Académique Documents
Professionnel Documents
Culture Documents
PV of Bond
Coupon rate
market rate
10.50%
7.60%
Face Value
Interest paid
Tenor
Coupon frequen
Period
0.02625
1.90%
808,000,000,000
21,210,000,000
3 years
4 (paid every 3 month/year)
12
644,645,792,884
225,686,733,515
870,332,526,399
Date
Cash Paid
Interest Expense
11/13/2014
2/12/2015
21,210,000,000
16,536,318,002
5/12/2015
21,210,000,000
16,447,518,044
8/12/2015
21,210,000,000
16,357,030,886
11/12/2015
21,210,000,000
16,264,824,473
2/12/2016
21,210,000,000
16,170,866,138
5/12/2016
21,210,000,000
16,075,122,595
8/12/2016
21,210,000,000
15,977,559,924
11/12/2016
21,210,000,000
15,878,143,563
2/12/2017
21,210,000,000
15,776,838,290
5/12/2017
21,210,000,000
15,673,608,218
8/12/2017
21,210,000,000
15,568,416,774
11/12/2017
21,210,000,000
15,461,226,693
Interest Expense
record accrued interest (13 Nov - 15 Dec 2014) because bond issued between inter
31-Dec-14 Interest expense
Interest Payable
record accrued interest expense during 15 Dec - 31 Dec 2014 (interest is expensed
12-Feb-15 Interest expense
Interest Payable
Bond Payable
Cash
record first payment of interest in 12 Feb 2015: cash paid, reverse of interest paya
Jadi total interest expense dari 15 Dec 2014 - 2 Feb 2015 seharusnya
Dan angka ini merupakan nilai 2/3 dari total interest expense 12 Nov 2014 - 2
month/year)
PV factor
PVOA factor
870,332,526,399
870,332,526,399
Premium Amortization
4,673,681,998
4,762,481,956
4,852,969,114
4,945,175,527
5,039,133,862
5,134,877,405
5,232,440,076
5,331,856,437
5,433,161,710
5,536,391,782
5,641,583,226
5,748,773,307
Carrying Amount
870,332,526,399
865,658,844,401
860,896,362,445
856,043,393,331
851,098,217,804
846,059,083,943
840,924,206,538
835,691,766,462
830,359,910,025
824,926,748,315
819,390,356,533
813,748,773,307
808,000,000,000
8,268,159,001
8,268,159,001
paid at 2015
0.7978289516
10.6405814953
870,332,526,399
1,557,893,999
868,774,632,400
868,774,632,400
868,774,632,400
7,070,000,000
7,070,000,000
ec 2014) because bond issued between interest payment date
2,756,053,000
2,756,053,000
g 15 Dec - 31 Dec 2014 (interest is expensed during 15 Dec 2014 to 12 Feb 2015 or 2 months, because bond
15,338,159,001
2,756,053,000
3,115,787,999
21,210,000,000
eb 2015: cash paid, reverse of interest payable, and amortization of Bond Payable
2014 - 2 Feb 2015 seharusnya
11,024,212,001
total interest expense 12 Nov 2014 - 2
11,024,212,001
December 2016
830,359,910,025
2,716,580,855
827,643,329,170
827,643,329,170
816,080,000,000
11,563,329,170
7,888,419,145 >> sama saja dengan nilai 1.5/3 dari total interest expense untuk 1
2,716,580,855
10,605,000,000.0
uishment
ite-off of BP, and gain on ext
816,080,000,000
11,563,329,170
7,888,419,145
Information
Net Income
Share outstanding
Basic EPS =
1020000
600000
1200000
600000
=
1.7
Diluted EPS=
1st : Calculate diluted effect from each categories of convertible securities
Bonds=
96000
80000
1.2
180000
90000
Stock option=
0
10000
Diluted EPS=
1116000
690000
1.617391
Pref. Share=
Diluted
Anti Diluted
Diluted
1
2
5
6
Memo only
Cash
Convertible Bonds
Share Premium - Share warrant
Cash
Share Capital - Ordinary
Share Premium - Ordinary
Share Premium - Share warrant
Cash
Share Capital - Ordinary
Share Premium - Ordinary
Compensation expense
Share Premium - Share option
Share Premium - Share option
Cash
Share Capital - Ordinary
Share Premium - Ordinary
Share Premium - Share option
Share Premium - Expired Share Option atau Conversion Expense
324,000.00
240,000.00
84,000.00
420,000.00
280,000.00
140,000.00
58,800.00
67,200.00
42,000.00
84,000.00
375,000.00
375,000.00
300,000.00
500,000.00
400,000.00
400,000.00
75,000.00
75,000.00
inv
op
Description
Cash
Investment
Account Receivable
op
op
op
inv
inv
Prepaid Rent
Land
Building
inv
633,000
680,000
207,000
op
op
Account Payable
Wages Payable
op
op
fin
fin
fin
fin
fin
Interest Payable
Income Tax Payable
Dividend Payable
Bonds Payable
10% Preferred Stock (Rp.5.000 par)
Share Premium - Preferred Stock
Common Stock (Rp.2000 par)
fin
Sales
COGS
Gross Profit
Operating Expense
Other Income/Expense
- Loss on Sale on Fixed Asset
Operating Income
Interest Expense
Income Before Tax
Income Tax
Net Income
1,400,000
8,000
1,700,000
of Financial Position
2014
2013
285,000
110,000
Difference
250,000
140,000
650,000
1,392,000
1,725,000
70,000
5,000
100,000
2,000,000
35,000
(30,000)
750,000
645,000
1,800,000
85,000
3,000
1,250,000
2,000,000
(300,000)
100,000
750,000
(350,000)
-
1,067,000
583,000
500,000
1,417,000
50,000
180,000
473,000
7,222,000
152,000
348,000
5,935,000
55,000
292,000
130,000
110,000
82,000
110,000
1,500,000
320,000
859,000
300,000
747,000
(75,000)
(15,000)
125,000
1,287,000
467,000
120,000
(175,000)
10,000
130,000
84,000
100,000
###
70,000
359,000
180,000
(20,000)
(2,000)
10,000
250,000
500,000
120,000
990,000
2,529,000
900,000
2,025,000
90,000
504,000
7,222,000
5,935,000
1,287,000
5,625,000
3,025,000
2,600,000
1,373,000
(5,000)
1,222,000
150,000
1,072,000
243,000
829,000
PT Ekonomi Sejahtera
Statement of Cash Flow (Indirect Method)
For The Year Ended 31 Dec 2014 (in $)
Cash Flow From Operating Activities
Net Income
Adjustment to reconcile Net Income
- Depreciation Expense
- Bad Debt Expense
- Loss on Sale on Fixed Asset
Increase (Decrease) in Asset & Liability
- Increase in A/R
- Decrease in Inventory
-
mi Sejahtera
Flow (Indirect Method)
d 31 Dec 2014 (in $)
829,000
335,000
3,000
5,000
343,000
(750,000)
75,000
15,000
(100,000)
(175,000)
10,000
(20,000)
(2,000)
Depreciation Equipment
(947,000)
225,000
30,000
130,000
55,000
Building
(300,000)
300,000
(85,000)
210,000
(315,000)
Equipment
(105,000)
120,000
35,000
250,000
285,000
eciation Expense
PT Ekonomi Sejahtera
Statement of Cash Flow (Indirect Method)
For The Year Ended 31 Dec 2014 (in $)
Cash Flow From Operating Activities
Cash Inflow
- Cash from Customer
Cash Outflow
- Cash For Supplier
- Cash for Operating Expense
- Cash for Interest
- Cash for Income Tax
Net cash flow from operating activities
3,125,000
1,110,000
170,000
245,000
thod)
n $)
4,875,000
(4,650,000)
225,000
Jan-01 Cash
660,000
Share Capital-Preferred
Share Premium-Preferred
Feb-01 Cash
1,000,000
Share Capital-Ordinary
Share Premium-Ordinary
Jun-01 No Entry
Number of Shares Outstanding
2,000,000
Beg Year
Feb-01
50,000
2,050,000
5
4,100,000
$
2.5
300,000
Cash
Sep-15 Cash
110,000
Treasury Shares
Share Premium Treasury
2,328,000
30,000
180,000
shares
Remember:
Shares Outstanding = Shares Issued - Treasury Stock
Remember:
Shares Outstanding = Shares Issued - Treasury Stock
Number of Shares Ordinary Outstanding
2,100,000
600,000
60,000
250,000
750,000
300,000
100,000
10,000
288,000
2,040,000
(10,000)
20,000
k
4,080,000
2,100,000
AAA Company
Statement of Financial Position-Equity Section
31 Dec 2013
8% Share Capital Preference, 180.000 shares outstanding (par value $20)
Share Premium - Preference
Share Capital Ordinary, 4.100.000 shares issued, 4.080.000 shares outstanding (par value $2,5)
Share Premium - Ordinary
Share Premium - Treasury
Retained Earnings
Treasury Shares (20.000 shares)
Total Stockholder's Equity
3,600,000
260,000
10,250,000
27,750,000
10,000
4,272,000
(200,000)
45,942,000
check
3,600,000
10,250,000
EQUITY INVESTMENT
February
MAPI
ASII
UNVR
SIDO
March
April
SR-006
28
Cash
SIDO
Cash
ASII
May
Green
June
15
MAPI
UNVR
October
31
Cash
Green
November
13
December
December
20
ADMF
Beauty
Green
December
31
SIDO
MAPI
ASII
UNVR
SR - 006
Interest Receivable
ADMF
270000000
270000000
7106750000
7106750000
4330750000
4330750000
1722500000
1722500000
134300000
134300000
1019944878
1019944878
3625000
Equity Investment (trading) - SIDO
Gain on sale of investment
3250000
375000
394500000
393000000
1500000
75000000
75000000
1500000
1500000
163500000
163500000
255000000
255000000
4185000
4185000
60000000
45000000
15000000
2.6110E+011
099757920
105000000
105000000
5000000
5000000
105800000
105800000
37650000
37650000
896875000
896875000
1228250000
1228250000
6076388.889
435296.51369
5641092.3752
3322900000
732210179.75
2590689820
2000000
2000000
45000000
45000000
Shares
Price
48000
5625
1085000
6550
170000
25475
2650000
650
5000
725
60000
6575
25000
3000
30000
5450
10000
25500
15000
4000
10000
500
PV Principal
PVOA Interest
PV Total
787254629.932
232690248.511
1019944878.44
PV Principal
PVOA Interest
PV Total
644645792884
225686733515
870332526399
2645000
40
78000
5075
Avg Price
5557.692308
1025000
7425
180000
32300
Avg Price
25476.38889
10000
Avg Price
1050
Principal
Effective Rate
Interest Rate
Period
Cash Received
1000000000
0.0066666667
0.0072916667
36
7291666.66666667
Principal
Effective Rate
Interest Rate
Period
Cash Received
808000000000
0.019
0.02625
12
21210000000
Periode
Day
Month
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
Year
3
4
5
6
7
8
9
10
11
12
1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2015
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2016
2016
2016
Interest Received
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
7291666.6666667
Interest Revenue
6799632.5229589
6796352.2953342
6793050.1995253
6789726.0897444
6786379.8192316
6783011.2402487
6779620.2040726
6776206.5609886
6772770.1602841
6769310.8502415
6765828.478132
6762322.8902085
6758793.9316987
6755241.446799
6751665.2786665
6748065.2694132
6744441.2600982
6740793.090721
6737120.6002147
6733423.6264384
6729702.0061702
6725955.5751002
6722184.1678231
6718387.6178308
6714565.7575052
6710718.4181108
6706845.4297871
6702946.6215413
6699021.8212404
6695070.8556043
6691093.5501972
6687089.7294207
6683059.2165057
6679001.8335047
6674917.4012836
6670805.7395144
Amortization
492034.14371
495314.37133
498616.46714
501940.57692
505286.84744
508655.42642
512046.46259
515460.10568
518896.50638
522355.81643
525838.18853
529343.77646
532872.73497
536425.21987
540001.388
543601.39725
547225.40657
550873.57595
554546.06645
558243.04023
561964.6605
565711.09157
569482.49884
573279.04884
577100.90916
580948.24856
584821.23688
588720.04513
592644.84543
596595.81106
600573.11647
604576.93725
608607.45016
612664.83316
616749.26538
620860.92715
Carrying Amount
1019944878.4438
1019452844.3001
1018957529.9288
1018458913.4617
1017956972.8847
1017451686.0373
1016943030.6109
1016430984.1483
1015915524.0426
1015396627.5362
1014874271.7198
1014348433.5313
1013819089.7548
1013286217.0199
1012749791.8
1012209790.412
1011666189.0147
1011118963.6082
1010568090.0322
1010013543.9658
1009455300.9255
1008893336.265
1008327625.1735
1007758142.6746
1007184863.6258
1006607762.7166
1006026814.4681
1005441993.2312
1004853273.1861
1004260628.3406
1003664032.5296
1003063459.4131
1002458882.4759
1001850275.0257
1001237610.1925
1000620860.9272
1000000000
Day
13
13
13
13
13
13
13
13
13
13
13
13
13
Periode
Month
Year
Interest Received
11
2014
2
2015
6363000000
5
2015
6363000000
8
2015
6363000000
11
2015
6363000000
3
2016
6363000000
5
2016
6363000000
8
2016
6363000000
11
2016
6363000000
2
2017
6363000000
5
2017
6363000000
8
2017
6363000000
11
2017
6363000000
Interest Revenue
4960895400.4769
4934255413.0859
4907109265.9346
4879447341.9873
4851259841.4851
4822536778.4733
4793267977.2643
4763443068.8323
4733051487.1401
4702082465.3958
4670525032.2383
4638368007.8508
Amortization
1402104600
1428744587
1455890734
1483552658
1511740159
1540463222
1569732023
1599556931
1629948513
1660917535
1692474968
1724631992
Carrying Amount
261099757919.835
259697653320.312
258268908733.398
256813017999.333
255329465341.32
253817725182.805
252277261961.278
250707529938.543
249107973007.375
247478024494.515
245817106959.911
244124631992.149
242400000000