Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2016 |
| Nomor Soal | : | 24 |
SOAL
Perusahaan asuransi menggunakan metode net present value untuk menghitung profitability index untuk meranking proposal mereka. A profitability index merupakan rasio dari:
- Present value of future cash flows/investment
- Present value of future cash flows/total income
- Present value of future income/investment
- Present value of invested income/investment
- Present value of future cash flows/beginning capital and surplus
| Pembahasan | Chapter 17 Page 558[1]: Profitability index (PI) is the ratio of the present value of future cash flows to the amount of investment, or
\(Profitability\_index{\rm{ }}\left( {PI} \right){\rm{ = }}\frac{{Present\_value\_of\_future\_cash\_flows}}{{investment}}\)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | a. Present value of future cash flows/investment |
