Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Klaim dimana perusahaan asuransi telah menolak untuk membayar klaim yang terjadi tetapi kemungkinan di masa depan akan dibayar klaimnya, disebut dengan
- Claims in the course of settlement
- Due and unpaid claims
- Resisted claims
- Incurred but not reported claims
PEMBAHASAN
Claim liabilities, are liabilities for all types of insurance policy and annuity contract claims that must be settled. These claims include:[1]
- 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 dispute 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 (IBNR) reported claims are claims that were incurred during an accounting period but have not been reported to the insurer as of the annual statement date.
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.
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