Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Juni 2010 |
| Nomor Soal |
: |
25 |
SOAL
Berikut ini merupakan external sources dari capital and surplus, kecuali:
- Stock issue
- Sale of a line business
- Net gains from operations
- Change in corporate form
| Pembahasan |
Chapter 11 Page 363 [1]:
Sources of capital and surplus:
- Internal sources
- Net gains from operations
- Gains from the sale of invested assets
- Decrease in non admitted assets
- Decreases in the valuation of policy reserves or claims reserves
External sources
- Reinsurance
- Selling a line of business
- Stock issue
- Surplus notes issues (United states only)
- Change in corporate form
[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. Net gains from operations |
