Pembahasan Ujian PAI: A40 – No. 3 – November 2015

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.