TBO = 10%
TBE = 12%
Periode 5 tahun
Tabel Amortisasi
Date Cash Paid Interest Discount Carrying Amount
Expense Amortized of Bonds
3-Apr-15 92,790,448
31-Dec-15 7,500,000 8,351,140 851,140 93,641,588
31-Dec-16 10,000,000 11,236,991 1,236,991 94,878,578
31-Dec-17 10,000,000 11,385,429 1,385,429 96,264,008
31-Dec-18 10,000,000 11,551,681 1,551,681 97,815,689
31-Dec-19 10,000,000 11,737,883 1,737,883 99,553,571
1-Apr-20 2,500,000 2,986,607 486,607 100,040,179
100,000,000
31-Dec-17
FV Komponen Liabilitas 97,964,310
BV Komponen Liabilitas - 96,264,008
Loss on repurchase 1,700,302
5. Jurnal saat Obligasi dilunasi tanpa ada konversi tanggal 31 Desember 2017
Utang Obligasi 96,264,008
Share Premium-Conversion Equity 1,905,940
Loss on Repurchase 1,700,302
Kas 99,870,250
EPS STRUKTUR MODAL SEDERHANA
a. Jumlah Rata-Rata Tertimbang
Event Date Outstanding Share Outstanding
Saham biasa awal 1 Jan - 1 Feb 950,000
Menerbitkan 230.000 saham 1 Feb - 1 Mar 1,180,000
Menerbitkan dividen saham 10% 1 Mar - 1 Mei 1,410,000
Mengakuisisi 190.000 saham treasuri 1 Mei - 1 Juni 1,220,000
Menerbitkan share split 1 Juni - 1 Okt 3,660,000
Menerbitkan 110.000 lembar treasuri 1 Okt - 31 Des 3,770,000
TOTAL
b. EPS
Laba Bersih = $ 6.902.000
Dividen saham preferen = 100.000 x $100 x 9%
= $ 900.000
c. EPS
Income from continuing operations $ 20.000.000
Dikurangi dividen saham preferen ($ 400.000)
Ordinary share income from discontinued
operations $ 19.600.000
2018
Pendapatan $675,000
Biaya sampai dengan tahun ini $450,000
Laba Kotor 2018 $225,000
2019
Pendapatan $810,000
Biaya sampai dengan tahun ini $540,000
Laba Kotor 2019 $270,000
800.000.000-
800.000.000 x 35% (800.000.000 x 80%) 360.000.000-
Pendapatan yang diakui
- 360.000.000 280.000.000
360,000,000 200,000,000 240,000,000 800,000,000
Biaya yang terjadi per tahun 315,000,000 252,000,000 143,000,000 710,000,000
Profit (Loss) yang diakui 45,000,000 - 52,000,000 97,000,000
Jurnal No. 2
2013 2014
1. Jurnal saat mengakui beban
Konstruksi dalam Proses 315,000,000 252,000,000
Kas/Utang 315,000,000 252,000,000
143,000,000
143,000,000
150,000,000
150,000,000
300,000,000
300,000,000