Pembahasan Soal Ujian Profesi Aktuaris
Penjualan kembali obligasi yang dimiliki oleh perusahaan, termasuk aktivitas arus kas:
Investing activities are transactions that involve the purchase or sales of long-term assets and the lending of fund to another entity. An insurer’s investing activities include (1) purchasing and selling bonds, mortgage loans, stocks, real estate, equipment and another long-term assets, and (2) making loans and collecting the principal and interest on those loans.
Jawaban: b. Investasi
 Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.