JAWABAN SOAL 1

a. Nilai Kini Schedule of amortization

Pvof Principal 100.000.000 x 0,78353 = - 78,353,000- Date Cash Received Interest Rev Amortization CA
PV of interest (100.000.000 x 7%) x 4,32948 = - 30,307,000- 12/31/2015 - 108,660,000-
- 108,660,000- 12/31/2016 - 7,000,000- - 5,433,000- - 1,567,000- - 107,093,000-
12/31/2017 - 7,000,000- - 5,354,650- - 1,645,350- - 105,447,650-
12/31/2015 Debt Investment 108,660,000 12/31/2018 - 7,000,000- - 5,272,383- - 1,727,618- - 103,720,033-
Cash 108,660,000 12/31/2019 - 7,000,000- - 5,186,002- - 1,813,998- - 101,906,034-
12/31/2020 - 7,000,000- - 5,095,302- - 1,904,698- - 100,001,336-
b. 12/31/2016 Cash - 7,000,000-
Debt Investment - 1,567,000-
Interest Revenue - 5,433,000-

c. 12/31/2018 Cash - 7,000,000-

Debt Investment - 1,727,618-
Interest Revenue - 5,272,383-

d. 12/31/2015 Debt Investment 108,660,000 12/31/2016 12/31/2017 12/31/2018 12/31/2019 12/31/2020

Cash 108,660,000 Amortized cost 107,093,000 105,447,000 103,719,000 101,905,000 100,000,000
Fair Value 106,500,000 107,500,000 105,650,000 103,000,000 100,000,000
e. 12/31/2016 Cash - 7,000,000- loss (gain) 593,000 -2,053,000 -1,931,000 -1,095,000 0
Debt Investment - 1,567,000-
Interest Revenue - 5,433,000-

12/31/2016 Unrealized holding loss - Income 593,000

Securities Fair Value Adjustement 593,000

f. 12/31/2018 Cash - 7,000,000-

Debt Investment - 1,727,618-
Interest Revenue - 5,272,383-

12/31/2018 Unrealized holding loss - Income - 122,000- Unrealized holding gain (loss)
Securities Fair Value Adjustement - 122,000- - 122,000- - 2,053,000- (2017)

- 1,931,000- (2018)
JAWABAN SOAL 2
Keterangan:
1 2 Jan Debt Investment 96,454,049.50 Invest di PT v FV saat terbit Int Revenue thn 1 Cash receipt thn 1 Amortisasi thn 1 1/2 Amortisasi FV saat beli
Cash 96,454,049.50 95,026,296.02 9,502,629.60 8,000,000.00 1,502,629.60 751,314.80 95,777,610.82
5 Jan Debt Investment 105,154,193.97
Cash 105,154,193.97 Skedul PT Y FV interest Revenue Cash Amort CA
1 Jul Debt Investment 95,777,610.82 30/6/20X1 96,454,049.50 4,822,702.47 4,000,000.00 822,702.47 97,276,751.97
Interest Revenue 4,000,000.00 31/12/20X1 97,276,751.97 4,863,837.60 4,000,000.00 863,837.60 98,140,589.57
Cash 99,777,610.82 30/6/20X2 98,140,589.57 4,907,029.48 4,000,000.00 907,029.48 99,047,619.05
31/12/20X2 99,047,619.05 4,952,380.95 4,000,000.00 952,380.95 100,000,000.00
2 PT Y No entry
Skedul PT X FV interest Revenue Cash Amort CA
PT X No entry 31/12/20X1 105,154,193.97 8412335.518 10000000 -1587664.482 103,566,529.49
31/12/20X2 103,566,529.49 8285322.359 10000000 -1714677.641 101,851,851.85
PT V AR 4,000,000.00 31/12/20X3 101,851,851.85 8148148.148 10000000 -1851851.852 100,000,000.00
Debt Investment 751,314.80
Investment Revenue 4751314.801
Amort s.d. sept CA sept
3 2/9/20X2 Cash 99500000 PT X -1388888.889 100,462,962.96
Debt Investment 99,047,619.05
Gain on sale of investment 452,380.95

4 4/9/20X3 Interest Revenue 1388888.889

Debt Investment 1388888.889
Cash 107700000
Loss on sale of investment 262,962.96
Debt Investment 100,462,962.96
Interest Revenue 7500000