Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2013 |
| Nomor Soal | : | 8 |
SOAL
Perusahaan asuransi mempunyai sumber eksternal dari modal dan surplus, yaitu
- Ceding risiko asuransi ke reasuransi
- Menerbitkan stock
- Menerbitkan surplus notes
- Menerima sumbangan surplus dari perusahaan induk (parent company)
- ii dan iii benar
- i, ii dan iii benar
- ii, iii dan iv benar
- i, ii, iii dan iv benar
| Pembahasan | Chapter 11 Page 354[1]: External sources of capital and surplus for insurers include: - Ceding insurance risk to a reinsurer
- Selling a line of business or a subsidiary
- Issuing stock
- Issuing surplus notes
- Changing corporate form
- Receiving a surplus contribution from a parent company
- Issuing bonds
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | d. i, ii, iii dan iv benar |
