Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Mei 2011 |
Nomor Soal |
: |
37 |
SOAL
Apabila diketahui:
- Investment turnover : 1.7
- Total revenues : 6.000.000
- Policy benefit : 2.000.000
- Operating expenses : 1.500.000
- Capital charge : 1.000.000
Hitunglah residual incomenya:
- 1.000.000
- 1.500.000
- c. 000.000
- 2.500.000
Diketahui |
- Investment turnover : 1.7
- Total revenues : 6.000.000
- Policy benefit : 2.000.000
- Operating expenses : 1.500.000
- Capital charge : 1.000.000
|
Rumus yang digunakan |
Chapter 18 Page 576[1] :
Residual Income (RI) = Operating Income – Capital Charge |
Proses pengerjaan |
Operating Income = Total Revenue – Policy benefit – Operating expenses
Operating Income = 6.000.000 – 2.000.000 – 1.500.000 = 2.500.000
Residual Income (RI) = 2.500.000 – 1.000.000 = 1.500.000
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
b. 1.500.000 |