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    Problem 2: Income Statement

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    azisridwansyah
    1) The company recorded an unrealized gain of 1.5 million on its trading securities held as of December 31, 2016 due to an increase in fair value. 2) The company's investments are classified as either short-term investments recorded at fair value or long-term investments in companies owned less than 20% recorded at fair value and investments in companies owned 20-50% recorded using the equity method. 3) Gains and losses on sale of investments are calculated as the difference between the sale price and cost basis of the investments sold.

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    Problem 2: Income Statement

    Uploaded by

    azisridwansyah
    24 views1 page
    1) The company recorded an unrealized gain of 1.5 million on its trading securities held as of December 31, 2016 due to an increase in fair value. 2) The company's investments are classified as either short-term investments recorded at fair value or long-term investments in companies owned less than 20% recorded at fair value and investments in companies owned 20-50% recorded using the equity method. 3) Gains and losses on sale of investments are calculated as the difference between the sale price and cost basis of the investments sold.

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    1) The company recorded an unrealized gain of 1.5 million on its trading securities held as of December 31, 2016 due to an increase in fair value. 2) The company's investments are classified as either short-term investments recorded at fair value or long-term investments in companies owned less than 20% recorded at fair value and investments in companies owned 20-50% recorded using the equity method. 3) Gains and losses on sale of investments are calculated as the difference between the sale price and cost basis of the investments sold.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    24 views1 page

    Problem 2: Income Statement

    Uploaded by

    azisridwansyah
    1) The company recorded an unrealized gain of 1.5 million on its trading securities held as of December 31, 2016 due to an increase in fair value. 2) The company's investments are classified as either short-term investments recorded at fair value or long-term investments in companies owned less than 20% recorded at fair value and investments in companies owned 20-50% recorded using the equity method. 3) Gains and losses on sale of investments are calculated as the difference between the sale price and cost basis of the investments sold.

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    PROBLEM 2

    Fair value 46,500,000


    Cost of share investmen trading 45,000,000 Income Statement
    Fair value adjustment 1,500,000
    Other Income and expenses
    31 Des 2016 Fair value adjustment Trading 1,500,000 Unrealized gain on trading securities
    Unrealized gain income 1,500,000

    Sekuritas Jumlah lembar Harga perolehan


    Saham biasa BNI 2,000 30,000,000
    Saham preferen Adira 4,000 6,000,000
    Saham biasa Indosat 3,000 9,000,000

    a Jan-05 Share Investment 34,000,000


    Cash 34,000,000

    Holanda 4,200,000
    Waskita 10,000,000
    Kolaka 19,800,000
    34,000,000

    Feb-05 Cash 8,000,000


    Share Investment 7,500,000
    Gain on Sale of Share Investment 500,000

    Mar-30 Share Investment 950,000


    Cash 950,000

    Jun-30 Cash 2,000,000


    Dividend Revenue 2,000,000

    Holanda 3,000 200 600,000


    Waskita 5,000 100 500,000
    Kolaka 6,000 150 900,000
    2,000,000

    Sep-09 Share Investment 2,000,000


    Cash 2,000,000

    Nov-15 Cash 7,500,000


    Share Investment 6,600,000
    Gain on Sale of Share Investment 900,000

    b Dec-31 Unrealized Loss-Income 2,900,000


    Fair Value Adjustment-Trading 2,900,000

    cost fair value fair value naik/turun


    BNI 1,500 22,500,000 15,800 23,700,000 1,200,000
    Adira 4,000 6,000,000 1,400 5,600,000 (400,000)
    Indosat 3,750 11,950,000 2,600 9,750,000 (2,200,000)
    40,450,000 39,050,000 (1,400,000)

    Unrealized Gain/Loss-Equity 3,600,000


    Fair Value Adjustment-Non Trading 3,600,000

    cost fair value fair value naik/turun


    Holanda 3,000 4,200,000 1,000 3,000,000 (1,200,000)
    Waskita 5,000 10,000,000 1,600 8,000,000 (2,000,000)
    Kolaka 4,000 13,200,000 3,200 12,800,000 (400,000)
    27,400,000 23,800,000 (3,600,000)

    c Current Assets:
    Short term investment, at fair value 39,050,000

    Investments:
    Investment in less than 20% owned company, at fair value 23,800,000

    d 5-Jan Share Investment 19,800,000


    Cash 19,800,000

    30-Jun Cash 900,000


    Share Investment 900,000

    Nov-15 Cash 7,500,000


    Share Investment* 6,300,000
    Gain on Sale of Share Investment 1,200,000
    Ada beberapa pertanyaan terkait dengan penjualan investasi saham yang dicatat dengan metode ekuitas
    ini, terkait hal ini gain (loss) dihitung sebagai selisih
    antara harga jual (Rp 7,5 juta) dengan cost investasi yang dijual [(Rp 19,8 juta - Rp 0,9 juta) x (2.000
    lembar/6.000 lembar) = Rp 6,3 juta]

    31-Dec Investments:
    Investment in 20%-50% owned company, at equity 12,600,000

    apabila investee mengumumkan laba 100 jt


    Share Investment 40,000,000
    Revenue from share investment 40,000,000

    apabila investee mengumumkan laba 10 jt


    Loss from share investment 4,000,000
    Share Investment 4,000,000

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