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Ringkasan Instrumen Keuangan

February 16, 2012

IKHTISAR INSTRUMEN KEUANGAN ( ASET)

No

Keterangan

Investment In equity instrument without Fair value

FA at FV through profit and loss

AFS Financial asset

Loan and Receivable

HTM Investment

1 Syarat (1) Aset keuangan tersebut adalah investasi pada instrument ekuitas;

(2) Aset keuangan tersebut tidak memiliki quoted market di pasar aktif; dan

(3) Nilai wajar aset keuangan tersebut tidak dapat ditentukan secara handal

 

a.  Dimaksudkan untuk diperdagangkan

1).  acquired or incurred principally for the purpose of selling or repurchasing it in the near future

2).  Evidence of a recent actual pattern of short term profit taking; atau

3)  Derivative ( not being guarantee contract nor designated and effective hedging instrument)

b.  Didesign sebagai Instrumen Keuangan dicatat at FV melalui Laba Rugi

Menenuhi minimal salah satu dari kondisi berikut :

1). Embedded derivative condition

2). Accounting mismatch condition

3). Risk manajemen condition

a.  Didesignated as  available for sale

1) Non Derivatives

2)  Implicitly, the designation is made at initial recognition

b. Ttidak diklasifikasikan sebagai :

1) . loan and receivable

2)  held to maturity investment

3). IK at FV melalui laba rugi

a. Non derivatives asset

b. With fixed  and determinable payment

c. Not Quoted in active market

d.  Other than those for which the holder may not recover substantially  all of its  initial investment

a. Non derivatives

b. Fixed or determinable payment

c.  Fixed maturity

d.  Positive intention and ability to hold to maturity

e.  Other than those classified in other catagories

f.  Meet the “tainting rule” and does not trigger any restriction

2 Pegukuran  awal FV + cost FV FV FV + cost FV + cost
3. Pengukuran  setelah pengukuran awal At Cost FV. Selisih antara FV akhir tahun dengan sebelumnya dicatat di FA ybs dan Laba/rugi FV.  Selisih antara FV akhir tahun dengan sebelumnya dicatat di  AFS-Reserve Amortised Cost

a. Jangka pendek

b. Jangka panjang

Amortised Cost
4. Impaiment:

IASB menganut konsep incurred loss dan menolak Estimated loss, oleh karena itu impairment diakui jika sudah ada bukti obyektiva adanya impairment.

1. Significant financial difficulty of the issuer or obligor

2. A breach of contract, such as default or delinquency in interest or principle payment

3. The lender, for economic or legal reasons relating to the borrower’s financial difficulty, granting the the borrower a concession that the lender would not otherwise consider

4. It become probable that the borrower will enter bankcruptcy or other financial reorganization.

5. The disappearance of an active market for that financial asset because of financial difficulties

6. Observable data indicating that there is a measurable decrease in the estimated future cash flows from a group of financial asset  since the initial recognition of those asset, although the decrease can not yet be identified with the individual financial assets in the group, including the following:

a. Adverse changes in the payment status of borrowers in the group (e.g., an increased number of delayed payments) ; or

b. National or local economic conditions that correlate with defaults on the asset in the group (e.g. an increase in the unemployment rate in the geographical area of the borrowers, or decrease in property prices for mortages in the relevant area)

7.  A significant or prolonged decline in fair value of an investment in an equity instrument below its cost.

 

Langkah :

a. Tentukan apakah ada bukti obyektive bahwa ada impairment

b. Karena  PV nya tak tersedia maka impairment lossnya masih dipertanyakan

c. Jika sudah diimpairment maka tak boleh direverse

d. Nilai lossnya adalah selisih antara nilai buku FA dengan PV dari estimated future casgflows discounted at the current market rate of return for similar FA

  Syarat :

a. decline in the FV of AFS FA has been recognized directly in equity; dan

b. Ada bukti yang objektiv bahwa aset tersebut telah impared

Langkahnya :

Dibuat jurnal yang mendebit “Laba rugi “ dan mengkredit account “AFS-Reserve “.

 

Bagaimana jika FV naik lagi ?

a. Untuk Equity Instrumen. Kenaikan kembali tak dapat diakui sebagai laba, melainkan dicatat sebagai AFS-Reserve (lihat hal 575)

b. Untuk Debt Instrument. Kenaikan FV dicatat sebagai laba ( 576)

Langkah :

a. Tentukan apakah ada bukti obyektive bahwa ada impairment melalui dua langkah :

1). Individual assessment

2). Collective assessment

b. Selisih antara asset’s carrying amount dengan PV dari estimated future cashflow (excluding future credit losses that have not been incurred) discounted at the financial asset’s original effective interest rate, i.e. the effective rate computed at initial recognition).

Langkah :

a. Tentukan apakah ada bukti obyektive bahwa ada impairment melalui dua langkah :

1). Individual assessment

2). Collective assessment

b. Selisih antara asset’s carrying amount dengan PV dari estimated future cashflow (excluding future credit losses that have not been incurred) discounted at the financial asset’s original effective interest rate, i.e. the effective rate computed at initial recognition).

5. Reklasifikas

a. Dilarang merekalifikasi dari dan ke  FA at FV through profit and loss.

b. Tidak mungkin mereklasifikasikan loan and Receivble ke katagori yang lain

c. Reklasifikasi hanya terjadi antara

1.  Hanya dapat direklasifikasi menjadi AFS Financial asset jika  Fair Value is available.

2. Selisih antara FV dengan Carrying Value dicatat sebagai equitas.

  1. Dapat diklasifikasi menjadi Investment in equity instrument without FV jika FV tak tersedia lagi

2. HTM Investment jika perubahan maksud manajemen, atau kemampuan untuk mempertahankan sampai jatuh tempo atau tainting rule

  1. Hanya dapat direklasifikasi ke AFS Investment jika Perubahan maksud kemampuan  atau tainting rule terpicu

2. Selisih antara CV dengan FV dicatat sebagai bagian dari ekuitas

             
             
             
             

 

 

 

 

 

 

 

 

No Klasifikasi Syarat       Impaiment Loss  
            IASB menganut konsep incurred loss dan menolak Estimated loss, oleh karena itu impairment diakui jika sudah ada bukti obyektiva adanya impairment. 1. Significant financial difficulty of the issuer or obligor

2. A breach of contract, such as default or delinquency in interest or principle payment

3. The lender, for economic or legal reasons relating to the borrower’s financial difficulty, granting the the borrower a concession that the lender would not otherwise consider

4. It become probable that the borrower will enter bankcruptcy or other financial reorganization.

5. The disappearance of an active market for that financial asset because of financial difficulties

6. Observable data indicating that there is a measurable decrease in the estimated future cash flows from a group of financial asset  since the initial recognition of those asset, although the decrease can not yet be identified with the individual financial assets in the group, including the following:

a. Adverse changes in the payment status of borrowers in the group (e.g., an increased number of delayed payments) ; or

b. National or local economic conditions that correlate with defaults on the asset in the group (e.g. an increase in the unemployment rate in the geographical area of the borrowers, or decrease in property prices for mortages in the relevant area)

7.  A significant or prolonged decline in fair value of an investment in an equity instrument below its cost.

1 Investasi pada instrumen ekuitas tanpa nilai wajar (1) Aset keuangan tersebut adalah investasi pada instrument ekuitas;

(2) Aset keuangan tersebut tidak memiliki quoted market di pasar aktif; dan

(3) Nilai wajar aset keuangan tersebut tidak dapat ditentukan secara handal

 

  At Cost   Impaiment loss = carrying amount of FA dibandingkan dengan present vakue dari estimated cashflow  

2.

Aset keuangan dinilai dengan nilai wajar melalui laba rugi

(1)  Dimaksudkan untuk diperdagangkan

 

a.  acquired or incurred principally for the purpose of selling or repurchasing it in the near future

b.  Evidence of a recent actual pattern of short term profit taking; atau

c.  Derivative ( not being guarantee contract nor designated and effective hedging instrument)

Fair Value Laba atau rigi dilaporkan di laporan Laba rugi Tak ada impairment  
(2) Didesign sebagai Instrumen Keuangan dicatat at FV melalui Laba Rugi Menenuhi minimal salah satu dari kondisi berikut :

a. Embedded derivative condition

b. Accounting mismatch condition

c. Risk manajemen condition

       
3. Available-for-sale Financial Asset

(1) Didesignated as  available for sale ; atau

(2) tidak diklasifikasikan sebagai :

a. loan and receivable

b. held to maturity investment

c. IK at FV melalui laba rugi

 (1) Non derivative financial aset

(2) Implicitly, the designation is made at initial recognition

  Fair Value Laba rugi diakui sebagai komphrehensive income atau diajaikan di neraca sebagai bagian ekuitas kecuali ( impairment loss dan foreign exchange gains and losses Menggunakan two stage Assessment of Objective Evidence yaitu individual assessment dan collective assessment. Jika ada bukti yang obyektive baru diukur kerugiannya. Impaiment loss = selisih antara carrying value aset tersebut dengan present value dari estimated cashflow dengan menggunakan tarip bunga efektive  pada saat pertama kali FA dicatat.  
4. Loans and Receivables (1) Non derivatives asset

(2) With fixed  and determinable payment

(3) Not Quoted in active market

(4) Other than those for which the holder may not recover substantially  all of its  initial investment

Trade receivable, investment in debt instrument, deposit held in bank, bonds dengan tarip bunga variable

Dicatat at FV plus  dan selanjutnya dengan nilai amortised cost

    Menggunakan two stage Assessment of Objective Evidence yaitu individual assessment dan collective assessment. Jika ada bukti yang obyektive baru diukur kerugiannya. Impaiment loss = selisih antara carrying value aset tersebut dengan present value dari estimated cashflow dengan menggunakan tarip bunga efektive  pada saat pertama kali FA dicatat.  
5. Held to maturity Investment Non derivatives

Fixed or determinable payment

Fixed maturity

Positive intention and ability to hold to maturity

Other than those classified in other catagories

Meet the “tainting rule” and does not trigger any restriction

Non derivative kecuali, derivasinya dapat dipisahkan

 

       
               

 

From → Akuntansi

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