Ch. 17 INVESTASI

PART Investor membeli surat utang (obligasi)Pokok 100,000 Tgl terbit oblig 1-Jan-11bayar bunga 30-Jun annuity ordinary (di akhir)

31-Decjangka 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) Pembeli Obligasi (=Ch. 17)1-Jan-11 Cash 92,278 Investment--Obligasi 92,278

BP 92,278 Cash 92,278

30-Jun-11 Interest exp 4,614 Cash 4,000 BP 614 Investment--Obligasi 614 Cash 4,000 Interest revenue 4,614

AJE 31-Dec-11 Interest exp 4,645 Cash 2,800 BP 645 Investment--Obligasi 645 Cash 2,800 Interest revenue 4,645

AJE 31-Dec-11 Terjadi kenaikan Fair Value Obligasi di pasarHTM NO ENTRY NO ENTRY

Krn niat dipegang sampai jatuh tempo (HTM)

AFS CA vs FV -- unrealized gain (loss) ==> OCITrading

Versi A 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 28,264

Yang dibayar 29,500 Loss on redemption (1,236)

Interest expense 4,677 BP 677 Cash 4,000

BP 28,264 Cash 29,500 Loss on redempti 1,236 Gain on sale 1,236

Cash 29,500 Investment--Obligasi 28,264

Versi B 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 28,371

Yang dibayar 29,500 Loss on redemption (1,129)

Interest expense 2,355 BP 355 Cash 600 Interest payable 1,400

BP 28,371 Cash 29,500 Loss on redempti 1,129 Gain on sale 1,129

Cash 29,500 Investment--Obligasi 28,371

5%

Tgl Interest Amortisasi

1-Jan-11 92,278 1 30-Jun-11 4,000 4,614 614 92,892 2 31-Dec-11 4,000 4,645 645 93,537 31-Dec-113 30-Jun-12 4,000 4,677 677 94,214

1-Oct-12 2,000 2,355 355 94,569 Obligasi ditebus 30% 66,198 CA 70%

4 31-Dec-12 1,400 1,649 249 66,447 5 2,800 3,322 522 66,969 6 2,800 3,348 548 67,518 7 2,800 3,376 576 68,094 8 2,800 3,405 605 68,698 9 2,800 3,435 635 69,333

10 2,800 3,467 667 70,000

NERACA31-Dec-11

CL CAInterest Payable 4,000 Interest Receivable 4,000

NCL NCABonds Payable 93,537 Investment--Bonds 93,537 95,000

Investment FV Adju 1,463 - 95,000 95,000 kalau FVTPL

INCOME STATEMENTInterest expense 9,259 Interest revenue 9,259

AJE 31-Dec-11 FV di pasar 95,000 given

FVTPL CA 93,537 dari tabel - trading gain 1,463 - dari awal memang masuk FVTPL

NO ENTRY Investment--Obligasi 1,463 Unrealized gain--IS 1,463

ATAUInvestment FV Adjustment 1,463

Unrealized gain--IS 1,463

AJE 31-Dec-11 FV di pasar 95,000 given

AFS CA 93,537 dari tabel gain 1,463

NO ENTRY Investment--Obligasi 1,463 Unrealized gain--OCI 1,463

ATAUInvestment FV Adjustment 1,463

Unrealized gain--IS 1,463

Coupon (Annuity)

Saldo Obligasi

(CA)

PANDUAN JURNAL UTK INVESTOR HTM NO ENTRY FVTPL Unrealized gain--IS AFS Unrealized gain--OC

Part II Beli sahamKepemilikan kurang dari 20% --> FV method

Cost FV 31-12-1Burb 259,700 275,000 15,300 Nestle 317,500 304,000 (13,500)

St Regis 141,350 104,000 (37,350) 718,550 683,000 (35,550)

### Investment--Saham 718,550 Cash 718,550

### Terima dividen dari NestleCash 4,200

Dividend revenue 4,200

### Unrealized loss--IS 35,550 Unrealized loss--OCI 35,550 Investment--Saham ATAU 35,550 Investment--Saham ATAU 35,550 Investment FV Adj Investment FV Adj

Jika FTVPL (trading) Jika AFS

### Jual saham BurbCost 259,700

Harga jual 287,220 Gain on sale 27,520

Cash 287,220 Investment--Saham 259,700 Gain on sale 27,520

Cost FV 31-12-12 Continental 255,000 278,350 23,350 Nestle 317,500 362,550 45,050

St Regis 141,350 139,050 (2,300) 713,850 779,950 66,100

### Investment--Saham 255,000 Brokerage expense 1,850 beban ini tdk dikapitalisasi jika FVTPL. Selain itu, dikapitalisasi

Cash 256,850

### Investment--Saham 66,100 Investment FV AdjUnrealized gain--IS 66,100 35,550 31-Dec-11 loss

101,650 ATAU 31-Dec-12 66,100

Investment FV Adj 101,650 Unreliazed gain--IS 101,650

Unrealized gain (loss)

Unrealized gain (loss)