Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Diketahui akun-akun dari statement of operation sebagai berikut:
| Premium income: life | 3.000 |
| Premium income: annuity considerations | 1.000 |
| Premium income: health | 800 |
| Increase in liability for future benefits | 100 |
| Other revenue | 500 |
| Life benefit | 2.500 |
| Annuity benefit | 1.000 |
| Health benefit | 700 |
| Agent commissions expense | 100 |
| Salaries | 900 |
| General expense | 1.300 |
| Net investment income | 2.000 |
Pilihlah jawaban yang paling mendekati
Dengan menggunakan data di atas, hitunglah:
Net profit margin:
- 0,070
- 0,102
- 0,770
- 0,095
- 0,530
PEMBAHASAN
Total Premium Income = Life + Annuity Considerations + Health= 3.000 + 1.000 + 800 = 4.800
Total Revenue = Total Premium Income + Net Investment Income + Other Revenue
Total Revenue = 4.800 + 2.000 + 500 = 7.300
Net income = Earnings before income tax expenses – Tax expenses = 700 – 210 = 490
Net Profit Margin = \(\frac{{{\rm{Net Income}}}}{{{\rm{Total Revenue}}}}\) = \(\frac{{490}}{{7300}} = 0,0671 \cong 0,07\)
Jawaban: a. 0,070