Pembahasan Soal Ujian Profesi Aktuaris
SOAL
. Diketahui data posisi per 31 Desember sebagai berikut :
| Premium received | 500.000 |
| Investment income received | 60.000 |
| Net income | 60.000 |
| Increase in benefit payable | 55.000 |
| Increase in accrued investment income | 50.000 |
| Increase in deferred policy acquisition cost | 15.000 |
| Income tax | 40.000 |
| Operating expenses | 200.000 |
Hitunglah Net cash flow from operating activities dengan menggunakan Indirect method:
- 50.000
- 150.000
- 300.000
- 320.000
- 370.000
| Rumus | Net cash flow from operating activities = Net income + (Increase in benefit payable – Increase in accrued investment income – Increase in deferred policy acquisition cost) |
| Pembahasan | Net cash flow from operating activities = 60.000 + (55.000 – 50.000 – 15.000) = 50.000 |
| Jawaban | a. 50.000 |