Pembahasan Soal Ujian Profesi Aktuaris
Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian | : | Akuntansi |
Periode Ujian | : | Agustus 2019 |
Nomor Soal | : | 3 |
SOAL
Penurunan nilai surplus suatu perusahaan asuransi yang disebabkan oleh tingginya biaya tahun/pertama serta nilai cadangan yang terbentuk atas penjualan produk baru, disebut sebagai:
- New business strain
- Acquisition expense gap
- First year issue over-run
- Underwriting constraint
- Surplus loss
Pembahasan | Chapter 9 Page 288[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 years costs and the reserving requirements associated with new product. [1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban | a. New business strain |