Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
A40 – Akuntansi |
| Periode Ujian |
: |
Juni 2016 |
| Nomor Soal |
: |
7 |
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
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PEMBAHASAN
Characteristic of certain reserves[1]
| Claim Fluctuation Reserve
(Statutory and GAAP) |
- Enables the insurer to absorb unexpected claims experience while offering stable premiums to group medical insurance policyholders
|
| Premium Deficiency Reserve
(Statutory only) |
- Must be established when the valuation net premium exceeds the gross premium
|
| Contingency Reserves
(Statutory only) |
- Established voluntary
- Serve as a cushion against future adverse experience
- Considered a surplus account on the balance sheet
|
| Interest Maintenance Reserve (IMR)
(Statutory only) |
- Absorbs capital gains and losses on certain investments caused by interest rate changes
- Gain and losses must be realized
- Covers bonds, mortgages, and preffered stock only
- Allows gains and losses to gradually affect the capital and surplus accounts
|
| Asset Valuation Reserve (AVR)
(Statutory only) |
- Absorbs credit-related capital gains and losses
- Absorbs realized and un realized gains and losses
- Each year insurers must perform calculations in order to determine whether they must increase their AVR
- Allows gain and losses to gradually affect the capital and surplus accounts
|
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.
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