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| Section | Weight | Objectives |
|---|---|---|
| Understand corporate governance principles | 12% | - Governance structures and responsibilities - Compliance and ethical requirements - Risk management frameworks |
| Understand accounting principles and application | 18% | - Basic accounting concepts and standards - Income, expenditure and profit measurement - Asset and liability recognition |
| Understand the structure of the insurance industry | 10% | - Market distribution channels - Main sectors and participants - Regulatory framework and bodies |
| Understand insurance business management | 12% | - Business objectives and strategy - Underwriting and claims processes - Operational activities and controls |
| Case studies integrating all learning outcomes | 10% | |
| Analyse business performance using financial ratios | 10% | - Interpretation and limitations of ratios - Profitability and efficiency ratios - Solvency and liquidity measures |
| Understand insurance company accounts and standards | 10% | - Solvency and capital reporting - Specific accounting rules for insurers - Statutory and regulatory reporting |
| Understand financial strength of insurance companies | 10% | - Capital adequacy requirements - Reserving and risk capital - Rating agencies and financial assessments |
| Understand roles and functions within insurance organisations | 8% | - Professional roles and responsibilities - Key departments and their interactions |
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質問 # 83
For what transactions are debit notes raised?
正解：A
解説：
In the double-entry accounting system, a debit note is a document raised by a seller to a buyer, or more generally by a creditor to a debtor, to formally record an amount owed to the seller. For an insurance company, debit notes are typically raised for all amounts owed to the business by other parties , which in an insurance context can include premiums due from policyholders via brokers, reinsurance recoveries owed by reinsurers, or commissions from co-insurers. The debit note serves as a formal request for payment and the accounting entry records an increase in the receivable (debit the debtor) and an increase in the associated revenue (credit the income). This contrasts with credit notes, which reduce an amount owed, for example, when a premium is returned for a policy cancellation. This operational procedure is a practical application within the Financial Accounting Principles main topic, ensuring the matching concept is applied correctly, through which earned income is balanced by a corresponding increase in the asset (the debtor).
質問 # 84
An insurer's Articles of Association must include
正解：D
解説：
The Articles of Association are one of the two foundational constitutional documents for every company registered with Companies House (the other being the Memorandum/Certificate of Incorporation). Their legal purpose is to set out the regulations for the company's internal management and administration. This includes, for example, the rules for appointing directors, issuing shares, conducting general meetings, and the voting rights attached to different classes of shares. They are a binding contract between the company and its shareholders. The Articles do not contain operational documents like premium rates or board minutes, nor do they contain the year-end statutory financial reports. The source material explicitly states they "must include the regulations for the running of the insurer's internal affairs." This governance framework, explored in the Insurance Company Environment topic, is critical because any major strategic shift, such as a takeover plan needing shareholder agreement at a general meeting, must be executed in strict compliance with the procedures defined in these Articles.
質問 # 85
What information must be used to calculate the return on equity?
正解：D
解説：
Return on Equity (ROE) is a core financial performance ratio that measures the profitability generated from the shareholders' capital invested in the company. The formula, as confirmed by the source material, is Profit After Tax / Capital . The numerator uses the ultimate "bottom-line" profit attributable to ordinary shareholders, which has been subject to all operating expenses, financing costs, and tax. The denominator is the shareholders' equity, commonly referred to as capital, which is the net asset figure from the balance sheet representing the owners' stake. This ratio is an essential metric in the Financial Performance Ratios topic because it allows comparison of an insurer's profitability against its cost of capital and other investment opportunities. Using gross written premium or investment income alone, or mixing total assets and liabilities without considering the income statement performance, would not provide this definitive measure of capital efficiency. The external extract confirms the precise necessary components: "Profit after tax and capital."
質問 # 86
The senior managers of an insurance company are reviewing performance against a monthly requirement to have no IT downtime of greater than 30 minutes a quarter. They are reviewing what?
正解：D
解説：
This scenario describes the review of a Key Risk Indicator (KRI). A KRI is a metric used to provide an early signal of increasing risk exposure in various areas of an organization's operations. An IT downtime threshold of no more than 30 minutes per quarter is a classic operational risk KRI. It monitors the potential for a technology failure, which is a significant hazard risk that can disrupt business processes, impact customer service, and cause financial loss. Unlike a Key Performance Indicator (KPI), which measures the achievement of strategic goals, a KRI specifically tracks the level of risk against a predefined tolerance. The fact that managers are reviewing it periodically against a limit confirms its use as a monitoring tool within the company's risk management framework. This concept ties directly to the Management Accounting and Budgeting topic, where operational performance is analyzed, but here the "requirement" nature elevates it to a risk control benchmark, essential for maintaining solvency and operational resilience as defined in the insurance company's risk appetite.
質問 # 87
The calculation kernel is an essential element of
正解：C
解説：
Within the Solvency II regulatory regime, an internal model approved by the regulator must be a comprehensive risk quantification system. At its core is the calculation kernel , which the source defines as
"an essential element of the Solvency II internal model capital assessment." The kernel is the mathematical engine that takes the specified input data on risks (underwriting, market, credit, operational) and their correlations, runs the prescribed algorithms and simulations, and outputs the probability distribution forecast to calculate the Solvency Capital Requirement (SCR). It is the model's technical heart, entirely distinct from an accounting system or a management control cycle. This concept is directly linked to the Capital Management and Solvency main topic. The internal model's design, including the kernel, must pass the "use test" to prove it is embedded in decision-making, linking the technical calculation directly to the quality and level of capital adequacy as assessed by a rating agency's methodology. The PRA's Individual Capital Guidance is the final overlay of supervisory judgment on the model's output.
質問 # 88
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