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 |