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 |