Instrumen keuangan disalinghapus Annual Report 2012 PT Matahari 5142013b

256 PT MA TAHARI DEP AR TMENT S TORE Tbk • Lapor an T ahunan - Annual R eport • 2012 PT MATAHARI DEPARTMENT STORE Tbk Halaman 520 Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2012, 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2012, 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated 3. TRANSAKSI PENGGABUNGAN USAHA 3. MERGER TRANSACTION Pada tanggal 1 April 2010, PT Meadow Indonesia mengakuisisi 98 saham Perusahaan. Sehubungan dengan akuisisi tersebut, PT Meadow Indonesia melakukan penawaran wajib berkaitan dengan 2 dari modal ditempatkan Perusahaan yang dimiliki oleh publik. Setelah penyelesaian penawaran wajib tersebut, PT Meadow Indonesia memiliki 98.15 dari modal ditempatkan Perusahaan. On 1 April 2010, PT Meadow Indonesia acquired 98 of the Company’s shares. Following the acquisition, a mandatory offer was made by PT Meadow Indonesia in respect of the 2 of the issued share capital of the Company that was held by the public. Upon completion of the mandatory tender offer, PT Meadow Indonesia held 98.15 of the Company’s issued share capital. Pada tanggal 30 September 2011, PT Meadow Indonesia dan Perusahaan menyelesaikan proses penggabungan usaha mereka dengan Perusahaan sebagai entitas yang menerima penggabungan dan PT Meadow Indonesia bubar demi hukum. Meskipun PT Meadow Indonesia dan Perusahaan bergabung secara hukum pada tanggal 30 September 2011, akan tetapi secara substansi ekonomi dan komersil efektif sejak tanggal akuisisi pada 1 April 2010. Karena kedua entitas merupakan entitas sepengendali pada tanggal tersebut, hasil keuangan PT Meadow Indonesia dan Perusahaan digabungkan dengan menggunakan nilai buku aset dan liabilitas yang ditransfer pada saat penggabungan usaha. Transaksi antar entitas sepengendali dicatat dengan nilai buku seperti penggabungan usaha berdasarkan metode penyatuan kepemilikan pooling of interest sesuai dengan PSAK No. 38 “Akuntansi Restrukturisasi Entitas Sepengendali”. On 30 September 2011, PT Meadow Indonesia and the Company completed their merger, with the Company as the surviving entity and PT Meadow Indonesia was dissolved by law. Although PT Meadow Indonesia and the Company had been merged legally on 30 September 2011, the economic and commercial substance of the merger is effective from 1 April 2010, the date of the acquisition. Since both entities were entities under common control at that date, the financial results of PT Meadow Indonesia and the Company have been combined using the book value of such assets and liabilities transferred in the merger. Transactions between entities under common control are recognised at book value in the same manner as a business combination that is accounted for using the pooling of interest method as provided for under SFAS No. 38 “Accounting for Restructuring Transactions of Entities under Common Control”. Selisih antara harga pengalihan yang dibayar ketika PT Meadow Indonesia mengakuisisi Perusahaan dan nilai buku PT Meadow Indonesia pada saat akuisisi akibat transaksi restrukturisasi dari entitas sepengendali dicatat sebagai akun Selisih nilai transaksi restrukturisasi entitas sepengendali sejumlah Rp 3.767.126 dan disajikan sebagai bagian dari ekuitas di dalam laporan posisi keuangan. The difference between the transfer price paid when PT Meadow Indonesia acquired the Company and the book value of PT Meadow Indonesia’s net assets as at the acquisition date arising from the restructuring transactions of entities under common control is recorded under the account “Difference in Value from Restructuring Transactions among Entities under Common Control” amounting to Rp 3,767,126 and presented as a component of the equity section in the statements of financial position.