Pembahasan-Soal-Ujian-Profesi-Aktuaris

Pembahasan Ujian PAI: A40 – No. 22 – November 2016

Pembahasan Soal Ujian Profesi Aktuaris

Institusi:Persatuan Aktuaris Indonesia (PAI)
Mata Ujian:A40 – Akuntansi
Periode Ujian:November 2016
Nomor Soal:22

SOAL

Liquid assets20.000
Gross gain from operation10.000
Income80.000
Realized capital gain and losses50.000
Investment income15.000
Beginning capital and surplus50.000
Beginning surplus35.000
Average invested assets170.000
Contractual reserve 150.000
Total liabilities190.000

Apabila diketahui gross profit ratio 15%, berapakah nilai dari gross contribution to surplus :

  1. 30.750
  2. 25.500
  3. 28.500
  4. 12.000
  5. 5.250