Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Diketahui data sebagai berikut :
- Stocks
- Bonds
- Real estate
- Mortage loans
- Land
- Buildings
- Money market funds
- Certificate of deposit
- Treasury bills
- Computer equipment
Manakah dari jenis asset di atas yang dikategorikan sebagai long term asset:
- i, ii, iii, v, vi, x benar
- i, ii, iii, iv, v, vi, vii, viii benar
- i, ii, iii, iv, v, vi, ix, x benar
- i, ii, iii, iv, v, vi, x benar
- i, ii, iii, iv, v, vi, vii, viii, ix, x benar
PEMBAHASAN
Figure 7-2 typical classification of insurance company assets[1]
| Types of Assets | Investment Classification | |
| Short-Term | Long-Term | |
| Stocks | X | |
| Bonds | X | |
| Real estate | X | |
| Mortgage loans | X | |
| Land | X | |
| Buildings | X | |
| Money market funds | X | |
| Certificates of deposit | X | |
| Treasury bills | X | |
| Computer equipment | X | |
[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. i, ii, iii, iv, v, vi, x benar[/showhide]