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 |