Pembahasan Ujian PAI: A40 – No. 28 – Mei 2011

Types of special surplus:

• Group annuity contingency reserve
• Participation in separate accounts
• Mortality fluctuation reserve
• Contingency reserve for large risk
• Special contingency reserve
• Reserve for home office remodeling
• Group life contingency reserve
• Real estate reserve
• Currency exchange reserve
• Cash value deficiency reserves

^[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.