Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Jika diketahui :
- Current liabilities : 500.000
- Total Liabilities : : 10.000.000
- Contractual reserve : 3.000.000
- Capital and surplus : 5.000.000
- Total Asset : 19.000.000
Maka insurance leverage ratio nya sebesar
- 0.16
- 0.30
- 0.60
- 0.40
| Diketahui |
|
| Rumus yang digunakan | Chapter 19 Page 618[1] : \(Financial\_leverage\_ratios{\rm{ }} = \frac{{contractual\_reserves}}{{capital\_and\_surplus}}\) |
| Proses pengerjaan | \(Financial\_leverage\_ratios{\rm{ }} = \frac{{contractual\_reserves}}{{capital\_and\_surplus}}\)
\(Financial\_leverage\_ratios{\rm{ }} = \frac{{3.000.000}}{{5.000.000}} = 0,6\) [1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | c. 0.60 |