Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
November 2011 |
Nomor Soal |
: |
3 |
SOAL
Data berikut digunakan untuk soal 1, 2 dan 3 (Rp)
Net Gain from operations : 200.000.000
Net Income : 300.000.000
Invested income : 500.000.000
Beginning Capital and surplus : 1.000.000.000
Average invested assets : 12.000.000.000
Total Assets : 20.000.000.000
Hitunglah rasio-rasio profitability berdasarkan SAP berikut ini dengan menggunakan data di atas:
Investment Yield
- 1,5%
- 1,67%
- 2,5%
- 4,17%
Diketahui |
- Net Gain from operations : 200.000.000
- Net Income : 300.000.000
- Invested income : 500.000.000
- Beginning Capital and surplus : 1.000.000.000
- Average invested assets : 12.000.000.000
- Total Assets : 20.000.000.000
|
Rumus yang digunakan |
Chapter 19 Page 619[1] :
\(Investment\_Yield{\rm{ }} = {\rm{ }}\frac{{Invested\_income}}{{Average\_invested\_assets}}{\rm{ }}\) |
Proses pengerjaan |
\(Investment\_Yield{\rm{ }} = {\rm{ }}\frac{{Invested\_income}}{{Average\_invested\_assets}}{\rm{ }}\)
\(Investment\_Yield{\rm{ }} = {\rm{ }}\frac{{500.000.000}}{{12.000.000.000}}{\rm{ = 4}}{\rm{.17\% }}\)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
d. 4,17% |