Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Mei 2011 |
| Nomor Soal | : | 12 |
SOAL
Bagian dari surplus perusahaan yang tersedia untuk dibagikan kepada pemilik participating policies disebut
- Divisible surplus
- Surplus notes
- Assigned Surplus
- Paid-insurplus
| Pembahasan | Chapter 6 Page 153[1]:
The divisible surplus is the amount of an insurer’s surplus that is available for distribution to owner of participating policies
[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. Divisible surplus |
