Debt Investment

Category Valuation
Held for Collection/Held to Maturity Amortized Cost
Trading Fair Value

Journal Entries:
Keterangan Held for Collection
Debt Investment
Jurnal Pembelian

Cash
Jurnal Penjualan Loss/Gain on Sale of Investment

Cash
Jurnal Penerimaan Interest

Interest Receivable
Jurnal Adjustment Interest

Jurnal Adjustment Fair Value

TIDAK DILAKUKAN PENYESUAIAN

Share investment
Category Valuation
Holdings less than 20%
Trading Fair Value
Non Trading Fair Value
Holdings between 20% and 50% Equity Method
Holdings more than 50% Consolidation

Journal Entries:
Keterangan Trading
Share Investment
Jurnal Pembelian

Cash
Loss/Gain on Sale of Investment

Jurnal Penjualan
 Jurnal Penjualan

Jurnal Pengakuan/ Cash/Dividend Receivable

Penerimaan Dividend
Rugi
Unrealized Holding Gain or Loss - Income

Jurnal Adjustment Fair Value

Untung
Fair Value Adjustment

Jurnal Pengakuan Laba/Rugi TIDAK DILAKUKAN PENGAKUAN LABA/

 Debt Investment
Valuation Unrealized Gains or Losses
Amortized Cost Not Recognized
Fair Value Unrealized Holding Gain or Loss - Income

Held for Collection Trading

Debt Investment xxx Debt Investment
Cash xxx
Cash xxx Cash
Loss/Gain on Sale of Investment xxx Loss/Gain on Sale of Investment
Debt Investment xxx
Cash xxx Cash
Interest Revenue/Interest Receivable xxx
Interest Receivable xxx Interest Receivable
Interest Revenue xxx
Rugi
Unrealized Holding Gain or Loss - Income

TIDAK DILAKUKAN PENYESUAIAN Untung

Fair Value Adjustment

Share investment
Valuation Unrealized Gains or Losses

Fair Value Unrealized Holding Gain or Loss - Income

Fair Value Unrealized Holding Gain or Loss - Equity
Equity Method Not Recognized
Consolidation Not Recognized

Trading Non Trading

Share Investment xxx Share Investment
Cash xxx
Cash xxx Rugi
Loss/Gain on Sale of Investment xxx Unrealized Holding Gain or Loss - Equity
Share Investment xxx
Untung
Share investment

Cash
Cash/Dividend Receivable xxx Cash/Dividend Receivable
Dividend Revenue xxx
Rugi Rugi
Unrealized Holding Gain or Loss - Income xxx Unrealized Holding Gain or Loss - Equity
Fair Value Adjustment xxx
Untung Untung
Fair Value Adjustment xxx Fair Value Adjustment
Unrealized Holding Gain or Loss - Income xxx

TIDAK DILAKUKAN PENGAKUAN LABA/RUGI TIDAK DILAKUKAN PENGAKUAN L

alized Gains or Losses
Not Recognized
olding Gain or Loss - Income

Trading
estment xxx
Cash xxx
xxx
n on Sale of Investment xxx
Debt Investment xxx
xxx
Interest Revenue/Interest Receivable xxx
Receivable xxx
Interest Revenue xxx

ed Holding Gain or Loss - Income xxx

Fair Value Adjustment xxx

e Adjustment xxx
Unrealized Holding Gain or Loss - Income xxx

alized Gains or Losses

olding Gain or Loss - Income

Holding Gain or Loss - Equity
Not Recognized
Not Recognized

Non Trading Equity

estment xxx Share Investment xxx
Cash xxx Cash
Cash xxx
ed Holding Gain or Loss - Equity xxx Loss/Gain on Sale of Investment xxx
Share investment xxx Share investment

estment xxx
Unrealized Holding Gain or Loss - Equity xxx
xxx
 Share investment xxx
idend Receivable xxx Cash/Dividend Receivable xxx
Dividend Revenue xxx Share investment

ed Holding Gain or Loss - Equity xxx

Fair Value Adjustment xxx
TIDAK DILAKUKAN PENYESUAIAN

e Adjustment xxx
Unrealized Holding Gain or Loss - Equity xxx
Rugi
Loss from Share Investment xxx
Share investment
TIDAK DILAKUKAN PENGAKUAN LABA/RUGI
Untung
Share investment xxx
Revenue from Share Investment
 xxx

xxx
xxx
 xxx

YESUAIAN

xxx

xxx