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Jadual PV & Amortisation - PTJ Membayar - 31122022 - ID Lama Aset

This document provides guidelines for calculating the present value of financial lease contracts. It describes filling in asset and payment details, identifying the discount rate from government guidelines, and using a template to automatically calculate the present value. The template includes fields for payment period, interest rate, payment amount, and payment method (advance or arrears).
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as XLSX, PDF, TXT or read online on Scribd
0% found this document useful (0 votes)
47 views18 pages

Jadual PV & Amortisation - PTJ Membayar - 31122022 - ID Lama Aset

This document provides guidelines for calculating the present value of financial lease contracts. It describes filling in asset and payment details, identifying the discount rate from government guidelines, and using a template to automatically calculate the present value. The template includes fields for payment period, interest rate, payment amount, and payment method (advance or arrears).
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
You are on page 1/ 18

PPP Lampiran 7 -Templat Pajakan Kewangan - Guideline PVMLP

Pengiraan Nilai Kini (Present Value)

1 Mengisi maklumat aset pajakan di dalam kolum berwarna hijau di tab "Present Value"

2 Mengisi "Valuation Method" berdasarkan jenis kontrak

Type of Contract Valuation Method


Concession Financial Liability Discounting Cash Flow
Lease Discounting Cash Flow - Present Value of
Minimum Lease Payment

3 Mengisi maklumat tarikh bayaran berdasarkan jadual pembayaran balik pada kolum E28 "Date" dan ke bawah.

4 Mengenalpasti kadar diskaun kontrak pajakan. Rujuk 11.16 "Federal Government Accrual Accounting Manual". Merekod kadar diskaun pada kolum H16 "Annual Interest Rate" .

Page 1 of 1
PPP Lampiran 7 -Templat Pajakan Kewangan - Guideline PVMLP

5 Mengenalpasti bilangan bayaran setahun dan merekod pada kolum H17 "Payment Period" . Bilangan bayaran setahun adalah seperti berikut:

Kekerapan Paym ent Period


Bulanan 12
Sukuan 4
Setengah tahun 2

6 Mengisi maklumat bayaran setiap tempoh berdasarkan jadual bayaran balik pada kolum I28 "Payment Per Period" .

7 Mengenalpasti pembayaran pada awal bulan (in Advance) atau akhir bulan (In Arrears) berdasarkan kontrak pajakan.
Memilih hanya satu cara bayaran pada kolum P28.

ATAU

8 Template akan mengira secara automatik nilai kini yang terletak pada kolum G22 "Valuation Summary" setelah semua maklumat telah diisi.

Page 1 of 1
PPP Lampiran 7 - Templat Pajakan Kewangan - Jadual PV of MLP

Jadual PV Amortisation FL 01012023 v4

Contract Name:
Agreement Date:
Asset Involved: Category Subcategory

Ministry/Agency Involved:
Type of Contract (Lease/Concession): Lease
Agreement Period: Concession
Start Date:
End Date:

Valuation Method Discounting Cash Flow Discounting Cash Flow


Variable Involved Category Discounting Cash Flow - Present Value of Minimum Lease
Annual Interest Rate
Payment Period
Interest Rate Per Payment Period #DIV/0!
Interest Rate Per Month 0.00%
Building Square Area (if available)

Valuation Summary RM0.00


Fair Value of the Asset Source:

Field 1 Field 2 Field 3 Field 4 Field 5 Field 6 Field 7 Field 8 Field 9


Choose only ONE of the payment method:

Advance
Payment Arrea
Period no Date Month Building Square Area Rate/square Payment Per Period (RM) Balance Outstanding (RM) Column1 Column2 Column3 Present Value (RM) rs
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 - - -
7 - - -
8 - - -
9 - - -
10 - - -
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24 - - -
25 - - -
26 - - -
27 - - -
28 - - -

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29 - - -
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91 - - -
92 - - -
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96 - - -
97 - - -
98 - - -
99 - - -
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150 - - -
151 - - -
152 - - -

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153 - - -
154 - - -
155 - - -
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157 - - -
158 - - -
159 - - -
160 - - -
161 - - -
162 - - -
163 - - -

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221 - - -
222 - - -
223 - - -
224 - - -
225 - - -

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226 - - -
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228 - - -
229 - - -
230 - - -
231 - - -
232 - - -
233 - - -
234 - - -
235 - - -
236 - - -
237 - - -

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238 - - -
239 - - -
240 - - -
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244 - - -
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246 - - -
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297 - - -
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PPP Lampiran 7 - Templat Pajakan Kewangan - Jadual PV of MLP

300 - - -
- - -
Total - -

Disediakan
oleh: Disemak oleh: Disahkan oleh:
Pegawai 1 Pegawai 2 Pegawai 3

Tandatangan: Tandatangan: Tandatanga


n:

Nama Nama Pemeriksa: Nama


Pemeriksa: Pemeriksa:

Jawatan: Jawatan: Jawatan:

Jabatan: Jabatan: Jabatan:

Tarikh
Tarikh Tarikh
Pemeriksaa
Pemeriksaan: Pemeriksaan:
n:

Page 10 of 18
PPP Lampiran 7 - Templat Pajakan Kewangan - Amortisation (Arrears)
Cost Amortisation Liability in Arrears

0.00%

Opening balance (RM) Less: Payments Add: Finance cost Closing balance (RM)
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PPP Lampiran 7 - Templat Pajakan Kewangan - Amortisation (Arrears)
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Page 12 of 18
PPP Lampiran 7 - Templat Pajakan Kewangan - Amortisation (Arrears)
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Page 13 of 18
PPP Lampiran 7 - Templat Pajakan Kewangan - Amortisation (Arrears)
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§ JUMLAH - - -

Disediakan oleh: Disemak oleh: Disahkan oleh:


Pegawai 1 Pegawai 2 Pegawai 3

Tandatangan: Tandatangan: Tandatangan:

Nama Pemeriksa: Nama Pemeriksa: Nama Pemeriksa:


Jawatan: Jawatan: Jawatan:

Jabatan: Jabatan: Jabatan:

Tarikh
Tarikh Pemeriksaan: Tarikh Pemeriksaan:
Pemeriksaan:

Page 14 of 18
PPP Lampiran 7 - Templat Pajakan Kewangan - Amortisation (Advance)
Cost Amortisation Liability in Advance

0.00%

Finance lease liability Finance lease liability Finance lease liability


opening balance (RM) Less: Lease payments after lease payment Add: Finance cost closing balance (RM)
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Disediakan oleh: Disemak oleh: Disahkan oleh:


Pegawai 1 Pegawai 2 Pegawai 3

Tandatangan: Tandatangan: Tandatangan:

Nama Pemeriksa: Nama Pemeriksa: Nama Pemeriksa:


Jawatan: Jawatan: Jawatan:

Jabatan: Jabatan: Jabatan:

Tarikh
Tarikh Pemeriksaan: Tarikh Pemeriksaan:
Pemeriksaan:

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