Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
A40 – Akuntansi |
| Periode Ujian |
: |
Mei 2018 |
| Nomor Soal |
: |
20 |
SOAL
Diketahui data per 31 Desember sebagai berikut:
- Liquid assets : 32.000
- Stockholder’s equity : 50.000
- Realized capital gain and losses : 25.000
- Investment income : 15.000
- Beginning capital and surplus : 80.000
- Beginning surplus : 35.000
- Total liabilities : 350.000
- Return on Equity : 17,0%
- Capital & Surplus ratio : 11,43%
- Net yield : 8,33%
- Quick liquidity ratio : 14,22%
- Return on Capital : 12,50%
Tentukan nilai gross leverage ratio (pilih yang paling mendekati):
- 875,0%
- 642,9%
- 562,5%
- 437,5%
- 281,3%
| DIketahui |
\(Gross\,leverage\,ratio = \frac{{Contractual\,reserves}}{{Capital\,and\,surplus}}\)
\(Contractual\,reserves = \frac{{Liquid\,Assets}}{{Quick\,Liquidity\,Ratio}}\)
\(Capital\,and\,surplus\,ratio = \frac{{Capital\,and\,surplus}}{{Total\,liabilities}}\) |
| Kalkulasi |
\(Contractual\,reserves = \frac{{32.000}}{{14,22\% }} = 225.035,162\)
\(11,43\% = \frac{{Capital\,and\,surplus}}{{350.000}}\)
\(Capital\,and\,surplus = 350.000 \times 11,43\% = 4.005\)
\(Gross\,leverage\,ratio = \frac{{225.035,162}}{{4.005}} = 5,6251759 = 562,5179\% \) |
| Jawaban |
c. 562,5% |
