AKUNTANSI PERUBAHAN KEPEMILIKAN 4 - Pembelian Kembali Saham Perusahaan Anak oleh Perusahaan Anak

Summary

In this video, Muhammad Hafid from Universitas Negeri Semarang explains the concept of changes in ownership rights and company acquisitions, focusing on share buybacks by subsidiaries. He describes how these transactions can affect the parent company's ownership percentage and the equity structure. The video illustrates the process with real-life examples, detailing journal entries for share buybacks and changes in equity. Hafid also covers the impact on minority ownership and investment records, as well as providing detailed calculations and the necessary accounting journal entries. The video concludes with insights into managing these changes in corporate ownership.

Takeaways

• 😀 Buying back shares by a subsidiary increases the parent company's ownership percentage.
• 😀 When a subsidiary buys back shares from non-affiliated entities, the parent's ownership in the subsidiary rises.
• 😀 If a subsidiary buys back shares from the parent company, the parent's ownership percentage decreases.
• 😀 Example 1: On January 3, 2017, a subsidiary buys back 4,000 shares from non-affiliated parties, reducing total shares from 6,000 to 56,000.
• 😀 In Example 1, the parent company's ownership rises from 80% to 85.71%, and minority ownership decreases from 20% to 14.29%.
• 😀 The journal entries for share buybacks include debit to cash and credit to the relevant share account.
• 😀 The equity per share after the buyback changes, as illustrated by the post-buyback adjustment to the share equity.
• 😀 In the case of a reduction in the parent company's shareholding, the investment is debited or credited to the appropriate account, such as retained earnings or additional paid-in capital.
• 😀 Example 2: On January 4, 2017, the subsidiary buys back 12,000 shares from the parent company, reducing total shares from 60,000 to 48,000.
• 😀 In Example 2, the parent company's ownership drops from 80% to 75%, while the minority ownership rises from 20% to 25%.
• 😀 When the subsidiary buys back shares from the parent, the journal entries show cash debit, investment credit, and any gain from the transaction is recognized in additional paid-in capital.

Q & A

What is the main topic of the video?

The main topic of the video is about changes in ownership rights and company shares, particularly in the context of share repurchase by subsidiary companies.

What happens when a subsidiary company repurchases shares?

When a subsidiary repurchases shares, the total number of outstanding shares decreases, which increases the parent company's relative ownership percentage in the subsidiary.

How does repurchasing shares from non-affiliated parties affect the parent company's ownership?

Repurchasing shares from non-affiliated parties increases the parent company's ownership percentage in the subsidiary, as the parent’s shares remain the same while the total number of shares decreases.

What is the impact on minority ownership when a subsidiary repurchases shares?

When a subsidiary repurchases shares, minority ownership decreases because the total number of shares decreases, increasing the relative ownership of the parent company.

In the example of PT Anak on January 3, 2017, what were the key changes after the share repurchase?

After PT Anak repurchased 4,000 shares, the total number of shares decreased from 60,000 to 56,000. As a result, PT Induk's ownership increased from 80% to 85.71%, while the minority ownership decreased from 20% to 14.29%.

What is the accounting journal for a subsidiary repurchasing shares from non-affiliated parties?

The journal entry for this transaction would be a debit to 'Cash' and a credit to 'Shares Repurchased' for the amount paid for the repurchased shares.

How is the book value of shares calculated after a repurchase?

The book value per share is recalculated by dividing the total equity by the new number of outstanding shares after the repurchase.

How did the book value of PT Induk’s investment change after the share repurchase example on January 3, 2017?

The book value of PT Induk's investment in PT Anak increased from 768 million IDR (80% of 960 million IDR) to 752.48 million IDR (85.71% of 880 million IDR) after the repurchase.

What would happen if PT Induk also repurchased shares from its own subsidiary?

If PT Induk repurchased shares from its subsidiary, PT Induk’s ownership in the subsidiary would decrease, while the subsidiary’s ownership of itself would increase.

What happens when there is a decrease in PT Induk's investment in PT Anak after a share repurchase?

When PT Induk's investment in PT Anak decreases, the journal entry would involve debiting 'Investment in PT Anak' and crediting either 'Cash' or another relevant account like 'Equity Accounts,' depending on the specifics of the transaction.