Date Contract Forward Rate Current Forward Rate

01-May-21 25,980 25,980 -

31-May-21 25,980 25,990 - 10
31-Jun-21 25,980 25,800 180
31-Jul-21 25,980 26,000 - 20

Jurnal
31-Jan-21 Forward Contract
Gain on Forward Contract

31-Jun-21 Loss on Forward Contract

Forward Contract

31-Jul-21 Forward Contract

Gain on Forward Contract
Forward Contract
Cash
 National Amount Amount Change in Amount
£ 1,000,000 £ - £ -
£ 1,000,000 -£ 10,000,000 -£ 10,000,000
£ 1,000,000 £ 180,000,000 £ 200,000,000
£ 1,000,000 -£ 20,000,000 -£ 200,000,000

£ 10,000,000
£ 10,000,000

£ 200,000,000
£ 200,000,000

£ 200,000,000
£ 200,000,000
£ 150,000,000
£ 150,000,000
 Kurs Kontrak Selisih x
Tanggal Kurs Forward Nilai Nominal
Forward Nominal
01-Mar-21 10,752 10,752 $ 375,000 $ -
31-Mar-21 10,752 13,401 $ 375,000 $ 993,375,000
30-Apr-21 10,752 11,777 $ 375,000 $ 384,375,000
31-May-21 10,752 15,954 $ 375,000 $ 1,950,750,000

Kurs Kontrak Kurs Wajar Selisih x

Tanggal Nilai Nominal
Contoh Forward Forward Nominal
01-Mar-21 9,000 9,000 $ 100,000 $ -
31-Mar-21 9,000 9,200 $ 100,000 $ 20,000,000
30-Apr-21 9,000 9,100 $ 100,000 $ 10,000,000
31-May-21 9,000 9,250 $ 100,000 $ 25,000,000
 Nilai Wajar Perubahan Nilai
Bunga
Kontrak Forward Wajar
0.417% Rp - Rp -
0.417% Rp 985,148,327 Rp 985,148,327
0.417% Rp 382,780,083 -Rp 602,368,244
0.417% Rp 1,950,750,000 Rp 1,567,969,917

Nilai Wajar Perubahan Nilai

Bunga
Kontrak Forward Wajar
0.417% Rp - Rp -
0.417% Rp 19,834,369 Rp 19,834,369
0.417% Rp 9,958,506 -Rp 9,875,863
0.417% Rp 25,000,000 Rp 15,041,494