Tabel 7.

9
Tabel Premium Obligasi PT Andalas
Periode Tanggal Kas yg Amortisasi Premium yang belum
Dibayarkan Beban Bunga Premium diamortisasi
A B C = A-B D
0 10,000,000
1 1/7/2015 20,000,000 19,157,636 842,364 9,157,636
2 31/12/2015 20,000,000 19,125,994 874,006 8,283,630
3 1/7/2016 20,000,000 19,093,162 906,838 7,376,792
4 31/12/2016 20,000,000 19,059,098 940,902 6,435,890
5 1/7/2017 20,000,000 19,023,754 976,246 5,459,644
6 31/12/2017 20,000,000 18,987,082 1,012,918 4,446,726
7 1/7/2018 20,000,000 18,949,033 1,050,967 3,395,759
8 31/12/2018 20,000,000 18,909,555 1,090,445 2,305,314
9 1/7/2019 20,000,000 18,868,593 1,131,407 1,173,907
10 31/12/2019 20,000,000 18,826,093 1,173,907 -
Nilai tercatat Obligasi
E = 500.000.000 + D 510000000 10000000 500000000
510,000,000
509,157,636 20000000 0.075128 19,157,640 842,360 9,157,640 509,157,640
508,283,630 20000000 0.075128 19,125,997 874,003 8,283,637 508,283,637
507,376,792 20000000 0.075128 19,093,166 906,834 7,376,804 507,376,804
506,435,890 20000000 0.075128 19,059,102 940,898 6,435,906 506,435,906
505,459,644 20000000 0.075128 19,023,758 976,242 5,459,663 505,459,663
504,446,726 20000000 0.075128 18,987,086 1,012,914 4,446,749 504,446,749
503,395,759 20000000 0.075128 18,949,037 1,050,963 3,395,786 503,395,786
502,305,314 20000000 0.075128 18,909,558 1,090,442 2,305,344 502,305,344
501,173,907 20000000 0.075128 18,868,597 1,131,403 1,173,941 501,173,941
500,000,000 20000000 0.075128 18,826,097 1,173,903 38 500,000,038