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 assets 20.000
Gross gain from operation 10.000
Income 80.000
Realized capital gain and losses 50.000
Investment income 15.000
Beginning capital and surplus 50.000
Beginning surplus 35.000
Average invested assets 170.000
Contractual reserve 150.000
Total liabilities 190.000

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

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