Pembahasan Soal Ujian Profesi Aktuaris
Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian | : | A40 – Akuntansi |
Periode Ujian | : | November 2016 |
Nomor Soal | : | 23 |
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 |
Berapakah nilai net gain to total income, apabila diketahui return on capital ratio nya adalah 13% :
- 5%
- 6%
- 7%
- 8%
- 9%
PEMBAHASAN
Rumus | \(Net\,gain\,\,to\,total\,income = \frac{{Net\,gain\,operational}}{{Total\,income\, + \,{\mathop{\rm Re}\nolimits} alized\,capital\,gain\,and\,losses}}\)
\(Net\,gain\,operational = \,{\mathop{\rm Re}\nolimits} turn\,on\,capital\,ratio\,\, \times \,\,Beginning\,capital\,and\,surplus\) |
Kalkulasi | \(Net\,gain\,operational\, = \,13\% \, \times \,50.000\)
\(= \frac{{13}}{{100}}\, \times \,\,50.000\,\, = \,\,6.500\)
\(Net\,gain\,to\,total\,income\, = \frac{{6.500}}{{80.000\, + \,50.000}}\)
\(= \frac{{6.500}}{{130.000}}\, = \,0.05\, = \,5\% \) |
Jawaban | a. 5% |