Pembahasan Ujian PAI: A40 – No. 28 – November 2016

PEMBAHASAN

Five alternatives, called policy dividend payment options or dividend payment options, enable participating policyowners to select the manner in which they want their policy dividends disbursed. Policyowners can choose to have their policy dividends.[1]

• Paid in cash
• Applied to reduce the premium due on the policy
• Left with the company to accumulate at interest
• Applied to purchase paid-up additions to the policy
• Applied to purchase one-year term insurance (known as the fifth dividend option)

Jawaban: d. ii

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.