000
Retained Earnings 12/31 Rp 6,480,000
Non-controling interest PT Cucu
Common Stock Rp 60,000,000
Additional Paid-In Capital Rp 4,000,000
Retained Earnings 12/31 Rp 8,000,000
Total Non-controling Interest Rp 124,480,000
Controling Interest
Common Stock Rp 300,000,000
Additional Paid-In Capital Rp 50,000,000
Retained Earnings 12/31 Rp 56,120,000
Total Controling Interest Rp 406,120,000
Total Liabilities & Equities Rp 660,600,000
 Balance
Rp 105,000,000
Rp 114,000,000
Rp 111,000,000
Rp 110,400,000

Balance
Rp 205,000,000
Rp 227,720,000
Rp 219,720,000
Rp 217,920,000

15000000*60%-1600000 (Goodwil ) ( c )

5000000 ( deviden declared ) * 60 %

27400000*80%-800000 ( goodwill ) ( d )
 10000000 ( deviden declared )*80%

PT Cucu

Rp 400,000,000
-Rp 320,000,000
-Rp 65,000,000
Rp 15,000,000

Rp 10,000,000
Rp 15,000,000
Rp 25,000,000
-Rp 5,000,000
Rp 20,000,000

Rp 80,000,000
Rp 15,000,000
Rp 40,000,000
Rp 65,000,000
Rp 200,000,000

Rp 20,000,000
Rp 150,000,000
Rp 10,000,000
Rp 20,000,000
Rp 200,000,000
solidated Financial Statement
PT Cucu Eliminations Consolidated
Rp Debit Kredit Rp
Rp 400,000,000 Rp 1,850,000,000
Rp (320,000,000) Rp (1,300,000,000)
Rp (65,000,000) Rp (475,000,000)
Rp 600,000
Rp (2,400,000)
Rp 1,800,000
Rp 15,000,000 Rp 72,600,000
Rp 8,400,000 Rp -
Rp 6,000,000 Rp (6,000,000)
Rp 20,920,000
Rp 5,680,000 Rp (5,480,000)
Rp 61,120,000

Rp 10,000,000
Rp 10,000,000 Rp 20,000,000
Rp 15,000,000
Rp 15,000,000 Rp 61,120,000
Rp 25,000,000 Rp 81,120,000
Rp 3,000,000
Rp 2,000,000
Rp 5,000,000 Rp 25,000,000
Rp 8,000,000
Rp 2,000,000
Rp 20,000,000 Rp 56,120,000

Rp 102,000,000
Rp 5,400,000 Rp (6,000,000)
Rp 9,000,000
Rp 196,000,000
Rp 12,920,000 Rp 6,000,000
Rp 3,000,000
Rp 80,000,000 Rp 136,000,000
Rp 15,000,000 Rp 80,000,000
Rp 40,000,000 Rp 180,000,000
Rp 65,000,000 Rp 255,000,000
Rp 9,000,000 Rp 600,000
Rp 9,600,000
Rp 3,000,000 Rp 1,800,000
Rp 200,000,000 Rp 660,600,000
Rp 20,000,000 Rp 130,000,000
Rp 150,000,000
Rp 150,000,000 Rp 300,000,000
Rp 200,000,000
Rp 10,000,000
Rp 10,000,000 Rp 50,000,000
Rp 30,000,000
Rp 20,000,000 Rp 56,120,000
Rp 49,000,000
Rp 52,480,000
Rp 3,680,000
Rp 68,000,000
Rp 72,000,000
Rp 4,000,000
Rp 200,000,000 Rp 660,600,000