Pembahasan Soal Ujian Profesi Aktuaris
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%
Apabila diketahui number of common share outstanding adalah 1.000 dan tidak ada preferred stock dividends, tentukan nilai earning per share-nya (pilih yang paling mendekati):
- 17,3
- 15,0
- 12,5
- 11,1
- 8,5
PEMBAHASAN
| Rumus | \(Earning\,per\,share = \frac{{Net\,income – \Pr effered\,stock\,dividends}}{{Common\,shares\,outs\tan ding}}\) \({\mathop{\rm Re}\nolimits} turn\,on\,equity = \frac{{Net\,income}}{{Stockholder’s\,equity}}\) |
| Kalkulasi | \(17,0\% = \frac{{Net\,income}}{{50.000}}\) \(Net\,income = 50.000 \times 17,0\% = 8.500\) \(Earning\,per\,share = \frac{{8.500 – 0}}{{1.000}} = 8,5\) |
| Jawaban | e. 8,5% |