Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Juni 2014 |
Nomor Soal |
: |
26 |
SOAL
Jumlah surplus yang tersisa setelah pengurangan liabilitas, capital, dan special surplus dari admitted assets, disebut dengan:
- residual surplus
- free surplus
- unassigned surplus funds
- divisible surplus
- i, dan iii benar
- ii dan iv benar
- i, ii dan iii benar
- ii, iii dan iv benar
Pembahasan |
Chapter 11 Page 372[1]:
Unassigned surplus, also called unassigned surplus funds, divisible surplus, or free surplus, is the amount of surplus remaining after deducting liabilities, capital, and special surplus from admitted assets.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
d. ii, iii dan iv benar |