1 2 3 4

periode bunga dibayar beban bunga amortisasi premium

(10% x 4/12 x 150.000.000) (9% x 4/12 x nilai tercatat) (2) - (3)
1-Jan-18
1-May-18 5,000,000 4,616,715 383,285
1-Sep-18 5,000,000 4,605,216.45 394,784
1-Jan-19 5,000,000 4,593,372.94 406,627
1-May-19 5,000,000 4,581,174 418,826
1-Sep-19 5,000,000 4,568,609.36 431,391
1-Jan-20 5,000,000 4,555,667.64 444,332
1-May-20 5,000,000 4,542,338 457,662
1-Sep-20 5,000,000 4,528,607.80 471,392
1-Jan-21 5,000,000 4,514,466.03 482,201

1 2 3 4
periode bunga dibayar beban bunga amortisasi diskon
(9% x 4/12 x 300.000.000) (10% x 4/12 x nilai tercatat) (2) - (3)
1-Jan-16
1-Jul-16 13,500,000
1-Jan-17 13,500,000
1-Jul-17 13,500,000
1-Jan-18 13,500,000
1-Jul-18 13,500,000
1-Jan-19 13,500,000
1-Jul-19 13,500,000
1-Jan-20 13,500,000
1-Jul-20 13,500,000
1-Jan-21 13,500,000
 5 6
premium blm diamortisasi nilai tercatat
(5) -(4) nilai nominal + (5)
3,890,500 153,890,500
3,507,215 153,507,215
3,112,431 153,112,431
2,705,804 152,705,804
2,286,979 152,286,979
1,855,588 151,855,588
1,411,256 151,411,256
953,593 150,953,593
482,201 150,482,201
- 150,000,000

5 6
diskon blm diamortisasi nilai tercatat
(5) -(4) nilai nominal + (5)
11,587,050 311,587,050