Property:Has topic definition
The one-line definition of the topic whose [[ID:]] registry page carries this fact — set by Module:ID from Data:term_map.json.
M
Solvency II valuation basis: the economic balance sheet and valuation of assets and liabilities for solvency purposes. +
Solvency II eligible own funds: amount, tiering, and composition (IFRS equity bridge: see Equity to own funds reconciliation). +
Product offering and features by line, including launches and product changes (rate changes on the in-force portfolio: see Pricing). +
N
Premium volume split by line of business or product, not by reportable segment. +
Reconciliation of management's alternative performance measures to the nearest IFRS or GAAP figure. +
Legal proceedings and disputes and their potential financial effect. +
Intellectual property: brands, trademarks, and patents. +
O
Assets, liabilities, and equity at the reporting date. +
Events after the reporting date and their effect. +
Earnings split by customer type: retail, commercial, institutional. +
Credit quality of the investment portfolio: rating mix and impairment risk (not the risk-management framework — see Credit risk). +
Deferred acquisition costs / insurance acquisition cash flows: capitalization, amortization, and recoverability. +
Basis of preparation of the financial statements: reporting framework applied and scope of consolidation (individual policies and estimates: see Accounting policies). +
P
Report front matter: table of contents, about-this-report, and document-level reading conventions (accounting basis of preparation: see Reporting basis). +
Market risk exposure: interest rate, equity, spread, property, and currency risk (currency-translation effects on reported results: see Exchange rates). +
Earnings split by line of business or product, not by reportable segment. +
Solvency II technical provisions: best estimate plus risk margin (accounting reserves: see Reserves). +
Q
Fee and commission revenue, e.g. from asset management, unit-linked, and service business. +
Discounting of insurance liabilities: rates used, discount benefit on new claims, and the unwind through insurance finance income and expenses. +