Page 356 - asuransi bintang annual report flipbook 2023

PT ASURANSI BINTANG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2023 dan 2022 (Angka-angka Disajikan dalam Ribuan Rupiah, kecuali Dinyatakan Lain) Perhitungan Batas Tingkat Solvabilitas - Induk Perusahaan 2023 Tingkat Solvabilitas Aset yang diperkenankan 728.639.521 Kewajiban 586.400.613 Jumlah Tingkat Solvabilitas 142.238.908 Modal Minimum Berbasis Risiko Risiko Kegagalan Debitur 6.091.699 Risiko Kegagalan Reasuradur 9.585.558 Jumlah Risiko Kredit 15.677.257 Risiko Likuiditas 6.409.074 Risiko Pasar Risiko Perubahan Harga Pasar 37.958.421 Risiko Perubahan Nilai Tukar Mata Uang Asing 204.011 Risiko Perubahan Tingkat Bunga 1.132.426 Jumlah Risiko Pasar 39.294.858 Risiko Asuransi 37.830.392 Risiko Operasional 970.000 Jumlah MMBR 100.181.581 Kelebihan (Kekurangan) Batas Tingkat Solvabilitas 42.057.327 Rasio Pencapaian Solvabilitas 141,98% b. Rasio Keuangan Rasio investasi terhadap cadangan teknis dan hutang klaim retensi sendiri Rasio premi neto terhadap premi bruto Rasio premi neto terhadap modal sendiri Rasio beban pendidikan dan pelatihan terhadap biaya pegawai dan pengurus Rasio keuangan Perusahaan tahun 2023 dan 2022 masing-masing dihitung sesuai dengan Peraturan Otoritas Jasa Keuangan No. 5 Tahun 2023 dan No. 71/POJK.05/2016. PT ASURANSI BINTANG Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022 (Figures are Presented in Thousands of Rupiah, unless Otherwise Stated) Solvency Margin Calculation - Parent Company 2022 782.665.453 631.089.226 151.576.227 7.385.774 10.150.976 17.536.750 3.488.669 40.847.660 203.956 - 41.051.616 41.454.649 855.233 104.386.917 47.189.310 145,21% Solvency Margin Admitted assets Liabilities Total Solvency Margin Risk-Based Minimum Capital Risks of Debtor Failure Risks of Reinsurance Failure Total Debt Risk Liquidity Risk Market Risk Market Price Risk Changes Foreign Exchange Rate Interest Rates Risk Changes Total Market Risk Insurance Risk Operational Risk Total Risk-Based Minimum Capital Excess of Solvency Margin Solvency Ratio Attained 2023 %% 153,42 20,23 10,22 0,53 b. Financial Ratios 2022 - 97 - 150,33 50,73 47,73 1,66 Investments ratio to technical reserve and own retention claims Net premiums to gross premiums ratio Net premiums to equity ratio Training and education expense to personnel expense ratio The Company’s financial ratios in 2023 and 2022 are calculated based on the Regulation of Financial Service Authority No. 5 of 2023 and No. 71/POJK.05/2016.