Rasio yang dapat menggambarkan seberapa efektif manajer investasi dapat memperoleh return yang cukup atau lebih tinggi pada portofolio investasi perusahaan, diebut
- Net Yield Ratio: how effectively an insurance company’s investment managers can earn adequate or higher returns on the company’s investment portofolio.
- Gross Profit Ratio: provides a simple measure of the growth of an insurance company’s capital and surplus.
- Net Profit Ratio: shows how much after-tax profit is generated by each dollar of total revenue.
- Statutory Return on Assets: the ratio of an insurer’s net gain from operations to its average invested assets.
- Net Gain to Total Income Ratio: to measure the share of operating income, that is, operating revenues less operating expenses, that represents net profit, insurers apply.
Jawaban: a. Hanya i benar
Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.