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 |
