Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
A40 – Akuntansi |
Periode Ujian |
: |
November 2016 |
Nomor Soal |
: |
23 |
SOAL
Liquid assets |
20.000 |
Gross gain from operation |
10.000 |
Income |
80.000 |
Realized capital gain and losses |
50.000 |
Investment income |
15.000 |
Beginning capital and surplus |
50.000 |
Beginning surplus |
35.000 |
Average invested assets |
170.000 |
Contractual reserve |
150.000 |
Total liabilities |
190.000 |
Berapakah nilai net gain to total income, apabila diketahui return on capital ratio nya adalah 13% :
- 5%
- 6%
- 7%
- 8%
- 9%
PEMBAHASAN
Rumus |
\(Net\,gain\,\,to\,total\,income = \frac{{Net\,gain\,operational}}{{Total\,income\, + \,{\mathop{\rm Re}\nolimits} alized\,capital\,gain\,and\,losses}}\)
\(Net\,gain\,operational = \,{\mathop{\rm Re}\nolimits} turn\,on\,capital\,ratio\,\, \times \,\,Beginning\,capital\,and\,surplus\) |
Kalkulasi |
\(Net\,gain\,operational\, = \,13\% \, \times \,50.000\)
\(= \frac{{13}}{{100}}\, \times \,\,50.000\,\, = \,\,6.500\)
\(Net\,gain\,to\,total\,income\, = \frac{{6.500}}{{80.000\, + \,50.000}}\)
\(= \frac{{6.500}}{{130.000}}\, = \,0.05\, = \,5\% \) |
Jawaban |
a. 5% |