3. Tabel amortisasi
= 60,000,000
Nilai amortisasi setiap tahun = 15,000,000
Nilai Amortisasi tiap periode pembayaran = 7,500,000
Tanggal Bunga Dibayar Beban Bunga Amortisasi
5/1/2020
11/1/2020 100,000,000 92,500,000 7,500,000
5/1/2021 100,000,000 92,500,000 7,500,000
11/1/2021 100,000,000 92,500,000 7,500,000
5/1/2022 100,000,000 92,500,000 7,500,000
11/1/2022 100,000,000 92,500,000 7,500,000
5/1/2023 100,000,000 92,500,000 7,500,000
11/1/2023 100,000,000 92,500,000 7,500,000
5/1/2024 100,000,000 92,500,000 7,500,000
Diskon Obligasi
Nilai Tercatat
2,060,000,000 3. Tabel Amortisasi
2,052,500,000
2,045,000,000 Tanggal Setoran Bunga
2,037,500,000 10/1/2020
2,030,000,000 4/1/2021 120,000,000
2,022,500,000 10/1/2021 120,000,000
2,015,000,000 4/1/2022 120,000,000
2,007,500,000 10/1/2022 120,000,000
2,000,000,000 4/1/2023 120,000,000
10/1/2023 120,000,000
(Pembayaran bunga)
Tarif
=3.000.000.000 X 0,7462 0.7462
2,238,646,190
actors Annuity =120.000.000 X 2,7232 5.0757
609,084,000
Nilai Nominal 2,847,730,190
= 3.000.000 - 2.918.184.000
152,269,810
da 1 april 2021
PT KAWAN KITA
JURNAL UMUM
2021
erkiraan Debit Kredit
11,193,255
Utang Obligasi 11,193,255
aian amortisasi 22.386.509 X 3/6)