Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Karakteristik dari cadangan tertentu yang hanya terjadi pada statutory accounting, adalah
- Interest Maintenance Reserves
- Claim Fluctuation Reserves
- Contingency Reserves
- Asset Valuation Reserves
- i dan ii benar
- i, ii dan ii benar
- i, iii dan iv benar
- ii, iii dan iv benar
- i, ii, iii dan iv benar
PEMBAHASAN
Characteristic of certain reserves[1]
| Claim Fluctuation Reserve (Statutory and GAAP) |
|
| Premium Deficiency Reserve (Statutory only) |
|
| Contingency Reserves (Statutory only) |
|
| Interest Maintenance Reserve (IMR) (Statutory only) |
|
| Asset Valuation Reserve (AVR) (Statutory only) |
|
Jawaban: c. i, iii dan iv benar
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.