27 April, 2024

Pembahasan Ujian PAI: A40 – No. 23 – November 2018

25 February 2019

by Fista Meita K.

with no comment

A40 - Akuntansi Aktuaria Edukasi Pembahasan Ujian Profesi Aktuaris (Persatuan Aktuaris Indonesia / PAI)

Pembahasan Soal Ujian Profesi Aktuaris

Institusi	:	Persatuan Aktuaris Indonesia (PAI)
Mata Ujian	:	Akuntansi
Periode Ujian	:	November 2018
Nomor Soal	:	23

SOAL

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]