are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Maret 2016 dan Untuk Periode Tiga Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS continued As of March 31, 2016 and
For the Three Months Period Then Ended Expressed in Millions of Rupiah,
Unless Otherwise Stated
52
4. KOMBINASI BISNIS
4. BUSINESS COMBINATIONS
Berdasarkan Perjanjian Pembelian Saham pada tanggal 28 Desember 2015, Perusahaan melalui PT
Sarana Farmindo Utama membeli 100 kepemilikan saham PT Prospek Karyatama “PKT” dan entitas
anaknya dari pihak ketiga dengan harga beli sebesar Rp6.699. PKT dan entitas anaknya
bergerak di bidang perdagangan sarana produksi peternakan ayam dan hasil peternakan ayam.
Based on the Share Purchase Agreement dated December 28, 2015, the Company through
PT Sarana Farmindo Utama purchased 100 share ownership of PT Prospek Karyatama “PKT” and its
subsidiaries from third parties at purchase price of Rp6,699. PKT and its subsidiaries engaged in the
trading of poultry supplies and chicken produce.
Nilai wajar asset yang diperoleh dan kewajiban yang dialihkan pada tanggal akuisisi adalah sebagai
berikut: The fair value of assets acquired and liabilities Cash
flows information arising from the acquisition date were as follows:
Nilai Wajar Fair value
Aset Assets
Aset lancar 551.535
Current assets Aset tetap - neto
21.491 Fixed asset - net
Aset lain-lain 51.097
Other assets Sub-total
624.123 Sub-total
Liabilitas Liabilities
Liabilitas jangka pendek 856.432
Short-term liabilities Liabilitas jangka panjang
38.645 Long-term liabilities
Sub-total 895.077
Sub-total Nilai wajar liabilitas neto teridentifikasi
270.954 Fair value of net liabilities acquired
Kepentingan non-pengendali 1.006
Non-controlling interest Liabilitas neto bagian Perusahaan
271.960 Net liabilities portion of the Company
Goodwill 209.370
Goodwill Aset takberwujud
69.289 Intangible assets
Imbalan yang dibayarkan 6.699
Consideration paid Kas dari entitas anak yang diakuisisi
90.444 Cash of the acquired subsidiaries
Akuisisi entitas anak, setelah dikurangi Acquisition of subsidiaries,
kas yang diperoleh 83.745
net of cash acquired Penilaian saham dan perhitungan alokasi harga beli
berdasarkan laporan penilaian dari KJPP Ruky, Safrudin Rekan, penilai independen, berdasarkan
laporannya masing-masing tertanggal 24 Desember 2015 dan 28 Maret 2016.
Goodwill sebesar
Rp209.370 terutama berasal dari selisih imbalan yang dialihkan dengan nilai wajar aset neto
perusahaan yang
diakuisisi. Goodwill
bukan merupakan objek pajak untuk tujuan pajak
penghasilan badan. Share price valuation and calculation of purchase
price allocation was based on valuation by KJPP Ruky, Safrudin Rekan, an independent valuer,
based on its report dated December24, 2015 and March 28, 2016, respectively. The negative goodwill
of Rp209,370 mainly arised from the difference between consideration transferred and the fair value
of the net assets of the acquired entities. Goodwill is not taxable for corporate income tax purposes.
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Maret 2016 dan Untuk Periode Tiga Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS continued As of March 31, 2016 and
For the Three Months Period Then Ended Expressed in Millions of Rupiah,
Unless Otherwise Stated
53
5. KAS DAN SETARA KAS
