Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
November 2010 |
Nomor Soal |
: |
21 |
SOAL
Penurunan dari surplus perusahaan asuransi jiwa yang disebabkan oleh biaya tahun pertama yang tinggi dan ketentuan pencadangan untuk produk baru, disebut dengan:
- Surplus strain
- Issue strain
- New business strain
- a,b dan c 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 |
d. a,b dan c benar |