Stated Rate = Cash Paid

Face Value
= 32.000.000
800.000.000
= 4% per 6 bulan
= 8% per tahun

Effective Interest Rate = Interest Expense

Carrying Amount of Bond
= 36.911.306
738.226.121
= 5% per 6 bulan
= 10% per tahun

Principal = 800.000.000
Stated Rate = 4%
Cash Paid = 32.000.000
Effective Rate = 5%
n = 10
 Discount Carrying Amount of
N Date Cash Paid Interest Exp 3. a. 01/01/2016 Cash 738.226.121
Amortized Bonds
01/01/2016 738.226.121 Bonds Payable 738.226.121
1 01/07/2016 32.000.000 36.911.306 4.911.306 743.137.427
2 01/01/2017 32.000.000 37.156.871 5.156.871 748.294.298 b. 01/07/2016 Interest Expense 36.911.306
3 01/07/2017 32.000.000 37.414.715 5.414.715 753.709.013 Bonds Payable 4.911.306
4 01/01/2018 32.000.000 37.685.451 5.685.451 759.394.463 Cash 32.000.000
5 01/07/2018 32.000.000 37.969.723 5.969.723 765.364.187 31/12/2016 Interest Expense 37.156.871
6 01/01/2019 32.000.000 38.268.209 6.268.209 771.632.396 Bonds Payable 5.156.871
7 01/07/2019 32.000.000 38.581.620 6.581.620 778.214.016 Interest Payable 32.000.000
8 01/01/2020 32.000.000 38.910.701 6.910.701 785.124.717
9 01/07/2020 32.000.000 39.256.236 7.256.236 792.380.952 c. 01/01/2017 Interest Payable 32.000.000
10 01/01/2021 32.000.000 39.619.048 7.619.048 800.000.000 Cash 32.000.000
01/07/2017 Interest Expense 37.414.715
Bonds Payable 5.414.715
Cash 32.000.000
31/12/2017 Interest Expense 37.685.451
Bonds Payable 5.685.451
Interest Payable 32.000.000
Principal 3.000.000.000
Stated Rate 6%
Cash Paid 180.000.000
Effective Rate 5,5%
n 8

Discount Carrying Amount of

N Date Cash Paid Interest Exp
Amortized Bonds
01/01/2019 3.095.018.490
1 01/07/2019 180.000.000 170.226.017 9.773.983 3.085.244.507
2 01/01/2020 180.000.000 169.688.448 10.311.552 3.074.932.955
3 01/07/2020 180.000.000 169.121.313 10.878.687 3.064.054.267
4 01/01/2021 180.000.000 168.522.985 11.477.015 3.052.577.252
5 01/07/2021 180.000.000 167.891.749 12.108.251 3.040.469.001
6 01/01/2022 180.000.000 167.225.795 12.774.205 3.027.694.796
7 01/07/2022 180.000.000 166.523.214 13.476.786 3.014.218.009
8 01/01/2023 180.000.000 165.781.991 14.218.009 3.000.000.000

2. 01/01/2019 Cash 3.095.018.490

Bonds Payable 3.095.018.490

3. 01/07/2019 Interest Exp 170.226.017

Bonds Payable 9.773.983
Cash 180.000.000

4. 31/12/2019 Interest Exp 169.688.448

Bonds Payable 10.311.552
Interest Payable 180.000.000

5. 01/01/2020 Interest Payable 180.000.000

Cash 180.000.000
Principal 500.000.000
Stated Rate 5%
Cash Paid 25.000.000
Effective Rate 6,0%
n 7

Carrying
Discount
N Date Cash Paid Interest Exp Amount of
Amortized
Bonds
01/03/2019 472.088.093
1 01/09/2019 25.000.000 28.325.286 3.325.286 475.413.378
2 01/03/2020 25.000.000 28.524.803 3.524.803 478.938.181
3 01/09/2020 25.000.000 28.736.291 3.736.291 482.674.472
4 01/03/2021 25.000.000 28.960.468 3.960.468 486.634.940
5 01/09/2021 25.000.000 29.198.096 4.198.096 490.833.037
6 01/03/2022 25.000.000 29.449.982 4.449.982 495.283.019
7 01/09/2022 25.000.000 29.716.981 4.716.981 500.000.000

2. 01/03/2019 Cash 472.088.093

Bonds Payable 472.088.093

3. 01/09/2019 Interest Exp 28.325.286

Bonds Payable 3.325.286
Cash 25.000.000

4. 31/12/2019 Interest Exp 19.016.535

Bonds Payable 2.349.868
Interest Payable 16.666.667

5. 01/03/2020 Interest Exp 9.508.268

Interest Payable 16.666.667
Bonds Payable 1.174.934
Cash 25.000.000
Principal 100.000
Stated Rate 10%
Cash Paid 10.000
Effective Rate 9,0%
n 4,67

Carrying
Discount
N Date Cash Paid Interest Exp Amount of
Amortized
Bonds
01/07/2019 - 3.333 103.679
8/12 01/03/2020 10.000 9.554 446 103.233
1 01/03/2021 10.000 9.291 709 102.524
2 01/03/2022 10.000 9.227 773 101.751
3 01/03/2023 10.000 9.158 842 100.909
4 01/03/2024 10.000 9.091 909 100.000

2. 01/07/2019 Cash 107.013

Bonds Payable 103.679
Interest Exp 3.333

3. 31/12/2019 Interest Exp 7.999

Bonds Payable 334
Interest Payable 8.333

4. 01/03/2020 Interest Exp 1.555

Interest Payable 8.333
Bonds Payable 111
Cash 10.000
Principal 200.000
Stated Rate 4%
Cash Paid 8.000
Effective Rate 5,0%
n 9,67

Discount Carrying Amount

N Date Cash Paid Interest Exp
Amortized of Bonds
01/03/2019 - 2.667 184.959
4/6 01/07/2019 8.000 8.832 832 185.791
1 01/01/2020 8.000 9.290 1.290 187.081
2 01/07/2020 8.000 9.354 1.354 188.435
3 01/01/2021 8.000 9.422 1.422 189.856
4 01/07/2021 8.000 9.493 1.493 191.349
5 01/01/2022 8.000 9.567 1.567 192.917
6 01/07/2022 8.000 9.646 1.646 194.563
7 01/01/2023 8.000 9.728 1.728 196.291
8 01/07/2023 8.000 9.815 1.815 198.105
9 01/01/2024 8.000 9.895 1.895 200.000

2. 01/03/2019 Cash 187.626

Bonds Payable 184.959
Interest Exp 2.667

3. 01/07/2019 Interest Exp 8.832

Bonds Payable 832
Cash 8.000

4. 31/12/2019 Interest Exp 9.290

Bonds Payable 1.290
Interest Payable 8.000

5. 01/01/2020 Interest Payable 8.000

Cash 8.000
Principal 400.000.000
Stated Rate 6%
Cash Paid 24.000.000
Effective Rate 5,0%
n 8,00

Carrying
Discount
N Date Cash Paid Interest Exp Amount of
Amortized
Bonds
01/06/2016 425.852.851
1 01/12/2016 24.000.000 21.292.643 2.707.357 423.145.494
2 01/06/2017 24.000.000 21.157.275 2.842.725 420.302.768
3 01/12/2017 24.000.000 21.015.138 2.984.862 417.317.907
4 01/06/2018 24.000.000 20.865.895 3.134.105 414.183.802
5 01/12/2018 24.000.000 20.709.190 3.290.810 410.892.992
6 01/06/2019 24.000.000 20.544.650 3.455.350 407.437.642
7 01/12/2019 24.000.000 20.371.882 3.628.118 403.809.524
8 01/06/2020 24.000.000 20.190.476 3.809.524 400.000.000

01/06/2016 Cash 425.852.851

Bonds Payable 425.852.851

01/12/2016 Interest Exp 21.292.643

Bonds Payable 2.707.357
Cash 24.000.000

31/12/2016 Interest Exp 3.526.212

Bonds Payable 473.788
Interest Payable 4.000.000

01/06/2017 Interest Exp 17.631.062

Interest Payable 4.000.000
Bonds Payable 2.368.938
Cash 24.000.000

01/10/2017 Interest Exp 4.203.028

Bonds Payable 596.972
Interest Payable 4.800.000
Carrying Amount Bonds per 1/10 = 125.493.858

01/10/2017 Bonds Payable 125.493.858

Loss on Extinguishment of Bonds 506.142
Cash 126.000.000

Sisa Bonds yang belum dilunasi 70% Carrying Amount 294.211.938

3 01/12/2017 16.800.000 14.710.597 2.089.403 292.122.535
4 01/06/2018 16.800.000 14.606.127 2.193.873 289.928.661
5 01/12/2018 16.800.000 14.496.433 2.303.567 287.625.094
6 01/06/2019 16.800.000 14.381.255 2.418.745 285.206.349
7 01/12/2019 16.800.000 14.260.317 2.539.683 282.666.667
8 01/06/2020 16.800.000 14.133.333 2.666.667 280.000.000

01/12/2017 Interest Exp 14.710.597

Bonds Payable 2.089.403
Cash 16.800.000

31/12/2018 Interest Exp 2.434.354

Bonds Payable 365.646
Interest Payable 2.800.000

01/06/2018 Interest Exp 12.171.772

Interest Payable 2.800.000
Bonds Payable 1.828.228
Cash 16.800.000

01/12/2018 Interest Exp 14.496.433

Bonds Payable 2.303.567
Interest Payable 16.800.000
1.
Principal 500.000.000
Stated Rate 4,5%
Cash Paid 22.500.000
Yield 5,0%
n 10

Present Value Bond n= 10 i= 5% 480.695.663

Biaya Penerbitan 10.000.000
Nilai Bonds 470.695.663

Cari lagi nilai I, dengan menggunakan kalkulator solve

Harga Jual Bonds = 470.695.663
Effective interest rate = 5,269%

Carrying
Discount
N Date Cash Paid Interest Exp Amount of
Amortized
Bonds
01/01/2019 470.695.663
1 01/07/2019 22.500.000 24.800.954 2.300.954 472.996.617
2 01/01/2020 22.500.000 24.922.192 2.422.192 475.418.809
3 01/07/2020 22.500.000 25.049.817 2.549.817 477.968.626
4 01/01/2021 22.500.000 25.184.167 2.684.167 480.652.793
5 01/07/2021 22.500.000 25.325.596 2.825.596 483.478.388
6 01/01/2022 22.500.000 25.474.476 2.974.476 486.452.865
7 01/07/2022 22.500.000 25.631.201 3.131.201 489.584.066
8 01/01/2023 22.500.000 25.796.184 3.296.184 492.880.251
9 01/07/2023 22.500.000 25.969.860 3.469.860 496.350.111
10 01/01/2024 22.500.000 26.149.889 3.649.889 500.000.000 Pembulatan

01/01/2019 Cash 470.695.663

Bonds Payable 470.695.663

01/07/2019 Interest Exp 24.800.954

Bonds Payable 2.300.954
Cash 22.500.000

31/12/2019 Interest Exp 24.922.192

Bonds Payable 2.422.192
Interest Payable 22.500.000
2.
Principal 100.000.000
Stated Rate 9,0%
Cash Paid 9.000.000
Market Rate 10,0%
n 10

Present Value Bond n= 9,75 i= 10% 93.948.402

Biaya Penerbitan 5.000.000
Nilai Bonds 88.948.402

Cari lagi nilai I, dengan menggunakan kalkulator solve

Harga Jual Bonds = 88.948.402
Effective interest rate = 10,896%

Carrying
Discount
N Date Cash Paid Interest Exp Amount of
Amortized
Bonds
01/04/2019 - 2.250.000 88.948.402
9/12 01/01/2020 9.000.000 9.518.863 518.863 89.467.265
1 01/01/2021 9.000.000 9.748.353 748.353 90.215.618
2 01/01/2022 9.000.000 9.829.894 829.894 91.045.512
3 01/01/2023 9.000.000 9.920.319 920.319 91.965.831
4 01/01/2024 9.000.000 10.020.597 1.020.597 92.986.428
5 01/01/2025 9.000.000 10.131.801 1.131.801 94.118.229
6 01/01/2026 9.000.000 10.255.122 1.255.122 95.373.351
7 01/01/2027 9.000.000 10.391.880 1.391.880 96.765.232
8 01/01/2028 9.000.000 10.543.540 1.543.540 98.308.771
9 01/01/2029 9.000.000 10.691.229 1.691.229 100.000.000 Pembulatan

01/04/2019 Cash 91.198.402

Interest Expense 2.250.000
Bonds Payable 88.948.402

31/12/2019 Interest Exp 9.518.863

Bonds Payable 518.863
Interest Payable 9.000.000
2.
Principal 700.000.000
Stated Rate 11,0%
Cash Paid 77.000.000
Market Rate 10,0%
n 10

Cari lagi nilai I, dengan menggunakan kalkulator solve

Harga Jual Bonds 1025 = 714.000.000
Effective interest rate = 10,665%

Carrying
Discount
N Date Cash Paid Interest Exp Amount of
Amortized
Bonds
01/04/2019 714.000.000
9/12 01/01/2020 77.000.000 76.148.100 851.900 713.148.100
1 01/01/2021 77.000.000 76.057.245 942.755 712.205.345
2 01/01/2022 77.000.000 75.956.700 1.043.300 711.162.045
3 01/01/2023 77.000.000 75.845.432 1.154.568 710.007.477
4 01/01/2024 77.000.000 75.722.297 1.277.703 708.729.774
5 01/01/2025 77.000.000 75.586.030 1.413.970 707.315.805
6 01/01/2026 77.000.000 75.435.231 1.564.769 705.751.035
7 01/01/2027 77.000.000 75.268.348 1.731.652 704.019.383
8 01/01/2028 77.000.000 75.083.667 1.916.333 702.103.051
9 01/01/2029 77.000.000 74.896.949 2.103.051 700.000.000 Pembulatan

01/04/2019 Cash 714.000.000

Interest Expense -
Bonds Payable 714.000.000

31/12/2019 Interest Exp 76.148.100

Bonds Payable 851.900
Interest Payable 77.000.000
1. 01/01/2019 Land 500.000
Notes Payable 500.000
Karena Notes Payable nya Zero Coupon maka notes dicatat sebesar FV aset

01/01/2019 Equipment 231.544

Notes Payable 231.544

Principal 300.000
Stated Rate 7,0%
Cash Paid 21.000
Market Rate 12,0%
n 7

Present Value Bond n= 9,75 i= 10% 231.544

Zero Coupon
2. 31/12/2019 Interest Expense 60.000
Notes Payable 60.000
Interest Bearing Notes
31/12/2019 Interest Expense 27.785
Notes Payable 6.785
Interest Payable 21.000
1.
Carrying
Interest Exp Discount
N Date Cash Paid Amount
(8%/4) Amortized
of Bonds
01/01/2018 40.000
1 01/04/2018 1.000 800 200 39.800
2 01/07/2018 1.000 796 204 39.596
3 01/10/2018 1.000 792 208 39.388
4 01/01/2019 1.000 788 212 39.176

2. Nilai Utang pelanggan pada akhir tahun pertama adalah $ 39.176

3. Nilai cicilan tetap untuk tahun kedua & ketiga adalah

39176 = 5.348
(1-(1+2%)^-8)/2%

4.
Carrying
Interest Exp Discount
N Date Cash Paid Amount
(8%/4) Amortized
of Bonds
01/01/2019 39.176
1 01/04/2019 5.348 784 4.564 34.611
2 01/07/2019 5.348 692 4.656 29.955
3 01/10/2019 5.348 599 4.749 25.207
4 01/01/2020 5.348 504 4.844 20.363
5 01/04/2020 5.348 407 4.941 15.422
6 01/07/2020 5.348 308 5.040 10.382
7 01/10/2020 5.348 208 5.140 5.242
8 01/01/2021 5.348 105 5.242 - 0 Pembulatan

5. 01/08/2020 Interest Exp 69

Notes Payable 1.713
Cash 1.783
01/08/2020 Notes Payable 8.669 Carrying amount of debt
Loss on Extinguishment of Debt 26.331
Cash 35.000
1.
Book Value of Mortgage Bonds Payable
= 2.850.000 + (150.000/25)*15 Nilai jual + amortisasi disc
= 2.940.000

18/12/2017 Cash 4.080.000

Bonds Payable 4.080.000

18/12/2017 Interest Exp 276.000

Mortgage B/P 6.000
Cash 270.000

18/12/2017 Mortgage B/P 2.940.000

Loss on Extinguihment 180.000
Cash 3.120.000

2. Loss on Extinguishment dilaporkan pada other income/expense

Carrying Amount of Debt = 8.000.000.000
JT = 3 tahun
Stated Rate = 10%
Market Rate = 12%

1. Notes Payable 8.000.000.000

Gain on Extinguishment 1.500.000.000
Share Capital Ordinary 3.500.000.000
Share Premium Ordinary 3.000.000.000

2. Notes Payable 8.000.000.000

Gain on Extinguishment 1.400.000.000
Gain in Dispossal of Land 350.000.000
Land 6.250.000.000

3. Notes Payable (old) 8.000.000.000

Gain in Extinguishment 2.305.758.017
Notes Payable (new) 5.694.241.983

Principal 8.000.000.000
Stated Rate 0,0%
Cash Paid -
Market Rate 12,0%
n 3

PV Bonds = 5.694.241.983
1. 02/01/2016 Equipment 90.199 2.
Notes Payable 90.199 N Date Cash Paid Interest Exp Discount Amortized Carrying Amount of Bonds
01/07/2016 - 6.667 484.088
01/07/2016 Cash 490.754 4/6 01/11/2016 20.000 21.189 1.189 485.277
Bonds Payable 484.088 1 01/05/2017 20.000 21.837 1.837 487.114
Interest Exp 6.667 2 01/11/2017 20.000 21.920 1.920 489.035
3 01/05/2018 20.000 22.007 2.007 491.041
Principal 500.000 4 01/11/2018 20.000 22.097 2.097 493.138
Stated Rate 4,0% 5 01/05/2019 20.000 22.191 2.191 495.329
Cash Paid 20.000 6 01/11/2019 20.000 22.290 2.290 497.619
Yield 4,5% 7 01/05/2020 20.000 22.381 2.381 500.000 Pembulatan
n 7,67

PV Principal 356.789
PVA Interest 127.298
PV Bonds 484.088

01/11/2016 Interest Exp 21.189

Bonds Payable 1.189 31/12/2016 Depreciation Exp 11.275
Cash 20.000 Acc. Depr-Equipment 11274,88

31/12/2016 Interest Exp 7.216

Notes Payable 7.216 3. 01/08/2016 Interest Exp 5.480
Bonds Payable 480,0377
Carrying amount of Notes 97.415 Cash 5000
Fair Value Notes 100.000
FV Adjustment 2.585 Carrying Amount of Bonds 50% 244.037

Unrealized Holding Gain/Loss 2.585 01/08/2016 Bonds Payable 244.037

Notes Payable 2.585 Loss on Dispossal of PA 5.000
Gain on Extinguishment 4037,267
31/12/2016 Interest Exp 7.279 Cash 100000
Bonds Payable 612 Equipment 145000
Interest Payable 6.667

Carrying amount Bonds 485.889

Fair Value Bonds 495.000
FV Adjustment 9.111

Unrealized Holding Gain/Loss 9.111

Bonds Payable 9.111
1. Obligasi Seri A 2.

Principal 100.000.000.000 N Date Cash Paid Interest Exp Discount Amortized Carrying Amount of Bonds
Stated Rate 4,0% 01/03/2014 - 1.333.333.333 95.169.012.211
Cash Paid 4.000.000.000 4/6 01/07/2014 4.000.000.000 4.505.633.740 505.633.740 95.674.645.951
Market Rate 5,0% 1 01/01/2015 4.000.000.000 4.783.732.298 783.732.298 96.458.378.249
n 5,67 2 01/07/2015 4.000.000.000 4.822.918.912 822.918.912 97.281.297.161
3 01/01/2016 4.000.000.000 4.864.064.858 864.064.858 98.145.362.019
PV Principal 75.845.061.054 4 01/07/2016 4.000.000.000 4.907.268.101 907.268.101 99.052.630.120
PVA Interest 19.323.951.157 5 01/01/2017 4.000.000.000 4.947.369.880 947.369.880 100.000.000.000 Pembulatan
PV Bonds 95.169.012.211

Obligasi Seri B
Principal 300.000.000.000
Stated Rate 3,0%
Cash Paid 9.000.000.000
Market Rate 4,0%
n 4,67

PV Principal 249.822.953.240
PVA Interest 37.632.785.070
PV Bonds 287.455.738.310

2. 01/03/2014 Cash 96.502.345.544

Bonds Payable A 95.169.012.211
Interest Exp 1.333.333.333

Carrying amount of B/P A

01/03/2016 Cash 290.455.738.310
Bonds Payable A 287.455.738.310
Interest Exp 3.000.000.000
4. 01/01/2015 Interest Payable 4.000.000.000
Cash 4.000.000.000

01/07/2015 Interest Exp 4.822.918.912

Bonds Payable 822.918.912
Cash 4.000.000.000

31/12/2015 Interest Exp 4.864.064.858

Bonds Payable 864.064.858
Interest Payable 4.000.000.000

01/01/2016 Interest Payable 4.000.000.000

Cash 4.000.000.000

01/03/2016 Interest Exp 1.635.756.034

Bonds Payable 302.422.700
Cash 1.333.333.333

Carrying amount of B/P A 98.447.784.720

Jurnal Pelunasan
01/03/2016 Bonds Payable A 98.447.784.720
Loss on Extinguishment 6.552.215.280
Cash 105.000.000.000
Principal 8.000.000.000
Stated Rate 5,0%
Cash Paid 400.000.000
Market Rate 4,75%
n 7,33

PV Principal 5.692.378.308
PVA Interest 2.429.075.466
PV Bonds 8.121.453.773

1. Nilai jual Obligasi 1/10-2017 8.121.453.773

2. 01/10/2017 Cash 8.388.120.440

Bonds Payable 8.121.453.773
Interest Expense 266.666.667

Discount Carrying Amount of

N Date Cash Paid Interest Exp
3. Amortized Bonds
01/10/2017 - 266.666.667 8.121.453.773
2/6 01/12/2017 400.000.000 395.256.351 4.743.649 8.116.710.125
1 01/06/2018 400.000.000 385.543.731 14.456.269 8.102.253.856
2 01/12/2018 400.000.000 384.857.058 15.142.942 8.087.110.914
3 01/06/2019 400.000.000 384.137.768 15.862.232 8.071.248.682
4 01/12/2019 400.000.000 383.384.312 16.615.688 8.054.632.995
5 01/06/2020 400.000.000 382.595.067 17.404.933 8.037.228.062
6 01/12/2020 400.000.000 381.768.333 18.231.667 8.018.996.395
7 01/06/2021 400.000.000 381.003.606 18.996.394 8.000.000.000 Pembulatan
4. 01/12/2017 Interest Exp 395.256.351
Bonds Payable 4.743.649
Cash 400.000.000
31/12/2017 Interest Exp 64.257.288
Bonds Payable 2.409.378
Interest Payable 66.666.667

5. Pelunasan 35% Bonds

30/09/2019 Interest Exp 89.456.340
Bonds Payable 3.876.994
Cash 93.333.333
Carrying Amount 35% Bonds 2.821.060.045
30/09/2019 Bonds Payable 2.821.060.045
Loss on Extinguishment 23.939.955
Cash 2.845.000.000
6. Principal 5.000.000.000
Stated Rate 8,0%
Cash Paid 400.000.000
Market Rate 11,00%
n 5,00

PV Principal 2.967.256.640
PVA Interest 1.478.358.807
PV Bonds New 4.445.615.447

7. Sisa 65% Bonds

Discount Carrying Amount of
N Date Cash Paid Interest Exp
Amortized Bonds 65%
3 01/06/2019 260.000.000 249.689.549 10.310.451 5.246.311.643
4 01/12/2019 260.000.000 249.199.803 10.800.197 5.235.511.446
5 01/06/2020 260.000.000 248.686.794 11.313.206 5.224.198.240
6 01/12/2020 260.000.000 248.149.416 11.850.584 5.212.347.657
7 01/06/2021 260.000.000 247.652.344 12.347.656 5.200.000.000

01/06/2020 Interest Exp 248.686.794

Bonds Payable 11.313.206
Gain on Extinguishment 260.000.000

01/06/2020 Bonds Payable (old) 5.224.198.240

Gain on Extinguishment 778.582.793
Bonds Payable (new) 4.445.615.447
Principal 1.000.000.000 N Date Cash Paid Interest Exp Discount Amortized Carrying Amount of Bonds
Stated Rate 3,0% 01/02/2018 - 5.000.000 974.025.472
Cash Paid 30.000.000 2/6 01/07/2018 30.000.000 33.409.076 3.409.076 977.434.548
Market Rate 3,50% 1 01/01/2019 30.000.000 34.210.209 4.210.209 981.644.758
n 5,83 2 01/07/2019 30.000.000 34.357.567 4.357.567 986.002.324
3 01/01/2020 30.000.000 34.510.081 4.510.081 990.512.405
PV Principal 818.178.305 4 01/07/2020 30.000.000 34.667.934 4.667.934 995.180.340
PVA Interest 155.847.167 5 01/01/2021 30.000.000 34.819.660 4.819.660 1.000.000.000 Pembulatan
PV Bonds 974.025.472

1. 01/02/2018 Cash 979.025.472

Bonds Payable 974.025.472
Interest Expende 5.000.000

2. 31/12/2018 Interest Exp 34.210.209

Bonds Payable 4.210.209
Interest Payable 30.000.000

3. 01/01/2019 Interest Payable 30.000.000

Cash 30.000.000
4. 01/01/2020 Interest Payable 30.000.000
Cash 30.000.000
50% Bonds Dilunasi
01/01/2020 Bonds Payable 495.256.203
Loss on Extinguishment 14.743.797
Cash 510.000.000

01/01/2020 Bonds Payable Old 495.256.203

Gain on Extinguishment 4.423.166
Bonds Payable New 490.833.037

Principal 500.000.000
Stated Rate 5,0%
Cash Paid 25.000.000
Market Rate 6,00%
n 2,00

PV Principal 444.998.220
PVA Interest 45.834.817
PV Bonds 490.833.037

5. 31/12/2020 Interest Exp 29.449.982

Bonds Payable 4.449.982
Interest Payable 25.000.000
Principal 2.000.000.000
Stated Rate 8,0%
Cash Paid 160.000.000
Market Rate 7,50%
n 1,00

PV Principal 1.860.465.116
PVA Interest 148.837.209
PV Bonds 2.009.302.326

1. 01/08/2019 Cash 2.009.302.326

Bonds Payable 2.009.302.326

2. 31/12/2019 Interest Expense 62.790.698

Bonds Payable 3.875.969
Interest Payable 66.666.667

Carrying Amount of Bond 2.005.426.357

FV Bonds 2.007.722.551
FV Adjustment 2.296.194
Principal 2.000.000.000
Stated Rate 8,0%
Cash Paid 160.000.000
Market Rate 7,30%
n 0,58 7/12 tahun

PV Principal 1.919.464.825
PVA Interest 88.257.726
FV Bonds 2.007.722.551

31/12/2019 Unrealized Holding Gain/Loss 2.296.194

Bonds Payable 2.296.194

3. 01/08/2020 Interest Exp 87.906.977

Bonds Payable 5.426.357
Interest Payable 66.666.667
Cash 160.000.000

4. 01/08/2020 Bonds Payable 2.000.000.000

Cash 2.000.000.000
Principal 100.000.000 N Date Cash Paid Interest Exp Discount Amortized Carrying Amount of Bonds
Stated Rate 8,0% 01/07/2017 - 4.000.000 97.846.480
Cash Paid 8.000.000 6/12 31/12/2017 8.000.000 8.403.092 403.092 98.249.572
Market Rate 9,00% 1 31/12/2018 8.000.000 8.842.461 842.461 99.092.033
n 2,50 2 31/12/2019 8.000.000 8.907.967 907.967 100.000.000 Pembulatan

PV Principal 80.618.322
PVA Interest 17.228.158
PV Bonds 97.846.480

1. 01/07/2017 Cash 101.846.480

Bonds Payable 97.846.480
Interest Exp 4.000.000

2. 31/12/2017 Interest Exp 8.403.092

Bonds Payable 403.092
Cash 8.000.000

3. 31/12/2018 Interest Exp 8.842.461

Bonds Payable 842.461
Cash 8.000.000
Principal 50.000.000
Stated Rate 9,0%
Cash Paid 4.500.000
Market Rate 10,00%
n 4,00

PV Principal 34.150.673
PVA Interest 14.264.395
PV Bonds 48.415.067

31/12/2018 Bonds Payable old 99.092.033

Loss on Extinguishment 4.323.034
Cash 55.000.000
Bonds Payable New 48.415.067
Principal 1.200.000.000 N Date Cash Paid Interest Exp Discount Amortized Carrying Amount of Bonds
Stated Rate 4,0% 31/12/2018 1.216.809.822
Cash Paid 48.000.000 1 31/12/2019 48.000.000 42.588.344 5.411.656 1.211.398.166
Effective Rate 3,50% 2 31/12/2020 48.000.000 42.398.936 5.601.064 1.205.797.101
n 3,00 3 31/12/2021 48.000.000 42.202.899 5.797.101 1.200.000.000

PV Principal 1.082.331.247
PVA Interest 134.478.575
PV Bonds 1.216.809.822

31/12/2018 Cash 1.216.809.822

Notes Payable 1.216.809.822

31/12/2019 Interest Exp 42.588.344

Notes Payable 5.411.656
Cash 48.000.000
 31/12/2019 Notes Payable 605.699.083
Gain on Extinguishment 53.699.083
Cash 552.000.000

31/12/2020 Interest Exp 21.199.468

Notes Payable 2.800.532
Cash 24.000.000

31/12/2020 Notes Payable old 602.898.551

Gain on Extinguishment 297.388.932
Notes Payable new 305.509.619

Principal 300.000.000
Stated Rate 4,0%
Cash Paid 12.000.000
Effective Rate 3,50%
n 4,00

PV Principal 261.432.668
PVA Interest 44.076.951
PV Bonds 305.509.619
 02/01/2019 no entry
10/01/2019 Cash 1.470.000
Salary expense 15.000
Share capital-ordinary -
Share premium -ordinary 485.000
20/01/2019 Organization expense 35.000
Share capital -ordinary -
Share premium -ordinary 35.000
01/07/2019 Cash 2.170.000
Share capital-preference -
Share premium -preference 2.170.000

ordinary share preference share

authorized 500.000 60000
par 10 100
8% cum.
non
partcipting
1

10

1)
a

2)
 10.000 paket
1 obligasi nilai nominal 1.000
bunga kupon 12%
10 saham biasapar 10

1) JURNAL
a metode inkremental:
Cash 14.250.000
Bonds payable 9.500.000
Share capital-ordinary 1.000.000
Share premium-ordinary 3.750.000

Harga jual lumpsum 14.250.000

Alokasi untuk obligasi 9.500.000
Alokasi untuk saham biasa 4.750.000

b metode proporsional
Cash 14.250.000
Bonds payable 175.926
Share capital-ordinary 1.000.000
Share premium-ordinary 13.074.074

Alokasi untuk 1 paket:

Obligasi 1.000 1,23%
Saham biasa 80.000 98,77%
Total fair value 81.000

Alokasi untuk 10.000 paket: 15.000.000

Obligasi 185.185
Saham 14.814.815

Alokasi cost jasa penjaminan emisi: 750.000

Obligasi 9.259
Saham 740.741

2) Tidak ada yang lebih baik, tergantung pada keandalan relatif dari penilaian untuk saham dan obligasi.
1 Land 1.950.000
Treasury share 1.500.000
Share premium - treasury 450.000
2 Land 400.000
Share capital -ordinary 100.000
Share premium - treasury 300.000
3 Factory 950.000
Equipment 172.500
Share capital -preference nilai par saham tidak diketahui
Share premium -preference
4 Equipment 16.000
Share capital -ordinary nilai par saham tidak diketahui
Share premium - treasury
1) 2019 ordinary share
23-Feb Treasury share 180.000 par 20
Cash 180.000
15-Mar Cash 54.000
Retained earnings 6.000
Treasury share 60.000
25-Mar Cash 37.500
Retained earnings 7.500
Treasury share 45.000
16-Apr Cash 32.000
Treasury share 30.000
Share premium - treasury 2.000
20-Apr Share capital - ordinary 30.000 1500
Share premium-ordinary 42.000
Retained earnings 27.000
Treasury share 45.000

PT C
2) Statement of Financial Position (Partial)
30-Apr-19

EQUITY
Share capital-ordinary, $20 par value, 23.500 shares issued and outstanding $ 470.000
Share premium-ordinary $ 658.000
Share premium-treasury $ 2.000
Retained earnings $ 1.013.500
TOTAL EQUITY $ 2.143.500
1 Retained earnings 32.000 31-Des-19
Treasury share 32.000 Preference share
ordinary treasury
outstanding share8.000 396.000 4.000
Retained earnings 231.000 par 50
Dividend payable -ordinary 199.000 8%
Dividend payable -preference 32.000 cumulative non participating

Dividend payable -ordinary 199.000

Dividend payable -preference 32.000
Cash 231.000

Jumlah 0/S outstanding 31 Des 2019 396.000

Bayar dividen ke P/S pakai T/S 2.000
398.000
2 Ya, PT Mahoni dapat mambayar dividen secara kas kepada pemegang saham walaupun hukum megatur bahwa perusahaan perlu
mencadangkan R/E sejumlah T/S yang dibeli. Total dividen yang dibayarkan menjadi 262.000, jumlah itu cukup dibayarkan dengan
saldo kas sebesar 295.000. Saldo R/E setelah ditambah net income dan dikurangi restriction cukup untuk mengcover dividend.

Preference dividends in arrears 32.000

Current preference dividend 32.000
Ordinary dividend 198.000
262.000

Beginning balance R/E 115.000

Estimated income 88.000
Balance available 203.000
If restricted by cost of T/S 64.000
Available to pay dividends 139.000
 Ordinary
issued 5.200
1 a Treasury share 30.720 par 100
Cash 30.720
b Retained earnings 107.360
Dividend payable -ordinary 107.360
c Dividend payable -ordinary 107.360
Cash 107.360
d Cash 32.960
Treasury share 30.720
Share premium-treasury 2.240
e Treasury share 57.240
Cash 57.240
f Cash 52.380
Share premium-treasury 2.240
Retained earnings 2.620
Treasury share 57.240

2 PT Akasia
Statement of Financial Position (Partial)
31 Desember 2017

EQUITY
Share capital-ordinary, $100 par value, $ 520.000
authorized 9.000 shares, issued and outstanding
5.200 shares
Retained earnings $ 316.020
TOTAL EQUITY $ 836.020
1)

17-Agu

02-Sep

31-Des

31-Des
1) 2016
02-Jan no entry
15-Jan Cash 1.680.000
Organization expense 4.000
Share capital - ordinary 1.000.000
Share premium-ordinary 684.000
04-Feb Land 220.000
Factory 900.000
Equipment 55.000
Share capital - preference 1.050.000
Share premium-preference 125.000
24-Apr Treasury share 216.000
Cash 216.000
13-Jun Treasury share 95.000
Cash 95.000
18-Jul Cash 200.000
Treasury share 180.000
Share premium-treasury 20.000
17-Agu Cash 85.000
Share premium-treasury 8.000
Treasury share 93.000
02-Sep Retained earnings 280.000
Dividend payable-ordinary 196.000
Dividend payable-preference 84.000

O/S outstanding (issued -T/S) 98.000

31-Des Income summary 2.000.000

Retained earnings 2.000.000
31-Des Share capital-ordinary 20.000
Share premium-ordinary 13.680
Share premium-treasury 4.320
Treasury share 38.000
(Jurnal penonaktifan treasury share, pendapat dosen berbeda-beda. Ikuti dosen masing-masing ya :) )
 Ordinary share Preference share
par 10 Treasury share par 100
100.000 2.000 12.000 10.000 10.500
98.000 5.000 5.000
2.000

2) PT Komitmen
Statement of Financial Position (Partial)
December 31 2016

EQUITY
Share capital-preference par $100, 8% cummulative non participating,
50.000 shares authorized, 10.500 shares issued&outstanding $ 1.050.000
Share capital-ordinary par $10,500
500.000 shares authorized, 98.000 shares issued & outstanding $ 980.000
Share premium -preference $ 125.000
Share premium-ordinary $ 670.320
Share premium-treasury $ 7.680
Retained earnings $ 1.720.000
TOTAL EQUITY $ 4.553.000

-beda. Ikuti dosen masing-masing ya :) )

20/12/2018 Equity investment 160.000
Unrealized Holding Gain or Loss-income 160.000
Retained earnings 500.000
Property dividends payable 500.000
20/01/2019 Property dividends payable 500.000
Equity investment 500.000
1)

01-Sep
1) 06-Jan Cash 90.000 Ordinary share
Share capital - ordinary 50.000 par 5
Share premium-ordinary 40.000 400.000
16-Jan Retained earnings 205.000 10.000
Dividend payable - ordinary 205.000 10.000
12-Feb Cash 130.000 split 2 for1 840.000
Share capital - ordinary 50.000 new par 2,5
Share premium-ordinary 80.000
15-Feb Dividend payable - ordinary 205.000 2) PT Milenial
Cash 205.000 Statement of Financial Position (Partial)
02-Mar Retained earnings 630.000 December 31 2019
OSDD 630.000
01-Apr no entry EQUITY
01-Jul Retained earnings 315.000 Share capital-ordinary par $2,5
OSDD 315.000 4.000.000 shares authorized, 840.000 shares issued & outstanding $ 2.100.000
01-Agu Retained earnings 420.000 Share premium-ordinary $ 970.000
Dividend payable -ordinary 420.000 OSDD 945.000
01-Sep Dividend payable -ordinary 420.000 Retained earnings 2.430.000
Cash 420.000 Total equity $ 6.445.000
 Preference Ordinary
share
outstanding 100.000
share 150.000
par 10 10
10%
1) Saham preferen bersifat nonkmulatif dan nonpartisipatif
Total dividen 600.000
Dividen saham preferen 100.000
Dividen saham biasa 500.000

2) Saham preferen bersifat kumulatif dan non partisipatif

Total dividen 600.000
Dividend in arrears 200.000
Current dividend-preference 100.000
Dividen saham preferen 300.000
Dividen saham biasa 300.000

3) Kumulatif dan partisipatif penuh

Total dividen 600.000
Dividend in arrears 200.000
Current dividend:
Preference share 100.000
Ordinary share 150.000
Participating dividend 150.000
rate 6%
P/S 60.000
O/S 90.000

Total dividend for P/S 360.000

Total dividend for O/S 240.000

4) Kumulatif partisipatif 15%

Total dividen 600.000
Dividend in arrears 200.000
Current dividend:
Preference share 100.000
Ordinary share 150.000
Participating dividend 150.000
P/S (rate 15%-10% = 5%) 50.000
O/S 100.000

Total dividend for P/S 350.000

Total dividend for O/S 250.000
1)

10

-
AKUN T UNTUK PERITUNGAN JUMLAH Ordinary share Preference share
SAHAM par 1.000 Treasury share par 5.000
20.000.000 1.000.000 300.000 200.000
2.000.000 100.000
split 2 for1 44.000.000 split 2 for1 1.600.000 250.000
500.000 1.350.000
12.795.000
57.295.000
new par $500

1) 1 Cash 4.950.000.000 2) PT Kemenkeu Corp

Organization expense 20.000.000 Statement of Financial Position (Partial)
Share capital - ordinary 2.000.000.000 December 31 2017
Share premium-ordinary 2.970.000.000
2 Treasury share 2.700.000.000
Cash 2.700.000.000 EQUITY
3 Cash 420.000.000 Share capital-preference par $500, 7% cummulative fully participating,
Retained earnings 390.000.000 200.000 shares issued&outstanding $ 1.000.000.000
Treasury share 810.000.000 Share capital-ordinary par Rp500
4 Treasury share 200.000.000 57.295.000 shares issued, 55.945.000 shares outstanding 28.647.500.000
Cash 200.000.000 Share premium -preference 11.500.000.000
5 no entry Share premium-ordinary 64.595.000.000
split 2 for1 44.000.000 Share premium-treasury 48.437.500
new par 500 Retained earnings 16.312.500.000
AOCI 60.000.000
6 Cash 375.000.000 Less: treasury share (1.350.000 shares) (1.763.437.500)
Treasury share 326.562.500 TOTAL EQUITY $ 120.400.000.000
Share premium-treasury 48.437.500

Harga treasury share satuan 1.306,25

7 Retained earnings 6.000.000.000

Dividend payable-preference 335.621.501
Dividend payable-ordinary 5.664.378.499

Total dividend 6.000.000.000

Dividend preference 140.000.000
Dividend ordinary 1.492.750.000 ordinary share outstanding 42.650.000
Participating dividend: 4.367.250.000
Rate 19,56%
P/S 195.621.501
O/S 4.171.628.499

8 Retained earnings 6.397.500.000

OSDD 6.397.500.000
9 Land 775.000.000
Share capital - ordinary 250.000.000
Share premium-ordinary 525.000.000
10 OSDD 6.397.500.000
Share capital - ordinary 6.397.500.000
- Income summary 8.700.000.000
Retained earnings 8.700.000.000
1)

10

11

12

13
 AKUN T UNTUK PERITUNGAN Ordinary share Preference share
JUMLAH SAHAM par 500 Treasury share par 250
400.000 75.000 70.000 600.000
50.000 80.000 60.000 100.000
30.000 25.000
72.000 - 700.000
40.000
592.000

1) JURNAL
1 Cash 27.500.000 2) PT Dena
Share capital - ordinary 25.000.000 Statement of Financial Position (Partial)
Share premium-ordinary 2.500.000 December 31 2017
2 Equipment 50.000.000
Facotry 100.000.000
Land 150.000.000 EQUITY
Share capital - preference 25.000.000 Share capital-preference, 8% par, Rp 250
Share premium-preference 275.000.000 700000 shares issued & outstanding $ 175.000.000
3 Equipment 15.900.000 Share capital-ordinary par Rp500
Share capital - ordinary 15.000.000 592.000 shares issued & outstanding 296.000.000
Share premium-ordinary 900.000 Share premium -preference 275.000.000
4 Retained earnings 48.000.000 Share premium-ordinary 353.880.000
Cash 48.000.000 Retained earnings 1.022.012.500
5 Retained earnings 36.000.000 TOTAL EQUITY $ 2.121.892.500
Share capital-ordinary 36.000.000
6 Treasury share 39.000.000
Cash 39.000.000
7 Treasury share 42.400.000
Cash 42.400.000
8 Investment in PT Quantum 2.977.500
UHGL-income 2.977.500
Retained earnings 62.527.500
Investment in PT Quantum 62.527.500

Saham PT Quantum
O/S issued 552.000 FV 630
less: T/S (155.000) Cost 600
O/S outstanding 397.000 30
Saham dibagikan 99.250

9 Cash 36.750.000
Treasury share 36.400.000
Share premium-treasury 350.000
10 Cash 31.440.000
Share premium-treasury 310.000
Treasury share 31.750.000
11 Cash 11.750.000
Share premium-treasury 40.000
Retained earnings 1.460.000
Treasury share 13.250.000
12 Cash 20.480.000
Share capital - ordinary 20.000.000
Share premium-ordinary 480.000
13 Income summary 1.020.000.000
Retained earnings 1.020.000.000
 AKUN T UNTUK PERITUNGAN Ordinary share Preference share
JUMLAH SAHAM par 500 Treasury share par 1.000
bal 2.500.000 bal 200.000 250.000 e bal 1.000.000
a 1.000.000 c 200.000 a 1.000.000
b 1.000.000 d 100.000
2.000.000
split 2 for 1 9.000.000 split 2 for 1 500.000
new par 250

1) JURNAL
a Cash 2.900.000.000 2) PT Bahagia
Share capital -preference 1.000.000.000 Statement of Financial Position (Partial)
Share premium-preference 624.000.000 December 31 2018
Share capital-ordinary 500.000.000
Share premium-ordinary 776.000.000
EQUITY
FV preference 1.400.000.000 56% Share capital-preference, 9% Rp1.000 par value cumulative,
FV ordinary 1.100.000.000 44% 2.000.000 shares authorized, 2.000.000 shares issued $ 2.000.000.000
2.500.000.000 Share capital-ordinary Rp250 par value,
Alokasi penerbitan saham: 10.000.000 shares authorized, 9.000.000 shares issued, 8.5000.000
Preference share 1.680.000.000 shares outstanding 2.250.000.000
Ordinary share 1.320.000.000 Share premium -preference 2.024.000.000
OSDD 425.000.000
Alokasi biaya langsung: Share premium -treasury 70.000.000
Preference share 56.000.000 Retained earnings 3.201.000.000
Ordinary share 44.000.000 AOCI 100.000.000
Less: treasury share (285.000.000)
b Building 1.200.000.000 TOTAL EQUITY $ 9.785.000.000
Share capital-ordinary 500.000.000
Share premium-ordinary 700.000.000
c Treasury share 220.000.000
Cash 220.000.000
d Treasury share 120.000.000
Cash 120.000.000
e Cash 325.000.000
Treasury share 255.000.000
Share premium-treasury 70.000.000
f no entry
g Retained earnings 425.000.000
OSDD 425.000.000
h Retained earnings 3.000.000.000
Dividend payable -preference 1.454.545.455
Dividend payable-ordinary 1.545.454.545

Total dividend 3.000.000.000

Dividend tahun berjalan:
total nilai par
P/S 180.000.000 2.000.000.000
O/S 191.250.000 2.125.000.000
Dividend partisipasi: 2.628.750.000 4.125.000.000
rate 63,73%
P/s 1.274.545.455
O/s 1.354.204.545

i Retained earnings 74.000.000

Share premium-ordinary 3.926.000.000
Dividend payable -ordinary 4.000.000.000
j Income summary 1.200.000.000
Retained earnings 1.200.000.000
 Shares Restate
Date Event Fraction Wansho
Outstanding Split Share Dividend
2/1 - 1/2 Beginning 480.000 1/12 3 1,1 132.000
1-Feb Issued 120.000
1/2 - 1/3 600.000 1/12 3 1,1 165.000
1-Mar Share Dividend 60.000
1/3 - 1/5 660.000 1/6 3 330.000
1-Mei Treasury Share 100.000
1/5 - 1/6 560.000 1/12 3 140.000
1-Jun Split 3 for 1 1.120.000
1/6 - 1/10 1.680.000 1/3 560.000
1-Okt Treasury Share 60.000
1/10 - 31/12 1.620.000 1/4 405.000
Total 1 1.732.000
1. Struktur modal PT. Star adalah Simple Capital Structure karena hanya memiliki saham ordinary.

2. Ekuitas: Lembar Par

Saham Preference, 10% 80.000 10.000
30.000 30.000 Wansho
Weighted-
Saham Ordinary 20,000 x 3/12 5.000 35.000 2018
Average
30,000 x 9/12 22.500 57.500 2019
Dividen Saham Preferen 10% x 80,000 x 10,000 80.000.000

2018 2019
Income before Tax 753.200.000 527.000.000
Interest Expense (25%) - 188.300.000 - 131.750.000 Asumsi pajak 2018 juga 25%
Net Income 564.900.000 395.250.000

EPS Dasar 13.854,29 5.482,61

3. Tidak ada EPS Dilusian

1.

2.

3.
1. Complex Structure

2. EPS Dasar = 1.700

Net Income 220.000.000

Preference Dividend 50.000.000

WANSHO 100.000

3. Tabel Impact
Incremental Potensi EPS
Sekuritas Impact ke N/I Ranking
Share Dilusi
Option 0 - - - Option tidak akan diexercise
Convertible P/S 50.000.000 30.000 1.667 2 karena harga pasar < option price
Convertible Bonds 37.500.000 25.000 1.500 1

Lbr Saham
Deskripsi Income Adjust EPS Ket
(adjust)
Basic EPS 170.000.000 100.000 1.700 Basic EPS
Efek Convertible Bonds 207.500.000 125.000 1.660 Dilutive EPS
Efek Convertible P/S 257.500.000 155.000 1.661 Antidilutive
1. Complex Structure

2. EPS Dasar = 38,91744

Income from Opreation 80.000.000

Income Tax 25%
Net Income 60.000.000

Preference Dividend 4.500.000

Weighted
Event Date OTS Share OTS Restatement Fraction
Share
Saldo Awal 1/1/19-1/2/19 1.200.000 1,15 0,083333333 115.000
Issued Share 1/2/19-15/5/19 1.255.000 1,15 0,25 360.813
Buy T/S 15/5/19-1/7/19 1.239.500 1,15 0,166666667 237.571
Share Dividend 1/7/19-31/12/19 1.425.425 0,5 712.713
TOTAL 1 1.426.096

3. Tabel Impact
Incremental Potensi EPS
b Sekuritas Impact ke N/I Ranking
Share Dilusi
1. Option 0 18.750 - 1
2. Convertible P/S 4.500.000 270.000 17 2
3. Convertible Bonds 1.800.000 90.000 20 3

Lbr Saham
Deskripsi Income Adjust EPS Ket
(adjust)
Basic EPS 55.500.000 1.426.096 38,917 Basic EPS
Efek Opsi 55.500.000 1.444.846 38,412 TD-EPS
Efek Convertible P/S 60.000.000 1.714.846 34,989 TD-EPS
Efek Convertible Bonds 61.800.000 1.804.846 34,241 Dilutive EPS
1/1 - 11/2
11-Feb
11/2 - 11/3
11-Mar
11/3 - 9/4
9-Apr
9/4 - 31/5
31-Mei
31/5 -21/6
21-Jun
21/6 - 17/8
17-Agu
17/8 - 5/10
5-Okt
5/10 - 16/11
16/11 - 31/12

EPS dasar
Net loss discontinued
Net Income continouing
Wansho
Dividen saham preferen
(850.000*6%)

EPS
Net loss
Continuing operation
Discontinued operation
 Outstanding Restatement
Date Event Fraction Wansho
Shares Split Dividend
1/1 - 11/2 Beginning 10.000.000 1/12 2 1,1 1.666.667
11-Feb Issued 230.000
11/2 - 11/3 10.230.000 1/12 2 1,1 1.705.000
11-Mar Treasury - 11.000
11/3 - 9/4 10.219.000 1/12 2 1,1 1.703.167
9-Apr Land 250.000
9/4 - 31/5 10.469.000 1/6 2 1,1 3.489.667
31-Mei Issued 150.000
31/5 -21/6 10.619.000 1/12 2 1,1 1.769.833
21-Jun Dividend Share 1.061.900
21/6 - 17/8 11.680.900 1/6 2 1 3.893.633
17-Agu Treasury 10.000
17/8 - 5/10 11.690.900 1/12 2 1 1.948.483
5-Okt Machine 100.000
5/10 - 16/11 11.790.900 1/6 2 1 3.930.300
16/11 - 31/12 Share split 23.581.800 1/12 1 1 1.965.150
Total 1 22.071.900

EPS dasar
Net loss discontinued - 750.000.000
Net Income continouing 480.000.000
Wansho 22.071.900
Dividen saham preferen 51.000.000
(850.000*6%)

EPS
Net loss - 15 (Net income continouing operation + Net income discontinued operation - Dividen saham preferen)/wansho
Continuing operation 19 (Net income (operating) - Dividen saham preferen)/Wansho
Discontinued operation - 34 (Net income (discountinued))/Wansho
1/1 - 1/2
1-Feb
1/2 - 2/4
2-Apr
2/4 - 15/5
15-Mei
15/5 - 1/7
1-Jul
1/7 - 1/8
1-Agu
1/8 - 30/11
30-Nov
30/11 - 31/12

Sales
COGS
Gross Profit
Operating Expense

Other Income&Expen
Loss on Inventory
Loss on Disaster
Interest Revenue
Income from Operat
Interest Expense
Income before tax
Income Tax

Discontinued Operat
Gain on Discontinued
Net Income

Preference Dividend

Basic EPS

Harga pasar saham

Price Earnings Ratio

 Restatement
Date Event Outstanding Shares Fraction Wansho
Split Dividend
1/1 - 1/2 Beginning 10.000 1/12 3 1,15 2.875
1-Feb Issued 45.000
1/2 - 2/4 55.000 1/6 3 1,15 31.625
2-Apr Exercise Opsi 2.500
2/4 - 15/5 57.500 1/12 3 1,15 16.531
15-Mei Treasury - 13.000
15/5 - 1/7 44.500 1/6 3 1,15 25.588
1-Jul Share split 89.000
1/7 - 1/8 133.500 1/12 1,15 12.794
1-Agu Machine 30.000
1/8 - 30/11 163.500 1/3 1,15 62.675
30-Nov Share Dividend 24.525
30/11 - 31/12 188.025 1/12 15.669
Total 1 167.756

Sales 49.700.000
COGS 7.891.000
Gross Profit 41.809.000
Operating Expense 2.045.000
39.764.000
Other Income&Expense
Loss on Inventory - 1.100.000
Loss on Disaster - 1.350.000
Interest Revenue 1.000.000
Income from Operation 38.314.000
Interest Expense -
Income before tax 38.314.000
Income Tax 9.578.500
Income from Continuing Operation 28.735.500
Discontinued Operation
Gain on Discontinued Operation 2.625.000 net of tax
Net Income 31.360.500

Preference Dividend 2.250.000

Basic EPS 173,529

Harga pasar saham 1375

Price Earnings Ratio 0,126

1.

2.

3.
1. Struktur modal PT. File adalah Simple Capital Structure karena tidak memiliki dilutive securities

Shares Restatement
Date Event Fraction Wansho
2. Outstanding
Split Dividend
1/1 - 3/2 Beginning 18.000 2 1,15 1/12 3.450
3-Feb Issued 5.800
3/2 - 1/5 23.800 2 1,15 1/4 13.685
1-Mei Issued 400
1/5 - 1/6 24.200 2 1,15 1/12 4.638
1-Jun Dividend 3.630
1/6 - 1/7 27.830 2 1/12 4.638
1/7 - 15/11 1-Jul Split 2 for 1 55.660 1/3 18.553
15-Nov Treasury Share - 1.200
15/11 - 31/12 54.460 1/6 9.077
TOTAL 1 54.042

Income Statement
Sales 221.000.000
COGS - 131.000.000
Gross Profit 90.000.000
Operating Expense - 19.200.000
Income from Operations 70.800.000
Interest Expense (25%) - 17.700.000
Income from Continuing Operations 53.100.000
Discontinued Operations
Gain on Disposal of Disc Segment X-Street 8.000.000
Loss from Operations of Disc Segment X-Street - 20.000.000 - 12.000.000
Net Income 41.100.000
Other Comprehensive Income
Gain from Write-Off of Assets in Foreign Currencies 15.000.000
Comprehensive Income 56.100.000
Dividend Preference 4.800.000

net income - dividend preference

EPS 671,70
wansho

3. Tidak ada EPS Dilusian

 Struktur modal PT. Brilian Baru adalah Simple Capital Structure karena hanya berisi
1. saham biasa dan saham preferen.

2. Ekuitas: Lembar Par

Saham preferen, 10% 500 1000 500.000
1000 Weighted- 1.000
Saham Ordinary
500 x 6/12 Average 250 1.250

Net Income 200.000.000

Dividend Prefence 500,000 x 10% 50.000 199.950.000

199.950.000
EPS 159.960,00
1.250

3. Tidak ada EPS Dilusian

NOTE!! Pos Luar Biasa sudah tidak diakui di PSAK. Asumsi, masuk ke Other Income and Expense

2018 2017
Operating Income 1.400.000 660.000
Rugi Luar Biasa - 500.000
Tax 25%
Saham Preferen 50,000 x 100 x 6%

1.
Date Event Shares Outstanding Restatement Fraction Wansho
1/6/16 - 1/9/2016 Beginning 1.500.000 1/4 375.000
1/9/2016 - 31/5/2017 Selling - 400.000
1.100.000 3/4 825.000
Total 1 1.200.000

1/6/2017 - 1/12/2017 Beginning 1.100.000 1,2 1/2 660.000

1/12/2017 - 31/5/2018 Share Dividend 220.000
1.320.000 1/2 660.000
Total 1 1.320.000

2.
31 Mei 2018 31 Mei 2017
Income before Income Tax 1.400.000 660.000
Income Tax (25%) - 350.000 - 165.000
Net Income 1.050.000 495.000
Dividend Preference: 50,000 x 100 x 6% 300.000 300.000
EPS 0,57 0,16

3. PT Adelia hanya menghitung EPS dasar karena tidak ada Dillutive Securities
1.
3. Tabel Impact
Sekuritas Impact ke N/I Incremental Share Potensi EPS Dilusi Ranking
Option 0 833 - 1
Convertible P/S 5.200.000 208 25.000 3
Convertible Bonds 7.275.000 300 24.250 2

Deskripsi Income Adjust Lbr Saham (adjust) EPS Ket

Basic EPS 917.025.000 30.617 29.951,824 Basic EPS
Efek Opsi 917.025.000 31.450 29.158,188 TD-EPS
Efek Convertible Bonds 924.300.000 31.750 29.111,811 TD-EPS
Efek Convertible P/S 929.500.000 31.958 29.085,049 Dilutive EPS

EPS Dilusian
Income from Continuing Operation 27.911,63
Gain on Discontinued Operation 1.173,42
Net Income 29.085,05
1. Complex Structure, ada dilutive securities
Income from Operation 1.200.000.000
Gain on Discontinued Operation 50.000.000
Extraordinary Income 41.700.000 Asumsi sudah include Other Income & Expense pada laba operasi
Tax 25%
Outstanding Restatement
Event Fraction Wansho
Share
Beginning Balance 20.000 1,1 1/6 3.667
Add: Issued 1/3 24.000 1,1 1/6 4.400
Add: Issued 2/5 27.000 1,1 1/6 4.950
Add: Exercise Option 2/7 32.000 1,1 1/3 11.733
Share Dividend 19/10 35.200 1/6 5.867
Total 1 30.617

Preference Dividend 13.200.000

Income from Operation 1.200.000.000

Interest Expense 9.700.000
Income before Income Tax 1.190.300.000
Income Tax 297.575.000
Income from Continuing Operation 892.725.000
Gain on Discontinued Operation 37.500.000 net of Tax
Net Income 930.225.000

2. Basic EPS
Income from Continuing Operation 28.727
Gain on Discontinued Operation 1.225
Net Income 29.952
 Restate
Tanggal Momen Outstanding Fraksi split dividend saham Rata-rata tertimbang
1 Jan - 14 Feb Saldo awal - 1/12 3 1,15 -
14.FEB Penerbitan 250.000 -
14.Feb - 11 Mar Jumlah 250.000 1/12 3 1,15 71.875
11.MAR Treasury (2.000) -
1.Mar - 9.Apr Jumlah 248.000 1/12 3 1,15 71.300
9.APR Penerbitan 150.000 -
9.Apr - 31 Mei Jumlah 398.000 1/6 3 1,15 228.850
31.MEI Penerbitan 100.000 -
31.Mei-22 Juni Jumlah 498.000 1/12 3 1,15 143.175
22.Juni Dividend saham 15% 74.700 -
22.Juni - 17 Ags Jumlah 572.700 1/6 3 286.350
17 AGS Penjualan Treasury 16.500 -
17.Ags - 5 Okt Jumlah 589.200 1/12 3 147.300
5 OKT Penerbitan 100.000 -
5 Okt. - 10 Nov Jumlah 689.200 1/12 3 172.300
10.NOV Split 3 for 1 1.378.400 -
10. nov - 31 Des Jumlah 2.067.600 1/6 344.600
SALDO AKHIR 2.067.600 1.465.750
TIPS PASTIKAN total FRAKSI = 1 1
WANSHO = 1.465.750
 1. Complex Structure

2. Sales 1.750.000.000
COGS 250.000.000
Gross Profit 1.500.000.000
Operating Expense 125.000.000
Other Income & Expense
Loss on Disposal of Building 75.000.000
Operating Income 1.300.000.000
Interest Expense 25.000.000
Income before Income Tax 1.275.000.000
Income Tax 318.750.000
Income from Continuing Operation 956.250.000
Discontinued Operation
Loss on Sale of Discontinued Operation - 75.000.000 net of tax
Net Income 881.250.000

Preference Dividend 15.000.000

Weighted
Event Outstanding Restatement Faction
Share
Beginning Balance 1.500.000 2 1/12 250.000
TS 1/2 1.260.000 2 1/2 1.260.000
Share Split 23/7 2.520.000 1/12 210.000
Issued 1/9 2.880.000 1/3 960.000
Total 1 2.680.000

3. Tabel Impact Basic EPS

Sekuritas Impact ke N/I Incremental Share Potensi EPS Dilusi Ranking Income from Continuing Operation 351,21
Option 0 1.000.000 - 1 Discontinued Operation -27,99
Convertible P/S 8.000.000 4.000.000 2,00 3 Net Income 323,23
Convertible Bonds 18.750.000 20.000.000 0,94 2

Deskripsi Income Adjust Lbr Saham (adjust) EPS Ket

Basic EPS 866.250.000 2.680.000 323,228 Basic EPS
Efek Opsi 866.250.000 3.680.000 235,394 TD-EPS
Efek Convertible Bonds 885.000.000 23.680.000 37,373 TD-EPS
Efek Convertible P/S 893.000.000 27.680.000 32,262 Dilutive EPS
 Struktur modal PT. Lembur Kuring adalah Simple Capital Structure karena hanya berisi saham biasa dan saham
1. preferen.

2. Shares Restatement
Date Event Fraction Wansho
Outstanding Split Dividend
2/1 - 1/5 Beginning 500.000 2 1,10 1/3 366.667
1-Mei Issued 84.000
1/5 - 1/9 584.000 2 1,10 1/3 428.267
1-Sep Treasury Share - 42.000
1/9 - 1/10 542.000 2 1,10 1/12 99.367
1-Okt Split 2 for 1 1.084.000
1/10 - 1/11 Share Dividend 108.400 -
1.192.400 1/12 99.367
1-Nov Treasury Share 72.000
1/11 - 31/12 1.264.400 1/6 210.733
TOTAL 1 1.204.400
Dividend Preference 8% x 50,000 x 100 400.000

Income before Tax 5.000.000.000

Interest Expense (25%) - 1.250.000.000
Net Income 3.750.000.000

EPS 3.113,25

3. Tidak ada EPS Dilusian

Tanggal
1 Jan - 14 Feb

14.Feb - 11 Mar

1.Mar - 9.Apr

9.Apr - 31 Mei

31.Mei-22 Juni

22.Juni - 17 Ags

17.Ags - 5 Okt

5 Okt. - 10 Nov

10. nov - 31 Des

 Restate
Tanggal Momen Outstanding Fraksi split dividend saham
Rata-rata tertimbang
1 Jan - 14 Feb Saldo awal* 7.985.000 1/12 3 1,15 2.295.688
14.FEB Penerbitan 250.000 -
14.Feb - 11 Mar Jumlah 8.235.000 1/12 3 1,15 2.367.563
11.MAR Treasury (2.000) -
1.Mar - 9.Apr Jumlah 8.233.000 1/12 3 1,15 2.366.988
9.APR Penerbitan 150.000 -
9.Apr - 31 Mei Jumlah 8.383.000 1/6 3 1,15 4.820.225
31.MEI Penerbitan 100.000 -
31.Mei-22 Juni Jumlah 8.483.000 1/12 3 1,15 2.438.863
22.Juni Dividend saham 15% 1.272.450 -
22.Juni - 17 Ags Jumlah 9.755.450 1/6 3 4.877.725
17 AGS Penjualan Treasury 16.500 -
17.Ags - 5 Okt Jumlah 9.771.950 1/12 3 2.442.988
5 OKT Penerbitan 100.000 -
5 Okt. - 10 Nov Jumlah 9.871.950 1/12 3 2.467.988
10.NOV Split 3 for 1 19.743.900 -
10. nov - 31 Des Jumlah 29.615.850 1/6 4.935.975
SALDO AKHIR 29.615.850 29.014.000
Note * untuk perhitungan saldo Outstanding Share, perhatikan nilai saldo awal Treasury Share
Net Income 51.407.000.000

1. Jenis Struktur modal sederhana karena hanya terdiri dari Saham Ordinary dan Preferen, hanya berisi saham biasa
dan saham preferen. Transaksi terdiri atas penerbitan saham baru, penarikan kembali saham, dividen saham,
pemecahan saham (share split)
2. EPS DASAR 1.772
3. EPS Dilusian tidak ada, karena perusahaan tidak memiliki Sekuritas Derivatif atau Sekuritas Konversi
Operating Income 5.500.000
Interest Expense
Utang Wesel 11% x 5,000,000 550.000
Utang Obligasi Konvertibel (10% x 13,500,000)+250,000 1.600.000
Utang Obligasi 11% x 30,000,000 3.300.000 5.450.000
Income before Income Tax 50.000
Income Tax (25%) 25% x 50,000 12.500
Income from Continuing Operations 37.500
Gain on Disposal of Discontinued Operations 75% x 2,500,000 1.875.000
Net Income 1.912.500
Dividend Preference 6%*6250000 375.000
Wansho (share) 250.000
Net income-Div Pref 6,15
Basic EPS
Wansho

Tabel Impact
Inkremental Potensi EPS Dilusi
Jenis Impact Net income* Ranking
share** (PED)
Option - 50.000 - 1
Convertible Bond 1.200.000 135.000 8,89 2

* Bond =((13500000*10%)+250000)*75% = (Cash Paid + Amortisasi)*Net Of tax

** Opsi = (FV-Cost)/FV*Opsi Share = (100-75)/100*200000
Bond = 13500000/1000*10

Antidilutive Test Income Total Share EPS Ket

Basic 1.537.500 250.000 6,15 Basic EPS
Option 1.537.500 300.000 5,13 Diluted EPS
Convertible Bond 2.737.500 435.000 6,29 Anti Dilutive
 Restate
Event Outstanding Fraction WANSHO
Split Share Dividend
Beginning bal 2 Jan - 1 Mar 1.000.000 1/6 2 1,2 400.000
Issued 1 Mar - I Jul 500.000
1.500.000 1/3 2 1,2 1.200.000
Share Div 20% 1 Jul= 1 Aug 300.000
1.800.000 1/12 2 300.000
Split 2 for 1 1 Aug - 1 Nov 1.800.000
3.600.000 1/4 900.000
Treasury Share 1 Nov - 31 Dec (100.000)
3.500.000 1/6 583.333
3.383.333

PT Chinta
Statement OF Other Comprehensive Income (Partial)
For The Year Ended Dec 31, 2017
Income from Operation 800.000.000
Interest Expense (20.000.000)
Income before Tax 780.000.000
Income Tax (25%) 25% x 780,000,000 (195.000.000)
Income from Continuing Operation 585.000.000
Discontinuing Operation:
Loss from Disposal of Discontinued Operation(25%) (150.000.000)
Net Income 435.000.000
Other Comprehensive Income -
Comprehensive Income 435.000.000
Dividend Preference 3.000.000
EPS
Income From Continuing Operation 172,02
Discontinued Operation (44,3)
Net Income 127,68
1. N Date Cash Received Interest Revenue Discount Amortization Carrying amount Principal 200.000
01/05/2019 194.842 Kupon 4%
1 01/11/2019 8.000 8.768 768 195.610 Cash Received 8.000
2 01/05/2020 8.000 8.802 802 196.412 Market Rate 4,5%
3 01/11/2020 8.000 8.839 839 197.251 N 6
4 01/05/2021 8.000 8.876 876 198.127
5 01/11/2021 8.000 8.916 916 199.043 PV Principal 153.579
6 01/05/2022 8.000 8.957 957 200.000 PVA Interest Payment 41.263
PV Bonds 194.842
2. 01/05/2019 Debt Investment 194.842
Cash 194.842

01/11/2019 Cash 8.000

Debt Investment 768
Interest Revenue 8.768

31/12/2019 Interest Receivable 2.667

Debt Investment 267
Interest Revenue 2.934

3. PT. Sultan
Statement of Financial Position - Partial
December 31, 2019
Investment
Debt Investment HFC 195.878

Current Assets
Interest Receivable 2.667

PT. Sultan
Income Statement - Partial
For the year Ended December 31, 2019
Other Income & Expense
Interest Revenue 11.702

4. 01/05/2020 Cash 8.000

Debt Investment 535
Interest Revenue 5.868
Interest Receivable 2.667

5. 01/08/2021 Debt Investment 458

Interest Revenue 458

01/08/2021 Cash 202.850

Interest Revenue 4.000
Debt Investment 198.585
Gain on Sale of Investment 265
Asumsi 99,5% pembayaran belum termasuk pembayaran bunga yang diterima
1. N Date Cash Received Interest Revenue Premium Amortization Carrying amount Principal 500.000 Biaya Broker 1000
01/04/2020 517.199 Kupon 10%
1 01/04/2021 50.000 46.235 3.765 513.434 Cash Received 50.000
2 01/04/2022 50.000 45.899 4.101 509.333 Market Rate 9,0%
3 01/04/2023 50.000 45.532 4.468 504.865 N 4
4 01/04/2024 50.000 45.135 4.865 500.000
PV Principal 354.213
2. 01/04/2020 Debt Investment 517.199 PVA Interest Payment 161.986
Cash 517.199 PV Bonds 516.199
Biaya Broker 1.000
31/12/2020 Interest Receivable 37.500 Harga Perolehan Bonds 517.199
Debt Investment 2.823
Interest Revenue 34.677 Effective Interest Rate 8,94% pakai calculator

3. PT. Power
Statement of Financial Position - Partial
December 31, 2019 (IDR516.199)
Investment
Debt Investment HFC 514.375 N Date Cash Received Interest Revenue
Premium Amortization
Carrying amount
01/04/2020 517.199
Current Assets 1 01/04/2021 50.000 46.236 3.764 513.435
Interest Receivable 37.500 2 01/04/2022 50.000 45.901 4.099 509.336
3 01/04/2023 50.000 45.535 4.465 504.870
PT. Power 4 01/04/2024 50.000 45.130 4.870 500.000
Income Statement - Partial
For the year Ended December 31, 2019
Other Income & Expense 37.500 34.677 2.823
Interest Revenue 34.677

4. 01/04/2021 Cash 50.000

Interest Receivable 37.500
Debt Investment 941
Interest Revenue 11.559

5. 01/06/2023 Interest Revenue 811

Debt Investment 811

01/06/2023 Cash 508.333

Loss on Sale of Investment 4.055
Debt Investment 504.055
Interest Revenue 8.333
1. N Date Cash Received Interest Revenue Premium Amortization Carrying amount Principal 100.000
01/04/2019 - 2.750 102.354 Kupon 5,5%
1 01/07/2019 5.500 5.309 191 102.162 Cash Received 5.500
2 01/01/2020 5.500 5.108 392 101.771 Market Rate 5,0%
3 01/07/2020 5.500 5.089 411 101.359 N 5,5
4 01/01/2021 5.500 5.068 432 100.927
5 01/07/2021 5.500 5.046 454 100.473 PV Principal 76.464
6 01/01/2022 5.500 5.027 473 100.000 *pembulatan PVA Interest Payment 25.889
PV Bonds 102.354
2. 01/04/2019 Debt Investment 102.354
Interest Revenue 2.750
Cash 105.104

01/07/2019 Cash 5.500

Debt Investment 191
Interest Revenue 5.309

31/12/2019 Interest Receivable 5.500

Debt Investment 392
Interest Revenue 5.108

Carrying Amount Bond 101.771

Fair Value 101.000
Fair Value Adjustment 771 Cr

31/12/2019 Unrealized Holding Gain/Loss-Equity 771

Fair Value Adjustment 771

31/12/2019 Accumulated OCI 771

Unrealized Holding Gain/Loss-Equity 771

3. PT. Startrek
Statement of Financial Position - Partial
December 31, 2019
Investment
Debt Investment HFCS (at FV) 101.000

Current Assets
Interest Receivable 5.500

Equity
Accumulated OCI - 771

PT. Startrek
Income Statement - Partial
For the year Ended December 31, 2019
Other Income & Expense
Interest Revenue 7.667

Other Comprehensive Income

Unrealized Holding Loss - 771
4. 01/01/2020 Cash 5.500
Interest Receivable 5.500

5. 01/03/2020 Interest Revenue 137

Debt Investment 137

01/03/2020 Cash 103.333

Loss on Sale of Investment 133
Interest Revenue 1.833
Debt Investment 101.633

6. Jika PT Startrek Memilih Fair Value Option

a) 01/04/2019 Debt Investment 102.354
Interest Revenue 2.750
Cash 105.104

01/07/2019 Cash 5.500

Debt Investment 191
Interest Revenue 5.309

31/12/2019 Interest Receivable 5.500

Debt Investment 392
Interest Revenue 5.108

Carrying Amount Bond 101.771

Fair Value 101.000
Fair Value Adjustment 771 Cr

31/12/2019 Unrealized Holding Gain/Loss-Income 771

Debt Investment 771

b) PT. Startrek
Statement of Financial Position - Partial
December 31, 2019
Investment
Debt Investment (at FV) 101.000

Current Assets
Interest Receivable 5.500

PT. Startrek
Income Statement - Partial
December 31, 2019
Other Income & Expense
Interest Revenue 7.667
Unrealized Holding Loss - 771
Loss on Sale of Investment - 133
1. PT. Totalitas
01/01/2020 Cash 8.000
Interest Receivable 8.000
PT. Kreativa
01/01/2020 Cash 6.000
Interest Receivable 6.000
PT. Kawanua
01/03/2020 Debt Investment 293.019 Principal 300.000
Interest Revenue 5.000 Kupon 10,0%
Cash 298.019 Cash Received 30.000
Yield 11,0%
01/07/2020 Cash 6.000 N 2,833333333
Debt Investment 629
Interest Revenue 6.629 PV Principal 223.206
PVA Interest Payment 69.813
01/09/2020 Debt Investment 378 PV Bonds 293.019
Interest Revenue 378
PT. Totalitas
01/09/2020 Cash 87.733 N Date Cash Received Interest Revenue Premium Amortization Carrying amount
Gain on Sale of Investment 186 01/01/2020 - 82.592
Interest Revenue 5.333 1 01/09/2020 5.333 4.956 378 82.214
Debt Investment 82.214
PT. Kreativa
31/12/2020 Interest Receivable 6.000 Investment Amortized Cost Fair Value UHGL-Income
Debt Investment 657 PT. Kreativa 148.595 147000 - 1.595
Interest Revenue 6.657 PT. Kawanua 295.519 297.000 1.481
PT. Kawanua Total Portfolio 444.114 444.000 - 114
31/12/2020 Interest Receivable 30.000 FVA Sebelumnya 99
Debt Investment 2.500 Fair Value Adjustment - 213
Interest Revenue 32.500

31/12/2020 Unrealized Holding Gain/Loss-Equity 213

Fair Value Adjustment 213

PT. Borneo
Statement of Financial Position - Partial
December 31, 2019
Investment
Debt Investment HFCS (at FV) 444.000

Current Assets
Interest Receivable 36.000

Equity
Accumulated OCI - 114

PT. Borneo
Income Statement - Partial
For the year Ended December 31, 2019
Other Income & Expense
Interest Revenue 46.497
Gain on Sale of Investment 186

Other Comprehensive Income

Unrealized Holding Loss - 213
1. 03/01/2020 Cash 20.500 Portofolio Investasi PT. Bina Investama 31 Desember 2019
Loss on Sale of Investment 1.000 Investment Amortized Cost Fair Value UHGL-Income
Equity Investment 21.500 PT. Buana 258.000 240.000 - 18.000
PT. Bahana 171.000 180.000 9.000
01/02/2020 Dividend Receivable 22.500 PT. Global 270.000 268.500 - 1.500
Dividend Revenue 22.500 Total Portfolio 528.000 508.500 - 10.500
FVA Sebelumnya 0
10/02/2020 Equity Investment 222.000 Fair Value Adjustment - 10.500
Commision Expense 500
Cash 222.500

PT. Bahana
20/02/2020 Cash 193.500
Gain on Sale of Investment 22.500
Equity Investment 171.000
PT. Global
Cash 35.600
Loss on Sale of Investment 400
Equity Investment 36.000

30/03/2020 Fair Value Adjustment 11.100 Investment Amortized Cost Fair Value UHGL-Income
Unrealized Holding Gain/Loss- Income 11.100 PT. Buana 236.500 231.000 - 5.500
PT. Pahlawan 222.000 232.000 10.000
2. PT. Bina Investama PT. Global 234.000 230.100 - 3.900
Statement of Financial Position - Partial Total Portfolio 470.500 461.100 600
December 31, 2019 FVA Sebelumnya - 10.500
Investment Fair Value Adjustment 11.100
Trading Investment (at FV) 461.100

PT. Bina Investama

Income Statement - Partial
For the year Ended December 31, 2019
Operating Expense
Commision Expense 500

Other Income & Expense

Loss on Sale of Investment - 1.400
Gain on Sale of Investment 22.500
Unrealized Holding Gain/Loss- Income 11.100
Dividend Revenue 22.500
1. 14/02/2019 Equity Investment 220.000
Cash 220.000

30/04/2019 Equity Investment 800.000

Cash 800.000

26/07/2019 no entry
Note: dividend saham 400, Lembar saham PT Andora menjadi 4400 lembar (220.00/4400)= 50/lembar

28/09/2019 Cash 28.000

Gain on Sale of Investment 8.000
Equity Investment 20.000

28/10/2019 Cash 24.000

Dividend Revenue 24.000

Investment Amortized Cost Fair Value UHGL-Income

PT. Andora 200.000 296.000 96.000
PT. Bahama 800.000 640.000 - 160.000
Total Portfolio 1.000.000 936.000 - 64.000
FVA Sebelumnya -
Fair Value Adjustment - 64.000

31/12/2019 Unrealized Holding Gain/Loss - Equity 64.000

Equity Investment 64.000

2. PT. Caruana
Statement of Financial Position - Partial
December 31, 2019
Investment
Equity Investment (at FV) 936.000

Equity
Accumulated OCI - 64.000

PT. Caruana
Income Statement - Partial
For the year Ended December 31, 2020
Other Income & Expense
Dividend Revenue 24.000
Gain on Sale of Investment 8.000
1. 03/01/2020 Equity Investment 50.000
Cash 50.000

04/04/2020 Equity Investment-Arava 2.000.000

Cash 2.000.000

05/05/2020 Dividend Receivable 2.000

Dividend Revenue 2.000

30/05/2020 Cash 2.000

Dividend Receivable 2.000

20/11/2020 Cash 45.000

Equity Investment-Arava 45.000

01/12/2020 Cash 20.800

Gain on Sale of Investment 800
Equity Investment 20.000

31/12/2020 Loss from Investment 6.000

Equity Investment-Arava 6.000

Equity Investment 600

Unrealized Holding Gain/Loss - Equity 600
Unrealized Holding Gain/Loss - Equity 600
Accumulated OCI 600

2. PT. Alabama
Statement of Financial Position - Partial
December 31, 2020
Investment
Equity Investment non Tradingc(at FV) 30.600
Equity Investment-Arava 1.949.000

Equity
Accumulated OCI 600

PT. Alabama
Income Statement - Partial
For the year Ended December 31, 2020
Other Income & Expense
Dividend Revenue 2.000
Gain on Sale of Investment 800
Loss from Investment - 6.000

Other Comprehensive Income

Unrealized Holding Gain/Loss - Equity 600
1. Saldo Fair Value Adjustment per 31/12/2019
Unrealized Holding loss 2017 - 25.000
Unrealized Holding gain 2018 10.000
Unrealized Holding loss 2019 - 30.000
Fair Value Adjustment-Trading Investment - 45.000

2. Investment Cost Fair Value UHG/L

PT. Satelit, Ordinary Share, 10.000 shares 300.000 280.000 - 20.000
PT.Apollo, Preference Share, 2.000 shares 210.000 220.000 10.000
PT. Astronot, Ordinary Share, 1.000 shares 40.000 42.000 2.000
PT. King, bonds, 100 unit 115.000 102.000 - 13.000
Total Portfolio 665.000 644.000 - 21.000
FVA sebelumnya - 45.000
Fair Value Adjustment 31/12/20 24.000

Saldo Fair Value Adjustment 31/12/20 - 21.000

Unrealized Holding Gain 31/12/20 24.000

3. 31/12/2020 Fair Value Adjustment 24.000

Unrealized Holding Gain/Loss-Income 24.000
1. Contractual Cash Flow (60.000x5 + 600.000) 900.000
Expected Cash Flow
2019 52.000
2020 54.000
2021 55.000
2022 56.000
2023 658.000 875.000
Cashflow Loss 25.000

n Dec, 31 Expected Cash Flow PV Expected Cash Flow

1 2019 52.000 47.273
2 2020 54.000 44.628
3 2021 55.000 41.322
4 2022 56.000 38.249
5 2023 658.000 408.566
Present Value Expected Cashflow 580.038

Recorded Investment 600.000

Present Value Expected Cashflow 580.038
Impairment Loss 19.962

2. 31/12/2019 Loss on Impairment 19.962

Allowance for Impaired Debt Investment 19.962

3. Jika Risiko menurun secara signifikan, asumsi impairment loss dapat dipulihkan seluruhnya
31/12/2019 Allowance for Impaired Debt Investment 19.962
Recovery of Impairment Loss 19.962
1. 01/08/2020 Cash 2.750
Debt Investment 217
Interest Revenue 2.533

01/08/2020 Cash 303.000

Loss on Sale of Investment 763
Debt Investment 303.763

2. 31/12/2020 Interest Receivable 40.000

Debt Investment 2.635
Interest Revenue 42.635

31/12/2020 Interest Receivable 8.000

Debt Investment 708
Interest Revenue 8.708

31/12/2020 Loss on Impairment 19.511

Unrealized Holding Gain/Loss-Equity 2.755
Allowance for Impaired Debt Investment 19.511
Fair Value Adjustment 2.755
3. PT. Arwana
Statement of Financial Position - Partial
December 31, 2020

Investment
Debt Investment (at FV) 460.385

Equity
Accumulated OCI - 2.924

PT. Arwana
Income Statement - Partial
For the year Ended December 31, 2020
Other Income & Expense
Interest Revenue 69.137
Loss on Sale of Investment - 763
Loss on Impairment - 19.511

Other Comprehensive Income

Unrealized Holding Loss - 2.755

4. 02/01/2021 Cash 93.000

Loss on Sale of Investment 4.468
Debt Investment 97.468

5. 02/02/2021 Allowance for Impaired Debt Investment 19.511

Recovery of Impairment Loss 19.511
 Amortized Cost 31/12/19 Interest Revenue Cash Received Amortisasi Carrying Amount 31/12/20 Carrying Amount 1/7/20
PT. Kerang 305.219 15.261 16.500 1.239 0 303.980
PT. Koi 387.590 42.635 40.000 2.635 390.225
PT. Kecubung 96.760 8.708 8.000 708 97.468
Penurunan Nilai
Investment Amortized Cost Risiko Kredit Suku Bunga Pasar Fair Value UHGL
PT. Koi 390.225 19.511 - 370.714 0
PT. Kecubung 97.468 4.873 2.924 89.671 - 2.924
Total Portfolio 487.693 460.385 - 2.924
FVA Sebelumnya -169
Fair Value Adjustment - 2.755
Impairment Loss 24.385
1. 31/12/2019 Unrealized Holding Gain/Loss-Equity 2.159 Amortized Cost 31/12/19 Interest Revenue Cash Received Amortisasi Carrying Amount 31/12/20 Carrying Amount 1/8/20
Fair Value Adjustment 2.159 4 PT. Stand Up 829.567 53.231 56.000 2.769 0 826.798
31/12/2019 Accumulated OCI 2.159 PT. Komedi 487.311 24.366 22.500 1.866
Unrealized Holding Gain/Loss-Equity 2.159 489.177 24.459 22.500 1.959 491.135
PT. Jenaka 290.281 26.125 24.000 2.125 288.156
2. 01/07/2020 Cash 22.500
Debt Investment 1.866 Investment Amortized Cost Fair Value UHGL
Interest Revenue 24.366 PT. Komedi 491.135 492.000 865
PT. Jenaka 288.156 292.000 3.844
01/08/2020 Debt Investment 2.769 Total Portfolio 779.291 784.000 4.709
Interest Revenue 2.769 FVA Sebelumnya -2169
Fair Value Adjustment 6.878
01/08/2020 Cash 884.000
Gain on Sale of Investment 1.202
Interest Revenue 56.000
Debt Investment 826.798

31/12/2020 Interest Receivable 22.500

Debt Investment 1.959
Interest Revenue 24.459

31/12/2020 Interest Receivable 24.000

Debt Investment 2.125
Interest Revenue 26.125

31/12/2020 Fair Value Adjustment 6.878

Unrealized Holding Gain/Loss-Equity 6.878

31/12/2020 Unrealized Holding Gain/Loss-Equity 6.878

Accumulated OCI 6.878

3. PT. Komika
Statement of Financial Position - Partial
December 31, 2020
Investment
Debt Investment (at FV) 784.000 -

Equity
Accumulated OCI 4.709

PT. Komika
Income Statement - Partial
For the year Ended December 31, 2020
Other Income & Expense
Interest Revenue 128.180
Gain on Sale of Investment 1.202

Other Comprehensive Income

Unrealized Holding Gain 6.878
1. 15/01/2017 Cash 1.690.000
Loss On Sale of Investment 10.000
Equity Investment 1.700.000

Cash 182.500.000
Gain on Sale of Investment 2.500.000
Equity Investment 180.000.000

03/02/2017 Equity Investment 31.950.000

Commission Expense 980.000
Cash 32.930.000

01/04/2017 Equity Investment 1.300.000

Unrealized Holding G/L-Equity 1.300.000

01/04/2017 Cash 105.000.000

Equity Investment 105.000.000
Tabel Amortisasi Obligasi Semen Baturaja
02/05/2017 Debt Investment 3.879.686.689 Principal 4.000.000.000 N Date Cash Received Interest Revenue Premium Amortization Carrying amount
Interest Revenue 120.000.000 Kupon 0 02/05/2017 - 120.000.000 3.879.686.689
Cash 3.999.686.689 Cash Received 180.000.000 2/6 01/07/2017 180.000.000 184.661.445 4.661.445 3.884.348.134
Market Rate 0 1 01/01/2018 180.000.000 194.217.407 14.217.407 3.898.565.541
21/05/2017 Equity Investment-PTPP 20.800.000 N 7,3333 2 01/07/2018 180.000.000 194.928.277 14.928.277 3.913.493.818
Cash 20.800.000 3 01/01/2019 180.000.000 195.674.691 15.674.691 3.929.168.509
PV Principal 2.796.866.893 4 01/07/2019 180.000.000 196.458.425 16.458.425 3.945.626.934
12/06/2017 Equity Investment-KBLF 1.500.000.000 PVA Interest Payment 1.082.819.796 5 01/01/2020 180.000.000 197.281.347 17.281.347 3.962.908.281
Cash 1.500.000.000 PV Bonds 3.879.686.689 6 01/07/2020 180.000.000 198.145.414 18.145.414 3.981.053.695
7 01/01/2021 180.000.000 198.946.305 18.946.305 4.000.000.000 pembulatan
01/07/2017 Cash 180.000.000 0
Debt Investment 4.661.445
Interest Revenue 184.661.445

19/08/2017 Cash 500.000.000

Equity Investment-KBLF 500.000.000
ADRO
24/10/2017 Cash 4.500.000
Dividend Revenue 4.500.000
WIKA Portfolio 2016 Cost Fair Value UHGL
24/10/2017 Cash 5.400.000 Trading
Dividend Revenue 5.400.000 TLKM 54.000.000 54.750.000 750.000
WIKA 17.000.000 16.800.000 - 200.000
30/11/2017 Debt Investment 11.847.839 INDF 180.000.000 181.000.000 1.000.000
Interest Revenue 11.847.839 Total Portfolio 251.000.000 252.550.000 1.550.000
FVA Sebelumnya -
30/11/2017 Cash 4.230.000.000 Fair Value Adjustment 1.550.000
Gain on Sale of Investment 183.804.027
Interest Revenue 150.000.000 Portfolio Investment Cost Fair Value UHGL
Debt Investment 3.896.195.973 Trading
TLKM 54.000.000 53.700.000 - 300.000
31/12/2017 Unrealized Holding Gain/Loss-Income 2.000.000 ADRO 31.950.000 31.800.000 - 150.000
Fair Value Adjustment 2.000.000 WIKA 15.300.000 15.300.000 -
Total Portfolio 101.250.000 100.800.000 - 450.000
31/12/2017 Equity Investment-PTPP 400.000 FVA Sebelumnya 1.550.000
Unrealized Holding G/L-Equity 400.000 Fair Value Adujstment - 2.000.000

Nontrading 20.800.000 21.200.000 400.000

31/12/2017 Equity Investment-KBLF 10.000.000.000

Income from Investment 10.000.000.000
 2. PT. Digital
Statement of Financial Position - Partial
December 31, 2017
Investment
Trading Equity Investment (at FV) 100.800.000
Equity Investment-PTPP 21.200.000
Equity Investment-KBLF 11.000.000.000

Equity
Accumulated OCI 1.700.000

PT. Digital
Statement of Comprehensive Income- Partial
For the year Ended December 31, 2020
Operating Expense
Commision Expense 980.000

Other Income & Expense

Interest Revenue 226.509.284
Loss on Sale of Investment - 10.000
Gain on Sale of Investment 186.304.027
Dividend Revenue 9.900.000
Unrealized Holding Gain/Loss-Income - 2.000.000

Other Comprehensive Income

Unrealized Holding Gain 1.700.000
1. Jurnal Transaksi 2017
02/01/2017 Debt Investment-HFCS 100.000.000
Cash 100.000.000

03/02/2017 Equity Investment-PGAS 8.400.000

12/03/2017 Cash 8.400.000

Equity Investment 13.250.000

Cash 13.250.000

22/05/2017 Cash 2.000.000

Dividend Revenue 2.000.000

30/12/2017 Debt Investment 505.000.000

Cash 505.000.000
Cost Fair Value UHGL
31/12/2017 Cash 9.000.000 Debt Investment-HFCS 100.000.000 100.500.000 500.000
Interest Revenue 9.000.000
Fair Value Adjustment 500.000
Unrealized Holding Gain/Loss Equity 500.000 Portfolio Investment Cost Fair Value UHGL
Trading
Equity Investment NFCX 13.250.000 13.850.000 600.000
31/12/2017 Unrealized Holding Gain/Loss Income 6.900.000 Debt Investment PT. Indo 505.000.000 497.500.000 - 7.500.000
Fair Value Adjustment 6.900.000 Total Portfolio 518.250.000 511.350.000 - 6.900.000
FVA Sebelumnya -
31/12/2017 Equity Investment-PGAS 1.040.000 Fair Value Adujstment - 6.900.000
Unrealized Holding Gain/Loss Equity 1.040.000 Nontrading
Equity Investment-PGAS 8.400.000 9.440.000 1.040.000
Jurnal Transaksi 2018
02/01/2018 Debt Investment 192.220.697 Obligasi PT. Cemara
Cash 192.220.697 Principal 200.000.000
Kupon 8%
04/01/2018 Cash 510.000.000 Cash Received 16.000.000
Gain on Sale of Investment 5.000.000 Market Rate 9%
Debt Investment 505.000.000 N 5

30/06/2018 Cash 105.000.000 PV Principal 129.986.277

Gain on Sale of Invesment 500.000 PVA Interest Payment 62.234.420
Debt Invesment 100.000.000 PV Bonds 192.220.697
Interest Revenue 4.500.000
 01/09/2018 Equity Investment 410.000
Inrealized Holding Gain/Loss-Equity 410.000
Cash 2.770.000
Equity Investment 2.770.000

31/12/2018 Cash 16.000.000 Cost Fair Value UHGL

Debt Investment 1.299.863 Debt Investment-HFCS 193.520.560 206.000.000 12.479.440
Interest Revenue 17.299.863 FVA Sebelumnya 500.000
Fair Value Adujstment 11.979.440
31/12/2018 Fair Value Adjustment 11.979.440
Unrealized Holding Gain/Loss-Equity 11.979.440 Portfolio Investment Cost Fair Value UHGL
Trading
31/12/2018 Fair Value Adjustment 6.650.000 Equity Investment NFCX 13.250.000 13.000.000 - 250.000
Unrealized Holding Gain/Loss-Income 6.650.000 Total Portfolio 13.250.000 13.000.000 - 250.000
FVA Sebelumnya - 6.900.000
31/12/2018 Unrealized Holding Gain/Loss-Equity 180.000 Fair Value Adujstment 6.650.000
Equity Investment-PGAS 180.000 Nontrading
Equity Investment-PGAS 7.080.000 6.900.000 - 180.000
2. Statement of Financial Position
Dec, 31 2018
Debt Investment, HFCS, at Fair Value 206.000.000

Equity Investment, Trading, at FV 13.000.000

Equity Investment, Non Trading, at FV 6.900.000

1. n Date Contractual Cash Flow Expected Cash Flow Losses of Cashflow Present Value Expected CashFlow
1 31/12/2018 45.000.000 25.000.000 20.000.000 22.935.780
2 31/12/2019 45.000.000 25.000.000 20.000.000 21.042.000
3 31/12/2020 45.000.000 25.000.000 20.000.000 19.304.587
4 31/12/2021 45.000.000 25.000.000 20.000.000 17.710.630
5 31/12/2022 545.000.000 525.000.000 20.000.000 341.213.978
Total 725.000.000 625.000.000 100.000.000 422.206.975

Principal 500.000.000
Kupon 5%
Cash Received 25.000.000
Market Rate 9%
N 5

PV Principal 324.965.693
PVA Interest Payment 97.241.282
PV Bonds 422.206.975

Recorded Investment 500.000.000

Present Value Expected Cashflow 422.206.975
Impairment Loss 77.793.025

2. 31/12/2017 Loss on Impairment 77.793.025

Allowance for Impaired Debt Investment 77.793.025