Pembahasan Ujian PAI: A40 – No. 27 – Maret 2014

The difference between the cost of borrowing the funds and the return earned using these funds is called the margin, also called the spread, marginal return, or profit margin.

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