Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
September 2012 |
| Nomor Soal |
: |
14 |
SOAL
Berikut ini merupakan sumber dari surplus changes, kecuali
- Change in admitted assets
- Change in net unrealized capital gains or (loses)
- Dividends to stockholders
- Change in asset valuation reserves
| Pembahasan |
Chapter 6 Page163-164 [1]:
Figure 6-7. Capital and Surplus Account:
- Change in net unrealized capital gains or (losses)
- Change in non-admitted assets and related items
- Change in liability for reinsurance in unauthorized companies
- Change in reserve on account of change in valuation basis
- Change in asset valuation reserve
- Change in treassury stock
- Change in surplus in Separate Accounts Statement
- Capital Changes
- Surplus adjustments
- Dividends to stockholders
- Aggregate write-ins for gains and losses in surplus
- Net change in capital and surplus for the year
- Capital and surplus
[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. Change in admitted assets |
