Kelomp

1 44,228 Debt Investment-HFC

Interest Revenue

2 44,287 Cash

3 44,470 Cash

Cash
Loss On Sale of Debt Invest.

4 44,561 Interest Receivable

(Karena HFC, Informasi FV tidak berpegaruh, diabaikan saja)

5 44,378 Debt Investment-HFCS

6 44,561 Interest Receivable

Debt Investment-HFCS

FV = 95 JUTA, ADA GAIN

44,561 Fair Value Adjustment

44,561 Unrealized Holding Gain or Loss-OCI

7 44,287 Debt Investment-Trading

8 44,561 Interest Receivable

FV = 124 JUTA, ADA GAIN

44,561 Fair Value Adjustment

9 44,561 IMPAIRMENT pada Amortized Cost

31 Desember
2,020
2,021
2,022
Jumlah
 Perhitungan Loss on Impairment

Nilai Tercatat Investasi

Nilai Sekarang (PV) Investasi
Nilai Sekarang (PVA) Bunga

Loss on Impairment
44,561 Loss on Impairment

Kelompo
10 44,301 Cash (Rp4.000 x 500)
Equity Investments -Ren (Rp3.000 x 500)
Gain on Sale of Equity Investments

12 44,333 Equity Investments -Evi (Rp5.000 x 2.000)

Cash

Top.Co CV (Rp24.500.000/7000lbr=Rp3500 per lembar)

Jual 3000 lembar
FV (Rp3000 x 3.400)
UHGL- OCI

44,463 Unrealized HGL-Equity

Equity Investment-Top
Cash
Equity Investment-Top

13

44,561 Fair Value Adjustment -Trading

Unrealized HGL -Income
 CV Equity Investment-Top (Rp24.500.000-300.000-10.200.000)
FV Equity Investment-Top (4000lbr x Rp4700)
Unrealized HGL-Equity

Equity Investment-Top
Unrealized HGL-Equity

PORTOFOLIO SALDO INVESTASI

Debt Investment
HFC

HFCS

Trading

Total

Equity Investment
Equity Investment-trading
PT Evi
PT Rum
PT Ren
Equity Investment-non trading (Top.Co)
TOTAL INVESTASI
 Kelompok A-Debt Investment
HFC
500,000,000
Cash
16,666,667
Cash
25,000,000
Interest Revenue
2,500,000
Interest Revenue
49,000,000
1,000,000
Debt Investment-HFC
11,250,000
Interest Revenue

HFCS
Date Cash Rec Int Rev Amort
44,378
44,197 4,000,000 4,613,900 613,900
92,278,000
Cash
4,000,000
613,900
Interest Revenue

2,108,100
Unrealized Holding Gain or Loss-OCI
2,108,100
AOCI
TRADING
110,000,000
Cash
3,025,000
Interest Revenue

14,000,000
Unrealized Holding Gain or Loss-PL

Arus Kas Kontraktual Arus Kas Diharapkan

30,000,000 20,000,00
30,000,000 20,000,00
330,000,000 320,000,00
390,000,000 360,000,00
 300,000,000
225,394,440 *300juta/(1,1)^3
49,737,040 *20jutax(1-(1,1)^-3)/0,1
Total 275,131,480
24,868,520
24,868,520
Allowance for Impaired Debt Invst.

Kelompok B-Equity Investment

2,000,000
1,500,000 Investee Jml Saham
500,000 PT Evi 10,000
PT Rum 8,000
10,000,000 PT Ren 5,000
10,000,000
Total non trading at cost
NW
10,500,000 FVA
10,200,000
(300,000)

300,000
300,000
10,200,000
10,200,000

-
Jml.saham Cost FV
Hrg
PT Evi 12,000 55,000,000 5,500
PT Rum 8,000 32,000,000 3,500
PT Ren 4,500 13,500,000 3,200

FVA
(2,000,000) Tahun sebelumnya
Adjustment 9,900,000
7,900,000

9,900,000
9,900,000
 14,000,000
14,800,000
800,000

800,000
800,000

PORTOFOLIO SALDO INVESTASI

2/1/2021 500,000,000
10/1/2021 (50,000,000)
12/31/2021 300,000,000 (Nilai Tercatat Key Co)
12/31/2021 (24,868,520) (Allowance for imp.Loss)
7/1/2021 92,278,000
12/31/2021 613,900 (FVA)
12/31/2021 2,108,100

12/31/2021 124,000,000 (sesuai FV)

944,131,480

66,000,000
28,000,000
14,400,000 108,400,000
14,800,000
1,067,331,480
 500,000,000
*500jtx10%x4/12(1 Okt-1 Feb)
16,666,667
*500jtx10%x6/12(bunga semiannual)
25,000,000
*50jtx10%x6/12(bunga semiannual)
2,500,000
*98%x50jt

50,000,000
*450jtx10%x3/12(1 Okt-31 Des)
11,250,000

CA
92,278,000
92,891,900

92,278,000

4,613,900

*95jt-92.981.900
2,108,100

2,108,100

*110X1JUTA
110,000,000
*110jtx5,5%x3/6(1 Okt-31 Des)
3,025,000

*Tidak dilakukan amortisasi, maka CA tetap 110 Juta

14,000,000 *124-110

iharapkan Kerugian Arus Kas

20,000,000 10,000,000
20,000,000 10,000,000
320,000,000 10,000,000
360,000,000 30,000,000
 24,868,520

Jml Saham Par Nilai

Rp 4,500 Rp 45,000,000
4,000 32,000,000
3,000 15,000,000

92,000,000
90,000,000
(2,000,000)

FV UHGL-Income
total
66,000,000 11,000,000
28,000,000 (4,000,000)
14,400,000 900,000
108,400,000 7,900,000

Tahun sebelumnya