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BANK DANA MULYA 01 Oktober 2010



Perhitungan Harga Perolehan Investasi Obligasi: Nilai Nominal Obligasi PT Jaya Margaria (Rp 1.000.000 x 15.000 lb)



Nilai Obligasi Menurut Pasar PV Obligasi (Rp 1.000.000 x 15.000 lb x (PV SS 5%,10)) PV Bunga (Rp 1.000.000 x 15.000 lb x 6% (PV OA 5%,10)) Harga Perolehan Obligasi Premi Obligasi



(Mencatat Perolehan Investasi Obligasi !anggal 01 Oktober 2010 Investasi Obligasi as



Keterangan



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1! Oktober 2010 Perhitungan Harga Perolehan %urat&surat Berharga %aha': "aham Biasa PT #ita arya "aham Biasa PT Bima $nggara "aham Biasa PT Harmoni Jaya



!otal Beban Perolehan "urat Berharga "aham



(Mencatat Perolehan %urat Berharga %aha' !anggal



Keterangan 1! Oktober 2010 "urat%surat Berharga "aham Beban Perolehan "urat Berharga "aham as



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1+(1!*(20-(000



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Pre'i



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,+,-*./-///



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BANK DANA MULYA 1urnal U'u' 01 November 2010 Perhitungan Harga Perolehan Investasi: Nilai Nominal "aham (Rp 10.000 x 2.000.000 lb) Nilai %aha' Menurut Pasar Harga Beli "aham (Rp 14.000 x 2.000.000 lb) omisi /an Biaya ain%lain Harga Perolehan Investasi "aham



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2*(000(000(000



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22(!00(000



Premi atas Investasi "aham



(Mencatat Perolehan Investasi %aha' !anggal



Keterangan



01 November 2010 Investasi "aham Beban 'erolehan 'embelian saham as



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Debit &' &'



2*(000(000(000 22(!00(000



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1! November 2010 Perhitungan Harga Perolehan %urat&surat Berharga %aha': Nilai Nominal (Rp 2.500 x 10.000 lb) Nilai %aha' Menurut Pasar Harga Beli "aham (Rp 5.600x 10.000 lb) omisi /an Biaya ain%lain Harga Perolehan Investasi "aham Premi atas Investasi "aham



(Mencatat Perolehan %urat Berharga %aha'



!anggal



Keterangan 1! November 2010 "urat%surat Berharga "aham Beban Perolehan "urat Berharga "aham as



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BANK DANA MULYA 1urnal U'u' 10 esember 2010 Perhitungan harga )erolehan surat berharga saha' Nilai Nominal (Rp. 2.500 x 20.000 lb)



Nilai %aha' Menurut Pasar Harga Beli "aham (Rp. 5.700 x 20.000 lb) omisi /an Biaya lain%lain Harga Perolehan "urat Berharga Premi atas "urat Berharga



(Pencatatan Perolehan %urat Berharga %aha' !anggal



Keterangan 10 esember 2010 "uat%surat Berharga "aham Beban Perolehan "urat Berharga as



"e#$



1- esember 2010 Perhitungan Harga Perolehan %urat Berharga %aha' Presentase e'emilikan /an Jumlah yang Bere/ar (Metode ( 2.000.000lb / 8.000.000lb x 100% = 25%) ivi/en  &' 2!03lb Nilai ivi/en4 ( 2.000.000lb x Rp 250/lb) 56 Pen7atatan eklarasi /evi/en bukan Pa/a Pen/a'atan Investasi teta'i 'a/a Investasi saham a



(Mencatat Piutang Divien !anggal



Keterangan



1- esember 2010 Piutang ivi/en Investasi "aham



"e#$



2* esember 2010 Perhitungan Harga Perolehan %urat Berharga Obligasi



P! Maniri Nilai Nominal Obligasi (Rp 1.000.000 x 1.000 lb) Nilai Obligasi Menurut Harga Pasar4 PV /ari Nilai Nominal (Rp 1.000.000 x 1000lb x (PV SS 10%,7)) PV Bunga (Rp 1.000.000 x 1000lb x (PV OA 10%,7) x 8%) Harga Perolehan "urat Berharga "aham iskonto atas Obligasi



P! Meco Oil Nilai Nominal Obligasi (Rp 1.000.000 x 2500 lb) Nilai Obligasi Menurut Harga Pasar4 PV /ari Nilai Nominal (Rp 1.000.000 x 2500 lb x (PV SS 10%,7)) PV Bunga (Rp 1.000.000 x 2.500lb x (P& OA 10%,7) x 12%) Harga Perolehan "urat Berharga "aham Premi atas Obligasi



(Mencatat Perolehan %urat Berharga %aha' Obligasi !anggal



Keterangan 2* esember 2010 "urat%surat Berharga Obligasi as (P' M$d##) "urat%surat Berharga Obligasi as (P' Med*o O#l)



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rena e'emilikan saham iantara 208%!08



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2(-,.(,2+(000



BANK DANA MULYA 1urnal U'u' .1 esember 2010



Perhitungan Laba ("ugi Penilaian %urat Berharga %aha' No$



Investasi



Harga Perolehan



Harga 1ual Menurut Harga Pasar



1 2 . ,



"aham Biasa PT #itra arya "aham Biasa PT Bima $nggara "aham Biasa PT Harmoni Jaya 1 "aham Biasa PT Harmoni Jaya 2



&' &' &' &'



,00(000(000 -0(000(000 !!(000(000 !+(000(000



&' &' &' &'



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"aham Biasa PT Harmoni Jaya .



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11,(000(000 &'



11*(000(000



!otal



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+)!(000(000 &'



+*2(2!0(000



Total Harmoni Jaya



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22!(000(000 &'



2.+(000(000



56 Penilaian "urat Berharga a/alah selisih /ari harga 9ual /egan harga beli tan'a men7antumkan bebab 'erolehan /an



.1 esember 2010



Perhitungan Laba ("ugi Penilaian %urat Berharga Obligasi No$



Investasi



Harga Perolehan



Harga 1ual Menurut Harga Pasar



1



Obligasi PT Man/iri



&'



)02(+..(+00 &'



1(0!0(000(000



2



Obligasi PT Me/7o Oil



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2(-,.(,2+(000 &'



2(-!0(000(000



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.(*00(000(000



!otal



1U"NAL P2NY2%UAIA Laba4"ugi Investasi Belu' Direalisasi &' &' &' &'



:20(000(0006 :.(-!0(0006 ,(000(000 .(000(000



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:12(-!0(0006



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11(000(000



!anggal .1 esember 2010



lain%lain



1U"NAL P2NY2%UAIA Laba4"ugi Investasi Belu' Direalisasi &'



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1!.(),0(,00



!anggal .1 esember 2010



N NILAI %U"A! B2"HA"3A %AHAM Keterangan



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aba3&ugi Belum irealisasi Penyesuaian Harga Pasar "urat Berharga



Debit &'



:12(-!0(0006



N NILAI %U"A! B2"HA"3A OBLI3A%I Keterangan Penyesuaian Harga Pasar "urat Berharga aba3&ugi Belum irealisasi



"e#$



Debit &'



1!.(),0(,00



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:12(-!0(0006



Kreit



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1!.(),0(,00



BANK DANA MULYA 1urnal U'u' .1 esember 2010 Perhitungan Pena)atan Bunga an A'or5sasi Pre'i4is6onto investasi Obligasi : Investasi 128 PT Jaya Margaria



as ;ang iterima &'



Pen/a'atan Bunga ,!0(000(000 &' ,0.()!!(1-!



as yang /iterima (-- x "$ Obl#$# x Popo# "l$) (15.000lb x Rp 1.000.000 x 12% x +/12)



&'



,!0(000(000



Pen/a'atan Bunga (- x "$ P$$ x Popo# "l$) (Rp 16.158.207.000 x 10% x +/12)



&'



,0.()!!(1-!



Nilai Buku Obligasi (P  Ao$#) (Rp 16.158.207.000  Rp 46.044.825)



&'



1+(112(1+2(1-!



(Pen7esuaian Pena)atan Bunga an A'or5sasi Pre'i4Dis6onto !anggal Keterangan .1 esember 2010 Piutang Pen/a'atan Bunga Investasi Obligasi Pen/a'atan Bunga Obligasi



"e#$



.1 esember 2010 Perhitungan Pena)atan ari Investasi %aha' Ban6 Artha Pri'a Presentase e'emilikan /an Jumlah yang Bere/ar (Metode !"#t$) ( 2.000.000lb / 8.000.000lb x 100% = 25%) Nilai Pen/a'atan investasi "aham Bank $rtha Prima 8 e'emilikan < aba bersih setelah 'a9ak 2!8 < &'= 2=,)!=2!!=000(00



(Pen7esuaian Pena)atan Investasi %aha' !anggal



Keterangan



.1 esember 2010 investasi "aham Pen/a'atan investasi



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$mor>sasi Premi Obligasi Nilai Buku Obligasi &' ,+(0,,(*2! &' 1+(112(1+2(1-!



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Debit ,!0(000(000



Kreit &' &'



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+2.(*1.(-!0



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Debit +2.(*1.(-!0



,+(0,,(*2! ,0.()!!(1-!



Kreit &'



+2.(*1.(-!0



BANK DANA MULYA 1urnal U'u' +8 Dese'ber ,/8/ Pen7a9ian Investasi ala' la)oran )osisi Keuangan tanggal +8 Dese'ber ,/8/ Harta 5a6 Lancar Investasi Jangka Panjang:



Investasi "aham Investasi Obligasi



!otal Invetasi 1ang6a Pan9ang Harta Lancar Investasi Jangka Pendek :



"urat%surat Berharga "aham "urat%surat Berharga Obligasi



!otal Investasi 1ang6a Pene6



Pencatatan Pe'ba7aran Devien oleh Ban6 Artha Pri'a



!anggal 2* Januari 2011



Keterangan



"e#$



as Piutang evi/en



01 Maret 2011 Perhitungan Laba4"ugi Pen9ualan %urat&%urat Obligasi Harga 'erolehan investasi obligasi :10=000 lb 3 1!=000lb6sasi Nilai Buku Obligasi .0(+)+(!!0 &' !(.!!(.-2(,!0



  0.66.550)



Tanggal 01 $'ril 2011



eterangan



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as



ebit &'



re/it



1(0!!(000(000



"urat%surat Berharga Obligasi



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euntungan $tas Pen9ualan



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1,)(*00(!+0



eterangan as



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ebit &'



re/it



.00(000(000



Investasi Obligasi



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.0(+)+(!!0



Piutang Pen/a'atan Bunga



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2+)(.0.(,!0



BANK DANA MULYA 1urnal U'u' 01 Juli 2011 Perhitungan Harga Perolehan %urat Berharga Obligasi P! Kal5' Batu Bara Nilai Nominal Obligasi (Rp 1.000.000 x 2.000 lb) Nilai Obligasi Menurut Harga Pasar4 PV /ari Nilai Nominal (Rp 1.000.000 x 2000lb x (PV SS 6%,8)) PV Bunga (Rp 1.000.000 x 2000lb x (PV OA 6%,8) x 6%) Harga Perolehan "urat Berharga obligasi a7e Value atas Obligasi



P! Loga' !a'bang Nilai Nominal Obligasi (Rp 1.000.000 x 1000 lb) Nilai Obligasi Menurut Harga Pasar4 PV /ari Nilai Nominal (Rp 1.000.000 x 1000 lb x (PV SS 6%,8)) PV Bunga (Rp 1.000.000 x 1000lb x (PV OA 6%,8) x 5%) Harga Perolehan "urat Berharga "aham iskonto atas Obligasi



(Mencatat Perolehan %urat Berharga %aha' Obligasi !anggal 01 Juli 2010



Keterangan "urat%surat Berharga Obligasi as (P' $l $t" $$) "urat%surat Berharga Obligasi as (P' o$ '$b$)



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2(000(000(000



1(2!,(*20(000 !anggal



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2) $gustus 2011



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1()))(*)+(,00



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10.(+00



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1(000(000(000



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+2(1,1(!00



Debit 1()))(*)+(,00



Kreit &'



1()))(*)+(,00



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).-(*!*(!00



).-(*!*(!00



2) $gustus 2011 Perhitungan Laba "ugi Pen9ualan %urat Berharga %aha': Investasi :Pen9ualan "urat Berharga Meto/e IO6



Biaya



Harga Jual



PT Harmoni Jaya 1 1! Oktober 2010 : 10=000 lb C &' !=!006



&' !!(-1!(000 &'



+.(2.*(++-



PT Harmoni Jaya 2 1! November 2010 :!=000 lb C &' !=+006



&' 2*(,22(!00 &'



.1(+1)(...



!otal ") ;-8+0-*// ")



.-;*;-///



Keterangan as



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Debit &'



euntungan Pen9ualan "aham "urat%"urat Berharga "aham



),(*!*(000



euntungan Tas Pen9ulan "aham &'



-(!2.(++-



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.(1)+(*..



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8/-0,/-*//



Kreit &'



10(-20(!00



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BANK DANA M 1urnal U'u /8 O6tober ,/88 Perhitungan Pena)atan Bunga an A'or5sasi atau Dis6onto Investasi Obligasi: Investasi Obligasi PT Jaya Margaria as yang iterima4 (5000lb x Rp 1.000.000 x 6%) Pen/a'atan Bunga (Rp. 5.+55.+72.450 x 5%) Nilai Buku (Rp 5.+55.+72.450  Rp +2.2+1.+77)



/8 O6tober ,/88 Perhitungan Laba "ugi Pen9ualan %urat Berharga Obligasi: Investasi Obligasi 128 /ari PT Me/7o Oil



as yang iterima4 (1.500lb x Rp 1.000.000 x 12% x /12) Pen/a'atan Bunga (Rp 2.74+.426.000 x 10% x /12) &ugi3laba Pen9ualan "urat Berharga (Rp 1.620.000.000  Rp 1.6+4.50.770)



8+ O6tober ,/88 Perhitungan Laba "ugi Pen9ualan %urat Berharga %aha': Investasi :Pen9ualan "urat Berharga Meto/e IO6 PT Harmoni Jaya 2 1! November 2010 : !(000 lb C &' !=+006 PT Harmoni Jaya . 10 esember 2010 :!=000 lb C &' !=-006



!otal



1. Oktober 2011



as euntungan Pen9ualan "aham "urat%"urat Berharga "aham



LYA



as yang /iterima &' .00(000(000



Pen/a'atan Bunga &' 2+-(-+*(+2. &'



&'



.00(000(000



&'



2+-(-+*(+2.



&'



!(.2.(1,1(0-.



as yang /iterima Pen/a'atan Bunga &' 1.!(000(000 &' 20!(-!+()!0 &'



&'



1.!(000(000



&'



20!(-!+()!0



&'



:1,(!0)(--06



Biaya



$mor>sasi Nilai Buku Obligasi .2(2.1(.-- &' !(.2.(1,1(0-.



$mor>sasi Nilai Buku Obligasi :-0(-!+()!06 &' 1(+.,(!0)(--0



Harga Jual



&'



1(+2-(!00(000



Beban 'en9ualan



&'



:-(!00(0006



Harga Jual bersih



&'



1(+20(000(000



harga 'erolehan



Harga Jual



euntungan Tas Pen9ulan "aham



&'



2*(,22(!00 &'



..(,!-(000 &'



!(0.,(!00



&' ")



2*(*!*(-!0 &' *0-,;8-,*/ ")



..(,!-(000 &' sasi 4 &'=1!0=000=000 % &'= 1..=0-*=!2-



+8 Dese'ber ,/88 Perhitungan Pena)atan ari Investasi %aha' Ban6 Artha Pri'a Presentase e'emilikan /an Jumlah yang Bere/ar (Metode !"#t$) ( 2.000.000lb / 10.000.000lb x 100% = 20%) Nilai Pen/a'atan investasi "aham Bank $rtha Prima 8 e'emilikan < aba bersih setelah 'a9ak 208 < &'= ,=,+-=22)=000(00 (Pen7esuaian Pena)atan Investasi %aha' !anggal +8 Dese'ber ,/88



Keterangan investasi "aham Pen/a'atan investasi



"e#$



Pen/a'atan Bunga &' 1..(0-*(!2- &'



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1!0(000(000



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1..(0-*(!2-



Rp



5,+06,21,600



&'



1+()21(,-.



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*).(,,!(*00



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Debit *).(,,!(*00



$mor>sasi Nilai Buku Obligasi 1+()21(,-. &' !(.0+(21)(!))



Kreit &'



*).(,,!(*00



1urnal Tanggal +8 Dese'ber ,/88



eterangan Piutang Bunga Investasi Obligasi Pen/a'atan Bunga



&eA=



ebit &'



1!0(000(000