PENGGUNAAN LABA BERSIH APPROPRIATION OF NET INCOME LABA PERSAHAM DASAR DAN DILUSIAN BASIC AND DILUTED EARNING PER SHARE
PT BANK WOORI SAUDARA INDONESIA 1906 Tbk formerly PT BANK HIMPUNAN SAUDARA 1906 Tbk
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND
FOR THE YEARS THEN ENDED Continued
- 82 - Penyajian modal saham BWI disesuaikan dengan
rasio konversi saham saat penggabungan, seolah-olah konversi saham telah dilakukan pada
tanggal 31 Desember 2013 Catatan 2. The total of capital share of BWI was adjusted with
the ratio of conversion of shares during the merger, as if conversion of shares took place on
December 31, 2013 Note 2.
Berdasarkan laporan
No. DnA_0007RPT-
BIII2014R2 tanggal 31 Oktober 2014 yang dikeluarkan oleh KJPP Desmar, Anis dan Rekan
dan laporan
No. YRBV14332
tanggal 31 Oktober 2014 oleh KJPP Yanuar Bey Rekan,
untuk keperluan konversi saham, manajemen menetapkan nilai pasar wajar dari Bank Saudara
dan BWI
masing-masing adalah
sebesar Rp
972,8956 nilai
penuh dan
Rp 1.656.764.531,9671 nilai penuh per saham. Based
on report
No. DnA_0007RPT-
BIII2014R2 dated October 31, 2014 issued by KJPP Desmar, Anis dan Rekan and report No.
YRBV14332 dated October 31, 2014 by KJPP Yanuar Bey Rekan, for share conversion
purposes, management decided that the fair value of Bank Saudara share and BWI share were
Rp 972.8956 full amount per share and Rp 1,656,764,531.9671 full amount per share,
respectively.
Berdasarkan penilaian tersebut, maka setiap 1
satu pemegang
saham BWI
akan mendapatkan 1.702.921,2 saham Bank Saudara.
Untuk perhitungan penambahan nilai modal saham biasa dan tambahan modal disetor Bank
Saudara, manajemen menggunakan harga pasar saham Bank Saudara pada saat penggabungan
usaha
terjadi. Dengan
demikian terdapat
penambahan nilai modal saham biasa dan tambahan modal disetor Bank Saudara masing-
masing sebesar
Rp 289.496
juta dan
Rp 1.902.455 juta. Based on this valuation, each shareholder of
1 one share of BWI received 1,702,921.2 shares of Bank Saudara.
For the calculation of share capital and additional paid-in capital, Bank Saudara management used
the market price of Bank Saudara shares on the date of merger. As a result, Bank Saudara shares
capital and additional paid-in capital increased by Rp 289,496 million and Rp 1,902,455 million,
respectively
32. PENGGUNAAN LABA BERSIH 32. APPROPRIATION OF NET INCOME
Cadangan wajib Statutory reserve
Pada tanggal 31 Desember 2013, saldo cadangan wajib adalah masing-masing sebesar Rp 34.000
juta. Cadangan wajib ini dibentuk sehubungan dengan Undang-undang No. 402007 efektif
tanggal 16 Agustus 2007 mengenai Perseroan Terbatas, yang mengharuskan perusahaan-
perusahaan untuk membuat penyisihan cadangan wajib sebesar sekurang-kurangnya 20 dari
jumlah modal yang ditempatkan dan disetor penuh. Undang-undang tersebut tidak mengatur
jangka waktu untuk penyisihan tersebut. As of December 31, 2013, the statutory reserve
amounted to Rp 34,000 million. This statutory reserve was provided in relation with the Law No.
402007 effective on August 16, 2007 regarding the limited liability company which requires
companies to set up a statutory reserve amounting to at least 20 of the issued and paid
up share capital. There is no timeline over which this amount should be provided.
33. LABA PERSAHAM DASAR DAN DILUSIAN 33. BASIC AND DILUTED EARNING PER SHARE
Berikut ini adalah data yang digunakan untuk perhitungan laba per saham dasar dan dilusian:
Calculation of basic and diluted earning per share is as follows:
Laba bersih per saham dasar dan dilusian Basic and diluted earnings per shares
2014 2013
Rp Juta Rp Juta
Rp Million Rp Million
Laba bersih yang tersedia Net profit attributable to
bagi pemegang saham 138.073
202.085 shareholders
Rata-rata tertimbang Weighted average number
saham biasa yang beredar of ordinary shares
dalam jutaan 2.895
2.895 on issue in million
Laba per saham dasar dan dilusian Basic and diluted earning per share
nilai penuh 47,69
69,80 in full amount
Jumlah saham biasa merupakan tambahan dari hasil konversi saham yang seolah-olah terjadi sejak 2013.
Total ordinary shares are from conversion ratio and as if it happen since 2013
PT BANK WOORI SAUDARA INDONESIA 1906 Tbk formerly PT BANK HIMPUNAN SAUDARA 1906 Tbk
NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND
FOR THE YEARS THEN ENDED Continued
- 83 - 34. PENDAPATAN BUNGA