A.

2-Feb Investments - PT Batang Stock

Cash

2.750.000
2.750.000

12.500 X 200 X 110% = 2.750.000

10-May Investments - PT Daun Stock

Cash
3-Jun Cash
Loss on sale of investments
Investments - PT Batang Stock

1.600.000
1.600.000
650.000
37.500
687.500

(2.750.000/200) X 50 = 687.500

28-Jun Cash
Gain on sale of investments
Investments - PT Daun Stock
16.000 X 50 = 800.000
1-Jul Investments - PT Pohon Bonds
Interest Receivable
Cash

950.000
150.000
800.000
136.000.000
4.000.000
140.000.000

100 juta X (4/12) X 12% = 4 juta

140 juta - 4 juta = 136 juta

1-Aug Cash
Loss on sale of investments
Interest Income
Interest Receivable
Investments - PT Pohon Bonds
(100 juta/100) X 20 X 12% X (4/12) = 800.000
(100 juta/100) X 20 X 12% X (1/12) = 200.000

26.000.000
1.200.000
200.000
800.000
27.200.000

B.

31-Dec
Securities
PT Batang - Stock
PT Daun - Stock
PT Pohon - Bonds

Cost
Market
2.062.500
1.800.000
800.000
775.000
108.800.000 100.000.000

2.750.000 - 687.500 = 2.062.500

1.600.000 - 800.000 = 800.000
136 juta - 27,2 juta = 108,8 juta

Reported
1.800.000
775.000
100.000.000

Unrealized Gain (Loss)

(262.500)
(25.000)
(8.800.000)
(9.087.500)

C.

31-Dec Interest Receivable

Interest Income
(100 juta/100) X 80 X 12% X (6/12) = 4.800.000

31-Dec Unrealized Loss on Investments

Market Adjustments

4,800,000
4,800,000
(bunga dari 1 juli - 31 des)

9,087,500
9,087,500