Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Juni 2014 |
Nomor Soal |
: |
25 |
SOAL
Sumber internal untuk capital and surplus adalah:
- Sale of line business
- Net loss from operation
- Change in corporate form
- Stock issue
- Gain from sale of invested assets
- i, iii dan v benar
- ii dan v benar
- i, iii dan iv benar
- ii, iii dan iv benar
Pembahasan |
Chapter 11 Page 363 [1]:
Internal Sources of Capital and Surplus:
- Net gains from operations
- Gains from sale of invested assets
- Decrease in nonadmitted assetts (United States Only)
- Decrease in the valuation of policy reserves or claim reserves
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
b. ii dan v benar |