Akuntansi untuk Akuisisi lanjutan

PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2007 dan 2006 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2007 and 2006 Expressed in thousands of Rupiah, unless otherwise stated 24 3. AKUISISI ANAK PERUSAHAAN 3. ACQUISITION OF SUBSIDIARIES Akuisisi Palma Agro Ltd. PAL Pada tanggal 26 Januari 2007, Perusahaan membeli 100 kepemilikan di PAL dari Carlton Services Limited dan Mayfair Trust Group Limited dengan harga sebesar US59.000.000 atau setara Rp538.139.000. PAL adalah perusahaan holding yang didirikan di Republik Seychelles dan memiliki 93,6 saham di Sungai Rangit sebuah perusahaan yang bergerak di bidang perkebunan kelapa sawit di wilayah Kalimantan Tengah. Perusahaan, Carlton Services Limited dan Mayfair Trust Group adalah entitas sepengendali. Acquisition of Palma Agro Ltd. PAL On January 26, 2007, the Company acquired 100 ownership interest in PAL from Carlton Services Limited and Mayfair Trust Group Limited with a purchase price amounting to US59,000,000 or equivalent to Rp538,139,000. PAL is a holding company, established in Republic of Seychelles, and owns 93.6 shares of Sungai Rangit, another company engaged in oil palm plantation in Central Kalimantan. The Company, Carlton Services Limited and Mayfair Trust Group were considered as entities under common control. Oleh karena itu, transaksi ini dicatat sesuai dengan PSAK No. 38 Revisi 2004, “Akuntansi Restrukturisasi Entitas Sepengendali” seperti dijelaskan dalam Catatan 2t. Selisih sebesar Rp275.971.501 antara nilai buku PAL setelah memperhitungkan nilai tercatat investasi PAL di Sungai Rangit dengan harga pembelian, disajikan sebagai bagian dari ekuitas pada neraca konsolidasi tahun 2007 dalam akun “Selisih nilai transaksi restrukturisasi entitas sepengendali”. Accordingly, this transaction has been accounted for in accordance with SFAS No. 38 Revised 2004, “Accounting for Restructuring of Entities under Common Control” as described in Note 2t. The difference between PAL’s book value after taking up the carrying value of its investment in Sungai Rangit with the purchase price amounting to Rp275,971,501, was presented as part of equity in the 2007 consolidated balance sheet as part of the account “Difference arising from restructuring transactions among entities under common control”. Rincian sehubungan dengan akuisisi PAL adalah sebagai berikut: The details arising from the acquisition of PAL is computed as follows: Nilai buku aktiva bersih yang diakuisisi 262.167.499 Net book value of assets acquired Selisih nilai transaksi restrukturisasi Difference arising from restructuring entitas sepengendali 275.971.501 transactions among entities under common control Harga pembelian, didanai hutang Purchase price, financed by bank Catatan 15 538.139.000 bank loan Note 15 Saldo kas yang diperoleh dari akuisisi 12.970.290 Cash balance received from the acquisition Laporan keuangan PAL dan Sungai Rangit yang telah diaudit pada tanggal 31 Desember 2006 digunakan sebagai dasar penentuan nilai buku aktiva bersih untuk perhitungan di atas. Laporan keuangan PAL dan Sungai Rangit pada tahun 2006 dan sebelumnya tidak dikonsolidasikan ke dalam laporan keuangan Perusahaan, karena PAL dan Sungai Rangit belum dalam sepengendalian pada saat itu. The audited accounts of PAL and Sungai Rangit as of December 31, 2006 were used as the basis to determine the net book value of their assets for the above calculation. The accounts of PAL and Sungai Rangit in 2006 and prior periods were not retroactively consolidated to the acounts of the Company since PAL and Sungai Rangit, together with the Company, were not under common control during those periods.