Cadangan yang digunakan untuk persediaan pembayaran biaya yang disebabkan oleh berbagai kejadian yang tidak dapat diprediksi, disebut :
Group contingency reserve | Provides a reserve for greater-than-anticipated losses caused by an unusual concentration of risk under a group program. Some states require group contingency reserves. |
| Claim fluctuation reserve | Enables the insurer to absorb unexpected claims experience while offering stable premiums to group medical insurance policyholders. |
| Participation in separate accounts | Absorbs increase in future actual expenses in future actual expenses, as compared to the expense charge assumed in the guarantees of separate account variable annuities. |
| Special contingency reserve | Provides for paying the costs caused by various unforeseen events. |
| Contingency reserve for large risks | Absorbs the effect of paying claims insured under large policies that an insurer has not reinsured.[1] |
Jawaban: d. Special contingency reserve
[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
