Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
November 2010 |
Nomor Soal |
: |
22 |
SOAL
Cadangan yang digunakan untuk persediaan pembayaran biaya yang disebabkan oleh berbagai kejadian yang tidak terprediksikan, disebut:
- Participation in separate account
- Contingency reserves for large risks
- Special contingency reserve
- Group contingency reserve
Pembahasan |
Chapter 9 Page 297 [1]:
Special contingency reserve : Provides for paying the costs caused by various unforeseen event
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
c. Special contingency reserve |