Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | A40 – Akuntansi |
| Periode Ujian | : | Juni 2016 |
| Nomor Soal | : | 30 |
SOAL
| Total revenue | Rp. 100.000.000.000 |
| Policy benefit | Rp. 45.000.000.000 |
| Operating expenses | Rp. 35.000.000.000 |
| Controllable investment | Rp. 80.000.000.000 |
| Property and equipment | Rp. 10.000.000.000 |
| Others assets | Rp. 5.000.000.000 |
| Stockholder’s equity | Rp 4.000.000.000 |
Minimum required rate of return : 12%
Berapakah residual incomenya?
- 480.000.000
- 10.400.000.000
- 11.400.000.000
- 12.000.000.000
- 20.000.000.000
PEMBAHASAN
| Rumus | - Residual income = operational income – capital charge
- Operational income = total revenue – total disbursement
Total disbursement = policy benefit + operating expenses - Capital charge = minimum rate x controllable investment
|
| Pembahasan | - Total disbursement = 45.000.000.000 + 35.000.000.000
= 80.000.000.000 - Operational income = 100.000.000.000 – 80.000.000.000
= 20.000.000.000 - Capital charge = 12% x 80.000.000.000 = 9.600.000.000
- Residual income = 20.000.000.000 – 9.600.000.000 = 10.400.000.000
|
| Jawaban | b. 10.400.000.000 |
