Pokok wesel =
Bunga 90/360 X 10% X Rp 70,000,000 =
Total pembayaran =
Rp 70,000,000
Rp 1,750,000
Rp 71,750,000
Kas yang diterima = Rp 10,000,000 X 10 lembar X 113.34175% = Rp 113,341,750
Rp 12,000,000
ASI
Rp 665,825
Rp 11,334,175
Rp 105,000,000
Rp 6,137,869
Rp 111,137,869
2 3 4 5
Beban bunga (10% Nilai buku obligasi
(1 -2) (4 - 3)
dari nilai buku) (Nilai nominal + 4)
Rp 13,341,750 Rp 113,341,750
Rp 11,334,175 Rp 665,825 Rp 12,675,925 Rp 112,675,925
Rp 11,267,593 Rp 732,408 Rp 11,943,518 Rp 111,943,518
Rp 11,194,352 Rp 805,648 Rp 11,137,869 Rp 111,137,869
Rp 11,113,787 Rp 886,213 Rp 10,251,656 Rp 110,251,656
Rp 11,025,166 Rp 974,834 Rp 9,276,822 Rp 109,276,822
Rp 10,927,682 Rp 9,276,821.79 Rp - Rp 100,000,000.00