Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2010 |
| Nomor Soal | : | 12 |
SOAL
Rasio yang dapat menggambarkan seberapa efektif manajer investasi dapat memperoleh return yang cukup atau lebih tinggi pada portofolio investasi perusahaan, disebut
- Net yield ratio
- Gross profit ratio
- Net profit ratio
- Statutory return on assets
| Pembahasan | Chapter 19 Page 619 [1]: Investment Yield Ratio also called net yield, measures how effectively an insurance company’s investment managers can earn adequate or higher returns on the company’s investment portfolio.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | a. Net yield ratio |
