Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2011 |
| Nomor Soal | : | 28 |
SOAL
Berikut ini merupakan jenis dari special surplus, kecuali:
- Cash value deficiency surplus
- Reserve for home office remodeling
- Mortality fluctuation reserves
- Stockholder dividend reserves
| Pembahasan | Chapter 11 Page 372[1]: Types of special surplus: - Group annuity contingency reserve
- Participation in separate accounts
- Mortality fluctuation reserve
- Contingency reserve for large risk
- Special contingency reserve
- Reserve for home office remodeling
- Group life contingency reserve
- Real estate reserve
- Currency exchange reserve
- Cash value deficiency reserves
[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. Stockholder dividend reserves |
