Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Apabila diketahui data berikut ini: [Rp]
Operating income : 500.000.000
Return on revenues : 12%
Investment turnover : 1,2
Capital charge : 200.000.000
Minimum required of return : 10%
Controllable investment : 2.000.000.000
Berapakah residual income nya:
- 200.000.000
- 260.000.000
- 300.000.000
- 1.500.000.000
| Diketahui |
|
| Rumus yang digunakan | Chapter 18 Page 578[1] : Residual Income (RI) = Operating Income – Capital Charge |
| Proses pengerjaan | Residual Income (RI) = Operating Income – Capital Charge Residual Income (RI) = 500.000.000 – 200.000.000 = 300.000.000 [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. 300.000.000 |