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 |
