Pembahasan Ujian PAI: A40 – No. 18 – Maret 2015

Policy and Contract Claims[1], also called claim liabilities, are liabilities for all types of insurance policy and annuity contract claims that must be settled. These claims include:

• Due and Unpaid Claims are claims that have been approved by an insurer but have not yet been paid to the policy beneficiary.
• Resisted Claims, also called disputed claims, are claims that an insurer has refused to pay but that it may pay in the future.
• Claims in the Course of Settlement are claims that have been reported to an insurer and that are being investigated.
• Incurred but not reported (IBNR) Claims are claims that have been reported to an insurer and that are being investigated.

Jawaban: c. Resisted claims

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.