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 = 150.000
The Retroprospective Method
Policy reserve = 350.000 – 200.000 = 150.000 |
Jawaban |
b. 150.000 |