Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2016 |
| Nomor Soal | : | 28 |
SOAL
Untuk soal 24-28 gunakan data-data dibawah ini:
Net Gain from operations : 4.000
Net Income : 5.000
Invested income : 8.000
Total revenues : 13.000
Beginning capital and surplus : 25.000
Capital and surplus : 40.000
Realized capital gains and losses : 10.000
Average Invested Assets : 120.000
Total investment : 140.000
Total Assets : 160.000
SAP: Statutory Accounting Principles
GAAP: Generally Accepted Accounting Principles
Hitunglah investment yield berdasarkan SAP:
- 0,036
- 0,042
- 0,057
- 0,067
| Diketahui | Net Gain from operations : 4.000
Net Income : 5.000
Invested income : 8.000
Total revenues : 13.000
Beginning capital and surplus : 25.000
Capital and surplus : 40.000
Realized capital gains and losses : 10.000
Average Invested Assets : 120.000
Total investment : 140.000
Total Assets : 160.000 |
| Rumus yang digunakan | Chapter 19 Page 621[1] : Investment Yield (SAP) \(= \frac{{Invested\_income}}{{Average\_Invested\_Assets}}\) |
| Proses pengerjaan | Investment Yield (SAP) \(= \frac{{Invested\_income}}{{Average\_Invested\_Assets}}\)
Investment Yield (SAP) \(= \frac{{8.000}}{{120.000}} = 0,0667 \approx 0,067\)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | d. 0,067 |
