KOMBINASI BISNIS lanjutan BUSINESS COMBINATIONS continued

are in the Indonesian language. PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2016 dan untuk Periode yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and For the Period Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 54 4. KOMBINASI BISNIS lanjutan 4. BUSINESS COMBINATIONS continued Akuisisi atas Bradke Synergies Sdn. Bhd. “Bradke”, Malaysia dan entitas anaknya lanjutan Acquisition of Bradke Synergies Sdn. Bhd. “Bradke”, Malaysia and its subsidiaries continued Nilai wajar aset dan liabilitas yang teridentifikasi dari Bradke dan entitas anaknya pada tanggal akuisisi 30 Juni 2015 adalah sebagai berikut: The fair values of identifiable assets and liabilities of Bradke and its subsidiaries as of the date of acquisition June 30, 2015 were as follows: Aset Asset Kas dan setara kas 20.597 Cash and cash equivalents Aset lancar lainnya 181.222 Other current assets Aset tetap 256.530 Fixed asets Aset tidak lancar lainnya 3.729 Other non-current assets Total aset 462.078 Total assets Liabilitas Liabilities Liabilitas jangka pendek 70.184 Current liabilities Liabilitas jangka panjang 67.770 Non-current liabilities Total liabilitas 137.954 Total liabilities Total nilai wajar aset neto teridentifikasi 324.124 Total identifiable net assets at fair value Kepentingan non-pengendali 82.952 Non-controlling interest Goodwill negatif 21.172 Negative goodwill Imbalan pembelian yang dialihkan 220.000 Purchase consideration transferred Kas dari entitas anak yang diakuisisi 20.597 Cash of the acquired subsidiaries Pembayaran masih terutang 44.000 Consideration still owed to sellers Akuisisi entitas anak, setelah dikurangi Acquisition of subsidiaries, kas yang diperoleh 155.403 net of cash acquired Nilai tukar yang digunakan pada akuisisi sebesar IDR3.527MYR angka penuh. The exchange rate used in acquisition was IDR3,527MYR full amount. Penilaian saham dan perhitungan alokasi harga beli berdasarkan laporan penilaian dari KJPP Tonny Hardi Rekan, penilai independen, berdasarkan laporannya masing-masing tertanggal 23 Juni 2015 dan 22 Maret 2016. Goodwill negatif sebesar Rp21.172 terutama berasal dari selisih imbalan yang dialihkan dengan nilai wajar aset neto perusahaan yang diakuisisi. Goodwill negatif bukan merupakan objek pajak untuk tujuan pajak penghasilan badan. The shares valuation and the calculation of purchase price allocation were based on valuation by KJPP Tonny Hardi Rekan, independent valuer, based on its report dated June 23, 2015 and March 22, 2016, respectively. The negative goodwill of Rp21,172 mainly arised from the difference between consideration transferred and the fair value of the net assets of the acquired entities. Negative goodwill is not taxable for corporate income tax purposes. are in the Indonesian language. PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2016 dan untuk Periode yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and For the Period Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 55 5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS