Pembahasan Ujian PAI: A40 – No. 29 – Juni – 2015

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.