Pembahasan Soal Ujian Profesi Aktuaris
Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian | : | Akuntansi |
Periode Ujian | : | November 2010 |
Nomor Soal | : | 22 |
SOAL
Cadangan yang digunakan untuk persediaan pembayaran biaya yang disebabkan oleh berbagai kejadian yang tidak terprediksikan, disebut:
- Participation in separate account
- Contingency reserves for large risks
- Special contingency reserve
- Group contingency reserve
Pembahasan | Chapter 9 Page 297 [1]: Special contingency reserve : Provides for paying the costs caused by various unforeseen event [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. Special contingency reserve |