Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
November 2013 |
Nomor Soal |
: |
26 |
SOAL
Penurunan surplus yang disebabkan karena biaya tahun pertama yang tinggi dan persyaratan pencadangan yang dikaitkan dengan produk yang baru disebut
- Surplus strain
- Surplus notes
- Issue strain
- New business strain
- i dan iii benar
- ii dan iv benar
- i, iii dan iv benar
- ii, iii dan iv benar
Pemabahasan |
Chapter 17 Page 537[1]:
Surplus strain, also known as issue strain or new business strain, is the decrease in an insurer’s surplus caused by the high first-year costs and the reserving requirements associated with new products.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
c. i, iii dan iv benar |