Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Maret 2016 |
| Nomor Soal |
: |
24 |
SOAL
Untuk soal 24-28 gunakan data-data dibawah ini:
Net Gain from operations : 4.000
Net Income : 5.000
Invested income : 8.000
Total revenues : 13.000
Beginning capital and surplus : 25.000
Capital and surplus : 40.000
Realized capital gains and losses : 10.000
Average Invested Assets : 120.000
Total investment : 140.000
Total Assets : 160.000
SAP: Statutory Accounting Principles
GAAP: Generally Accepted Accounting Principles
Hitunglah Return on Capital berdasarkan SAP:
- 0,52
- 0,325
- 0,16
- 0,10
| Diketahui |
Net Gain from operations : 4.000
Net Income : 5.000
Invested income : 8.000
Total revenues : 13.000
Beginning capital and surplus : 25.000
Capital and surplus : 40.000
Realized capital gains and losses : 10.000
Average Invested Assets : 120.000
Total investment : 140.000
Total Assets : 160.000 |
| Rumus yang digunakan |
Chapter 19 Page 621[1] :
Return on Capital (SAP) \(= \frac{{Net\_gain\_{\rm{ }}from\_operation}}{{Beginning\_capital\_and\_surplus}}\) |
| Proses pengerjaan |
Return on Capital (SAP) \(= \frac{{Net\_gain\_{\rm{ }}from\_operation}}{{Beginning\_capital\_and\_surplus}}\)
Return on Capital (SAP) \(= \frac{{4.000}}{{25.000}} = 0,16\)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
c. 0,16 |
