Pembahasan Ujian PAI: A40 – No. 2 – Mei 2012

Typical liability for life and health insurance companies include :

• Policy reserves
• Claim reserves
• Advance premium
• Unpaid policy claims
• Accounts payable
• Notes payable
• Agents commission payable
• Income taxes payable

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