Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntasi |
Periode Ujian |
: |
Mei 2012 |
Nomor Soal |
: |
4 |
SOAL
Cadangan yang digunakan untuk persediaan pembayaran biaya yang disebabkan oleh berbagai kejadian yang tidak terprediksikan, disebut :
- Special contingency reserve
- Contingency reserves for large risks
- Group contingency reserve
- Participation in separate account
Pembahasan |
Chapter 9 Page 297[1] :
Special contingency reserve : Provides for paying the costs caused by various unforeseen event
[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. Special contingency reserve |