Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Bagian dari surplus yang tersisa setelah dikurangi kewajiban, modal, dan surplus khusus dari asset yang diperkenankan disebut dengan:
- Divisible surplus
- Free surplus
- Unassigned surplus funds
- a dan b benar
- a, b dan c benar
Unassigned surplus, also called unassigned surplus funds, divisible surplus, or free surplus, is the amount of surplus remaining after deducting liabilities, capital, and specil surplus from admitted assets.[1]
Jawaban: e. a, b dan c benar
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.