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 |
