16. 美國監理會計準則(SAP)設立了某些負債科目，以便將保險人盈餘變動降到最少，這些負債科目是? (A) Policy Reserve 與 Interest Maintenance Reserve (B) Asset Valuation Reserve 與 Interest Maintenance Reserve (C) Asset Valuation Reserve 與 FX Maintenance Reserve (D) Special Reserve 與 Interest Maintenance Reserve