The original consolidated financial statements included herein are in the Indonesian language. PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) PT BANK RAKYAT INDONESIA (PERSERO) Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2024 and for the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated) 269 31. EKUITAS (lanjutan) 31. EQUITY (continued) b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued) Rincian tambahan modal disetor adalah sebagai berikut (lanjutan): The details of additional paid-in capital are as follows (continued): Transaksi entitas sepengendali (lanjutan) Entities under common control transaction (continued) Berdasarkan Akta Jual Beli Saham No. 47 tanggal 20 Desember 2018 yang dibuat di hadapan Masjuki, S.H., Notaris pengganti dari M. Nova Faisal, S.H., M.Kn., PT Danareksa (Persero) telah mengalihkan kepemilikan saham PT Danareksa Investment Management (“DIM”) sebanyak 10.500.000 lembar saham kepada BRI (Catatan 1f). Atas transaksi ini BRI memiliki pengaruh signifikan terhadap DIM sehingga transaksi ini dicatat sesuai PSAK No. 228 “Investasi pada Entitas Asosiasi”, dimana dalam metode ekuitas pengakuan awal diakui sesuai dengan harga perolehan yang kemudian ditambah atau dikurangi untuk mengakui bagian BRI atas laba rugi DIM setelah tanggal perolehan. Based on the Deed of Sale and Purchase of Shares No. 47 dated December 20, 2018 made before Masjuki, S.H., Notary substitute for M. Nova Faisal, S.H., M.Kn., PT Danareksa (Persero) has transferred the share ownership of PT Danareksa Investment Management ("DIM") amounting to 10,500,000 shares to BRI (Note 1f). For this transaction, BRI has significant influence on DIM so that this transaction is recorded in accordance with SFAS No. 228, "Investment in Associates", where in the equity method initial recognition is recognized according to the acquisition price which is then added or reduced to recognize BRI's share of DIM's profit or loss after date of acquisition. Kemudian berdasarkan Akta Jual Beli Saham No. 32 tanggal 30 November 2022 yang dibuat di hadapan Fathiah Helmi, S.H., Notaris di Jakarta, PT Danareksa (Persero) telah mengalihkan kepemilikan saham PT Danareksa Investment Management (“DIM”) sebanyak 9.000.000 lembar saham kepada BRI (Catatan 1f), sehingga BRI memiliki 19.500.000 lembar saham atau setara dengan 65% dari total saham beredar DIM. Atas transaksi ini BRI memperoleh pengendalian terhadap DIM sehingga atas transaksi ini merupakan kombinasi bisnis entitas sepengendali dan dicatat sesuai PSAK No. 338, “Kombinasi Bisnis Entitas Sepengendali”. Furthermore, based on the Deed of Sale and Purchase of Shares No. 32 dated November 30, 2022 made before Fathiah Helmi, S.H., Notary in Jakarta, PT Danareksa (Persero) has transferred ownership of PT Danareksa Investment Management (“DIM”) shares totaling 9,000,000 shares to BRI (Note 1f), so that BRI owns 19,500,000 shares or equivalent to 65% of the total outstanding shares of DIM. For this transaction, BRI obtained control over DIM so that this transaction is a business combination of entities under common control and is recorded in accordance with SFAS No. 338, "Business Combinations of Entities under Common Control". Perbedaan antara jumlah imbalan yang dialihkan dan jumlah tercatat investasi yang diperoleh dari transaksi ini dicatat dalam akun “Tambahan Modal Disetor” pada bagian ekuitas. Pada tanggal akuisisi di tahun 2022 selisih antara jumlah imbalan yang dialihkan dan jumlah tercatat investasi adalah sebesar Rp604.474. The difference between the amount of consideration transferred and the carrying amount of the investment obtained from this transaction is recorded in the "Additional Paid-in Capital" account in the equity section. At the acquisition date in 2022, the difference between the amount of consideration transferred and the carrying amount of the investment amounted to Rp604,474.
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