Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Mei 2012 |
| Nomor Soal | : | 23 |
SOAL
Karakteristik dari cadangan tertentu yang hanya terjadi pada statutory accounting, adalah :
- Asset Valuation Reserves
- Interest Maintenance Reserves
- Contingency Reserves
- Claim Fluctuation Reserves
- I, II, dan III benar
- II, III dan IV benar
- II dan IV benar
- I dan IV benar
| Pembahasan | Chapter 9 Page 301 [1]:- Claim Fluctuation Reserve (Statutory and GAAP)
- Premium Deficiency Reserve (Statutory Only)
- Continvency Reserve (Statutory Only)
- Interest Maintenance Reserve (IMR) (Statutory Only)
- Asset Valuation Reserve (AVR) (Statutory Only)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | a. I, II, dan III benar |
