AKUNTANSI PERUBAHAN KEPEMILIKAN 3 - Penjualan Saham Emisi Baru oleh Perusahaan Anak

Summary

In this video, Muhammad Hafid from Universitas Negeri Semarang explains the concept of the sale of newly issued shares by a subsidiary company, focusing on how it affects the ownership percentage of the parent company. He covers two scenarios: when shares are sold to external parties and when they are bought by the parent company itself. The video includes detailed examples and calculations regarding share issuance, ownership changes, equity adjustments, and the journal entries required. The content is designed to help viewers understand the financial implications of these transactions for both the parent and subsidiary companies.

Takeaways

• 😀 The video discusses the third part of ownership changes in a company, specifically focusing on the sale of newly issued shares by a subsidiary company.
• 😀 It explains two categories of share issuance by a subsidiary: one where the shares are sold to external parties (resulting in a decrease in the parent company's ownership percentage), and the other where all shares are purchased by the parent company (increasing its ownership percentage).
• 😀 The example given involves a subsidiary (PT Anak) issuing new shares to the market and selling them to external parties, which affects the parent company's equity and ownership percentage.
• 😀 Before the issuance of new shares, PT Anak had 60,000 shares with a nominal value of 10,000 each. After the sale, the number of shares increased to 75,000, resulting in a rise in the company's equity.
• 😀 The impact of share issuance is calculated by comparing the nominal value and the sale price of the shares. The difference is recorded as additional paid-in capital (or share premium).
• 😀 In the example, PT Anak sells shares at a price of 20,000 per share, while the nominal value was 10,000, generating a significant capital gain, which increases the equity of the parent company.
• 😀 The total equity of PT Anak increased from 960 million to 1.26 billion after the issuance of new shares, and the parent company's ownership decreased from 80% to 64%.
• 😀 The concept of a 'differential purchase price' is explained, highlighting the difference between the purchase price and the book value of the shares when the parent company buys the newly issued shares.
• 😀 The journal entries to reflect the changes in equity, share capital, and additional paid-in capital are shown, emphasizing the financial accounting process involved in such transactions.
• 😀 Finally, the video covers the journal entries for the elimination of the subsidiary's stock in the parent company's financial statements, demonstrating how these adjustments are made for consolidation purposes.

Q & A

What is the main focus of the video script?

The main focus of the video is on the process of selling newly issued shares by a subsidiary company, as well as its effects on the ownership percentage of the parent company.

What are the two categories of stock issuance by a subsidiary company?

The two categories are: 1) When the subsidiary issues new shares to be sold on the stock exchange to third parties, reducing the parent company's ownership percentage. 2) When the subsidiary issues new shares and the parent company buys them, increasing its ownership percentage.

What happens when a subsidiary sells new shares to external parties?

When a subsidiary sells new shares to external parties, the parent company's ownership percentage in the subsidiary decreases.

How does the sale of new shares to the parent company affect ownership?

When the subsidiary sells new shares to the parent company, the parent company's ownership percentage in the subsidiary increases.

Can you explain the example of share issuance and its effects on the financials provided in the video?

In the example, the subsidiary initially has 60,000 shares with a nominal value of IDR 10,000 each. After issuing 15,000 new shares at IDR 20,000 each, the total equity of the company increases. The parent's ownership percentage decreases from 80% to 64%, and the investment value changes accordingly.

What does 'agio saham' refer to, and how is it recorded in the journal?

'Agio saham' refers to the premium that is paid over the nominal value of the shares during the issuance. It is recorded as an increase in the 'additional paid-in capital' account, which is credited in the journal.

What is the difference between 'agio saham' and 'disagio saham'?

Agio saham occurs when the price of the shares issued is higher than their nominal value, while disagio saham occurs when the shares are issued at a price lower than their nominal value.

What are the steps involved in eliminating the investments for consolidation purposes?

The steps involve eliminating the subsidiary's equity accounts such as common stock, retained earnings, and additional paid-in capital, along with adjusting for the parent's share of ownership and the corresponding investment in the subsidiary.

What is meant by 'differential acquisition' in the context of share issuance?

Differential acquisition refers to the difference in the value between the purchase price of the shares and their book value. This difference is recorded as an additional cost or adjustment during the consolidation process.

How does the issuance of new shares impact the financial position of the parent company?

The issuance of new shares can either increase or decrease the parent company's ownership percentage in the subsidiary, which directly impacts its investment value and consolidation entries.