Premiums and Reinsurance Receivables
r. Pengakuan Pendapatan dan Beban serta Liabilitas Kontrak Asuransi
r. Revenues and Expenses Recognition and Insurance Contract Liabilities
Pendapatan Premi Premium Income Premi yang diperoleh sehubungan dengan kontrak asuransi dari asuransi atau reasuransi jangka pendek diakui sebagai pendapatan selama periode polis kontrak berdasarkan proporsi jumlah proteksi yang diberikan. Dalam hal periode polis berbeda secara signifikan dengan periode risiko misalnya pada penutupan jenis pertanggungan asuransi konstruksi, maka seluruh premi yang diperoleh tersebut diakui sebagai pendapatan selama periode risiko. Premium earned in relation to insurance contracts of short-term insurance or reinsurance are recognized as revenue over the period of the policy contract in proportion to the amount of protection to the amount of protection provided. When the policy period significantly different with the risk period e.q., at the close of the type of construction insurance coverage, all earned premiums are recognized as revenue over the period of risk. Premi selain kontrak asuransi jangka pendek diakui sebagai pendapatan pada saat jatuh tempo. Premium other than short-term insurance contracts are recognized as revenue at maturity. Premi dari polis bersama coinsurance diakui sebesar proporsi premi Grup. Premium from coinsurance policies is recognized based on the Group’s proportionate share of the premium. Grup mereasuransikan sebagian risiko atas akseptasi pertanggungan yang diperoleh kepada perusahaan asuransi lain dan perusahaan reasuransi. Jumlah premi dibayar atau bagian premi atas transaksi reasuransi prospektif diakui sebagai premi reasuransi sesuai periode kontrak reasuransi secara proporsional dengan proteksi yang diberikan. Pembayaran atau kewajiban atas transaksi reasuransi retrospektif diakui sebagai piutang reasuransi sebesar kewajiban yarg dibukukan sehubungan kontrak reasuransi tersebut. The Group reinsures part of its total accepted risk to other insurance and reinsurance companies. Premiums paid or share in the reinsurance premium on prospective reinsurance transactions are recognized as reinsurance premium over the reinsurance contract period based on the coverage provided. Premium payments or liabilities on retroactive reinsurance transactions are recognized as reinsurance payables in the amount equivalent to the recorded liability in relation to the reinsurance contract. Porsi reasuransi atas premi belum merupakan pendapatan ditentukan secara konsisten dengan pendekatan yang digunakan dalam menentukan premi yang belum merupakan pendapatan, berdasarkan syarat dan ketentuan dari kontrak reasuransi tersebut. Unearned premiums portion of reinsurance is determined consistently with the approach used in determining the unearned premiums, based on terms and conditions of the reinsurance contract. Beban Klaim Claims Expense Beban klaim meliputi klaim disetujui settled claims, klaim dalam proses penyelesaian termasuk klaim yang terjadi namun belum dilaporkan dan beban penyelesaian klaim. Beban klaim tersebut diakui sebagai beban Claims expense consisted of settled claims, claims in process, including claims incurred but not yet reported and claim settlement expenses. Claims are recognized as expenses when the obligation to settle the claims is incurred. TheParts
» Annual Report Jasindo 2016 Latest
» alexander Lay, s.H. LL.m Didit mehta Pariadi, s.e, m.m
» Dra. solihah, ak, mm, aaaiK, Cma, Ca. syarifudin, s.sos, m.si, aaiK
» untung H. santosa, se, mm, aaaiK
» Drs. sahata L. Tobing, mm, aaaiK
» Drs. Saparudin, Ak, MBA, AAAIK, CMA, CA
» Yuko Gunawan ST, AAAIK, ACII
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» Drs.Andi M. A, Ak, MM, CMA, CA
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» Rony Romdany, SE.Ak., AAAIK, MM, CMA, CA
» Ricky Tri Wahyudi, ST, AAAIK
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» Premiums Receivable a. Berdasarkan Tertanggung:
» By Transactions with Insured:
» Berdasarkan Umur: By Method Age:
» Reinsurance Receivables Berdasarkan Mata Uang: By Currencies:
» Pajak Dibayar di Muka Prepaid Taxes
» Other Accounts Receivable Berdasarkan Mata Uang: By Currencies:
» Aset Reasuransi Reinsurance Assets
» Investasi Investments Berdasarkan Mata Uang: By Currencies:
» Deposito Berjangka Time Deposits
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» Investment in Shares of Stock
» Nilai wajar investasi tersedia untuk dijual didasarkan pada harga pasar investasi yang
» Property and Equipment Fair values of available for sale investments are based on market prices
» Properti Investasi Investment Properties
» Utang Reasuransi Reinsurance Payable
» Commissions Payable Fair values of available for sale investments are based on market prices
» Liabilitas Kontrak Asuransi Insurance Contract Liabilities
» Utang Lain-lain Other Accounts Payable
» Nilai Wajar Aset Keuangan dan Fair Value of Financial
» Alokasi dan Distribusi Saldo Laba Appropriation and Distribution
» Kepentingan Non-Pengendali Non-Controlling Interest
» Pendapatan Premi Premium Income
» Claim Expense Fair values of available for sale investments are based on market prices
» Other Underwriting Expenses - Net
» Income from Investments Fair values of available for sale investments are based on market prices
» Pendapatan Beban Lain-lain Other Income Expenses
» Liabilitas Imbalan Kerja Employee Benefit Liability
» Saldo dan Transaksi Hubungan Berelasi Balances and Transactions With Related
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» Tujuan dan Kebijakan Manajemen Management Objectives and Policies
» Program Reasuransi Treaty Proporsional Proportional Treaty Reinsurance Program
» Other Significant Information a. Analisis Kekayaan dan Perhitungan Batas
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