Pembahasan Soal Ujian Profesi Aktuaris
SOAL
cadangan yang harus dibentuk ketika valuasi net premium melebihi gross premium adalah:
- asset valuation reserve
- claim fluctuation reserve
- premium deficiency reserve
- contingency reserve
- mortality fluctuation reserve
PEMBAHASAN
Figure 9-12. characteristics of certain reserve[1]
| Claim fluctuation reserve (statutory and GAAP) |
|
| Premium Deficiency Reserve (Statutory only) |
|
| Contingency reserves (statutory only) |
|
| Interest Maintenance Reserve (IMR) (Statutory only) |
|
| Asset Valuation Reserve (AVR) (Statutory only) |
|
Jawaban: c. premium deficiency reserve
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.