Pembahasan Soal Ujian Profesi Aktuaris
Yang tidak termasuk kedalam kategori Owner’s Equity adalah:
- Additional Paid-in Capital
- Treasury Stock
- Outstanding Stock
- Unassigned Surplus (SAP) or Retained Earnings (GAAP)
Stock that has been issued is called outstanding stock or stock outstanding. Outstanding stock does not include a company’s treasury stock.
Jawaban: c. outstanding stock
 Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.