7/24/2019 soal akm 2

1/10

7/24/2019 soal akm 2

2/10

100,000,000

50,000,000

60,000,000

1!,000,000

7/24/2019 soal akm 2

3/10

1/9/2009 in"estment #$%&'( 3!,500,000

cash

31 desem)er 2009 in"estment #$%&'( 3!,500,000

re"enue from in"estment

5 Januari 2010 cash 15,000,000

in"estment #$%&'(

e*uit method

7/24/2019 soal akm 2

4/10

1/9/2009

3!,500,000

31 desem)er 2009

3!,500,000

5 Januari 2010

15,000,000

7/24/2019 soal akm 2

5/10

a"aila)le-for-sale-securities 3!,500,000

cash

securities fair "alue ad+ustment #a"aila)le for sale( 2,500,000

unrealied holding gain or loss-e*uit

cash 15,000,000

di"idend re"enue

fair "alue method

7/24/2019 soal akm 2

6/10

3!,500,000

2,500,000

15,000,000

7/24/2019 soal akm 2

7/10

1/9/2009 a"aila)le-for-sale securities

cash

31 esem)er 2009 securities fair "alue ad+ustment #a"aila)le-for-sale(

unrealied holding gain or loss-e*uit

5 Januari 2010 cash

di"idend re"enue

31 Januari 2010 cash

a"aila)le-for-sale securities

gain on sale of stock

7/24/2019 soal akm 2

8/10

15,000,000

15,000,000

1,000,000

1,000,000

6,000,000

6,000,000

1!,000,000

16,000,000

1,000,000

7/24/2019 soal akm 2

9/10

cost fair "alue unrealied gain#loss(

15,000,000 16,000,000 1,000,000

7/24/2019 soal akm 2

10/10

1/9/2009