SOAL LIKUIDASI / PAILIT

Pada tanggal 1 Desember 2014 PT SEHAT MANDIRI akan segera di likuidasi karena mengalami
kesulitan keuangan (pailit). Berikut adalah informasi Neraca per 30 November 2014 : (Rp 000)

Book Value Realizable value

Assets
Cash 3,500 3,500
Available for sale 10,000 15,000
Account Receivable (net) 40,000 40,000
Inventory 75,000 82,000
Prepaid insurance 3,500 1,700
Tanah 45,000 57,000
Plant Asset (net) 165,000 125,000
Patent 11,500 9,000
Total Asset 353,500 333,200

Liabilitas & Eqity

Account Payable 78,500

Salaries Payable 22,000
Tax Payable 8,500
Interest payable 14,500
Notes payable 95,000
Mortgage payable 165,000
Common Stock 85,000
Retained Earning ( deficit ) (115,000)
Total 353,500

Informasi tambahan
a Account payable sesesar 13.500.000 dijamin penuh oleh available for sales dan sebesar 28.500.000 dijamin
oleh Account receivable dengan nilai 25.000.000
b Plant Assets dengan Book Value 135.000.000 dan fair value 100.000.000 untuk menjamin Mortgage Payable
sebesar 95.000.000 dan Interest payable sebesar 3.500.000
c Inventory dengan Book Value 60.000.000 dan fair value 65.000.000 untuk menjamin Mortgage payable
sebesar 70.000.000
d Biaya likuidasi sebesar 6.500.000

Diminta :
Buatlah Statement of Affairs per 01 Desember 2014 dan hitunglah estimate presentase penyelesaian / pembagian
untuk kreditor tidak dijamin (unsecured creditors)
0.000 dijamin

gage Payable

/ pembagian
 PT SEHAT MANDIRI
Statements of Affairs
31 Desember 2014 (in thousands Rp 000)

Estimated
Estimated Current Amounts
Book Value
Value Available to
Unsecured Claims

Assets
1. Assets Pledged with Fully Secured Creditors:
Rp10,000.00 Available for Sales
Less: Account Payables
Rp135,000.00 Plant Assets
Less: Mortgage Payables
Less: Interest Payables

2. Assets Pledged with Partially Secured Creditors:

Rp25,000.00 Account Receivables
Less: Account Payables
Rp60,000.00 Inventory
Less: Mortgage Payables
3. Free Assets
Rp3,500.00 Cash
Rp15,000.00 Account Receivables (net)
Rp15,000.00 Inventory
Rp3,500.00 Prepaid Insurance
Rp45,000.00 Land/Tanah
Rp30,000.00 Plant Assets (net)
Rp11,500.00 Patent
Estimated Ammount Available
Creditors with Priority
Net Estimated Amount Available to Unsecured
Creditors
Estimated Deficiency to Unsecured Creditors
Rp353,500.00 Total Unsecured Debt (From Liabilities)
Estimated
Amounts
Unsecured
Liabilities and Stockholders Equities
1. Fully Secured Creditors
Rp13,500.00 Account Payable
Rp95,000.00 Mortgage Payable
Rp3,500.00 Interest Payable
 2. Partialy Secured Creditors
Rp28,500.00 Account Payable
Less: Account Receivable
Rp70,000.00 Mortgage Payable
Less: Inventory

3. Creditors with Priority

Rp22,000.00 Salaries Payable
Rp8,500.00 Tax Payable
Liquidation Expense

4. Unsecured Creditors
Rp36,500.00 Account Payable
Rp11,000.00 Interest Payable
Rp95,000.00 Notes Payable

5. Stockholder Equity
Rp85,000.00 Common Stock
(Rp115,000.00) Retained Earnings (Deficit)
Rp353,500.00 (Carry Up to Asset Section)
Estimated Gain
(Loss) on
Realization