Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Perusahaan asuransi jiwa Easy Claim memiliki investasi tertentu dengan skedul pembayaran hasil investasi berupa bunga pada tanggal 31 Oktober, 31 Januari, 30 April, dan 31 Juli.
Porsi bunga bulan Nopember dan Desember, dikategorikan sebagai :
- Unearned income
- Deffered income
- Uncollected income
- Accrued income
- Collected income
Accrued income [1]is income that the insurer has already earned but which is not receivable until a specified date in the next fiscal year (that is, after December 31).
For example, suppose an insurer has a particular investment with interest payments scheduled to be paid to the insurer on October 31, Januari 31, April 30, and July. The portion of interest for November and December is identified as due and accrued investment income until the insurer receives it on January 31. Individual policyowners have no legal obligation to remit policy premium payments; therefore, premium income typically is not accrued because accrued income must be legally collectible.
Jawaban: d. accrued income
[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
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