Soal P 13-5

1-Apr-11 30-May-11
6.0496
5.992
6.019

Spot rate
Forward rate 60
asumsi bruto settlement
1-Apr-11
Piutang (fc)
Penjualan
*200.000 : 6,0496 = 33.060
Contract receivable
Contract payable (fc)
*200.000 / 6,019 = 33.228
30-May-11
Kas
Keuntungan selisih kurs
Piutang (fc)

*
200.000 : 5,992 = 33.378
** (200.000 / 5,992) - (200.000 / 6,0496) x 200.000 = 318
*** 33.060
Contract payable (fc)
Rugi selisih kurs
Kas
* 200.000 / 6,019 = 33.228
** (200.000 / 5.992) - (200.000 / 6,019) = 5.400
*** 33.228 + 150 =33.378
Kas
Contract receivable

33,060
33,060

33,228
33,228

33,378
318
33,060

x 200.000 = 318

33,228
150
33,378

33377.84
33228.11
149.7261
33,228
33,228

Soal P 13-6
50,000
2-Oct-11 31-Dec-11
0.625
0.639

Spot rate
Forward rate
30 d
90 d
180 d

0.635

asumsi bruto settlement

2-Oct-11
Contract receivable (fc)
Contract Payable
* 0,6350 x 50.000 = 31.750
31-Dec-11
Contract receivable (fc)
Exchange gain
* (0,6420-0,6350) x 50.000 = 350
Exchange Loss
Change in Value of Firm Comitmen

31-Mar-12
Contract Payable
Cash
* 0,6350 x 50.000 = 31.750
Cash
Exchange gain
Contract receivable (fc)
* 0,6560 x 50.000 = 32.800
** (0,6560 - 0,6420) = 700
*** 32.800 - 700 = 32.100

0.641
0.642
0.645

Exchange Loss
Change in value of firm commitment
* (0,656 - 0,639) x 50.000 = 850
Inventory
Change in value of firm commitment
Account Payable
* 0,6350 x 50.000 = 31.750
** 350 + 700 = 1050
*** 0,6560 x 50.000 = 32.800
Account payable
Cash

31-Mar-12
0.656
0.6575
0.6615
0.668

31,750
31,750

350
350

350
350

31,750
31,750

32,800
700
32,100

700
700

31,750
1050
32,800

32,800
32,800

Soal P 13-8
16-Dec-11 31-Dec-11
1.67
1.65
1.68
1.66

Spot rate
Forward rate 15 jan

16-Dec-11
Inventory
account payable
* 1,67 x 400.000 = 668.000
31-Dec-11
Account payable
Exchange Gain
* (1,65 - 1,67) x 400.000 = 8.000
OCI
Forward Contract
* (1,66-1,68) x 400.000 = 7.980
Exchange loss
OCI
OCI
Exchange gain
15-Jan-12
Account payable
Cash
Exchange gain
* 1,65 x 400.000 = 660.000
** 1,64 x 400.000 = 656.000
*** 660.000 - 656.000 = 4.000
OCI
Forward contract
* ((1,64 - 1,68) x 400.000) - 7980 = 8020

Exchange Loss
OCI
Forward Contract
Cash
Exchange loss
OCI
(premium amortization 15 januari 2012)

Premium amortization
668.000 (1+r)^2 = 672.000
(1+r)^2 = 1,005988024
1+r = 1,002989543
r = 0,002989543
r = 0,2989543 % per 1/2 bulan

15-Jan-12
1.64
1.64

668,000
668,000

8,000
8,000

7,980
7,980

8,000
8,000
1997
1997

660,000
656,000
4,000

8020
8020

Premium amortization
Balance
668,000
31-Dec-11
1997 669,997
15-Jan-12
2003 672,000

4,000
4,000
16,000
16,000
2003
2003