Pembahasan Ujian PAI: A40 – No. 16 – Mei 2012

Liquid assets are short term assets in that they are expected to be converted into cash or consumed within the current accounting period, generally one year :

• Cash
• Cash equivalent :
  • Certificates of deposit
  • Treasury bills
  • Commercial paper and receivables such as premium due and reinsurance ceded

^[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.