Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | A40 – Akuntansi |
| Periode Ujian | : | November 2014 |
| Nomor Soal | : | 16 |
SOAL
Diketahui:
- Present value of future benefit = 450.000
- Present value of future net premium = 300.000
- Accumulated value of net premiums = 350.000
- Accumulated cost of insurance = 200.000
Hitunglah policy reservesnya:
- 000
- 000
- 000
- 000
| Rumus | Terdapat dua metode: The Prospective Method
Policy Reserve = Present Value (PV) of Future Benefits – Present Value (PV) of Future Net Premiums The Retroprospective Method
Policy Reserve = Accumulated Value of Net Premiums – Accumulated Cost of Insurance |
| Pembahasan | The Prospective Method
Policy Reserve = 450.000 – 300.000 = 150.000The Retroprospective Method
Policy reserve = 350.000 – 200.000 = 150.000 |
| Jawaban | b. 150.000 |
