PT AK holds bonds issued by PT PA (the only bonds held by the company). These bonds are managed by a specific division in the company. The bonds have a principal of Rp100.000.000, with a 10% coupon rate, and 5-year tenure. The effective interest rate is 8%. The following is the premium amortization table of the bonds:

Date	Interest Revenue	Receipt	Premium Amortization	Carrying Amount
1 Jan 2018				Rp107.985.420
31 Des 2018	Rp8.638.834	Rp10.000.000	Rp1.361.166	106.624.254
31 Des 2019	8.529.940	10.000.000	1.470.060	105.154.194
31 Des 2020	8.412.336	10.000.000	1.587.664	103.566.529
31 Des 2021	8.285.322	10.000.000	1.714.678	101.851.852
31 Des 2022	8.148.148	110.000.000	101.851.852	0

Assessment carried out by PT AK showed that the payments received from the bond holdings are solely from payment of principals and interests. The corporate investment policy explicitly requires the company to hold its bonds to maturity.