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 |
