Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2013 |
| Nomor Soal | : | 3 |
SOAL
Pada suatu asuransi kesehatan diketahui:
- Incurred claims: 100.000
- Earned premium: 1.000.000
- Health insurance expense: 50.000
Berapakah combined rationya:
- 55%
- 10%
- 15%
- 60%
| Diketahui | - Incurred claims: 100.000
- Earned premium: 1.000.000
- Health insurance expense: 50.000
|
| Rumus yang digunakan | Chapter 19 Page 628-629[1] : Loss Ratio \({\rm{ = }}\frac{{{\rm{Incurred\_Claims}}}}{{{\rm{Earned\_Premiums}}}}\)
Expense Ratio \({\rm{ = }}\frac{{{\rm{Health\_Insurance\_Expenses}}}}{{{\rm{Earned\_Premiums}}}}\)
Combined Ratio = Loss Ratio + Expense Ratio |
| Proses pengerjaan | Loss Ratio \({\rm{ = }}\frac{{100.000}}{{1.000.000}} = 0,1\)
Expense Ratio \({\rm{ = }}\frac{{50.000}}{{1.000.000}} = 0,05\)
Combined Ratio = 0,1 + 0,05 = 0,15 = 15%
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | c. 15% |
