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100+ Free III IC-46 Practice Questions

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2026 Statistics

Key Facts: III IC-46 Exam

100

Online MCQs per paper

III Examination Handbook

2 hours

Exam duration

III Examination Handbook

60%

Passing mark (75% Distinction)

III Examination Handbook

30

Credit points for IC-46

III credit-point system

INR 600

India paper fee (30 credits) w.e.f. 1.4.2026

III Table of Fees

INR 800

Fresh registration (India) w.e.f. 1.4.2026

III Table of Fees

III IC-46 is a 100-question, 2-hour online MCQ paper on General Insurance Accounts Preparation and Regulation of Investment. Passing requires 60% (Distinction from 75%). India paper enrollment for this 30-credit subject is INR 600 w.e.f. 1.4.2026, plus INR 800 registration for fresh candidates (taxes extra).

Sample III IC-46 Practice Questions

Try these sample questions to test your III IC-46 exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which accounting standard is specifically concerned with 'Revenue Recognition' in the context of general insurance company accounts in India?
A.AS 1
B.AS 3
C.AS 10
D.AS 9
Explanation: Accounting Standard (AS) 9 deals with Revenue Recognition, which is crucial for determining how and when premium income is recognized in the books of a general insurance company.
2As per IRDAI (Preparation of Financial Statements and Auditor's Report of Insurance Companies) Regulations, the financial statements of a general insurance company must include which of the following?
A.Revenue Account, Profit and Loss Account, Balance Sheet, and Receipts and Payments Account
B.Trading Account, Profit and Loss Account, and Balance Sheet
C.Revenue Account, Profit and Loss Account, and Balance Sheet
D.Income and Expenditure Account, and Balance Sheet
Explanation: IRDAI regulations require general insurance companies to prepare a Revenue Account, Profit & Loss Account, Balance Sheet, and a Receipts and Payments (Cash Flow) Account.
3In the Revenue Account of a general insurance company, 'Unexpired Risk Reserve' (URR) for fire and miscellaneous insurance business is usually maintained at what percentage of net premium?
A.50%
B.100%
C.25%
D.10%
Explanation: For fire, marine cargo, and miscellaneous business, URR is generally maintained at 50% of the net premium of the preceding year. Marine hull business typically requires 100%.
4Which of the following qualifies under IRDAI Pattern of Investment / Approved Securities requirements for general insurers?
A.Unlisted equity shares of a start-up company
B.Derivatives for speculative purposes
C.Unsecured loans to directors
D.Central Government Securities
Explanation: Central Government Securities are Approved Securities under the Insurance Act and form the core mandatory Pattern of Investment category for general insurers (not less than 20% of Investment Assets under IRDAI Investment Regulations / successor AFI Regulations).
5The Available Solvency Margin (ASM) is determined by calculating the difference between:
A.Total Assets and Total Liabilities
B.Value of Assets and Value of Liabilities as specified by IRDAI
C.Premium Income and Claims Paid
D.Equity Capital and Debt Capital
Explanation: The Available Solvency Margin (ASM) is the value of assets minus the value of liabilities, both calculated strictly as per the valuation rules specified by IRDAI regulations.
6What is the minimum Control Level of Solvency required to be maintained by a general insurance company in India?
A.1.00
B.1.25
C.1.50
D.2.00
Explanation: IRDAI specifies the Control Level of Solvency as a minimum solvency ratio of 150% (1.50), i.e., Available Solvency Margin divided by Required Solvency Margin must be at least 1.50.
7In the context of reinsurance accounting, what is 'Profit Commission'?
A.Commission paid by the insured to the broker
B.Commission paid by the reinsurer to the ceding company based on the profitability of the ceded business
C.Commission paid by the ceding company to the reinsurer for accepting the risk
D.Commission paid to the agent for bringing in profitable business
Explanation: Profit commission is an additional incentive paid by the reinsurer to the ceding insurer (direct insurer) if the reinsured portfolio generates a profit over a specified period.
8According to AS 3 (Cash Flow Statements), claims paid by a general insurance company are classified under which activity?
A.Investing Activities
B.Financing Activities
C.Operating Activities
D.Extraordinary Activities
Explanation: For an insurance enterprise, accepting premiums and paying claims constitute its primary revenue-generating activities, thus classified as Operating Activities.
9Which Schedule of the financial statements of a general insurance company details 'Operating Expenses related to Insurance Business'?
A.Schedule 1
B.Schedule 2
C.Schedule 3
D.Schedule 4
Explanation: In the format prescribed by IRDAI, Schedule 4 provides the details of Operating Expenses related to Insurance Business.
10What is 'Catastrophe Reserve' in general insurance accounts?
A.A statutory reserve created to meet exceptional losses arising from natural calamities
B.A reserve for day-to-day minor claims
C.A reserve for employee retirement benefits
D.A reserve for uncollected premiums
Explanation: Catastrophe Reserve is created to handle huge, unexpected losses resulting from catastrophic events like earthquakes or floods, ensuring the insurer's stability.

About the III IC-46 Exam

The III IC-46 General Insurance Accounts Preparation and Regulation of Investment exam evaluates candidate understanding of key principles and practical concepts in General Insurance Accounts Preparation and Regulation of Investment. The syllabus encompasses various modules detailed below.

Assessment

100 objective multiple-choice questions in a single online paper. IC-46 is a 30-credit paper under the Insurance Institute of India (III) professional credit system.

Time Limit

2 hours

Passing Score

60% (Distinction at 75% or above)

Exam Fee

INR 600 per subject (30 credit points) for India candidates; fresh candidates also pay INR 800 registration (inclusive of life membership). Taxes extra. Fees w.e.f. 1.4.2026 per III Table of Fees. (Insurance Institute of India (III))

III IC-46 Exam Content Outline

4 questions

Operating Activities

Practice questions focusing on operating activities concepts.

4 questions

Reserves

Practice questions focusing on reserves concepts.

3 questions

Revenue Account

Practice questions focusing on revenue account concepts.

3 questions

Valuation

Practice questions focusing on valuation concepts.

3 questions

Operating Expenses

Practice questions focusing on operating expenses concepts.

3 questions

Rsm

Practice questions focusing on rsm concepts.

3 questions

Ibnr

Practice questions focusing on ibnr concepts.

3 questions

Inadmissible Assets

Practice questions focusing on inadmissible assets concepts.

2 questions

As 9

Practice questions focusing on as 9 concepts.

2 questions

Reporting

Practice questions focusing on reporting concepts.

2 questions

Government Securities

Practice questions focusing on government securities concepts.

2 questions

Asm

Practice questions focusing on asm concepts.

2 questions

Solvency Ratio

Practice questions focusing on solvency ratio concepts.

2 questions

Control Level

Practice questions focusing on control level concepts.

2 questions

As 3

Practice questions focusing on as 3 concepts.

2 questions

Exposure Norms

Practice questions focusing on exposure norms concepts.

2 questions

Concentration Risk

Practice questions focusing on concentration risk concepts.

2 questions

Premium Accounting

Practice questions focusing on premium accounting concepts.

2 questions

Balance Sheet

Practice questions focusing on balance sheet concepts.

2 questions

Impairment

Practice questions focusing on impairment concepts.

2 questions

Terminology

Practice questions focusing on terminology concepts.

2 questions

Goodwill

Practice questions focusing on goodwill concepts.

2 questions

Claims Incurred

Practice questions focusing on claims incurred concepts.

2 questions

Urr

Practice questions focusing on urr concepts.

2 questions

Treaty Types

Practice questions focusing on treaty types concepts.

2 questions

Commission

Practice questions focusing on commission concepts.

2 questions

Disclosures

Practice questions focusing on disclosures concepts.

2 questions

Unlisted Equity

Practice questions focusing on unlisted equity concepts.

2 questions

Governance

Practice questions focusing on governance concepts.

2 questions

Definition

Practice questions focusing on definition concepts.

2 questions

Schedule 4

Practice questions focusing on schedule 4 concepts.

2 questions

Surplus Treaty

Practice questions focusing on surplus treaty concepts.

2 questions

Pnl Account

Practice questions focusing on pnl account concepts.

1 questions

Revenue Recognition

Practice questions focusing on revenue recognition concepts.

1 questions

Irdai Regulations

Practice questions focusing on irdai regulations concepts.

1 questions

Unexpired Risk Reserve

Practice questions focusing on unexpired risk reserve concepts.

1 questions

Approved Investments

Practice questions focusing on approved investments concepts.

1 questions

Profit Commission

Practice questions focusing on profit commission concepts.

1 questions

Reinsurance Treaties

Practice questions focusing on reinsurance treaties concepts.

1 questions

Schedules

Practice questions focusing on schedules concepts.

1 questions

Catastrophe

Practice questions focusing on catastrophe concepts.

1 questions

Calculation

Practice questions focusing on calculation concepts.

1 questions

Portfolio Transfer

Practice questions focusing on portfolio transfer concepts.

1 questions

Proportional Reinsurance

Practice questions focusing on proportional reinsurance concepts.

1 questions

Equity Investments

Practice questions focusing on equity investments concepts.

1 questions

As 17

Practice questions focusing on as 17 concepts.

1 questions

Segment Reporting

Practice questions focusing on segment reporting concepts.

1 questions

Interest Dividend

Practice questions focusing on interest dividend concepts.

1 questions

Reinsurance Inward

Practice questions focusing on reinsurance inward concepts.

1 questions

Npa

Practice questions focusing on npa concepts.

1 questions

Provisions

Practice questions focusing on provisions concepts.

1 questions

Advance Tax

Practice questions focusing on advance tax concepts.

1 questions

Matching Concept

Practice questions focusing on matching concept concepts.

1 questions

Quota Share

Practice questions focusing on quota share concepts.

1 questions

Prudence

Practice questions focusing on prudence concepts.

1 questions

Accounting Principles

Practice questions focusing on accounting principles concepts.

1 questions

As 13

Practice questions focusing on as 13 concepts.

1 questions

Investments

Practice questions focusing on investments concepts.

1 questions

Notes To Accounts

Practice questions focusing on notes to accounts concepts.

1 questions

Fair Value

Practice questions focusing on fair value concepts.

1 questions

Investment Committee

Practice questions focusing on investment committee concepts.

1 questions

Xol

Practice questions focusing on xol concepts.

1 questions

Financing Activities

Practice questions focusing on financing activities concepts.

1 questions

Equity

Practice questions focusing on equity concepts.

1 questions

Schedule 2

Practice questions focusing on schedule 2 concepts.

1 questions

Salvage

Practice questions focusing on salvage concepts.

1 questions

Subrogation

Practice questions focusing on subrogation concepts.

1 questions

Mandatory Investments

Practice questions focusing on mandatory investments concepts.

1 questions

Formula

Practice questions focusing on formula concepts.

1 questions

Retrocession

Practice questions focusing on retrocession concepts.

1 questions

Premium Recognition

Practice questions focusing on premium recognition concepts.

1 questions

Provision

Practice questions focusing on provision concepts.

1 questions

Reserve

Practice questions focusing on reserve concepts.

1 questions

Fixed Assets

Practice questions focusing on fixed assets concepts.

1 questions

Investing Activities

Practice questions focusing on investing activities concepts.

1 questions

Real Estate

Practice questions focusing on real estate concepts.

1 questions

Regulatory Action

Practice questions focusing on regulatory action concepts.

1 questions

Obligatory Treaty

Practice questions focusing on obligatory treaty concepts.

1 questions

Reinsurance Types

Practice questions focusing on reinsurance types concepts.

1 questions

Co Insurance

Practice questions focusing on co insurance concepts.

1 questions

Lead Insurer

Practice questions focusing on lead insurer concepts.

1 questions

As 22

Practice questions focusing on as 22 concepts.

1 questions

Deferred Tax

Practice questions focusing on deferred tax concepts.

1 questions

Securities Premium

Practice questions focusing on securities premium concepts.

1 questions

Appointed Actuary

Practice questions focusing on appointed actuary concepts.

1 questions

Schedule 5

Practice questions focusing on schedule 5 concepts.

1 questions

Share Capital

Practice questions focusing on share capital concepts.

1 questions

As 26

Practice questions focusing on as 26 concepts.

1 questions

Intangible Assets

Practice questions focusing on intangible assets concepts.

1 questions

Reinsurance Line

Practice questions focusing on reinsurance line concepts.

1 questions

Solvency Returns

Practice questions focusing on solvency returns concepts.

1 questions

Filing Frequency

Practice questions focusing on filing frequency concepts.

1 questions

Fronting

Practice questions focusing on fronting concepts.

1 questions

Risk Transfer

Practice questions focusing on risk transfer concepts.

1 questions

Prepaid Expenses

Practice questions focusing on prepaid expenses concepts.

1 questions

Current Assets

Practice questions focusing on current assets concepts.

1 questions

Mtm

Practice questions focusing on mtm concepts.

1 questions

Schedule 8

Practice questions focusing on schedule 8 concepts.

1 questions

Shareholders Funds

Practice questions focusing on shareholders funds concepts.

1 questions

Actuarial Valuation

Practice questions focusing on actuarial valuation concepts.

1 questions

Facultative Reinsurance

Practice questions focusing on facultative reinsurance concepts.

1 questions

As 15

Practice questions focusing on as 15 concepts.

1 questions

Employee Benefits

Practice questions focusing on employee benefits concepts.

1 questions

Liquidity

Practice questions focusing on liquidity concepts.

1 questions

Schedule 11

Practice questions focusing on schedule 11 concepts.

1 questions

Cash Equivalents

Practice questions focusing on cash equivalents concepts.

1 questions

Contingent Liability

Practice questions focusing on contingent liability concepts.

1 questions

Infrastructure

Practice questions focusing on infrastructure concepts.

1 questions

Mandated Investments

Practice questions focusing on mandated investments concepts.

1 questions

Asm Calculation

Practice questions focusing on asm calculation concepts.

1 questions

Bordereau

Practice questions focusing on bordereau concepts.

1 questions

As 28

Practice questions focusing on as 28 concepts.

1 questions

Schedule 3

Practice questions focusing on schedule 3 concepts.

1 questions

Unearned Premium

Practice questions focusing on unearned premium concepts.

1 questions

Claims Index

Practice questions focusing on claims index concepts.

1 questions

Rsm Calculation

Practice questions focusing on rsm calculation concepts.

1 questions

Working Capital

Practice questions focusing on working capital concepts.

1 questions

Indirect Method

Practice questions focusing on indirect method concepts.

1 questions

Custodian

Practice questions focusing on custodian concepts.

1 questions

Safeguarding

Practice questions focusing on safeguarding concepts.

1 questions

Retention Line

Practice questions focusing on retention line concepts.

1 questions

Extraordinary Items

Practice questions focusing on extraordinary items concepts.

1 questions

Statutory Auditor

Practice questions focusing on statutory auditor concepts.

1 questions

Audit Report

Practice questions focusing on audit report concepts.

1 questions

Premium Deficiency

Practice questions focusing on premium deficiency concepts.

1 questions

Ytm

Practice questions focusing on ytm concepts.

1 questions

Fixed Income

Practice questions focusing on fixed income concepts.

1 questions

Schedule 1

Practice questions focusing on schedule 1 concepts.

1 questions

Premium Earned

Practice questions focusing on premium earned concepts.

1 questions

Factor Based

Practice questions focusing on factor based concepts.

1 questions

Treaty Reinsurance

Practice questions focusing on treaty reinsurance concepts.

1 questions

As 5

Practice questions focusing on as 5 concepts.

1 questions

Prior Period Items

Practice questions focusing on prior period items concepts.

1 questions

Characteristics

Practice questions focusing on characteristics concepts.

1 questions

Outstanding Claims

Practice questions focusing on outstanding claims concepts.

1 questions

Ceding Commission

Practice questions focusing on ceding commission concepts.

1 questions

Acquisition Costs

Practice questions focusing on acquisition costs concepts.

1 questions

As 18

Practice questions focusing on as 18 concepts.

1 questions

Related Party

Practice questions focusing on related party concepts.

1 questions

Audit Committee

Practice questions focusing on audit committee concepts.

1 questions

First Method

Practice questions focusing on first method concepts.

1 questions

Premium Index

Practice questions focusing on premium index concepts.

1 questions

Stop Loss

Practice questions focusing on stop loss concepts.

1 questions

Aggregate Xol

Practice questions focusing on aggregate xol concepts.

1 questions

As 2

Practice questions focusing on as 2 concepts.

1 questions

Inventory

Practice questions focusing on inventory concepts.

1 questions

Interest

Practice questions focusing on interest concepts.

1 questions

Valuation Rules

Practice questions focusing on valuation rules concepts.

1 questions

Objectives

Practice questions focusing on objectives concepts.

1 questions

Impact Analysis

Practice questions focusing on impact analysis concepts.

1 questions

Acronym

Practice questions focusing on acronym concepts.

1 questions

As 10

Practice questions focusing on as 10 concepts.

1 questions

Depreciation

Practice questions focusing on depreciation concepts.

1 questions

Appropriation Account

Practice questions focusing on appropriation account concepts.

1 questions

Profit Distribution

Practice questions focusing on profit distribution concepts.

1 questions

Irdai

Practice questions focusing on irdai concepts.

1 questions

Regulatory Body

Practice questions focusing on regulatory body concepts.

How to Pass the III IC-46 Exam

What You Need to Know

  • Passing score: 60% (Distinction at 75% or above)
  • Assessment: 100 objective multiple-choice questions in a single online paper. IC-46 is a 30-credit paper under the Insurance Institute of India (III) professional credit system.
  • Time limit: 2 hours
  • Exam fee: INR 600 per subject (30 credit points) for India candidates; fresh candidates also pay INR 800 registration (inclusive of life membership). Taxes extra. Fees w.e.f. 1.4.2026 per III Table of Fees.

Keys to Passing

  • Complete 500+ practice questions
  • Score 80%+ consistently before scheduling
  • Focus on highest-weighted sections
  • Use our AI tutor for tough concepts

III IC-46 Study Tips from Top Performers

1Study the official III IC-46 coursebook chapter by chapter before mixed mocks.
2Review the core regulations and guidelines relating to this paper.
3Sit full 100-question, 2-hour mocks aiming above 60%, with Distinction practice at 75%+.

Frequently Asked Questions

How many questions are on the III IC-46 exam?

The III objective papers, including IC-46, consist of 100 multiple-choice questions completed in 2 hours online.

What is the IC-46 passing score?

Passing marks for III online MCQ papers are 60% or above. Candidates scoring at least 75% earn Distinction in that subject.

How many credit points does IC-46 carry?

This paper (IC-46) carries 30 credit points under the Insurance Institute of India credit system.