Pembahasan Soal Ujian Profesi Aktuaris
Terdapat beberapa bentuk dasar dari nilai non forfeiture yang dapat dipilih, yaitu
- Cash surrender
- Reduced paid-up insurance
- Extended term insurance
- Hanya i benar
- Hanya ii yang benar
- i dan ii benar
- ii dan iii benar
- i, ii dan iii benar
- Cash surrender: when a policy owner decides to terminate his or her policy and has elected the cash surrender value option, insurance protection stops and the insurer calculates the cash surrender value owed to the policy The insurer then remits this amount to the policy owner, and the company has no further obligation under the policy.
- Reduced paid-up or extended term insurance: in applying the reduced paid-up or extended term insurance non forfeiture options, a policy owner receives an equivalent value in the form of paid-up term or extended term insurance, paid-up whole life insurance, or paid-up endowment insurance. When a policy continues under one of these options, with no dividend accumulations or loans outstanding, the insurer need not make an accounting entry.
Jawaban: e. i, ii dan iii benar
 Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.