Long Term Investment & Liabilities (1)

OBLIGASI (BONDS)
1 April 2023, PT A menerbitkan 150 lembar obligasi dengan nilai nominal Rp2.000.000/lembar. Bunga yang ditawarkan adalah 12% per tahun
dibayarkan setiap tanggal 1 April dan 1 Oktober. Jatuh tempo obligasi 1 April 2028 (Asumsi 1 bulan 30 hari, 1 tahun 360 hari)

Transaksi Beli
Seluruh obligasi terjual pada 1 Mei 2023 dengan kurs 105
Date Investee (Penerbit) Investor (Pembeli)
01/05/2023 Cash Rp 318.000.000 Investment - PT A Bonds Rp 315.000.000
Interest Expense Rp 3.000.000 Interest Receivable Rp 3.000.000
Bonds Payable Rp 300.000.000 Cash Rp 318.000.000
Premium on BP Rp 15.000.000
*Kalau kurs < 100, muncul "Discount on Bonds Payable" di debit *boleh pakai pendekatan income/asset dalam mengakui bunga berjalan
NB: Premium ketika penerbit berhasil menjual obligasi diatas harga nominal;
Discount ketika penerbit menjual obligasi dibawah harga nominal

Pembagian Bunga
01/10/2023 Interest Expense Rp 18.000.000 Cash Rp 18.000.000
Cash Rp 18.000.000 Interest Receivable Rp 3.000.000
Interest Income Rp 15.000.000

Adjustment akhir periode keuangan

Pengakuan Pendapatan/Beban Bunga
31/12/2023 Interest Expense Rp 9.000.000 Cash Rp 9.000.000
Cash Rp 9.000.000 Interest Income Rp 9.000.000

Amortisasi Premium/Discount
Perhitungan amortisasi
Premium atas penjualan obligasi: Rp 15.000.000
Jarak obligasi terjual - jatuh tempo 59 months (1 Mei 2023 - 1 April 2028)
Amortisasi per bulan Rp 254.237,29

31/12/2023 Premium on Bonds Payable Rp 2.033.898 Interest Income Rp 2.033.898

Interest Expense Rp 2.033.898 Investment - PT A Bonds Rp 2.033.898
Amortisasi dari tgl beli - 31/12/23

Perhitungan Amortisasi Premium/Discount sampai tanggal jatuh tempo

31/12/2024 Premium on Bonds Payable Rp 3.050.847 Interest Income Rp 3.050.847
Interest Expense Rp 3.050.847 Investment - PT A Bonds Rp 3.050.847

31/12/2025 Premium on Bonds Payable Rp 3.050.847 Interest Income Rp 3.050.847

Interest Expense Rp 3.050.847 Investment - PT A Bonds Rp 3.050.847

31/12/2026 Premium on Bonds Payable Rp 3.050.847 Interest Income Rp 3.050.847

Interest Expense Rp 3.050.847 Investment - PT A Bonds Rp 3.050.847

31/12/2027 Premium on Bonds Payable Rp 3.050.847 Interest Income Rp 3.050.847

Interest Expense Rp 3.050.847 Investment - PT A Bonds Rp 3.050.847

01/04/2028 Premium on Bonds Payable Rp 762.712 Interest Income Rp 762.712

Interest Expense Rp 762.712 Investment - PT A Bonds Rp 762.712

Premium on BP Investment - PT A Bonds

01/05/2023 Rp 15.000.000 Rp 315.000.000
31/12/2023 Rp 2.033.898 Rp 2.033.898
31/12/2024 Rp 3.050.847 Rp 3.050.847
31/12/2025 Rp 3.050.847 Rp 3.050.847
31/12/2026 Rp 3.050.847 Rp 3.050.847
31/12/2027 Rp 3.050.847 Rp 3.050.847
01/04/2028 Rp 762.712 Rp 762.712
Rp - Rp 300.000.000
(kembali ke nilai nominal)

Investment - PT A Bonds Rp 315.000.000

Nominal Rp 300.000.000
Amortisasi Rp 15.000.000

Perhitungan Bunga sampai tanggal jatuh tempo

(asumsi dengan jurnal pembalik)
01/10/2023 Interest Expense Rp 18.000.000 Cash Rp 18.000.000
Cash Rp 18.000.000 Interest Receivable Rp 18.000.000

01/10/2023 Interest Expense Rp 18.000.000 Cash Rp 18.000.000

Cash Rp 18.000.000 Interest Receivable Rp 18.000.000

31/12/2023 Interest Expense Rp 9.000.000 Cash Rp 9.000.000

Cash Rp 9.000.000 Interest Income Rp 9.000.000
dst.

Saham
Kepemilikan Metode Catatan
< 20% Fair Value (Nilai Wajar)
a. Trading => Selisih FV - nilai perolehan
b. Non trading => Selisih FV - nilai perolehan ( dibebankan ke OCI)
20% - 50% Equity Tidak mengakui nilai wajar
Nilai investasi saham dipengaruhi posisi ekuitas investee
=> Kalau investasi laba maka nilai investasi bertambah
>50% Consolidated