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Akuntansi Ekuitas (Akuntansi Keuangan Menengah Bab 15)

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Hello Hello fellow students we meet

again in the Intermediate Financial Accounting learning series

and this time we will

talk about equity discussed in

chapter 15 the book used is the

third edition of intermediate accounting and

FRS Edition by Kieso Weygandt n-word

some terms have been adjusted to

PSAK or s.ak our financial accounting standards

there are four

learning materials that we will discuss In

this chapter the first is explaining

the forms of companies and the issuance of

shares the second explains the accounting

and reporting of treasury shares or

treasury shares the third explains the

accounting and reporting related

to dividends and the fourth

explains How to present and

analyze seek with us Hi in the

financial report

Let's discuss the first one, namely

regarding company capital, especially

related to the three forms of business entities

there are three forms of business entities that are known

when viewed from the ownership side,

namely the first is a

sole proprietorship or propriety recipe

then there is a partnership or

Partnership and there is a corporation or

corporation of course according to the

name a sole proprietorship is

a company whose entire shares are

owned by only one person

while a partnership is a

company whose capital owners consist of

at least two people usually called

two or more people while a corporation

is a company whose entire

shares are owned by one person consists of shares and

can be owned by 12 people and can be

owned by hundreds or even

thousands of people the

special characteristics of

this form of company are greatly influenced

by the business or corporate law that

applies in a country is also related

to What is the use of the

stock system or share system in the

country besides that it is also related

to the development of

various ownership

if we look at the law of corporations

or cooperative businesses

must submit a business agreement

to a certain government agency or

government agency appointed in

a country that accepts the form of

corporations in Russia for example is the OJK

Financial Services Authority then is the

government agency will

issue regulations

related to corporations in Indonesia

one of which is in the form of regulations made

is in the form of Hello Bang shrimp

then the company gets various

advantages if the law in a country

prefers business organizations in the

form of corporations this is the

legal basis or Oh the regulations that

regulate related to legal entities

in Indonesia the from the table here

from this table I divide it into two

types of legal entities namely those that are not

legal entities and those that are legal entities

here it can be seen that for

economic or business entities that are not

legal burdens the form is a

sole proprietorship civil company or

civil partnership Sorry then

partnership firm and

limited partnership where both for individual

civil companies then Firma and Limited

partnerships have different legal references for

for

sole proprietorships subject to the laws of the location

in Look at the red government for

civil partnerships subject to the Criminal Code

data for firm partnerships subject to and

obey the law of the commercial dardak and

so the fruit for limited partnerships

that are closed and obey the

commercial law book while

Ando companies that are legal entities

can be in the form of PT or limited liability companies

then can be in the form of limited liability companies

that are open open means that their shares

have been sold to the public in Indonesia

of course through the Indonesian Stock Exchange

both of which are regulated in law

No. 40 of 2007 then another form

is a limited liability company in brackets

Persero this is a form commonly

used for state-owned companies

in water is BUMD

sit and stone in law number

11 of 2003 which has also been amended

by law number 40 2007

concerning limited liability companies

then there are public companies or Perum

Ledug stone in law 19

2013 and there are Cooperatives and foundations this

is in Indonesia where here I

include as an economic entity or

continue to be a legal entity business because

both operations and Foundations

many carry out business activities

for operations subject to and comply with

law 25 of 92 while the

Foundation is subject to and complies with

law 28 of 2004

What about the applicable share system

if there are no restrictions on

provisions then each Shahab

essentially has the

following rights first the right to share

profits and losses

proportionally meaning that shareholders

bear the profits receive

profits and in the future get Tons

and bear what happens from the

business activities carried out by the

company Then the second is to

manage the company's management

proportionally where shareholders

have the right to determine who

can sit on the board of directors

then what is more the

shareholders also get the right to assets

proportionally If there is a

liquidation of the

company the discussion regarding liquidation

will be discussed in the material or

advanced financial accounting course Udin

4th shareholders will

get a proportional distribution

if there is an issuance of new shares

this right is usually called hack-free

MTV or pre-emptive read so if the

company will issue new shares

Then the old shareholders if they

get the right friend tv Mega have the right

to get or buy new shares Joe

next is the difference between

common stock and preferred stock so some

companies generally have

these two types or one of them

is usually common stock Ordinary shares or

Ordinary as is may be with

yes stock comments or share comments

describe the remaining or residual

ownership of the company

where these ordinary shareholders

will bear most of the

risk of loss that occurs from a

company then they also have

held these ordinary shares will receive

benefits from success if the

company gets it and there is no

guarantee of dividends or assets at the

time of Edi dissolution of the company and

once again for liquidation or

dissolution will be discussed in detail

in advanced financial accounting then

preferred shares preferred shares or

special shares special acid the

preference is already with preferred stock

stock

preferred stock is

formed from a contract that is

when shareholders sacrifice

certain rights to other parties in the form of

special rights or rights that have special

characteristics and the costs are in the form of special privileges

privileges

old dividends are usually

special in terms of dividends because

there are several types of preferred shares that

do get priority when

the pulse determines the provision of

dividends in a year or period the

following is tired of subclassification of

equity that will appear in the

statement of financial position so there are

several categories of gifts the first

is share capital or Syaikh Abdul

Qadir the second is the difference between the

value nominal with the usual market price

enough with paid-in capital above the

nominal value is called a stock premium

or the existence of Fitriana games stock agio in

English Leuser premium some

also call it Edition

alpatind Capital then the third

is retained earnings or retained earnings

namely returning then the fourth

is accumulated other comprehensive income

or accumulated other

comprehensive income and the fifth

is treasury shares or

treasury shares or treasury shares and the

last is about the sea of

non-controlling interest or non-controlling

interest Usually abbreviated as Enci

so in short with Enkei

non-controlling interest or commonly

called minority interest is

crashing only specifically for

non-controlling interests this appears

when the company has a

subsidiary because this non-controlling is

also known as a

subsidiary or of is a shareholder

who to the company belongs to the company

but not 100% where the company has a

has a

larger or equal share of

control usually more than five

percent or has control rights and

the rest is usually owned by

smaller interests well they are

filming non-controlling interest

this is a picture or diagram related to the

equity components so there are

two main sources of equitation that

you need to remember well Hi the first

is contributed capital and the

second is Raiden's brother so if you

look at the financial position report in

the Greatest section then these two

will appear because these two things are the

main sources of equity where for

a company's contributed Capital it

depends on the existing conditions Is

there only a retail order or is there also a

preference and then if the

stock price the market price of the stock or

paid-in capital has a higher value

than the nominal value Then a

share premium or Edition Rp

vital level or share premium will appear and then

in addition to the things above don't

forget also if the company

withdraws shares that have been sold in the Market

so buys back

its own shares then the shares are

called and Treasure chest or

treasury shares or more with

shares in for the peel so

each will have its

own account eh also remember in the

accounting equation that assets are the same

as the ISP security website so if

we focus on equity then equity is equal

to assets minus other it is or

assets minus more here also known

as net assets or

net assets so in the

next chapters if you get or

find the term net assets then

net assets refer to assets or total assets

minus total liabilities or

some The problems that arise are of

course accounting problems that arise

related to the issuance of shares,

including the following, namely

related to phenomenal shares, then

also related to shares without a

nominal value, thirdly, shares

issued which are combined with

other securities, for example, common shares

with preferred shares or shares with

bonds, even

then shares are issued through

non-cash transactions, so shares are

issued not to get

cash but to get assets other than

modern cash, fifthly, related to

how to treat the cost of issuing

shares or cost of his Wings Let's

discuss one by one the

accounting problems, the

first is shares with a

nominal value or parvinee users sambrilen

omiland low can help companies

to avoid

contingent liabilities, of course, when a

company forms a company and

then capital from shares, then eh,

one of the things that Mega needs to determine is

how much nominal value must be stated

in the share sheet, the

lower the value, the more it can be

used by the company to avoid

avoid

contingent liabilities or

contingent liabilities, an obligation that

may arise in the

future because of the occurrence of

something, what is meant by

contents lability or

contingent liabilities, please check the

learning video related to

design liabilities, discussed

professional liabilities or provisions and Contingent

liabilities in Indonesia some

companies also determine a nominal value

that is quite low if in the

past many companies used eh

Rp100 as a measure of shares

now there are even one rupiah

per share

Hi corporations use preferred stock accounts

there or ordinary Samba or

Professor or others as well as stock premium

or share Premium if there is indeed an

excess over the market price with the

nominal price so for the above it is

always based on the nominal value which is the

value stated in the share sheet

while the premium is the difference

between the paid-in capital or shares

sold at the market price with the nominal value

then the second problem is related

to shares without a nominal value well

usually the reason for issuance is the same

as shares with a nominal value

using a low value and

so I recently

goto or gojek. and Tokopedia are

preparing for the implementation of Wu initial

public offering where the nominal shares

they will sell are worth one rupiah

rupiah

so it is the same as the

low-value shares then Sam without a

nominal value is usually also used to

avoid the possibility of

contingent liabilities

then it is also used to

avoid confusion in recording

between the use of nominal value with

market value this is their reason how

about in Indonesia used in our country

a company is allowed to

issue shares without a nominal value

the answer is in Law number 40

in 2007 where it turns out

our government allows a

company to be able to issue shares

without a nominal value,

likewise in the Indonesia Stock Exchange starting in

starting in

2018 there has also been a policy

where companies that will not go

public or offer to the public BK

can also use shares without a nominal value

eh then How do

we try to record it? What does it mean when the

company will choose the owner of the

nominal value, we will see in the next slide the

main weakness of this type of source is that

some countries impose

high taxes on the issuance of these shares

besides the value of the issuance of shares is

also determined by capital law in

a country which can have an impact on reducing the

reducing the

flexibility of dividend payments Why is it

related to flight 19 dividends

because we know that usually dividends are

paid in units per sheet

and the reference used

is usually the nominal value of the shares and there is a

relationship between friendly share prices

and deviated

eh for more details, it will be discussed later

When you study about

strong report analysis but in Indonesia

I have already said that in the

law regarding PT

eh companies, a company is

allowed to have shares or

issue shares without a nominal value,

here is an example of how to record

a company without a company

that has common stock without par value

electronic video has 10,000

authorized common stock or outdoor AC

and without par value Allah

electronic video issued 500 shares

at a price of 10 per share to

get cash then the

recording journal is directly debit

cash the amount of money received and

credit Serge Betel Ordinary or

order serkab Italia please Yani ia You

can use another name for example

oasir ordered organizer Okay Betel or

follow the account as stated

in this book

Shark epithel Ordinary then if

electronic video issues 500 shares

again at a different price of

11 per share then How is the journal

Well because the company

does not have or samroes

or does not have shares of par value

Sorry then the journal is the same as the

previous journal, namely debiting gas and

crediting Shark epithel Ordinary then

how do we know the shares

above are worth the quotation mark he

buy or sell value Sorry the

selling value is 10 while the one that is replied to

learn of course the producer must

administer it well

some countries stipulate that Hi

shares without par value have their

recorded value the values that are

usually used if the company does

not have a nominal value then

usually the authorities in the country

will stipulate that the company the

company that issues

shares without a nominal value must have

Estate family you or the recorded value

referred to by state will you

is the minimum value that must be

deposited by the shareholder for

a share without a nominal value

if a company issues

for example an eruption orbits 1000

shares with a recorded value yes

so state V5 per sheet or the

minimum value deposited by the

shareholder is five per sheet and sold

at a price of 15 yes then the 55

Euro per sheet can be treated

Nano quotes as if it were a

nominal value hi eh because of that asrotun behavior

alone we will receive cash

yes so cash of 15 multiplied by 1000 =

15,000 and then the Steven family

recorded as share cbt Lorde

Negeri so

5005d multiply 1000 equals

5000 and the difference is

recorded as a share premium which is

10,000 so state value with me

then we go into

another problem namely What if shares are

issued along with the delivery of

other securities then if this is

done this is the same as the

purchase seekh with the basket price that

is called that So with

11 baskets or one basket so

sold hi one basket where there

are common shares and there are

other securities water then there are two methods that can be

used to allocate the

results or prices to

each share value or shares and

other securities the first method

is proportional method or

proportional method with the other two criminal

method or incremental method

What is the proportional method like the comments Let

's discuss

Give an example from rafeni corporation

Where they issued 300 shares of

common stock with a par value of

$ 10 and 100 shares of preferred stock with a

par value of 50 by lamsam

or earlier called basket I

basket price where the basket price is

13,500 with nothing other than trying to

issue two types of securities with

one price where each

security has a different nominal value

here another example of thesis

is preferred stock yes So for

smartfren it can be replaced by around other than

for example bonds the market price of

common stock is 20 per share while the

market price of preferred stock is 90 per

share Well then from this information

we can allocate

allocate

13,500 to the common stock price and to

Sorry the value of the common stock and to the value of the

preferred stock if we use

proportional metet then the method is

as follows So you first use the

market price of each security

for the common stock of there are three

hundred sheets in Wow where the

market value is $ 20 yes the

market value is 20 then the

preferred stock from the issued is

100 and the market value is 90 yes

then you multiply each 6000 and

9669 mother You are proportional right so the

method is yes widow add 6 and

9 This result is 15 then 6/15 si or

Rp6,000 15000 is 40% and

9000r Rp15,000 is 60%

thus we can get a portion

or ratio or proportional between

common stock and preferred stock of

40 to 60/40 percent to 60%

60%

now this comparative figure is 4060 which

you can use to allocate the price of

2,500 earlier yes so The issue of fries or baskets is that the

price is destiny. 5 13500

You multiply it by 40. This is the value of

common stock. Then you

multiply 13500 by 60%. So that's the value of

preferred stock. So it's simple. So

you use the proportion according to

the size. n the value of common stock and preferred stock

therefore after we pig

Saloka scan the country trying then record the

record the

transaction as follows cash

received is 13500 and then the value of

common stock Sorry here smartfren But

first yes 100 times the nominal value of

Rp5,000 then the difference earlier If

you see

8100 yes so the difference is

3100c that 8130 5000 is the

Gema server for preferred stock and then the

rest There is a record to common stock at a

nominal value of Rp3,000 and the difference

between the allocated value and

this nominal value you record as the

Emi server Um for the Ordinary of

2406 What if we use the

incremental method incremental me it

can be used in certain cases yes

marginella for example flavonoid

corporation issued 300 shares of

common stock with a nominal value of 10 and 100 shares of

preferred stock with a nominal value of

50 directly can still be the same

as the previous case with a price of

13,500 well the difference is here the

market price of common stock is 20

per sheet and the market price of preferred stock is

unknown Why can you not

know it might happen that it is

not traded so it does not

have the right price for children when there is a case

like this where one of them

does not have a price then we can

use the incremental method

how to do it because the

available data Market data yes the available market price

is only for common stock

that is so that 20 yes then you

allocate the entire market price of

this common stock Nini is 20300

times 20 = 6000 while until it stops it

has no value or here zero which

has no market value means the same

Dek 100 times know is equal to zero

so Firma getvalue sample price the

market price of common stock is 6000 and

6000 the value that is the right of the

shareholder or the value of common stock

well the difference is so and from the

basket price prestadi or langsam prize 13500

6000 we have allocated for Sam

ordinary then the difference yes this is the difference

of 700 the value that we allocate

as the value or right of the State the value of

preferred stock the

journal is the same as so you just

allocate remember okay that if the

shares have a

nominal value then the shares are always recorded

at the nominal value here

at the nominal value as well as

with ordinary shares always at the

nominal value the difference between the market price

and the geological will be recorded as

this server Um and so on so the

way of thinking is simple yes outside

well please underline

that every share that has a

nominal value is always recorded at the nominal value

well we go into

another problem which is next, namely When it is

issued with a non-cash transaction

or in other words When the

company through a share issue Does not

involve cash so the company

does not receive cash there are

general rules that apply to transactions

like this namely on the receipt of services

or property or anything other than cash

or assets yes here Asep anything other than

typical then the company must record the

shares issued in

this way yes at the fair value of the

goods or services

received so if you remember in the

previous materials this is already

related like this Tread like an exchange

exchange

where remember yes at that time I discussed

that when there is this tret then we

must refer to the market price of the

traded goods quotation marks that are

applied Gan exchanged which

yes has the most trusted market price

most valid and considered the

fairest most reasonable So that's what

used then

if ah the fair value of the goods or services

cannot be determined precisely

precisely

then use the fair value of the shares issued

issued

well the problem that arises

is what if the shares do not

have a fair market value and

likewise with the goods or services

do not pass through that is a

complicated problem that if one of them exists then

use the presence eh one On the other hand

what if both exist so the

goods and services have a fair market value

and also have a

fair market value So if that is easy

Dad the answer is you use the

first alternative first that is we

use the fair value of the goods or services

Om accepted that is the general rule that Let

's take the following series of transactions as an example

illustrating the

procedure for recording the issuance of 10,000

shares of common stock with a

nominal value of 10 per share to obtain the

patent rights of marlow company in various

conditions the first condition is embarrassed cannot

determine the fair value of the patent rights

so here the

transaction is a transaction to

issue shares and receive patent rights

eh so receive intangible assets well

here for the first one drunk

cannot determine the fair value of the

patent rights but he knows that the market price of the

shares is

140,000 yes then we use this number

as a benchmark from the quotation marks yes from

stretch in or exchange this transaction

then the clothes Later you can see it will be

recognized at

140 or according to the market value of the

common stock While common stock

remember is always recorded at

nominal value yes these values yes Rp10,000

multiplied by 10 = 100° Sanya will be recorded

as this server Um

Godain let's see the second condition

Marlo cannot determine the market price of the

stock now reversed so the

market price of the stock cannot be

determined or is unknown because there

may be no market but what

knows the market price of the patent is

Rp150,000 well this is also still young Yes

because of the 2ac earlier or two combined

Setia 22 items as if the only asset is

equity of these two items

there is one yes then the number of one of the

items is used so

here there is 150R use the one Hi 50

for shares as usual he returned

shares are always recorded at

nominal value the difference is recorded as share

premium well What about the

third condition Marlo cannot determine

both the market price of the stock and the patent

this is a problem sea so when there is no

value in both items then you have to

determine which of the two items

is most likely to get

market value or to determine its

market value Well for this case,

if the stock market by for example

Marlon ilmu's shares are not traded

on a Stock Exchange, it is difficult

to determine the market price of

sugar shares, it can be determined using

subjectivity or determined

subjectively, then the most likely thing

is to determine the value of the asset,

in this case, the patent Hi, you can

use, for example, this is where an

independent consultant can use an

appraisal to estimate

How much is the patent worth at the time of the transaction,

transaction,

assume Wid assume a person

or a dependent consulting company can

determine where the patent is worth

100 Rp25,000 Where they use

discounted cash flow calculations

or discounted expected case blue

Is discounted expected cash flow yes,

you can check the material on time

value of money This concept is

also used when you talk

about something that is

long-term, for example, determining the value of

bonds or Oh items that

have a cash flow that is quite long or

more than one year

Hi, after getting the value of 125

thousand from the consultant, then

this is the number that we will use to

assess the patent and of course from there

we can determine How much is the

stock worth, especially the Serang premium Well,

from here you pay attention

Emi Um server value from these three conditions

produces different numbers

is this permitted it is very

permitted because the conditions are

not the same Yes very casuistic

well then we will go into the

problem discussing the

last problem which is related to how to

treat costs related

to the issuance of shares there are two types of

costs the first is direct cost

and the second is called indirect

cost for direct costs or direct

costs occur when selling shares

so that those that are directly related for example

are the cost of underwriting securities or

android.inc cost namely costs

incurred because you hire an

underwriters then also costs

incurred to pay for

accounting services or legal services because in

some countries including our country

the company wants to make a sale

or public offering of shares

to the public then the financial report

must be sad audit there is an

audit opinion given by the appointed public accounting firm

likewise from the legal aspect so

if there are costs it is also called

Dark kos likewise if the

shares have to be printed like it is

important ko hopefully this printing cost

can also be

charged as darkos What if the

company does not use the

printing scheme so the shares I

agree Plaza so the shares without printing

yes If in case when using

using

Eh bro scribbles yes

scribbles So there is no

paper sheet yes if then there is a cost of

using the application or speechless this

he magabe earlier can also be

equated with printing costs also

including if there are taxes

related to the publication of all of this

later specifically recorded must be

reduced by the proceeds received

from the sale of shares which usually

this way later you will find

When you study

advanced financial accounting

then Oh earlier mentioned here there are

indirect costs yes here it is not

mentioned indirect costs or costs

for the event as

performance period costs are recorded as expenses

expenses

then we move on to preferred shares

what are the features related to

preferred shares according to the name yes

Preferred shares yes preference or

preferred shares then these shares do have special

privileges first in terms of

dividend distribution So they usually

have priority rights in

dividend payments by second there are special privileges

in the distribution of assets when liquidation occurs

more desiro process where the company's

operational activities are frozen then

filed eh dissolution eupeka

bankrupt or bankruptcy glue in

Indonesia such a term because

law ll in bankruptcy lectures will

later be determined by the court related

to who the liquidator or curator is Hi

then all the company's assets will be

sold or converted into

cash well when the cash has been converted

if all the

obligations have been paid then the remainder

will be distributed to the

shareholders well preferred shareholders

have priority rights compared

to ordinary shareholders well once

again the details about this liquidation are

discussed in advanced financial accounting

Because there is special material about

Corporate liquidation then the

third can be converted into

ordinary shares there are some preferred shares that are

convertible so the

holders of the preferred shareholders

can be one when

changing so they want to change the

preferred shares into ordinary shares

Then the fourth other feature

can be handed back at any time or

commonly known as call label so

preferred shareholders can ask

ask

Aan to

request payment by

handing back the preferred shares

they own as long as there is an option

given by the company and

more than that the others who were born here

do not have voting rights Andi may

be the only quotation mark Beat

weakness of preferred shareholders

where these preferred shareholders

do not have voting rights or voting rights

especially in terms of determining the

composition of the board of directors then

determining the direction or pace of the

company's business processes and so on or

in other words when a

general meeting of shareholders is held, then the

preferred shareholders do not have

voting rights, even if the preferred shareholders

also have common shares, then the voting rights

in question are in the shares,

not in the preferred shares. Hi,

left, the preferred share features

are cumulative, cumulative, related

to dividends, participating, also

related to dividends, then

convertible, because it can be changed

into common shares, callable because it

can be withdrawn or

requested payment of

one hundredth when it falls at any time.

Then Ride furniture can also be redeemed,

a label with Rebel is almost similar,

yes, only the

provisions are different, a

company can determine to

provide any privileges or restrictions

as long as it does not conflict

with the existing cooperative law in

that country, meaning for

these features, if a country

allows it, then

preferred shares can be issued with

all existing features, so they are

cumulative, participatory, can be

convertible, cholesterol, and Ride

furniture, well, accounting for issuing

preferred shares is similar, yes, excessive accounting for

common shares, so it is no different, where

preferred shares, if they have a

nominal value, of course, will be recorded at the

nominal value of the fund, if there is a

price difference between the market price and the

nominal value, the difference will be above

as their rhenium server

is an example here, more shops

issue 10,000 preferred shares

with a value of 10 per share and the price

per share is 12 eh to the cash link cellphone

Well for cases like this, it's the same

as ordinary shares, yes So you record the

nominal value of the cash received

He just keeps the market price multiplied by

10220 rupiah and the preferred shares are recorded

at their nominal value of 10 multiplied by 10 Pounds

Sterling multiplied by Rp10,000 and

the rest is recorded as healthy want to

be the same as eh Hi sabiasa B we

go to the second learning objective

or second material, namely explaining

accounting and reporting of treasury shares or

treasury shares or with shares in the

portfolio, the company can buy

back their own outstanding shares

that have been sold to the public or

sold to the market, well, the purpose of

this buyback is usually there are many things, yes, the

first is that the company is preparing to

distribute excess money

efficiently from a tax or efficient text perspective

to shareholders, so

in other words, when the company

has Idol cash money, so it has

excess money, which is ideal, then

one of the allocations or allocations of the stir

estadi can be done to buy

their own shares that have been sold

in the market which Sorry the second goal

can also be to increase earnings per share

or earnings per share for the material

about universal will be discussed in the

next chapter and the rate of

return on equity is strange together with

return on equity telebit is

one of the ketul or analysis tools that are

also commonly used to assess the

performance of a company so for Roy

this sticky the other is Roy on

investment there is Roy croasi return on

investment RT01 as well as from the non

equity then the third one the second of

you three prepares

stock sheets to fulfill counter compensation

to employees or to fulfill the

requirements of business mergers or mergers

mergers

in certain cases later in the

next chapter will be discussed where the

company may want to

provide incentive compensation yes in

terms of employee work motivation

they are offered shares

Well in order not to interfere with the number of shares in

circulation then usually the company

uses strategy number three

which is to buy their own shares

in the market and then stored

in the company Later in time it

will be given as compensation to

employees and only the

best employees or selected employees

who are indeed entitled to

get compensation What is

the treatment like later in the next chapter

and can also be used to fulfill the

requirements of business mergers or

mergers Because for mode there are

several things that usually need to be

considered by the company what is a

merger eh what is a merger there

consolidation there are businessmen Khomeini

Silet and so on are also discussed in

advanced financial accounting so

some things that I know Here

I will tell you that

this is discussed in the next chapter of Unibas

in the next material please check the

related material or the DVD is already running

which is already on this channel

then the fourth is to thwart

takeover attempts by other parties or

to reduce the number of shareholders

also other strategies that can be

carried out by companies when they

decide to buy back

their shares or use a treasury stock scheme,

namely takeover attempts by

other parties then also to

reduce the number of shareholders

because later when you calculate earnings

per share you will know that with the

existence of treasury shares the earnings per share

will be high as in number 2

and it will also reduce because the

number of shareholders will

decrease Why because in

calculating earnings per share does not

take into account treasury shares as a

dividing factor then the fifth

as and increase the market price of art

this is also a strategy that is usually carried out

by companies in general when they feel that

almost the business is low yes so

when they assume that currently the

average stock market price

is Marseille this price is currently the

company's stock market price is

below the average price that has been This is

owned by the company, so

one of the efforts to raise the

market price again is by withdrawing

this applies, this is used because

we apply the law of supply and demand,

remember when Diman Sorry when Dea

compared to teeth, so demand for a

product in the presence of high shares

while supply is limited or

limited, then the price will increase, the idea of

accepting this, the company uses the

strategy of market law or supplier where

where

then How to record

treasury shares, there are two methods that can be

used for Le treasury shares, the

first is cosmetics, the second

is farve limited or state V

limited, remember this state is used if the

company does not have a nominal value for its

shares, hungry value Of course I am

used if the company's shares

do have a nominal value,

remember that treasury shares will

reduce the amount of equity, remember in the

diagram on the slide at the beginning in the front section, it

has been emphasized that until Suri

is reducing equity

Let's take an example of the Pacific company,

make sure it is important to issue ordinary shares of

Rp100 shares with a denomination of

one Dollar with a market price of 10 gua

dollars a share. In addition, the company

has retained earnings from tenoning or retained earnings

of 300,000, then

you can see in the statement of financial position, the

equity structure is as

follows here there is a share Capital order

is $1 100 1000 sheets are issued an

outstanding Icut means it has been

issued outstanding means circulating

in the market Widya there are some outside who

have the right to include

dividend distribution and so on the value is

Rp100 then there is a premium difference

remember several the difference between the market price

this is the market price with the nominal price

cc 99 Times 100 = 900,000 and then there

is a returning of 300,000 so the

total equity is one million three

hundred this is the composition of the

company's shares before the

Pacific Ambon treasury shares issued

common stock sorry this was already N Ah on January

January

20, 2019, it was still interesting to

buy back Rp. 10,000 out of 100,000,

there were 10,000 sheets that were bought back by themselves,

namely withdrawn at a price at

that time the market price was 11 dollars

per sheet. Pacific recorded this

reacquisition transaction or treasury stock

in the following way,

so debit treasury stock or

Treasure search so you appear

this naming so for while already

having an account, then you keep track of

treasury stock search at the value of the period

you can see then you record

cash gold at the value of the cash you

paid, well this is called Mad cost

Why because you recorded the cost at the

acquisition price of the treasury stock

Hi Well, after the transaction, the

equity composition of the

Pacific company became as follows, you can't

see here, namely the composition is still the

same 100-900 and 360 then it appears

here there is a cost of treasury sales of

10,000, the value is 110

Well, after deducting the

treasury stock or until it's true that

remembering this 100 then this Island is

reduced yes then the disintegration of the

red color then the composition that becomes fiber

1000100 90 from before becomes

1300000 companies After buying

back the shares sad and college They

resell their

own specialties indeed can

do things like that yes So they I

mean the company yes can buy

back the shares in circulation and Sam was

mentioned until the afternoon Hi and

this Saturday afternoon can also be resold to the

market this is a strategy that can also be

done by the message Regarding

strategies like this you

please study financial management yes

because When the company withdraws

When to resell it is related

to the company's eyebrow policy and capabilities

towards the market that exists in the

country or

related to the company

eh when the company resells it

could be the price above the boarding price

or it could also be below the boarding price or

maybe the same as the boarding house so the opportunity is

always there Dad so it could be above cos

= cos or maybe in the balkos for

this case for diesel this is discussed which is only

above and below the boarding house Because for the one that

= cos there is no problem I both will

increase the total assets and the total follows

Asia because when it resells or

just its value will increase remember

when there is suspicion You can see

here the total equity is reduced yes

then when this treasury stock for example this is

resold like that yes resold

to the public Yes of course the total

lively example for sales up to sur

above chooses Pasifik gets

10,000 to match the price of 11

previous examples and on March

10 the company sells 1000 so

from this 10,000 1000 is resold

at the price at that time above the cost of

Rp15,000 per sheet is subject to the company

using cosmetics which then the

company will debit the amount of

cash received and credit

Sulsel for the cost remember the cost in

quotation marks Yes the cost when buying is 11

SMAK 11 multiplied by Rp10,000 becomes

Rp11,000 the difference you record as the

m7score server so you can see

Here that those who have premium shares are

not only for retail or

regular orders and preferred or

preferential shares but can also be used

for treasury shares Yes, 4000

then What if Oh until

Sutawi is sold below the cost Let's take

an example, Pasifik resells 1000

sambal Mba 1000 treasury shares

on March 21st at a price of 8 remember

earlier the cost of quotation marks is 11 dollars and

now it is sold below 11 18 then

the journal You can see the cash is 88000

then remember earlier it was told to still be

recorded eh friend wait Sorry I'm

not all of you Nadya santri still

recorded at yes at the value of the cost

yes So this is what I want to explain This

first you receive 8000 as

cash diawai cash received then

recorded for the nominal value

well the difference da-3000 is on the debit side

which is recorded as premium syiar

Treasure well specifically so Here you

can Red specifically for ready rem premium

Treasure can be on the debit side

maybe you can assume that sir

Previously there was indeed ready premium

on the credit side of this amount near

4000 so when you go to db3000 there

is still a balance yes with the assumption

that the company makes quotations

yes, makes buying and selling treasury shares,

then it is possible, yes, the company, then

even if there was no

previous transaction of 4000, then it is possible to

record the premium cell on the debit side

with the assumption that one day

this premium myuser can also have a credit balance,

of course, if asked for the normal balance

of this server Um, the answer is a

credit balance,

then after the

second way you can see

And the premium share balance is

1000, assume Pacific then sells another

another

1048 for the price of eight sheets back on

April 10, yes, so = k before,

so it makes sense, right, this is me, so this is

typical, 8000, then Encep to Treasure, the

cell is recorded at the nominal value, yes,

then this premium share is the

best, it becomes the server m,

I said earlier, He is flying credit,

yes, because if the company

fluctuates, makes a transaction,

then you can force

quotation marks that force the Ceremi to have a

debit balance, assuming that one day a

credit balance will also appear, yes,

so it will counter Balance or or

counter the debit balance, Well, specifically

here, if the

server number debit balance is not desired, the then

you can record the difference to the return

earnings there is no other account that

you can use because remember yes

the two main sources in equity are

are

contributed capital and second is

returning so you can't

record contributed Capital then eh the

other alternative is credit

Naning so where Why do you record

returning debit here to avoid

share premium Treasure debit balance

which is now conservatism Yes it would be

better to use

this method However if the company

is confident that in the

future Still watching the company running

can resell at a price up to

slytherin price above its nominal value

then it is possible for you 3000 this

is possible to debit to the server m

amunkai again Hi there is better to

use returning as conservatism

eh Is it up to 1000 Sadi Stop yes

the answer is very possible yes So what

if the company typed the

treasury shares earlier Eh decided regarding

this was done in the case earlier yes so

cancel Century or it could also be

done because it wants to reduce the number of

shares outstanding last number of

shares against shares outstanding

well this samter Suri surveillance has

authorized status and as

uncirculated shares so it is usually called

canceled eh in the treasury stock

trying to buy back when the

company buys back its shares

already in circulation the shares become

treasury stock or 19 then canceled

it can also be done by a lump sum well

when canceled of course it will

reduce the number of shares in circulation and those

that are canceled then no

Geisha HAM rights will be lost

we go into the third material, namely

dividend policy this dividend is a

consequence When you

have shares

Hi not many companies

pay dividends in the amount of the

available retained earnings Why not

many Griya Companies that provide

dividends in the amount of the balance value no

this means trying to have a

certain amount or retained earnings but

usually the dividends paid are

not as large as the existing retained earnings yes

Eh You can see later the policy

material dividend policy D

financial management where the company must

calculate how much the actual amount of

dividends can be

paid because retained earnings continue not

only not used for

excessive Cannot also be used for

other things including to

build the company's business Eh here is the answer Why fish to

Eh here is the answer Why fish to maintain the agreement with creditors three

maintain the agreement with creditors three lowered need interest payments need

lowered need interest payments need certainty nobar maturity then the retained

certainty nobar maturity then the retained earnings are Kinan for

earnings are Kinan for creditors to defend for

creditors to defend for interest payments and principal debt in the

interest payments and principal debt in the future can also be used to

future can also be used to fulfill Good operational needs of the

fulfill Good operational needs of the company I say Yes

company I say Yes can be used to expand the

can be used to expand the business development of the business and so on

business development of the business and so on differentiation and so on from to

differentiation and so on from to finance the development or expansion of the

finance the development or expansion of the Oni business that I have mentioned

Oni business that I have mentioned and the fourth to refine the

and the fourth to refine the value of dividend payments, namely this

value of dividend payments, namely this quotation mark ants Saud dividend payments

quotation mark ants Saud dividend payments eh to related to dividend payments

eh to related to dividend payments Nadhifa dividend payment here is

Nadhifa dividend payment here is one of the benchmarks used

one of the benchmarks used to assess the performance of companies in

to assess the performance of companies in companies listed on the Stock Exchange

companies listed on the Stock Exchange for example a company that regularly

for example a company that regularly provides dividends will have a

provides dividends will have a better value or track record

better value or track record compared to companies that

compared to companies that do not routinely allow these irregular dividends

do not routinely allow these irregular dividends for example this year day

for example this year day pays next year no Next year

pays next year no Next year no Next year ampere and so on

no Next year ampere and so on of course different from the performance of honey

of course different from the performance of honey every year always pays dividends

every year always pays dividends even though the amount is not too large

even though the amount is not too large yes generally the company will

yes generally the company will maintain the

maintain the value of dividend payments per

value of dividend payments per share from year to year If necessary there are

share from year to year If necessary there are groots there is growth well eh

groots there is growth well eh policies from before why

policies from before why not pay from the entire balance of the

not pay from the entire balance of the existing retained earnings assessment yes Because

existing retained earnings assessment yes Because to make it easier out the dividend payment

to make it easier out the dividend payment so this year pay how much next year

so this year pay how much next year again can pay again next year can

again can pay again next year can pay again yes because indeed the source of

pay again yes because indeed the source of dividends dividend payments Azhari retained

dividends dividend payments Azhari retained earnings Then to guard

earnings Then to guard against the possibility of losses

against the possibility of losses in the future, yes So there is a

in the future, yes So there is a special fund quotation marks, yes So there is a

special fund quotation marks, yes So there is a restrictive fun that is indeed guarded

restrictive fun that is indeed guarded by the company that comes from the retained

by the company that comes from the retained earnings, that is one

earnings, that is one or several things sorry related

or several things sorry related Why not all retained earnings are

Why not all retained earnings are distributed Wulan in the form of DB dividends

distributed Wulan in the form of DB dividends You can get the details later Bah also in the

You can get the details later Bah also in the financial management material there is a

financial management material there is a special chapter on dividend policy

special chapter on dividend policy What about the financial and

What about the financial and industrial conditions of dividend distribution

industrial conditions of dividend distribution before announcing dividends before announcing

before announcing dividends before announcing usually management will consider the

usually management will consider the availability of funds for

availability of funds for dividend payments I said earlier that the source of

dividend payments I said earlier that the source of DP and dividends is retained earnings

DP and dividends is retained earnings or retained earnings or

or retained earnings or now it is called retained earnings

now it is called retained earnings but remember this retained earnings are not identical

but remember this retained earnings are not identical to cash which is the channel, it

to cash which is the channel, it could be as big as 1 billion for example, but

could be as big as 1 billion for example, but If you check the financial position report

If you check the financial position report in the typical section Could it be only

in the typical section Could it be only 1,000,000,000, that is, giving in could be like that

1,000,000,000, that is, giving in could be like that between typical and retained earnings are different Yes

between typical and retained earnings are different Yes because Gigi accounting uses an accrual

because Gigi accounting uses an accrual basis, not a cash basis, no therefore

basis, not a cash basis, no therefore even though the balance has also remained large, the

even though the balance has also remained large, the company when deciding

company when deciding to provide dividends must also

to provide dividends must also look at the cash that

look at the cash that Is it enough to absorb its cash funds,

Is it enough to absorb its cash funds, especially if the company wants to

especially if the company wants to pay cash dividends or dividends in the

pay cash dividends or dividends in the form of cash, yes or no,

form of cash, yes or no, even if the cash is not currently fulfilled,

even if the cash is not currently fulfilled, then try to officially calculate

then try to officially calculate in the future whether the

in the future whether the company is able to have

company is able to have special money or cash or not, that's

special money or cash or not, that's why usually between the

why usually between the announcement date and the dividend payment date

announcement date and the dividend payment date there is a time gap, yes,

there is a time gap, yes, don't let dividends unless the

don't let dividends unless the current financial position or in the

current financial position or in the future can guarantee

future can guarantee this distribution, the message is the moral message

this distribution, the message is the moral message in the dividend policy, so it's not

in the dividend policy, so it's not easy to determine whether the company

easy to determine whether the company should provide dividends or not, yes,

should provide dividends or not, yes, so it's not solely

so it's not solely because it has a profit balance or

because it has a profit balance or retained earnings or liquidation, but there are many

retained earnings or liquidation, but there are many other things that must be taken into account or

other things that must be taken into account or considered,

considered, there are several types of dividends, yes,

there are several types of dividends, yes, including cash dividends,

including cash dividends, I have already explained that there are property dividends,

I have already explained that there are property dividends, if cash dividends are clear,

if cash dividends are clear, namely dividends paid in the

namely dividends paid in the form of cash, property dividends

form of cash, property dividends mean that dividends have been paid

mean that dividends have been paid in the form of property, so not in the

in the form of property, so not in the form of cash, I heard

form of cash, I heard what liquidating dividends are, this is sending dividends, okay,

what liquidating dividends are, this is sending dividends, okay, Nunik, yes, Lego dividends, dividends that are

Nunik, yes, Lego dividends, dividends that are paid do not use profit balances,

paid do not use profit balances, what do haters do with it? there is an answer

what do haters do with it? there is an answer yes then yes or when the retained earnings are

yes then yes or when the retained earnings are not enough That's it yes the dividend is

not enough That's it yes the dividend is determined to be pounding 100 bales retained earnings

determined to be pounding 100 bales retained earnings only 80 that's liquidating dividend then it

only 80 that's liquidating dividend then it can also be dividends paid in the

can also be dividends paid in the form of shares share dividends these are

form of shares share dividends these are four types of dividends then Hi which is

four types of dividends then Hi which is usually in the business world

usually in the business world all dividends except stock dividends

all dividends except stock dividends will reduce yet will reduce the

will reduce yet will reduce the total equity of the company Why yes

total equity of the company Why yes because dividends are to reduce retained

because dividends are to reduce retained earnings or returning specifically stock dividends are

earnings or returning specifically stock dividends are different because what Because the dividends

different because what Because the dividends will be distributed in the form of shares Allah the

will be distributed in the form of shares Allah the number of shares will increase unless the

number of shares will increase unless the company when paying dividends shares

company when paying dividends shares or DVDs the same this uses

or DVDs the same this uses treasury shares if the company uses

treasury shares if the company uses treasury shares for dividend payments

treasury shares for dividend payments samba bakado alone will not disrupt the

samba bakado alone will not disrupt the total number of shares that autoray's

total number of shares that autoray's have authorized but if to

have authorized but if to defend this DVD ansam the company

defend this DVD ansam the company issues new shares so the company

issues new shares so the company makes and issues new shares yes

makes and issues new shares yes then or this stock dividend will have

then or this stock dividend will have an impact on increasing the number of

an impact on increasing the number of shares in circulation or in other words

shares in circulation or in other words will increase the total equity of the

will increase the total equity of the company

company they discuss the first cash dividend the

they discuss the first cash dividend the board of directors votes

board of directors votes in the GMS Yes general meeting of shareholders

in the GMS Yes general meeting of shareholders it generally uses voting yes

it generally uses voting yes so voting remember every

so voting remember every shareholder has the right to vote

shareholder has the right to vote Well then in this eruption it is

Well then in this eruption it is determined whether the company will

determined whether the company will pay dividends in the current year

pay dividends in the current year or not of course usually after being

or not of course usually after being explained about the company's performance in the

explained about the company's performance in the current year and previous years

current year and previous years for example it was announced that there weren't

for example it was announced that there weren't cash dividends well then more Man

cash dividends well then more Man reaction will announce this cash dividend

reaction will announce this cash dividend which is an acknowledgment or more on

which is an acknowledgment or more on Lewis meaning At the time the company was only

Lewis meaning At the time the company was only just announcing it hadn't paid yet

just announcing it hadn't paid yet so just announced then at that time a

so just announced then at that time a

liability arises hopefully a Paypal dividend appears at that time then the company does not

at that time then the company does not feed or pay dividends petunia

feed or pay dividends petunia for treasury shares Nani just an additional

for treasury shares Nani just an additional yes the company's statement does not

yes the company's statement does not collect or allow

collect or allow cash dividends to arrive what it means is but it

cash dividends to arrive what it means is but it is clear that these treasury shares are

is clear that these treasury shares are shares in the

shares in the company's treasury and the rights that are

company's treasury and the rights that are attached to the shares are delayed yes

attached to the shares are delayed yes So it's not lost more delayed He

So it's not lost more delayed He has no voting rights and also

has no voting rights and also has no dividend payment rights

has no dividend payment rights Eh if the question is Why do

Eh if the question is Why do these shares have no voting rights and there

these shares have no voting rights and there are no comments D video India because these shares

are no comments D video India because these shares are in the company it's quite strange if the

are in the company it's quite strange if the company that there is Sam who is

company that there is Sam who is in the company then left to

in the company then left to use dividends who receives dividends

use dividends who receives dividends is a separate company

is a separate company likewise If the voting is Keun who is in

likewise If the voting is Keun who is in power over Sesampai sad if the

power over Sesampai sad if the answer is the company is on standby

answer is the company is on standby company That's an interesting idea until

company That's an interesting idea until Samsuri is generally not allowed

Samsuri is generally not allowed dividends and also does not have

dividends and also does not have voting rights three important dates in

voting rights three important dates in this cash dividend will also be discussed again

this cash dividend will also be discussed again if you study tree management and

if you study tree management and when you study about

when you study about dividends this has also been discussed yes

dividends this has also been discussed yes The first is Death Of Declaration

The first is Death Of Declaration or the announcement date, namely the date it

or the announcement date, namely the date it was announced

was announced Usually at the time of the general meeting of

Usually at the time of the general meeting of implementation can hold shares

implementation can hold shares the plan to seize is announced so the

the plan to seize is announced so the dividend payment plan then

dividend payment plan then in the Announcement is also at the time of the

in the Announcement is also at the time of the declaration is determined When will the dividend be

declaration is determined When will the dividend be paid or usually called

paid or usually called Death of record the recording date eh

Death of record the recording date eh sorry Gaga Ince first yes So when will it be

sorry Gaga Ince first yes So when will it be paid GTA kudin at the time do

paid GTA kudin at the time do not be too early friend where also

not be too early friend where also who is recorded like that sorry earlier that was the

who is recorded like that sorry earlier that was the speed so I repeat three

speed so I repeat three dates from the embrace of the Yatsrib dividend

dates from the embrace of the Yatsrib dividend first just announce about whether or not there is a

first just announce about whether or not there is a comment dividend second Who are

comment dividend second Who are Benny Who are

Benny Who are Mbak to get dividends meaning

Mbak to get dividends meaning who are the

who are the registered shareholders usually there is a certain date

registered shareholders usually there is a certain date that will get dividends well

that will get dividends well then When is it paid buy the three

then When is it paid buy the three most common dates the rest is the

most common dates the rest is the ex-dividend range yes What is

ex-dividend range yes What is ex-dividend ex-dividend date Yes

ex-dividend ex-dividend date Yes please check on the internet or in the

please check on the internet or in the material about financial management because

material about financial management because in accounting usually the

in accounting usually the term ex-dividend is not mentioned

term ex-dividend is not mentioned America for example dated June 10th

America for example dated June 10th roadway fridge announced a cash dividend

roadway fridge announced a cash dividend of 50 Cents per sheet well usually the DVD is

of 50 Cents per sheet well usually the DVD is shaped like how much is the

shaped like how much is the alarm worth one currency per sheet of 1.8

alarm worth one currency per sheet of 1.8 million shares owed flying

million shares owed flying that means yes because it was announced in Batu the

that means yes because it was announced in Batu the company must Issue pebble

company must Issue pebble dividend payable on July 16th to

dividend payable on July 16th to all shares registered from July

all shares registered from July 16th this is the payment date

16th this is the payment date so July 10th how many

so July 10th how many shares are announced will be more let the

shares are announced will be more let the dividend on July 16th for

dividend on July 16th for shareholders registered on

shareholders registered on June 24th June 24th this is shooting and dad over

June 24th June 24th this is shooting and dad over quota toriko ding Dead yes so whoever

quota toriko ding Dead yes so whoever is registered until the 24th

is registered until the 24th means he will get Devina

means he will get Devina this means if the announcement is more than June

this means if the announcement is more than June 10th then The date of

10th then The date of record is 24 Junior and you buy

record is 24 Junior and you buy shares between those dates between the

shares between those dates between the 10th and the same as your medicine, you are still

10th and the same as your medicine, you are still entitled to dividends, so

entitled to dividends, so you have to listen when

you have to listen when a company announces an

a company announces an eruption, does it always have to be PS, there is already a

eruption, does it always have to be PS, there is already a gap in dividend payments, are there any

gap in dividend payments, are there any shares sold, there are bought because there are

shares sold, there are bought because there are partners who can and the DVD,

partners who can and the DVD, then the journal on the declaration or

then the journal on the declaration or announcement date, June 10th, is reddening Ceres

announcement date, June 10th, is reddening Ceres darat, a thousand and then dividend

darat, a thousand and then dividend payable Why debit tritonia because the

payable Why debit tritonia because the source of the actor d and is retained earnings

source of the actor d and is retained earnings Then on

Then on this recording date, the date of record does not have a

this recording date, the date of record does not have a journal, its appearance only describes

journal, its appearance only describes who or the provisions regarding

who or the provisions regarding who or on which date the

who or on which date the registered shareholder will receive the DVD,

registered shareholder will receive the DVD, so there is no entry, there is no journal,

so there is no entry, there is no journal, then at the time of payment, you

then at the time of payment, you record the pebble dividend and then you

record the pebble dividend and then you pay cash because this is where

pay cash because this is where cash dividends are as simple as that, what

cash dividends are as simple as that, what if this DVD is a property dividend, the

if this DVD is a property dividend, the dividend owed is in the form of

dividend owed is in the form of assets and not in the form of cash

assets and not in the form of cash Well, then it's the same as Tread, this is the

Well, then it's the same as Tread, this is the concept of thinking, meaning

concept of thinking, meaning here there are shares and there are shares, I enter

here there are shares and there are shares, I enter shares as the basis for payment dividends

shares as the basis for payment dividends and there is property then you need to

and there is property then you need to determine the fair value of the property will be

determine the fair value of the property will be discussed and recognize the

discussed and recognize the profit and loss related to the

profit and loss related to the difference in the value of Lady's property compared

difference in the value of Lady's property compared to and the value of the dividend itself

to and the value of the dividend itself they have for example here Saint

they have for example here Saint handed over some of his investments in the

handed over some of his investments in the form of securities namely help for trading

form of securities namely help for trading to shareholders at a price of

to shareholders at a price of 1250000 through the announcement of dividends

1250000 through the announcement of dividends through the announcement of property dividends on

through the announcement of property dividends on December 28 so on December 20

December 28 so on December 20 there was a GMS meeting because then it was

there was a GMS meeting because then it was announced that the company would

announced that the company would pay

pay property dividends so what is the value

property dividends so what is the value 1250 1200000 this dividend will be

1250 1200000 this dividend will be paid distribute on

paid distribute on 30-01-2019 series 1 the following month

30-01-2019 series 1 the following month to shareholders registered on

to shareholders registered on January 15th

January 15th later the date of the announcement of the securities

later the date of the announcement of the securities has a market price and there

has a market price and there yes at the time of the announcement the market price of the

yes at the time of the announcement the market price of the securities was

securities was spicy worth two million Well that means there is a

spicy worth two million Well that means there is a difference yes there is a difference between two million

difference yes there is a difference between two million and

1258291 yatch tools first yes here it is original There is a note Sorry I opened it all bro

note Sorry I opened it all bro Widya So you have this you note

Widya So you have this you note first retail Nia yes that is

first retail Nia yes that is dividend payment worth two million reggae

dividend payment worth two million reggae the market is 2 million then property

the market is 2 million then property dividend pebble yes here there are words

dividend pebble yes here there are words property so dividend payable add the

property so dividend payable add the prefix property so property

prefix property so property definition pebble as big as true then there is a

definition pebble as big as true then there is a difference here yes between

difference here yes between 1252018 your 10 You have to admit

1252018 your 10 You have to admit some of the release of holding gain or loss yes

some of the release of holding gain or loss yes later it will be included in income and the

later it will be included in income and the credit is equity investment

credit is equity investment Why Anderlecht holding gain ojek

Why Anderlecht holding gain ojek because it has not been realized because

because it has not been realized because here it is still owed to the distributor

here it is still owed to the distributor later when the payment is made New delivery yes

later when the payment is made New delivery yes what date is that 30 Jan and when you

what date is that 30 Jan and when you arrive you can admit the genor passed

arrive you can admit the genor passed This is the case earlier Well on the date of the

This is the case earlier Well on the date of the discussion you can see here yes I

discussion you can see here yes I opened all the issues during the period yes no yes so the

opened all the issues during the period yes no yes so the property dividend payable is 2 million

property dividend payable is 2 million and then the equity investment is also

and then the equity investment is also 2 million

2 million then eh next is the

then eh next is the liquidation dividend well but it has been

liquidation dividend well but it has been conveyed What is

conveyed What is this unique individual devilnovels namely

this unique individual devilnovels namely any dividend that is left kolesam but does

any dividend that is left kolesam but does not reduce the retained earnings so

not reduce the retained earnings so using other sources or when the retained

using other sources or when the retained earnings are usually smaller

earnings are usually smaller than the amount of dividends to be

than the amount of dividends to be paid for example

paid for example mikkies seni minds the

mikkies seni minds the dividend in the sermon to

dividend in the sermon to ordinary shareholders of

ordinary shareholders of 1200000 this cash dividend announcement

1200000 this cash dividend announcement provides a note that shareholders

provides a note that shareholders must consider the power of

must consider the power of 900,000 as income or income

900,000 as income or income and the rest is a return of capital

and the rest is a return of capital so this has been and liquidation so

so this has been and liquidation so liquidated the shares or dividends

liquidated the shares or dividends earlier Well the tomb of Ice sisme Instagram fell

earlier Well the tomb of Ice sisme Instagram fell dividends when clicked rationalize

dividends when clicked rationalize like this yes I open yes So there is

like this yes I open yes So there is dividend payable remember it's easy

dividend payable remember it's easy like that as much as agreed

like that as much as agreed then there is returning yes because it is

then there is returning yes because it is surrounded it can only be left already

surrounded it can only be left already amounting to Rp100 this I said earlier the intention to

amounting to Rp100 this I said earlier the intention to pay dividends

pay dividends 1000200 even though the account balance is only

1000200 even though the account balance is only 900,000, well, the 300 is taken or

900,000, well, the 300 is taken or allocated to the share premium ordered,

allocated to the share premium ordered, of course, assuming there is a

of course, assuming there is a drinking server, yes, if there is no

drinking server, yes, if there is no drinking server, then you cannot

drinking server, then you cannot debit the

debit the common stock to WordPress er because the

common stock to WordPress er because the Islamic excuse cannot be added or

Islamic excuse cannot be added or reduced unless you are

reduced unless you are related to the issuance or withdrawal

related to the issuance or withdrawal or cancellation of shares because the shares are

or cancellation of shares because the shares are recorded at the nominal value

recorded at the nominal value until there is only debit

until there is only debit dividend pebble then click one million

dividend pebble then click one million Okay, snow

Okay, snow a206 Udin, the next one is the fourth,

a206 Udin, the next one is the fourth, this is stock dividend. What if the

this is stock dividend. What if the company pays dividends in the

company pays dividends in the form of shares issued by the company

form of shares issued by the company from its own shares which are

from its own shares which are given to shareholders

given to shareholders proportionally without any conditions, the

proportionally without any conditions, the nominal value is not by using the nominal value,

nominal value is not by using the nominal value, yes, so it is not a fair market value

yes, so it is not a fair market value and this value is used to

and this value is used to record stock dividends until Hi,

record stock dividends until Hi, stock dividends do not have any impact

stock dividends do not have any impact on assets or level

on assets or level as long as they are taken from the

as long as they are taken from the treasury until the recording journal series

treasury until the recording journal series describes the reclassification of equity and

describes the reclassification of equity and common stock dividends discussed are

common stock dividends discussed are recorded in the equity section as an

recorded in the equity section as an increase in common stock capital,

increase in common stock capital, for example, fine

for example, fine has common stock outstanding 1000 with a

has common stock outstanding 1000 with a nominal value of one retained earnings is

nominal value of one retained earnings is Rp50,000 Avril lavine announced a 10%

Rp50,000 Avril lavine announced a 10% stock dividend then the company

stock dividend then the company issued 100,000 fat 100

issued 100,000 fat 100 additional shares of common stock for

additional shares of common stock for current shareholders if the fair market value of the

current shareholders if the fair market value of the common stock at the time of the

common stock at the time of the husband's dividend announcement is eight per share

husband's dividend announcement is eight per share then the recording journal at the time of the

then the recording journal at the time of the declaration is hopefully the world So

declaration is hopefully the world So here it is the same as the dividend table yes So

here it is the same as the dividend table yes So this is the same account as the pebble dividend

this is the same account as the pebble dividend However because the type of dividend is

However because the type of dividend is shares then the account is changed Aya

shares then the account is changed Aya adjusted namely order share dividend

adjusted namely order share dividend distributable or you can also record it

distributable or you can also record it with distributable dividends It is

with distributable dividends It is true that the dividend payable game yes if

true that the dividend payable game yes if you forget the journal with the account

you forget the journal with the account you can use dividend payable but the

you can use dividend payable but the most common most widely

most common most widely used is like this order

used is like this order Indosiar distributable dividend of

Indosiar distributable dividend of 10,000 which is the value of the share sheet

10,000 which is the value of the share sheet deh

deh amounted to have regretted the hundred

amounted to have regretted the hundred additional shares earlier

additional shares earlier then

then Sorry Okay yes at the time of distribution At the

Sorry Okay yes at the time of distribution At the time of distribution earlier it was at the

time of distribution earlier it was at the time of pedigree reaction

time of pedigree reaction Then at the time of distribution this is the

Then at the time of distribution this is the same as before yes so here the

same as before yes so here the pebble dividend sign quote yes then the credit

pebble dividend sign quote yes then the credit is serke Beatles Ordinary Hi

is serke Beatles Ordinary Hi for

for 10,000

10,000 then

then Eh there is another addition yes so related

Eh there is another addition yes so related to the case in equity which is called

to the case in equity which is called share speed yes or there is a story

share speed yes or there is a story with stock split yes or

with stock split yes or Apple stock split according to

Apple stock split according to stock split or celebrity the

stock split or celebrity the goal is the first srv is to

goal is the first srv is to split Sahab so what is split is the

split Sahab so what is split is the price yes price and if for example the

price yes price and if for example the nominal value was previously 10 split into

nominal value was previously 10 split into two yes that means 55 he so

two yes that means 55 he so eh the value of 10 per sheet becomes five

eh the value of 10 per sheet becomes five So if you have one sheet with a

So if you have one sheet with a value of 10 means you will

value of 10 means you will have two sheets worth 5 the

have two sheets worth 5 the same top 10 tutorial too and the

same top 10 tutorial too and the goal of this Ceres spread is to

goal of this Ceres spread is to lower the stock market price well

lower the stock market price well usually one of the strategies

usually one of the strategies carried out when the stock market price is

carried out when the stock market price is too high Hi then what the

too high Hi then what the company does is split the

company does is split the market price Maybe the unique question is

market price Maybe the unique question is Why when the plane is high why is it

Why when the plane is high why is it lowered yes because usually the

lowered yes because usually the company also has a time limit for the

company also has a time limit for the highest value threshold yes there is also a

highest value threshold yes there is also a lowest threshold Well so that it doesn't want to

lowest threshold Well so that it doesn't want to reach too much television because you are

reach too much television because you are also the highest cement is a bit less good

also the highest cement is a bit less good yes if on the Stock Exchange it becomes a

yes if on the Stock Exchange it becomes a question too well usually One

question too well usually One way to lower the price the market

way to lower the price the market by doing Ceres with and

by doing Ceres with and there is no journal to have this stock you

there is no journal to have this stock you have to remember well so according to SRS

have to remember well so according to SRS stock speech Right not journaled enough

stock speech Right not journaled enough recorded in notes to financial

recorded in notes to financial statements then reduce the

statements then reduce the nominal value that from I said you value

nominal value that from I said you value 10 divided by two to 5 aqidah and

10 divided by two to 5 aqidah and the number of gender increases So if

the number of gender increases So if previously one sheet of 10 for example kg one

previously one sheet of 10 for example kg one sheet of 10 nominal value then it

sheet of 10 nominal value then it will become two Valley the value is 5 in

will become two Valley the value is 5 in total all the same yes both

total all the same yes both more this is also 10 so it does not change the

more this is also 10 so it does not change the total value

total value This is an example here there is equity before

This is an example here there is equity before Ratu For One Sweet To Forget that means

Ratu For One Sweet To Forget that means one becomes two Father so it is reversed yes

one becomes two Father so it is reversed yes on so from one million divide into

on so from one million divide into two or one space becomes two

two or one space becomes two eh before to forward here the company

eh before to forward here the company has Rp100 this yes 100,000 Well then

has Rp100 this yes 100,000 Well then after or after two for one bad

after or after two for one bad alliance both 10,000 100,000 that is

alliance both 10,000 100,000 that is unchanged what changes the value in

unchanged what changes the value in red this was previously trying to

red this was previously trying to have 100,000 sheets with One Euro

have 100,000 sheets with One Euro nominal value now trying to have 200

nominal value now trying to have 200 sheets with a nominal value per

sheets with a nominal value per sheet is

sheet is 0.5 so That's the impact

0.5 so That's the impact if the company does a share spray

if the company does a share spray maybe about asking What is the difference

maybe about asking What is the difference between stock split Ilham the impact of

between stock split Ilham the impact of shares with stock dividends or search

shares with stock dividends or search dividends stock splits mean different

dividends stock splits mean different from stock dividends like what the

from stock dividends like what the first stock split adds remember

first stock split adds remember yes Saturday splits increase the number of

yes Saturday splits increase the number of outstanding shares even though the total

outstanding shares even though the total equity does not change yes and

equity does not change yes and then reduce the nominal value because the

then reduce the nominal value because the normal value changes but the total

normal value changes but the total does not change stock dividends he increases

does not change stock dividends he increases the number of outstanding shares so the

the number of outstanding shares so the tendency is that companies

tendency is that companies when issuing dividend shares

when issuing dividend shares use the issuance of new shares

use the issuance of new shares except as I said earlier Day except in

except as I said earlier Day except in certain cases and the stock dividend shares

certain cases and the stock dividend shares used are from shares

used are from shares in the treasury or until the afternoon

in the treasury or until the afternoon do not reduce the nominal value because

do not reduce the nominal value because the value does not change at all and the

the value does not change at all and the number of widths increases because

number of widths increases because if trying to issue

if trying to issue new shares to let this stock dividend an

new shares to let this stock dividend an unusual difference and the last stock dividend the

unusual difference and the last stock dividend the last material in the

last material in the presentation and analysis of equity yes the

presentation and analysis of equity yes the presentation is like this So you have

presentation is like this So you have learned about the financial position report

learned about the financial position report in the early chapters well this is a

in the early chapters well this is a special excerpt for the presentation of equity

special excerpt for the presentation of equity in detail the assumptions are all

in detail the assumptions are all here yes you can see here there is Serge

here yes you can see here there is Serge Beatles reference 100

Beatles reference 100 nominal value then here it is stated

nominal value then here it is stated In fact, for Samper, it is

In fact, for Samper, it is cumulative at seven percent. What is the

cumulative at seven percent. What is the seven percent class? It means that the company must

seven percent class? It means that the company must pay shares, sorry, it must pay

pay shares, sorry, it must pay dividends to preferred shareholders of seven

dividends to preferred shareholders of seven percent of the total value of the

percent of the total value of the dividends. This will be stereo seven percent

dividends. This will be stereo seven percent of the nominal value. The nominal value,

of the nominal value. The nominal value, eh, preferred shares multiplied by seven percent,

eh, preferred shares multiplied by seven percent, is the dividend that must be paid per

is the dividend that must be paid per year. So it is similar to quotation marks

year. So it is similar to quotation marks that are similar to bonds.

that are similar to bonds. While cumulative means that if the

While cumulative means that if the company is unable to pay

company is unable to pay dividends of seven percent to

dividends of seven percent to preferred shareholders this year,

preferred shareholders this year, it will accumulate to the

it will accumulate to the next year, so the 7 percent will be carried over

next year, so the 7 percent will be carried over to the next year, or in

to the next year, or in other words, the following must pay 14 percent, and so

other words, the following must pay 14 percent, and so on. Then here it is

on. Then here it is explained in detail, there are Rp100

explained in detail, there are Rp100 sheets of which autoray's have 35, 30

sheets of which autoray's have 35, 30 of which are motorized, 30,000 issued

of which are motorized, 30,000 issued and outstanding, which have been issued

and outstanding, which have been issued and circulated. Then Serge Bitoni is

and circulated. Then Serge Bitoni is complete, yes, the presentation method is clean.

complete, yes, the presentation method is clean. Ordinary Novaro has no nominal value

Ordinary Novaro has no nominal value because there is no value, there is no ROM, so

because there is no value, there is no ROM, so together determine the minimum value or

together determine the minimum value or state value or recorded value of

state value or recorded value of €10 per sheet of 500,000. the auto

€10 per sheet of 500,000. the auto price and 400 that have been filled Cut

price and 400 that have been filled Cut then oh glycerin dividend

then oh glycerin dividend distributable well remember what this is this

distributable well remember what this is this is a dividend peyeba dividend pebble

is a dividend peyeba dividend pebble specifically for stock dividends in the

specifically for stock dividends in the form of shares then the basis of the

form of shares then the basis of the preferred premium basis Ordinary from

preferred premium basis Ordinary from dennings yes retained earnings or retained earnings

dennings yes retained earnings or retained earnings for touring or Surya will

for touring or Surya will reduce the nature of reducing college

reduce the nature of reducing college there is accumulated Enno compressed floss

there is accumulated Enno compressed floss here if there is a loss or it can

here if there is a loss or it can also be accumulative outdoor compressive game

also be accumulative outdoor compressive game it depends on novagen or Los and the

it depends on novagen or Los and the total is 12 million this is the

total is 12 million this is the presentation of equity if indeed the details he

presentation of equity if indeed the details he wants details and indeed all components

wants details and indeed all components are in

your company There is no disclosure of restrictions on retained earnings restrictions The

on retained earnings restrictions The following are the best things that need to be

following are the best things that need to be disclosed in the notes to the

disclosed in the notes to the financial statements or nuts2u Valencia

financial statements or nuts2u Valencia ustad Hi restrictions caused

ustad Hi restrictions caused by bond and loan agreements

by bond and loan agreements which generally require

which generally require further explanation if indeed possible, right

further explanation if indeed possible, right from the existing retained earnings some are

from the existing retained earnings some are restricted, it is called for the

restricted, it is called for the payment of principal, debt, interest, bonds,

payment of principal, debt, interest, bonds, loans and so on, this must be

loans and so on, this must be stated, must be disted in the null

stated, must be disted in the null statement

statement then the notes on the

then the notes on the disclosure that must be there

disclosure that must be there include the sources of

include the sources of restrictions So if there is a balance profit

restrictions So if there is a balance profit that needs to be restricted is mentioned what

that needs to be restricted is mentioned what limits are always dense or

limits are always dense or respective edits Aning then profession

respective edits Aning then profession if there is yes and then the amount of

if there is yes and then the amount of retained earnings that are subject to

retained earnings that are subject to restrictions or the amount of retained earnings that are

restrictions or the amount of retained earnings that are not restricted yes to discuss this

not restricted yes to discuss this indeed have to look for literature related

indeed have to look for literature related to retained earnings toriton died there

to retained earnings toriton died there is indeed a

is indeed a limit related to returning

limit related to returning then the presentation of this statement of changes in

then the presentation of this statement of changes in equity is additional financial reporting

equity is additional financial reporting yes actually there is no

yes actually there is no mandatory financial report but

mandatory financial report but in some companies that have sold

in some companies that have sold their shares on the Stock Exchange usually this statement of

their shares on the Stock Exchange usually this statement of changes in equity is presented on

changes in equity is presented on their website yes So if you

their website yes So if you can see it on the Indonesia Stock Exchange

can see it on the Indonesia Stock Exchange then and can look for the company

then and can look for the company you are targeting that has electricity

you are targeting that has electricity then look for the year you mean the

then look for the year you mean the separation of 2022 this means

separation of 2022 this means for the financial report for 2021 if

for the financial report for 2021 if it is already presented you can

it is already presented you can download it and usually it

download it and usually it includes a statement of changes in equity Yes the

includes a statement of changes in equity Yes the form is like this quite detailed yes the

form is like this quite detailed yes the amount changes the number of sheets yes

amount changes the number of sheets yes then dasep subscribe Capital there is

then dasep subscribe Capital there is Kidul Surface area genering there is Ade

Kidul Surface area genering there is Ade Rocky there is komismv.com equity officer

Rocky there is komismv.com equity officer rollers then a minority interest you

rollers then a minority interest you non-controlling interest and so on so

non-controlling interest and so on so this is the information of course

this is the information of course useful for investors especially to

useful for investors especially to know the fluctuations of changes in

know the fluctuations of changes in equity in the company

equity in the company then the last part of

then the last part of this last part is also the last gadget the

this last part is also the last gadget the last is analysis so in

last is analysis so in this KWU book, in the end, it is

this KWU book, in the end, it is always added about

always added about financial report analysis although the reason that

financial report analysis although the reason that we can get from various

we can get from various sources, yes, including from

sources, yes, including from financial management courses, the analysis that is commonly

financial management courses, the analysis that is commonly used is related to the

used is related to the first equity from then on orders are quite

first equity from then on orders are quite so or Usually abbreviated as return

so or Usually abbreviated as return on equity

on equity roe2 here, emphasize yes, bring the skirt

roe2 here, emphasize yes, bring the skirt specifically for retail orders, can we

specifically for retail orders, can we make it non-preferred a preferred

make it non-preferred a preferred equity syiar it can only be usually a

equity syiar it can only be usually a reference so this is yes because the

reference so this is yes because the main thing about the stock going down is the order share,

main thing about the stock going down is the order share, for example, girls have a net income of

for example, girls have a net income of three hundred and sixty thousand, announcing and the

three hundred and sixty thousand, announcing and the preferred stock dividend number is 54,

preferred stock dividend number is 54, on average, followed by the model is 25

on average, followed by the model is 25 types, on average, in its fluctuation, yes, the

types, on average, in its fluctuation, yes, the refrigerator in one year is in the

refrigerator in one year is in the range of

range of 2550000, you can calculate Ridwan,

2550000, you can calculate Ridwan, order the event, follow the online promotion,

order the event, follow the online promotion, income is reduced first by the

income is reduced first by the Fren stock dividend, if there is an edition earlier, yes, the

Fren stock dividend, if there is an edition earlier, yes, the preferred stock dividend is 54 If

preferred stock dividend is 54 If there is no inner Oh, I see, because the

there is no inner Oh, I see, because the usual formula for return on equity,

usual formula for return on equity, loan net income is divided by equity like

loan net income is divided by equity like that, but because we want to calculate

that, but because we want to calculate in the northern Rizal equity, then if

in the northern Rizal equity, then if there is soundfren, you

there is soundfren, you first remove it from Ted income

first remove it from Ted income divided by the average value of the

divided by the average value of the average value How to calculate it, it

average value How to calculate it, it can be the beginning plus the ending balance

can be the beginning plus the ending balance divided by two or you can use

divided by two or you can use weighted-average You can use

weighted-average You can use Moving Average, there are many ways to

Moving Average, there are many ways to calculate olivers This result is

calculate olivers This result is 12 percent, what is it? Yes, please

12 percent, what is it? Yes, please study financial management Because

study financial management Because for this ratio analysis, it no longer has any

for this ratio analysis, it no longer has any use, so this number is

use, so this number is useless, quotation marks, yes, it has no

useless, quotation marks, yes, it has no meaning If there is no comparison, so

meaning If there is no comparison, so Anders, compare it first, finished with

Anders, compare it first, finished with What because the percentage is a

What because the percentage is a relative number, yes, 12 percent can be more, it can be

relative number, yes, 12 percent can be more, it can be called high if the comparison is

called high if the comparison is below 12, the magnitude compared to

below 12, the magnitude compared to HK 10, but 200 enter will be large if

HK 10, but 200 enter will be large if sorry, if Sorry, it will be lower

sorry, if Sorry, it will be lower if comparing it with will be

if comparing it with will be higher, it can be 12 to 12 and will be

higher, it can be 12 to 12 and will be considered large If you compare

considered large If you compare below 12, this is

below 12, this is actually comparing MB You can

actually comparing MB You can compare it with the same data in

compare it with the same data in different years, so the noun

different years, so the noun organizer equity in the previous year Hi,

organizer equity in the previous year Hi, or you can use a comparison

or you can use a comparison in similar companies competitors yes

in similar companies competitors yes Then the second is the

Then the second is the dividend payout ratio or usually

dividend payout ratio or usually abbreviated as powder review, the

abbreviated as powder review, the complete is the dividend payout ratio, which

complete is the dividend payout ratio, which is the formula for cash dividends divided

is the formula for cash dividends divided by net income minus

by net income minus preference dividends If there is an example of a

preference dividends If there is an example of a tray having a cash dividend of 100,000, there is a

tray having a cash dividend of 100,000, there is a net income of 500 and there are no smartfren

net income of 500 and there are no smartfren circulating, that means no, yes, because Then it's

circulating, that means no, yes, because Then it's just like dividends divided

just like dividends divided by net income, the result is Rado Grand is the

by net income, the result is Rado Grand is the same as D2, the company doesn't

same as D2, the company doesn't have any mana if there is no

have any mana if there is no comparative data

comparative data then other analysis tools

then other analysis tools can use book value per share

can use book value per share or order Rise of the researchers

or order Rise of the researchers equity divided by outstanding selnya

equity divided by outstanding selnya so how much Leuser tries

so how much Leuser tries equity holders divided by the number of

equity holders divided by the number of sheets for example the value of

sheets for example the value of Chen's common stock code is one million, the

Chen's common stock code is one million, the company has 100 thousand sheets of receipts

company has 100 thousand sheets of receipts already there, just divide the book value, yes, so

already there, just divide the book value, yes, so remember, Mrs. Feni Well, if there is

remember, Mrs. Feni Well, if there is bookfi.com, there is no market value per

bookfi.com, there is no market value per share about the video processor, this is

share about the video processor, this is 10 per

10 per sheet, book value per share, market

sheet, book value per share, market value per share, usually the numbers

value per share, usually the numbers used by investors who

used by investors who play on the Stock Exchange,

play on the Stock Exchange, so that's what I can convey

so that's what I can convey for our material, you guys equity comes

for our material, you guys equity comes yes it's quite long You can review it

yes it's quite long You can review it again and I apologize if I just talk

again and I apologize if I just talk a bit fast to explain it

a bit fast to explain it because I'm trying to shorten the

because I'm trying to shorten the duration for detailed discussion maybe it

duration for detailed discussion maybe it could be more than two hours if I

could be more than two hours if I go into detail discussing one by one for

go into detail discussing one by one for completeness you can of course

completeness you can of course read the book Oh this is a book of kisu More

read the book Oh this is a book of kisu More Detail

Detail you You can also search for

you You can also search for literature on the internet

literature on the internet or use other references including

or use other references including references related to the material

references related to the material discussed in the strong management course

discussed in the strong management course so that's what I can convey

so that's what I can convey See you again in

See you again in another learning series Thank you

another learning series Thank you Wassalamualaikum Warohmatullohi

Wassalamualaikum Warohmatullohi wabarakatuh see you

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YouTube Transcript:Akuntansi Ekuitas (Akuntansi Keuangan Menengah Bab 15)

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Akuntansi Ekuitas (Akuntansi Keuangan Menengah Bab 15)