PPP Lampiran 7 -Templat Pajakan Kewangan - Guideline PVMLP

Pengiraan Nilai Kini (Present Value)

1 Mengisi maklumat aset pajakan di dalam kolum berwarna hijau di tab "Present Value"

2 Mengisi "Valuation Method" berdasarkan jenis kontrak

Type of Contract Valuation Method

Concession Financial Liability Discounting Cash Flow
Lease Discounting Cash Flow - Present Value of
Minimum Lease Payment

3 Mengisi maklumat tarikh bayaran berdasarkan jadual pembayaran balik pada kolum E28 "Date" dan ke bawah.

4 Mengenalpasti kadar diskaun kontrak pajakan. Rujuk 11.16 "Federal Government Accrual Accounting Manual". Merekod kadar diskaun pada kolum H16 "Annual Interest Rate" .

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 PPP Lampiran 7 -Templat Pajakan Kewangan - Guideline PVMLP

5 Mengenalpasti bilangan bayaran setahun dan merekod pada kolum H17 "Payment Period" . Bilangan bayaran setahun adalah seperti berikut:

Kekerapan Paym ent Period

Bulanan 12
Sukuan 4
Setengah tahun 2

6 Mengisi maklumat bayaran setiap tempoh berdasarkan jadual bayaran balik pada kolum I28 "Payment Per Period" .

7 Mengenalpasti pembayaran pada awal bulan (in Advance) atau akhir bulan (In Arrears) berdasarkan kontrak pajakan.
Memilih hanya satu cara bayaran pada kolum P28.

ATAU

8 Template akan mengira secara automatik nilai kini yang terletak pada kolum G22 "Valuation Summary" setelah semua maklumat telah diisi.

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 PPP Lampiran 7 - Templat Pajakan Kewangan - Jadual PV of MLP

Jadual PV Amortisation FL 01012023 v4

Contract Name:
Agreement Date:
Asset Involved: Category Subcategory

Ministry/Agency Involved:
Type of Contract (Lease/Concession): Lease
Agreement Period: Concession
Start Date:
End Date:

Valuation Method Discounting Cash Flow Discounting Cash Flow

Variable Involved Category Discounting Cash Flow - Present Value of Minimum Lease
Annual Interest Rate
Payment Period
Interest Rate Per Payment Period #DIV/0!
Interest Rate Per Month 0.00%
Building Square Area (if available)

Valuation Summary RM0.00

Fair Value of the Asset Source:

Field 1 Field 2 Field 3 Field 4 Field 5 Field 6 Field 7 Field 8 Field 9

Choose only ONE of the payment method:

Advance
Payment Arrea
Period no Date Month Building Square Area Rate/square Payment Per Period (RM) Balance Outstanding (RM) Column1 Column2 Column3 Present Value (RM) rs
1 - - -
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91 - - -
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151 - - -
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153 - - -
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159 - - -
160 - - -
161 - - -
162 - - -
163 - - -

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164 - - -
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238 - - -
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300 - - -
- - -
Total - -

Disediakan
oleh: Disemak oleh: Disahkan oleh:
Pegawai 1 Pegawai 2 Pegawai 3

Tandatangan: Tandatangan: Tandatanga

n:

Nama Nama Pemeriksa: Nama

Pemeriksa: Pemeriksa:

Jawatan: Jawatan: Jawatan:

Jabatan: Jabatan: Jabatan:

Tarikh
Tarikh Tarikh
Pemeriksaa
Pemeriksaan: Pemeriksaan:
n:

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 PPP Lampiran 7 - Templat Pajakan Kewangan - Amortisation (Arrears)
Cost Amortisation Liability in Arrears

0.00%

Opening balance (RM) Less: Payments Add: Finance cost Closing balance (RM)
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 PPP Lampiran 7 - Templat Pajakan Kewangan - Amortisation (Arrears)
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 PPP Lampiran 7 - Templat Pajakan Kewangan - Amortisation (Arrears)
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 PPP Lampiran 7 - Templat Pajakan Kewangan - Amortisation (Arrears)
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§ JUMLAH - - -

Disediakan oleh: Disemak oleh: Disahkan oleh:

Pegawai 1 Pegawai 2 Pegawai 3

Tandatangan: Tandatangan: Tandatangan:

Nama Pemeriksa: Nama Pemeriksa: Nama Pemeriksa:

Jawatan: Jawatan: Jawatan:

Jabatan: Jabatan: Jabatan:

Tarikh
Tarikh Pemeriksaan: Tarikh Pemeriksaan:
Pemeriksaan:

Page 14 of 18
 PPP Lampiran 7 - Templat Pajakan Kewangan - Amortisation (Advance)
Cost Amortisation Liability in Advance

0.00%

Finance lease liability Finance lease liability Finance lease liability

opening balance (RM) Less: Lease payments after lease payment Add: Finance cost closing balance (RM)
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§ JUMLAH - - -

Disediakan oleh: Disemak oleh: Disahkan oleh:

Pegawai 1 Pegawai 2 Pegawai 3

Tandatangan: Tandatangan: Tandatangan:

Nama Pemeriksa: Nama Pemeriksa: Nama Pemeriksa:

Jawatan: Jawatan: Jawatan:

Jabatan: Jabatan: Jabatan:

Tarikh
Tarikh Pemeriksaan: Tarikh Pemeriksaan:
Pemeriksaan:

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