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

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

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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

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