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 |
