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.

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Showing 20 pages using this property.
G
Non-traditional holdings: private equity, private debt, hedge funds, and infrastructure.  +
Premium volume split by customer type: retail, commercial, institutional.  +
Insurance and underwriting risk in the risk profile: biometric, lapse, expense, and P&C exposure (underwriting performance and ratios: see Underwriting).  +
H
Goodwill and intangible assets: carrying amounts and impairment testing.  +
Claims development triangles by accident or underwriting year.  +
Lease positions: right-of-use assets and lease liabilities.  +
I
Composition and roles of the board and executive management.  +
Accounting policies and estimates, including new standards adopted.  +
Operating cost base: acquisition and administrative expenses and cost trends.  +
Earnings split by geography, region, or country, not by reportable segment.  +
J
Business in run-off: legacy and closed books no longer actively written.  +
The unrealized gain and loss position on the investment portfolio and valuation movements taken to OCI or the revaluation reserve, not the P&L investment result.  +
The period's investment earnings through the income statement: investment income, realized and fair-value gains and losses in P&L, and the resulting return (OCI valuation movements: see Unrealized gains & losses).  +
K
Income tax expense, effective tax rate, and deferred tax positions.  +
Premium volume split by geography, region, or country, not by reportable segment.  +
L
Internal control system, compliance and internal audit functions, and controls over financial reporting (ICFR).  +
Distribution: agents, brokers, bancassurance, direct, and partnerships.  +
Breakdown of the book by segment, product, geography, customer type, or distribution channel.  +
Pricing and rate change achieved on the portfolio, including treaty renewal pricing for reinsurers, and pricing adequacy (premium volume and growth: see Premiums).  +
M
Credit and counterparty risk: exposure to default of issuers, reinsurers, and other counterparties (portfolio rating mix: see Investments / Credit quality; reinsurer balances: see Reinsurance recoverables).  +