Asia Color Company Limited

PSAK No. 38 Revisi 2012: “Kombinasi Bisnis pada Entitas Sepengendali” Standar ini diterapkan secara prospektif dengan ketentuan bahwa saldo selisih nilai transaksi restrukturisasi entitas sepengendali berdasarkan PSAK 38 2004: Akuntansi Restrukturisasi Entitas Sepengendali pada tanggal awal penerapan 1 Januari 2013 disajikan di ekuitas dalam pos tambahan modal disetor dan selanjutnya tidak dapat diakui sebagai laba rugi direalisasi maupun direklasifikasi ke saldo laba. REALISASI PENGGUNAAN DANA HASIL PENAWARAN UMUM TERBATAS Dana penawaran umum terbatas telah digunakan seluruhnya dan telah dilaporkan kepada pihak berwenang. PERUBAHAN HUKUM DAN PERATURAN Direksi yakin bahwa tidak ada perubahan undang-undang dan peraturan yang memiliki dampak signifikan terhadap Perseroan. AKSI KORPORASI Pada tahun 2013, Perseroan tidak melakukan aksi korporasi termasuk stock split, reverse stock, pembagian dividen saham atau saham bonus, dan penurunan nilai nominal saham. Perseroan juga tidak memiliki obligasi, sukuk, atau obligasi konversi dalam 2 tahun terakhir. INFORMASI MATERIAL TERKAIT DENGAN INVESTASI, EKSPANSI, DIVESTASI, AKUISISI DAN RESTRUKTURISASI HUTANGMODAL Pada tahun 2013, Matahari mengembangkan jaringan bisnisnya dengan membuka 9 gerai baru. Selain itu, Matahari tidak memiliki informasi material terkait dengan investasi, ekspansi, divestasi, akuisisi, dan restrukturisasi hutangmodal. SFAS No. 38 Revised 2012: “Business Combination on Entities under Common Control” This standard shall be applied prospectively with the requirement that the beginning balance of difference in value from restructuring transactions among entities under common control based on SFAS 38 2004: Accounting for Restructuring Transactions of Entities Under Common Control at the first implementation 1 January 2013 is presented in the equity as part of additional paid in capital and will not be recognised as realised gainloss or reclassified into retained earnings. REALIZATION OF UTILIZATION OF PROCEEDS FROM THE LIMITED PUBLIC OFFERING The limited public offering funds had been fully used and reported to the authorities. CHANGES IN LAWS AND REGULATIONS The Board of Directors believes that there were no changes in laws and regulations that have significant impacts to the Company. CORPORATE ACTIONS In 2013, the Company did not undertake corporate actions include stock split, reverse stock, distribution of share dividends or bonus shares, and decrease in share nominal value. The Company also does not have bonds, sukuk, or convertible bonds in the last 2 years. MATERIAL INFORMATION CONCERNING INVESTMENT, EXPANSION, DIVESTMENT, ACQUISITION, AND DEBT CAPITAL RESTRUCTURING In 2013, Matahari expanded its business coverage by opening 9 new stores. Furthermore, Matahari did not have any other material information concerning investment, expansion, divestment, acquisition, and debt capital restructuring.