Pembahasan Ujian PAI: A40 – No. 29 – Mei 2012

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.