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 |
