Stated Value 100000

PV Pokok 0.7903145257 79031.452573

Bunga 5.2421368567 26210.684284
105242.13686

Perubahan EIR akibat adanya biaya penerbitan obligasi

EIR 87792.97719 = 0.8639249572 = 8.64%
101621.0684

PV Baru Pokok 0.775879951 77587.995096

Bunga 5.1879640982 25939.820491
103527.81559

Date` Cash Paid Interest Expense Amortization Carrying Amount

1/1/2019 103527.81558679
7/1/2019 5000 4472.4016333492 527.59836665 103000.21722014
1/1/2020 5000 4449.6093839099 550.39061609 102449.82660405
7/1/2020 5000 4425.8325092948 574.16749071 101875.65911334
1/1/2021 5000 4401.0284736963 598.9715263 101276.68758704
7/1/2021 5000 4375.15290376 624.84709624 100651.8404908
1/1/2022 5000 4348.1595092025 651.8404908 100000

Jurnal
1/1/2019 Cash 103527.81559
Bonds Payable 103527.81558679
7/1/2019 Interest Expense 4472.4016333
Bonds Payable 527.59836665
Cash Paid 5000
12/31/2019 Interest Expense 4449.6093839
Bonds Payable 550.39061609
Interest Payable 5000
1/1/2020 Interest Payable 5000
Cash 5000
PV 1 Juli 17 Pokok 0.66887199 66887.199
Bunga 3.6792001111 36792.001111
103679.20011
4.6666666667

Date Cash Paid Interest Expense Amortization Carrying Amount

7/1/2017 103679.20011114
3/1/2018 6666.6667 6220.7520066685 445.91466 103233.28545114
3/1/2019 10000 9290.9956906028 709.0043094 102524.28114175
8/1/2019 4166.6667 3844.6605428155 322.00612385 102202.2750179
3/1/2020 10000 9227.1853027571 772.81469724 101751.4664445
3/1/2021 10000 9157.6319800052 842.36801999 100909.09842451
3/1/2022 10000 9081.8188582057 918.18114179 99990.917282714

Jurnal
7/1/2017 Cash 103679.20011
Bonds Payable 103679.20011114
Cash 3333.3333333
Interest Expense 3333.3333333333
12/31/2017 Interest Expense 7998.8973383
Bonds Payable 334.435995
Interest Payable 8333.3333333333

Dilunasi 25% pada 1 Agustus 2019

Harga Pelunasan 30000
Carrying Amount 1 Agustus 2019 25550.568754
Loss on extingush 4449.4312455

8/1/2019 Bonds Payable 25550.568754

Loss on Extinguishment 4449.4312455
Cash 30000

Interest Expense 3844.6605428

Bonds Payable 322.00612385
Cash Paid 4166.6666666667
PV 1 Maret 2012 Pokok 0.6239791943 311989597.14959
Bunga 7.520416114 150408322.28033
462397919.42992
9.6666666667

Dates Cash Paid Intereset Expense Amortization Carrying Amount

3/1/2012 462397919.42992
7/1/2012 13333333.33 15413263.9809973 2079930.6477 464477850.07758
1/1/2013 20000000 23223892.5038791 3223892.5039 467701742.58146
7/1/2013 20000000 23385087.1290731 3385087.1291 471086829.71053
1/1/2014 20000000 23554341.4855267 3554341.4855 474641171.19606
7/1/2014 20000000 23732058.559803 3732058.5598 478373229.75586
1/1/2015 20000000 23918661.4877932 3918661.4878 482291891.24366
3/1/2015 6666666.667 8038198.18739428 1371531.5207 480920359.72293
7/1/2015 20000000 24114594.5621829 4114594.5622 486406485.80584
1/1/2016 20000000 24320324.290292 4320324.2903 490726810.09613
7/1/2016 20000000 24536340.5048066 4536340.5048 495263150.60094
1/1/2017 20000000 24763157.5300469 4763157.53 500026308.13099

3/1/2012 Cash 462397919.43

Bonds Payable 462397919.42992
Cash 6666666.6667
Interest Expense 6666666.6666667
7/1/2013 Interest Expense 23385087.129
Bonds Payable 3385087.1290731
Cash Paid 20000000
12/31/2014 Interest Expense 23918661.488
Bonds Payable 3918661.4877932
Interest Payable 20000000

Dilunasi 1/5 Bonds pada 1 Maret 2015 seharga 120.000.000

3/1/2015 Interest Expense 1607639.6375
Bonds Payable 274306.30414552
Cash Paid 1333333.3333333
Bonds Payable 96458378.249
Loss on Extinguishment 22208288.418
Cash 118666666.66667