Pembahasan Ujian PAI: A40 – No. 20 – Juni 2010

Internal Factor for premium income

• product features
• sales distribution system
• investment policy
• management vision

External factor for premium income :

• regulatory requirement
• accounting standard
• interest rates
• taxes
• competitor
• markets

^[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.