Bunga obligasi

Bunga pasar
Nilai nominal

Bunga
PV bunga
PV pokok
Tanggal
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

01/04/2012
01/10/2012
01/04/2013
01/10/2013
01/04/2014
01/10/2014
01/04/2015
01/10/2015
01/04/2016
01/10/2016
01/04/2017
01/10/2017
01/04/2018
01/10/2018
01/04/2019
01/10/2019
01/04/2020
01/10/2020
01/04/2021
01/10/2021
01/04/2022
01/10/2022
01/04/2023
01/10/2023
01/04/2024

10%
12%
160000000

8,000,000

Bunga kas
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000

Bunga efektif
8,400,000
8,424,000
8,449,440
8,476,406
8,504,991
8,535,290
8,567,408
8,601,452
8,637,539
8,675,792
8,716,339
8,759,319
8,804,879
8,853,171
8,904,362
8,958,623
9,016,141
9,077,109
9,141,736
9,210,240
9,282,854
9,359,825
9,441,415
9,527,900

Amortisasi
diskonto
400,000
424,000
449,440
476,406
504,991
535,290
567,408
601,452
637,539
675,792
716,339
759,319
804,879
853,171
904,362
958,623
1,016,141
1,077,109
1,141,736
1,210,240
1,282,854
1,359,825
1,441,415
1,527,900

Saldo buku
140,000,000
140,400,000
140,824,000
141,273,440
141,749,846
142,254,837
142,790,127
143,357,535
143,958,987
144,596,526
145,272,318
145,988,657
146,747,976
147,552,855
148,406,026
149,310,388
150,269,011
151,285,152
152,362,261
153,503,997
154,714,236
155,997,091
157,356,916
158,798,331
160,326,231

4/1/2012 Kas
Diskon utang obligasi
Utang obligasi

12/31/2012 Beban bunga

Diskon bunga
Utang bunga
4/1/2013 Beban bunga
Utang bunga
143,000,000
Pelunasan
12/31/2015 Utang obligasi
Keuntungan
Kas
Diskon obligasi

Beban bunga
Utang bunga

4,212,000
4,000,000
Diskon bunga
kas
160,000,000

4,300,726
4,000,000
Diskon bunga
Kas

140,000,000
20,000,000
160,000,000

4,212,000
212,000
4,000,000

212,000
8,000,000

16,341,739
143,000,000
658,261

300,726
8,000,000

Bunga obligasi
Bunga pasar
Nilai nominal
Tanggal
1/1/2012
6/30/2012
12/31/2012
6/30/2013
12/31/2013
6/30/2014
12/31/2014
6/30/2015
12/31/2015
6/30/2016
12/31/2016
6/30/2017
12/31/2017
6/30/2018
12/31/2018
6/30/2019
12/31/2019
6/30/2020
12/31/2020
6/30/2021
12/31/2021
6/30/2022
12/31/2022
6/30/2023
12/31/2023
6/30/2024
12/31/2024
6/30/2025
12/31/2025
6/30/2026
12/31/2026
6/30/2027
12/31/2027
6/30/2028
12/31/2028
6/30/2029
12/31/2029
6/30/2030
12/31/2030

8%
10%
400000
Bunga kas
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000

Bunga
efektif
16,568
16,597
16,626
16,658
16,691
16,725
16,761
16,800
16,839
16,881
16,926
16,972
17,020
17,071
17,125
17,181
17,240
17,302
17,367
17,436
17,508
17,583
17,662
17,745
17,833
17,924
18,020
18,121
18,227
18,339
18,456
18,579
18,707
18,843
18,985
19,134
19,291
19,455

Amortisasi
diskonto
568
597
626
658
691
725
761
800
839
881
926
972
1,020
1,071
1,125
1,181
1,240
1,302
1,367
1,436
1,508
1,583
1,662
1,745
1,833
1,924
2,020
2,121
2,227
2,339
2,456
2,579
2,707
2,843
2,985
3,134
3,291
3,455

Saldo buku
331,364
331,932
332,529
333,155
333,813
334,504
335,229
335,990
336,790
337,629
338,511
339,436
340,408
341,429
342,500
343,625
344,806
346,046
347,349
348,716
350,152
351,660
353,243
354,905
356,650
358,483
360,407
362,427
364,548
366,776
369,115
371,570
374,149
376,856
379,699
382,684
385,818
389,109
392,565

6/30/2031
12/31/2031

16,000
16,000

19,628
19,810

3,628
3,810

396,193
400,002

Bunga obligasi
Bunga pasar
Nilai nominal
Tanggal

12%
14%
20,000,000
Bunga kas

Bunga
efektif

Amortisasi
diskonto

Saldo
buku

Bunga obligas
Bunga pasar
Harga awal
Tanggal
1/1/2012
3/31/2012
6/30/2012
9/30/2012
12/31/2012
3/31/2013
6/30/2013
9/30/2013
12/31/2013
3/31/2014
6/30/2014
9/30/2014
12/31/2014
3/31/2015
6/30/2015
9/30/2015
12/31/2015
3/31/2016
6/30/2016
9/30/2016
12/31/2016
3/31/2017
6/30/2017
9/30/2017
12/31/2017
3/31/2018
6/30/2018
9/30/2018
12/31/2018
3/31/2019
6/30/2019
9/30/2019
12/31/2019
3/31/2020
6/30/2020
9/30/2020
12/31/2020
3/31/2021
6/30/2021

8%
10%
331,364
Bunga kas
8,000
8,000
8,000
8,000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000
16000

Beban bunga
8,284.10
8,291.20
8,298.48
8,305.94
16,627.19
16,658.55
16,691.47
16,726.05
16,762.35
16,800.47
16,840.49
16,882.51
16,926.64
16,972.97
17,021.62
17,072.70
17,126.34
17,182.65
17,241.79
17,303.88
17,369.07
17,437.52
17,509.40
17,584.87
17,664.11
17,747.32
17,834.68
17,926.42
18,022.74
18,123.88
18,230.07
18,341.57
18,458.65
18,581.58
18,710.66
18,846.20
18,988.51
19,137.93

Amortisasi
diskonto
284
291
298
306
627
659
691
726
762
800
840
883
927
973
1,022
1,073
1,126
1,183
1,242
1,304
1,369
1,438
1,509
1,585
1,664
1,747
1,835
1,926
2,023
2,124
2,230
2,342
2,459
2,582
2,711
2,846
2,989
3,138

Diskonto
68,636
68,352
68,061
67,762
67,456
66,829
66,171
65,479
64,753
63,991
63,190
62,350
61,467
60,541
59,568
58,546
57,473
56,347
55,164
53,922
52,619
51,250
49,812
48,303
46,718
45,054
43,306
41,472
39,545
37,522
35,399
33,169
30,827
28,368
25,787
23,076
20,230
17,241
14,103

Nilai
nominal
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000

9/30/2021
12/31/2021

16000
16000

19,294.83
19,459.57

3,295
3,460

10,809
7,349

400,000
400,000

Nilai buku
331,364
331,648
331,939
332,238
332,544
333,171
333,829
334,521
335,247
336,009
336,810
337,650
338,533
339,459
340,432
341,454
342,527
343,653
344,836
346,078
347,381
348,750
350,188
351,697
353,282
354,946
356,694
358,528
360,455
362,478
364,601
366,831
369,173
371,632
374,213
376,924
379,770
382,759
385,897

Nilai pasar
0
350000
340000
335000
342000

Selisih nilai pasar

0
(18,352)
(8,061)
(2,762)
(9,456)

Selisih penyesuaian
18,352
(10,291)
(5,298)
6,694

31 Maret

30 Juni

30-Sep

31 Des

389,191
392,651

Hutang obligasi
Diskon
Nilai buku
Penyesuaian nilai pasar
nilai pasar

400000
68,352
331,648
18,352
350000

Hutang obligasi
Diskon
Nilai buku
Penyesuaian nilai pasar
nilai pasar

400000
68,061
331,939
8,061
340000

Hutang obligasi
Diskon
Nilai buku
Penyesuaian nilai pasar
nilai pasar

400000
67,762
332,238
2,762
335000

Hutang obligasi
Diskon
Nilai buku
Penyesuaian nilai pasar
nilai pasar

400000
67,456
332,544
9,456
342000

0
18,352
18,352
Rugi penambahan nilai
Penyesuaian nilai pasar
18,352
penyesuaian

10,291
8,061

Penyesuaian nilai pasar

Untung penambahan nilai
8,061
penyesuaian

5,298
2,762

Penyesuaian nilai pasar

Untung penambahan nilai
2,762
6,694
9,456
Rugi penambahan nilai
Penyesuaian nilai pasar

Saldo awal
penyesuaian
Saldo akhir
18,352

n nilai pasar

18,352

Saldo awal
Saldo akhir
8,061

ambahan nilai

8,061

Saldo awal
Saldo akhir
2,762

ambahan nilai

2,762

Saldo awal
penyesuaian
Saldo akhir

n nilai pasar

9,456
9,456