Excel XLSX | Diposting 03 Aug 2022 | 4 thn lalu
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322x Tipe XLSX Ukuran file 0.15 MB Source: spa-febui.com
Sheet 1: COVER
| NO 1 | |||||
| Nilai nominal | 20,000,000 | ||||
| Tingkat bunga | 10% | ||||
| Dec-31 | Contractual Cash Flows | Expected Cash Flows | Loss of Cash Flows | Present Value | |
| 2020 | 2,000,000 | 450,000 | 1,550,000 | 1,409,090.91 | |
| 2021 | 2,000,000 | 450,000 | 1,550,000 | 1,280,991.74 | |
| 2022 | 2,000,000 | 1,250,000 | 750,000 | 563,486.10 | |
| 2023 | 2,000,000 | 1,250,000 | 750,000 | 512,260.09 | |
| 2024 | 22,000,000 | 22,750,000 | (750,000) | (465,690.99) | |
| Total Present Value Loss of CF | 3,300,137.84 | ||||
| a. | 31 Des 2019 | ||||
| Dr Loss on Impairment | 3,300,138 | ||||
| Cr Allowance for Impaired Debt Investment | 3,300,138 | ||||
| b. | 31 Des 2019 | ||||
| Dr Unrealized holding gain/loss-OCI | 4,000,000 | ||||
| Cr Fair Value Adjustment | 4,000,000 | ||||
| c. | 31 Des 2019 | ||||
| Dr Allowance for Impaired Debt Investment | 330,014 | ||||
| Cr Recovery of Impairment loss | 330,014 | ||||
| a. | Investasi Obligasi PT A | |||||
| Diukur menggunakan FVTPL karena tidak memenuhi SPPI Test | ||||||
| Investasi Obligasi PT B | ||||||
| Diukur menggunakan Amortized cost karena memenuhi SPPI Test dan memiliki model bisnis untuk memperoleh arus kas kontraktual | ||||||
| Investasi Saham PT C | ||||||
| Diukur menggunakan Equity method karena kepemilikan berada di antara 20-50%, sehingga PT Loss memiliki pengaruh yang signifikan terhadap PT C | ||||||
| b. | Investasi Obligasi PT A | |||||
| 1 Januari | ||||||
| Dr. Debt Investment | 418,153,260 | |||||
| Cr. Cash | 418,153,260 | |||||
| 31 Desember | ||||||
| Dr. Unrealized Holding Gain/Loss-P/L | 20,000,000 | |||||
| Cr. Fair Value Adjustmet | 20,000,000 | |||||
| Investasi Obligasi PT B | ||||||
| 20 Februari | ||||||
| Dr. Debt Investment | 395,640,556 | |||||
| Cr. Cash | 395,640,556 | |||||
| Date | Cash Receipt | Interest Revenue | Amortization | Carrying Value | ||
| 20/2/18 | 395,640,556 | |||||
| 1/1/19 | 29,600,000 | 23,738,433 | 5,861,567 | 389,778,989 | ||
| 1/1/2020 | 29,600,000 | 23,386,739 | 6,213,261 | 383,565,729 | ||
| 1/1/2021 | 29,600,000 | 23,013,944 | 6,586,056 | 376,979,672 | ||
| 1/1/2022 | 29,600,000 | 22,618,780 | 6,981,220 | 369,998,453 | ||
| 1 Januari 2019 | ||||||
| Dr. Cash | 29,600,000 | |||||
| Cr. Interest revenue | 23,738,433 | |||||
| Debt Investment | 5,861,567 | |||||
| 1 Agustus 2019 | ||||||
| Dr. Interest receivable | 4,142,174 | |||||
| Cr. Debt Investment | 4,142,174 | |||||
| Dr. Cash | 384,733,333 | |||||
| Loss on sale of Investment | 20,636,816 | |||||
| Cr. Interest revenue | 19,733,333 | |||||
| Debt Investment | 385,636,816 | |||||
| c. | 1-Sep | |||||
| Dr. Equity Investment | 450,000,000 | |||||
| Cr. Cash | 450,000,000 | |||||
| 1-Nov | ||||||
| Dr. Dividend receivable | 45,000,000 | |||||
| Cr. Equity Investment | 45,000,000 | |||||
| 10-Nov | ||||||
| Dr. Cash | 45,000,000 | |||||
| Cr. Dividend Receivable | 45,000,000 | |||||
| 31 Desember | ||||||
| Dr. Equity Investment | 225,000,000 | |||||
| Cr. Investment Income | 225,000,000 |
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