Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2016 |
| Nomor Soal | : | 21 |
SOAL
Klaim yang telah ditolak oleh perusahaan asuransi untuk dibayar, tetapi terdapat kemungkinan untuk dibayar dimasa yang akan datang, disebut:
- Due and unpaid claims
- Resisted claims
- Claims in the course of settlements
- Incurred but not reported claims
| Pembahasan | Chapter 6 Page 153[1] : Policy and contract claims, also called claims liabilities, are liabilities for all type 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 were incurred during an accounting period but have not been reported to the insurer as of the annual statement date.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | b. Resisted claims |
