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Happy Corporationmembeli480.000lembarsaham biasaFun Company(80% kepemilikan)denganhargaRp10.600.000 padatanggal1Januari2019. Kelebihan biayainvestasiterhadapnilaibukuyang diperoleh sebesar Rp 1.000.000 dialokasikan sebagai goodwill denganperiodeamortisasi10 tahun. Padatanggal1Januari2020Fun Companymenjual200.000lembarsaham biasayangbelum pernahditerbitkan sebelumnya denganhargaRp 15per lembar.EkuitasFun

Happy Corporationmembeli480.000lembarsaham biasaFun Company(80% kepemilikan)denganhargaRp10.600.000 padatanggal1Januari2019. Kelebihan biayainvestasiterhadapnilaibukuyang diperoleh sebesar Rp 1.000.000 dialokasikan sebagaigoodwilldenganperiodeamortisasi10 tahun.

Padatanggal1Januari2020Fun Companymenjual200.000lembarsaham biasayangbelum pernahditerbitkan sebelumnya denganhargaRp 15per lembar.EkuitasFun Company pertanggal1Januari2019, pertanggal1Januari2020 sebelum dansesudahpenerbitansahamtambahan adalahsebagaiberikut(dalamribuan)

1 Januari 2019

1 Januari 2020 Sebelum Penerbitan Saham

1 Januari 2020 Setelah Penerbitan Saham

Saham Biasa, nominal Rp 10

Rp. 6.000

Rp. 6.000

Rp. 8.000

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