Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Juni 2014 |
Nomor Soal |
: |
18 |
SOAL
Pengurangan surplus yang dikarenakan biaya tahun pertama yang tinggi dan persyaratan cadangan terkait dengan produk baru disebut dengan :
- Surplus strain
- Issue strain
- New business strain
- loss strain
- i benar
- i dan iii benar
- i, ii dan iii benar
- i, ii, iii, dan iv benar
Pembahasan |
Chapter 6 Page 288[1]:
Surplus strain, also known as issue strain or new business strain, is the decrease in an insurer’s surplus caused by the high first years costs and the reserving requirements associated with new product
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
c. i, ii dan iii benar |