Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Mei 2011 |
Nomor Soal |
: |
18 |
SOAL
- 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 reserves-nya:
- 100.000
- 150.000
- 200.000
- 250.000
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
|
Rumus yang digunakan |
Chapter 9 Page 276[1] :
Policy reserve = Accumulated value of net premiums – Accumulated cost of reinsurance |
Proses pengerjaan |
Policy reserve = Accumulated value of net premiums – Accumulated cost of reinsurance
Policy reserve = 350.000 – 200.000 = 150.000
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
b. 150.000 |