Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Berikut ini merupakan sumber dari surplus changes:
- Change in asset valuation reserve
- Change in net realized capital gain or (losses)
- Dividends to stockholders
- Capital changes
- Change in admitted assets
- ii, dan v benar
- i, iii, dan iv benar
- i, iii, dan v benar
- ii, iv, dan v benar
- i, iii, iv, dan v
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PEMBAHASAN
- Change in asset valuation reserve is the increase or decrease in the AVR for the year.
- Change in net realized capital gain or (losses), which is similar to the unrealized gains and losses that is for invested assets such as stocks, certain bonds, and certain mortgages, the difference between the asset’s book value and its admitted value (statutory accounting) or its current market value (GAAP) as of the financial statement date.
- Dividends to stockholders are direct distributions of surplus, much the same as dividends are paid out from retained earnings on GAAP statement.
- Capital changes represent the changes made to the paid-in capital account and to from the surplus account.
- Change in admitted assets and related items, which refer primarily not to increases and decreases in the book values of assets such a furniture and equipment used in insurance operations.[1]
Jawaban: b. i, iii, dan iv benar
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
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