Sekuritas Dilutif merupakan surat berharga yang dapat dikonversikan menjadi saham biasa (share oerdinary)

termasuk dalam sekuritas dilutif yaitu utang konversi, saham preferent konversi, dll

PV principal $ 1,000,000 x 1 $ 708,425

(1+0,09)^4

PV coupon $ 1,000,000 x 6% x 1-(1+0,09)^-4 $ 194,383

0.09

PV $ 902,808

JURNAL PADA SAAT PENERBITAN

1 JAN 2011 CASH $ 1,000,000
BONDS PAYABLE
SHARE PREMIUM- EQUIY CONVERTION

JURNAL PENYESUAIAN
31 DES 2011 INTEREST EXPENSE $ 81,253
BONDS PAYABLE
INTEREST PAYABLE

JURNAL PEMBAYARAN BUNGA

1 JAN 2012 INTEREST PAYABLE $ 60,000
CASH

OBLIGASI TIDAK DIKONVERSI

1 JAN 2015 BONDS PAYABLE $ 1,000,000
CASH

OBLIGASI DIKONVERSI PADA AKHIR TAHUN

31 DES 2014 BONDS PAYABLE $ 1,000,000
SHARE PREMIUM- EQUITY CONVERTION $ 97,192
SHARE CAPITAL ORDINARY
SHARE PREMIUM-ORDINARY

OBLIGASI DIKONVERSI PADA AKHIR TAHUN 2013

31 DES 2013 BONDS PAYABLE $ 972,477
SHARE PREMIUM- EQUITY CONVERTION $ 97,192
SHARE CAPITAL ORDINARY
SHARE PREMIUM-ORDINARY
biasa (share oerdinary)
nt konversi, dll
TABEL AMORTISASI

DATE CASH PAYMENT INTEREST EXPENSE AMORTIZATION

1 JAN 2011 - - -
1 JAN 2012 $ 60,000 $ 81,253 $ 21,253
1 JAN 2013 $ 60,000 $ 83,165 $ 23,165
1 JAN 2014 $ 60,000 $ 85,250 $ 25,250
1 JAN 2015 $ 60,000 $ 87,523 $ 27,524

$ 902,808
$ 97,192

$ 21,253
$ 60,000

$ 60,000

$ 1,000,000

$ 500,000
$ 597,192

$ 500,000
$ 569,669
BOOK VALUE
$ 902,808
$ 924,061
$ 947,226
$ 972,477
$ 1,000,000
PV principal $ 1,000,000 x 1 $ 822,702
(1+0,05)^4

PV coupon $ 1,000,000 x 4% x 1-(1+0,05)^-4 $ 141,838

0.05

PV $ 964,540

JURNAL PADA SAAT PENERBITAN

1 JAN 2011 CASH $ 1,000,000
BONDS PAYABLE
SHARE PREMIUM- EQUIY CONVERTION

JURNAL PEMBAYARAN BUNGA

31 DES 2011 INTEREST EXPENSE $ 48,227
BONDS PAYABLE
CASH

JURNAL PENYESUAIAN
31 DES 2011 INTEREST EXPENSE $ 48,638
BONDS PAYABLE
INTEREST PAYABLE

JURNAL PEMBAYARAN BUNGA

1 JAN 2012 INTEREST PAYABLE $ 40,000
CASH

OBLIGASI TIDAK DIKONVERSI

1 JAN 2015 BONDS PAYABLE $ 1,000,000
CASH

OBLIGASI DIKONVERSI PADA AKHIR TAHUN SEBANYAK 600 LEMBAR

31 DES 2012 BONDS PAYABLE ( 60% X $ 1.000.000) $ 600,000
SHARE PREMIUM- EQUITY CONVERTION (60% X $ 35.460) $ 21,276
SHARE CAPITAL ORDINARY (600 LBR X 200 LBR X $ 4)
SHARE PREMIUM-ORDINARY

SISA LEMBAR OBLIGASI TIDAK DIKONVERSI, DILUNASI

1 JAN 2013 BONDS PAYABLE $ 400,000
CASH
 TABEL AMORTISASI

DATE CASH PAYMENT INTEREST EXPENSE AMORTIZATION

1 JAN 2011 - - -
1 JUL 2011 $ 40,000 $ 48,227 $ 8,227
1 JAN 2012 $ 40,000 $ 48,638 $ 8,638
1 JUL 2012 $ 40,000 $ 49,070 $ 9,070
1 JAN 2013 $ 40,000 $ 49,525 $ 9,525

$ 964,540
$ 35,460

$ 8,227
$ 40,000

$ 8,638
$ 40,000

$ 40,000

$ 1,000,000

$ 480,000
$ 141,276

$ 400,000
BOOK VALUE
$ 964,540
$ 972,767
$ 981,405
$ 990,476
$ 1,000,000
PV principal $ 4,000,000 x 1 $ 3,290,810
(1+0,05)^4

PV coupon $ 4,000,000 x 4% x 1-(1+0,05)^-4 $ 567,352

0.05

PV $ 3,858,162

JURNAL PADA SAAT PENERBITAN

1 JAN 2011 CASH $ 4,000,000
BONDS PAYABLE
SHARE PREMIUM- EQUIY CONVERTION

JURNAL PEMBAYARAN BUNGA

1 JULI 2011 INTEREST EXPENSE $ 192,908
BONDS PAYABLE
CASH

JURNAL PENYESUAIAN
31 DES 2011 INTEREST EXPENSE $ 194,554
BONDS PAYABLE
INTEREST PAYABLE

JURNAL PEMBAYARAN BUNGA

1 JAN 2012 INTEREST PAYABLE $ 160,000
CASH

OBLIGASI DIKONVERSI PADA AKHIR TAHUN SEBANYAK 2000 LEMBAR

31 DES 2014 BONDS PAYABLE $ 2,000,000
SHARE PREMIUM- EQUITY CONVERTION $ 70,919
SHARE CAPITAL ORDINARY
SHARE PREMIUM-ORDINARY
 TABEL AMORTISASI

DATE CASH PAYMENT INTEREST EXPENSE AMORTIZATION

1 JAN 2011 - - -
1 JUL 2011 $ 160,000 $ 192,908 $ 32,908
1 JAN 2012 $ 160,000 $ 194,554 $ 34,554
1 JUL 2012 $ 160,000 $ 196,281 $ 36,281
1 JAN 2013 $ 160,000 $ 198,095 $ 38,095

$ 3,858,162
$ 141,838

$ 32,908
$ 160,000

$ 34,554
$ 160,000

$ 160,000

$ 1,600,000
$ 470,919
BOOK VALUE
$ 3,858,162
$ 3,891,070
$ 3,925,624
$ 3,961,905
$ 4,000,000
JURNAL KONVERSI
SHARE CAPITAL PREFEREN $ 75,000
SHARE PREMIUM- PREFEREN $ 22,500
SHARE CAPITAL - ORDINARY $ 30,000
SHARE PREMIUM- ORDINARY $ 67,500