Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2013 |
| Nomor Soal | : | 9 |
SOAL
Untuk soal 9-12 gunakan data-data dibawah ini:
Net Gain from operations : 1.000
Net Income : 2.000
Invested income : 5.000
Total revenues : 7.000
Beginning capital and surplus : 20.000
Capital and surplus : 30.000
Realized capital gains and losses : 15.000
Average Invested Assets : 100.000
Total investsasi : 120.000
Total Assets : 150.000
Hitunglah return on capital berdasarkan SAP:
- 0,01
- 0,03
- 0,04
- 0,05
| Diketahui | Net Gain from operations : 1.000
Net Income : 2.000
Invested income : 5.000
Total revenues : 7.000
Beginning capital and surplus : 20.000
Capital and surplus : 30.000
Realized capital gains and losses : 15.000
Average Invested Assets : 100.000
Total investsasi : 120.000
Total Assets : 150.000 |
| Rumus yang digunakan | Chapter 19 Page 621[1]
\(Return\_on\_capital\_ratio{\rm{ }} = \frac{{net\_gain\_from\_operations}}{{beginning\_capital\_and\_surplus}}\) |
| Proses pengerjaan | \(Return\_on\_capital\_ratio{\rm{ }} = \frac{{net\_gain\_from\_operations}}{{beginning\_capital\_and\_surplus}}\)
\(Return\_on\_capital\_ratio{\rm{ }} = \frac{{1.000}}{{20.000}} = 0,05\)
[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. 0,05 |
