Penerimaan kupon obligasi yang dimiliki oleh perusahaan, termasuk aktivitas arus kas:
Operating activities are those activities associated with a company’s major lines of business and involve transactions that directly determine a company’s net income. An insurer’s operating activities are generally associated with the sale and maintenance of insurance product and services. These activities include (1) selling insurance and annuity products, (2) paying claims, (3) receiving investment income (such as bond interest and dividend income on stocks), (4) increasing or decreasing the liability for future policy benefits, and (5) paying expenses.[1]
Jawaban: a. Operasional
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
