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 |
