Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
September 2012 |
Nomor Soal |
: |
19 |
SOAL
Diketahui :
- Present value of future benefit = 555.000
- Present value of future net premiums = 475.000
- Accumulated value of net premiums = 425.000
- Accumulated cost of insurance = 345.000
Hitunglah policy reserves nya
- 80.000
- 90.000
- 130.000
- 210.000
Diketahui |
- Present value of future benefit = 555.000
- Present value of future net premiums = 475.000
- Accumulated value of net premiums = 425.000
- Accumulated cost of insurance = 345.000
|
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 = 425.000 – 345.000 = 80.000
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
a. 80.000 |