Di dalam pernyataan tahunan, perusahaan asuransi harus menyertakan informasi tentang policy and contract claim atau yang sering disebut dengan claim liabilities. Salah satu diantaranya adalah klaim dimana perusahaan asuransi telah menolak untuk membayar klaim yang terjadi namun ada kemungkinan perusahaan tersebut harus membayar di kemudian hari, yang disebut dengan:
PEMBAHASAN
Policy and contract claims, also called claim liabilities[1]:
| Due and unpaid claims | Claims that have been approved by an insurer but have not yet been paid to the policy beneficiary. |
| Resisted claims | Also called disputed claim, are claims that an insurer has refused to pay but that it may pay in the future. |
| Claims in the course of settlement | Claims that have been reported to an insurer and that are being investigated. |
| Incurred but not reported | Claims that were incurred during an accounting period but have not been reported to the insurer as of the annual statement date. |
| Reported but not admitted | The insurer estimates the amount of its liability for denied claims that have been resisted (contested) and provides a contingency reserve in case a court determines that the insurer is liable for the claim payment. |
Jawaban: b. 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.
