Pembahasan Soal Ujian Profesi Aktuaris
Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian | : | Akuntansi |
Periode Ujian | : | Mei 2011 |
Nomor Soal | : | 34 |
SOAL
Untuk soal 34 s.d 37
Apabila diketahui:
- Investment turnover : 1.7
- Total revenues : 6.000.000
- Policy benefit : 2.000.000
- Operating expenses : 1.500.000
- Capital charge : 1.000.000
Hitunglah controllable investment nya
- 3.529.412
- 2.647.059
- 2.352.941
- 1.470.588
Diketahui | - Investment turnover : 1.7
- Total revenues : 6.000.000
- Policy benefit : 2.000.000
- Operating expenses : 1.500.000
- Capital charge : 1.000.000
|
Rumus yang digunakan | Chapter 18 Page 576[1] :
\(Investment\_turnover = \frac{{Total\_revenues}}{{controllable\_investment}}\) |
Proses pengerjaan | \(Investment\_turnover = \frac{{Total\_revenues}}{{controllable\_investment}}\)
\(controllable\_investment = \frac{{Total\_revenues}}{{Investment\_turnover}}\)
\(controllable\_investment = \frac{{6.000.000}}{{1.7}} = 3.529.411,76 \approx 3.529.412\)
[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. 3.529.412 |