Dibawah ini merupakan external users yang mempunyai indirect financial interest:
policyowners
beneficiaries
insureds
rating agencies
Pembahasan
Chapter 1 Page 9[1]:
external user indirect financial interest:
sercurity and exchange commission
office of the superintendent of financial institutions
national association of insurance commissioner
american institture of certified public accountants
canadian institture of chartered accounttants
financial accounting standard board
rating agencies
stock exchanges
state guaranty funds
taxation authorities (federal, state, or provincial and local)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
