Pembahasan Ujian PAI: A40 – No. 18 – November 2013

Nonforfeiture values may take one of three basics forms:

1. Cash surrender
2. Reduced paid-up insurance
3. Extended term insurance

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