Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntasi |
| Periode Ujian | : | November 2011 |
| Nomor Soal | : | 13 |
SOAL
Hitunglah insurance leverage ratio, apabila diketahui:
- Current liabilities : 400.000
- Total liabilities : 10.000.000
- Contractual reserve : 2.000.000
- Capital and surplus : 5.000.000
- Total asset : 19.000.000
- 0,2
- 0,4
- 5,26
- 10,526
| Diketahui | - Current liabilities : 400.000
- Total liabilities : 10.000.000
- Contractual reserve : 2.000.000
- Capital and surplus : 5.000.000
- Total asset : 19.000.000
|
| Rumus yang digunakan | Chapter 19 Page 621[1] :
\(Insurance\_leverage\_ratio{\rm{ }} = \frac{{Contractual\_reserve}}{{Capital\_and{\rm{ }}\_surplus}}\) |
| Proses pengerjaan | \(Insurance\_leverage\_ratio{\rm{ }} = \frac{{Contractual\_reserve}}{{Capital\_and{\rm{ }}\_surplus}}\)
\(Insurance\_leverage\_ratio{\rm{ }} = \frac{{2.000.000}}{{5.000.000}} = 0,4\)
[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. 0,4 |
