Ch.

17 INVESTASI
PART Investor membeli surat utang (obligasi)
Pokok
100,000
Tgl terbit obli
1-Jan-11
bayar bunga
30-Jun annuity ordinary (di akhir)
31-Dec
jangka waktu
5 thn
n
10
im
10%
5% (karena bunga dibayar setahun dua kali)
icoupon
8%
4% (karena bunga dibayar setahun dua kali)
Bunga=Annuit
4,000
PV-pokok
single sum, im=5%, n=10
0.613913
100,000
61,391
PV-bunga
annuity due, im=5%, n=10
7.72173
4,000
30,887
92,278
Penerbit Obligasi (=Ch. 14)
1-Jan-11 Cash
92,278
BP

AJE

AJE
HTM

30-Jun-11 Interest exp

BP
Cash

4,614

31-Dec-11 Interest exp

BP
Cash

4,645

Pembeli Obligasi (=Ch. 17)

Investment--Obligasi
92,278
Cash

4,000
614

Cash
645 Investment--Obligasi
2,800
Interest revenue

2,800
645

4,614

4,645

31-Dec-11 Terjadi kenaikan Fair Value Obligasi di pasar

NO ENTRY
NO ENTRY
Krn niat dipegang sampai jatuh tempo (HTM)
CA vs FV -- unrealized gain (loss) ==> OCI

30-Jun-12 Penerbit menebus sebagian dari obligasi

Jumlah yang ditebus
30%
Harga yang dibayar
29,500
FV total 100%
94,214 dari tabel
FV dari yang ditebus
28,264
FV
Yang dibayar
Loss on redemption

Versi B

92,278

Cash
614 Investment--Obligasi
4,000
Interest revenue

AFS
Trading

Versi A

92,278

28,264
29,500
(1,236)

Interest expense
BP
Cash

4,677

BP
Loss on redempt
Cash

28,264
1,236

677
4,000

Cash
29,500
Gain on sale
29,500
Investment--Obligasi

1-Oct-12 Penerbit menebus sebagian dari obligasi

Jumlah yang ditebus
30%
Harga yang dibayar
29,500
FV total 100%
94,569
FV dari yang ditebus, 30%
28,371
FV
Yang dibayar
Loss on redemption

28,371
29,500
(1,129)

1,236
28,264

Interest expense
BP
Cash
Interest payable
BP
Loss on redempt
Cash

2,355
355
600
1,400
28,371
1,129

Cash
29,500
Gain on sale
29,500
Investment--Obligasi

1,129
28,371

5%

1
2
3

4
5
6
7
8
9
10

Tgl
1-Jan-11
30-Jun-11
31-Dec-11
30-Jun-12
1-Oct-12

Coupon
(Annuity)

31-Dec-12

Interest

Amortisasi

4,000
4,000
4,000
2,000

4,614
4,645
4,677
2,355

614
645
677
355

1,400
2,800
2,800
2,800
2,800
2,800
2,800

1,649
3,322
3,348
3,376
3,405
3,435
3,467

249
522
548
576
605
635
667

Saldo
Obligasi
(CA)
92,278
92,892
93,537
31-Dec-11
94,214
94,569 Obligasi ditebus 30%
66,198 CA 70%
66,447
66,969
67,518
68,094
68,698
69,333
70,000

NERACA
31-Dec-11
CL
Interest Payable

4,000

NCL
Bonds Payable

93,537

INCOME STATEMENT
Interest expense

AJE
31-Dec-11 FV di pasar
FVTPL
CA
- trading
gain
- dari awal memang masuk FVTPL

9,259

CA
Interest Receivable

NCA
Investment--Bonds
Investment FV Adju

Interest revenue

9,259

Investment--Obligasi
Unrealized gain--IS

1,463

ATAU
Investment FV Adjustment
Unrealized gain--IS
31-Dec-11 FV di pasar
CA
gain

NO ENTRY

93,537
1,463
95,000

95,000
95,000 kalau FVTPL

95,000 given
93,537 dari tabel
1,463

NO ENTRY

AJE
AFS

4,000

1,463

1,463
1,463

95,000 given
93,537 dari tabel
1,463

Investment--Obligasi
Unrealized gain--OCI
ATAU
Investment FV Adjustment
Unrealized gain--IS

1,463
1,463

1,463
1,463

PANDUAN JURNAL UTK INVESTOR

HTM
NO ENTRY
FVTPL
Unrealized gain--IS
AFS
Unrealized gain--OC

Part II Beli saham

Kepemilikan kurang dari 20% --> FV method

Cost
Burb
Nestle
St Regis

259,700
317,500
141,350
718,550

### Investment--Saham
Cash

718,550
718,550

### Terima dividen dari Nestle

Cash
Dividend revenue
### Unrealized loss--IS
Investment--Saham ATAU
Investment FV Adj
Jika FTVPL (trading)

### Jual saham Burb

Cost
Harga jual
Gain on sale

4,200
4,200
35,550
35,550

Unrealized loss--OCI
Investment--Saham ATAU
Investment FV Adj
Jika AFS

35,550
35,550

259,700
287,220
27,520

Cash
Investment--Saham
Gain on sale

Continental
Nestle
St Regis

Unrealized
FV 31-12-1gain (loss)
275,000
15,300
304,000
(13,500)
104,000
(37,350)
683,000
(35,550)

287,220
259,700
27,520

Unrealized
Cost
FV 31-12-12 gain (loss)
255,000
278,350
23,350
317,500
362,550
45,050
141,350
139,050
(2,300)
713,850
779,950
66,100

### Investment--Saham
Brokerage expense
Cash
### Investment--Saham
Unrealized gain--IS

255,000
1,850 beban ini tdk dikapitalisasi jika FVTPL. Selain itu, dikapitalisasi
256,850
66,100
66,100

ATAU
Investment FV Adj
Unreliazed gain--IS

31-Dec-12
101,650
101,650

Investment FV Adj
35,550
101,650
66,100

31-Dec-11 loss