Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | September 2012 |
| Nomor Soal | : | 20 |
SOAL
Klaim yang termasuk pending claim dikarenakan perusahaan asuransi mengalami kesulitan menentukan penerima pembayaran manfaat (proper payee) adalah …
- Incurred but not yet reported
- Reported but not yet approved
- Reported but denied
- Approved but not yet paid
| Pembahasan | Chapter 9 Page 287[1]: Figure 9 -10. Categories of pending claims | pending claims | incurred | reported | approved | paid | | incurred but not yet reported (IBNR) | Yes | No | No | No | | reported but not yet approved | Yes | Yes | No | No | | approved but not yet paid | Yes | Yes | Yes | No | | approved but not yed paid in full | Yes | Yes | Yes | ongoing | | reported but denied | Yes | Yes | No | No |
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | d. Approved but not yet paid |
