Pembahasan Soal Ujian Profesi Aktuaris
Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian | : | Akuntansi |
Periode Ujian | : | November 2015 |
Nomor Soal | : | 3 |
SOAL
Penerimaan perusahaan asuransi pada umumnya adalah hal-hal di bawah ini, kecuali:
- Penerimaan premi
- Penerimaan hasil investasi
- Penerimaan biaya manajemen
- Penerimaan sewa
- Penerimaan dari hasil penjualan barang promosi
Pembahasan | Chapter 2 Page 44 [1]: Typical revenues for life and health insurers include: - Premium income
- Investment income (ex: Interes on bonds and mortgage loans, rental income on real estate, and dividend on stock)
- Fee income
Chapter 12 Page 401 [1]: Other Sources of Revenue:
A growing source of revenues for some insurers is management fees related to the side funds associated with unoversal life insurance and variable annuity products. [1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban | e. Penerimaan dari hasil penjualan barang promosi |