SOAL 5

1-Jan Debt Investment 108,110,896 2-Cash 108,110,896

PV POKOK 0.6755641688 100,000,000 67,556,417 PVA 8.1108957794 5,000,000 40,554,479 2

PV BOND 108,110,896

7-Feb Equity Inv-Harmoni 440,000,000 2Cash 440,000,000

14-May Equity Inv-Tira 160,000,000 2Cash 160,000,000

22-Jun Equity Inv-Harmoni 60,000,000 2Div Rev 60,000,000

1-Jul Cash 5,000,000 2-Debt Inb 675,564 -Interest Rev 4,324,436

6-Oct Cash 5,000,000 2-Eq Inv-Tira 5,000,000

CV 500,000,000 31-Oct Cash 56,000,000

-Eq Inv-Harmoni 45,454,545 44,000,000 -Gain 10,545,455 12,000,000

31-Dec Equity Inv-Tira 77,500,000 2Cash 77,500,000

31-Dec Interest Receivable 5,000,000 2-Interest Revenue 4,297,413 -Debt Investment 702,587

CV bond 31/12 106,732,745 Fair Value 109,000,000

2,267,255 Fair value adjustment 2,267,255 2-Unrealized gain-OCI 2,267,255

Cash 110,000,000 2-Debt investment 109,000,000 -Gain on sale 1,000,000

Unrealized gain-OCI 2,267,255 2-Gain on sale /RE 2,267,255

CV FV Selisih Harmoni 454,545,455 620,000,000 165,454,545 2 Tira 232,500,000 232,500,000 -

165,454,545

Fair value adjustment 165,454,545 2-Unrealized gain-OCI 165,454,545

2

SOAL 4

Weighted Average Outstanding Share

1/1-1/3 600,000 1.1 1/6 110,000 1/3-1/7 580,000 1.1 1/3 212,667 1/7-1/9 680,000 1.1 1/6 124,667 1/9-31/12 748,000 1 1/3 249,333

696,667 2

Earnings 1,000,000 700,000

BASIC EPS 1.44 1.005 4

Efek Dilutivea) Convertible Bond 12%Efek earnings 96000 2Efek shares 50000Ratio 1.92

b) Convertible Bond 8%Efek earnings 128000 2Efek shares 200000Ratio 0.64

c) Convertible preferen sharesEfek earnings 500000 2Efek shares 250000Ratio 2

d) WarrantEfek earnings 0 2Shares bertambah 200000Penyesuaian 100000Net 100000Ratio 0 6

Warrant: 1.26 Warrant: 0.88 Bond 8% 1.13 Dillutive 1.13 Bond 8% 0.83 Bond 12% 1.17 Bond 12% 0.88

SOAL 3

11-JanCash 320,000,000 -Share Cap-ord 200,000,000 2 -Share Prem-ord 120,000,000

1-FebMesin 50,000,000 2 Gedung 160,000,000 Tanah 270,000,000 -Share Cap-pref 400,000,000 -Share Prem-pref 80,000,000 0.20

17-MayShare Cap-pref 200,000,000 2 Share Prem-pref 40,000,000 RE 60,000,000 -Share cap-ord 200,000,000 -Share prem-ord 100,000,000

29-JulTreasury Shares 30,600,000 2 -Cash 30,600,000

1-Aug no entry 2

10-Aug 10-AugCash 21,000,000 Cash -TS 12,750,000 2 -Share Cap-ord -Share Prem-TS 8,250,000 -Share prem-ord

ORD PREF TS ORD PREF 20000 4,000 1,800 20000 4,000 20000 (2,000) 20000 (2,000)40000 2,000 1,800 40000 2,000

SPLIT 80000 3600 80000-1500 1500

77,900 2,100 81,500 20-Sep 77,900

RE 50,000,000 -Dividen Payable 50,000,000 2

31-DecDividen Payable 50,000,000 2 -Cash 50,000,000

RE 15,580,000 2 -Share div distributable 3,895,000

-Share prem-ord 11,685,000

Posisi Ekuitas 10 Posisi EkuitasShare Cap-ord (80.000 lembar, par 5.000) 400,000,000 Share Cap-ord (81.500 lembar, par 5.00Share Cap-pref (2000 lembar, par 100.000) 200,000,000 Share Cap-pref (2000 lembar, par 100.0Share div distributable (779 lembar, par 5.000) 3,895,000 Share div distributable (779 lembar, parShare prem ord 231,685,000 Share prem ordShare prem-pref 40,000,000 Share prem-prefShare prem-TS 8,250,000 Share prem-TSRetained Earnings 874,420,000 Retained EarningsLess; Treasury (2.100 lembar, at cost 8.500) (17,850,000) Less; Treasury (3.600 lembar, at cost 8.

1,740,400,000

21,000,000 7,500,000 13,500,000

TS 1,800

1,800 3600

3,600

Share Cap-ord (81.500 lembar, par 5.00 407,500,000 Share Cap-pref (2000 lembar, par 100.0 200,000,000 Share div distributable (779 lembar, par 3,895,000

245,185,000 40,000,000 - 874,420,000

Less; Treasury (3.600 lembar, at cost 8. (30,600,000) 1,740,400,000

SOAL 2A 1/3/15NO ENTRY 2

B 1/10/15PV POKOK 0.70258673558 100,000,000 70,258,674 PVA 7.43533161053 3,500,000 26,023,661 2

PV BOND 96,282,334 DISKON 3,717,666

Cash 96,282,334 -Bond Payable 96,282,334 2

Cash 583,333 CashBond payable 58,549 -Interest Exp-Interest Exp 641,882

C 31/12/15Interest Exp 2,567,529 Interest Exp-Bond Payable 234,196 2 -Bond Payable-Interest Payable 2,333,333 -Interest Payable

Bond Payable-Interest Exp

Tgl Cash Paid Int Exp Amort CV1/9/2015 96,282,334 11/3/2016 3,500,000 3,851,293 351,293 96,633,628 1/9/2016 3,500,000 3,865,345 365,345 96,998,973 1/3/2017 3,500,000 3,879,959 379,959 97,378,932

D 1/3/16Interest Exp 1,283,764.46 2Interest Pay 2,333,333 -Bond Payable 117,097.79 -Cash 3,500,000

E 1/3/17Interest Exp 1,293,320 2Interest Pay 2,333,333 -Bond Payable 126,653 -Cash 3,500,000

fair value bond baruPV POKOK 0.70318512697 90,000,000 63,286,661 PVA 6.59588606736 2,700,000 17,808,892

PV BOND 81,095,554 2DISKON 8,904,446

CV bond lama 97,378,932 Gain ext 16,283,378

Bond Payable (old) 97,378,932 -Gain ext bond 16,283,378 2-Bond Payable (new) 81,095,554

Tgl Cash Paid Int Exp Amort CV1/3/2017 81,095,554 1/9/2017 2,700,000 3,649,300 949,300 82,044,854 1/3/2018 2,700,000 3,692,018 992,018 83,036,872 1/9/2018 2,700,000 3,736,659 1,036,659 84,073,531 21/3/2019 2,700,000 3,783,309 1,083,309 85,156,840 1/9/2019 2,700,000 3,832,058 1,132,058 86,288,898 1/3/2020 2,700,000 3,883,000 1,183,000 87,471,899

JAWAB FInterest Exp 2,588,666.94 -Bond Payable 788,666.94 87,077,565 2-Interest Payable 1,800,000

Bond Payable 87,077,565 2loss on ext 7,422,435 -Cash 94,500,000

Interest Payable 1,800,000 2-Cash 1,800,000

583,333 583,333

2,567,529 234,196 2,333,333

58,549 58,549

SOAL 1

JAWAB A Cash 1,050,000,000 -Sales 1,050,000,000

Warranty Exp 63,000,000 Est liab 63,000,000

JAWAB B Est Liab 28,000,000 -Sparepart 10,000,000 -Cash/Payroll payable 18,000,000

JAWAB c Est Liab 18,000,000 -Sparepart 8,000,000 -Cash/Payroll payable 10,000,000

Jawab D Est liab 17,000,000 -RE 17,000,000