Pembahasan Soal Ujian Profesi Aktuaris
Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian | : | Akuntansi |
Periode Ujian | : | November 2010 |
Nomor Soal | : | 6 |
SOAL
Karakteristik dari cadangan tertentu yang hanya terjadi pada statutory accounting, adalah:
- Claim Fluctuation Reserves
- Contingency Reserves
- Interest Maintenance Reserves
- Asset Valuation Reserves
- i dan ii benar
- i,ii dan ii benar
- ii,iii dan iv benar
- iii dan iv benar
Pembahasan | Chapter 9 Page 301 [1]: - Claim Fluctuation Reserve (Statutory and GAAP)
- Premium Deficiency Reserve (Statutory Only)
- Continvency Reserve (Statutory Only)
- Interest Maintenance Reserve (IMR) (Statutory Only)
- Asset Valuation Reserve (AVR) (Statutory Only)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban | c. ii,iii dan iv benar |