Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Juni 2014 |
| Nomor Soal | : | 14 |
SOAL
Yang tidak termasuk ke dalam asset valuation reserves adalah
- Kas
- Obligasi
- Hipotik (mortgage)
- Pinjaman polis
- properti
- iv dan v
- i dan iv
- iii, iv dan v
- ii, iii dan iv, v
| Pembahasan | Chapter 6 Page 156 [1]: The asset valuation reserves (AVR) minimizes the effects of credit-related capital gains and losses realized on the sale of insurer’s invested assets, including bonds, stocks, mortgages, and real estate.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | b. i dan iv |
