Data:Term map.json: Difference between revisions
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Publish term_map.json glossary (data rendered by Module:TermMap / Module:ID) |
Publish term_map.json glossary (data rendered by Module:TermMap / Module:ID) |
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Line 2,461:
"parents": [
"ed0t39ch3f"
],
"aliases": [
"statement of comprehensive income",
"consolidated statement of comprehensive income",
"OCI",
"other comprehensive income",
"total comprehensive income"
],
"definition": "The statement of comprehensive income: net income plus OCI — investment revaluation, insurance finance effects taken outside the P\u0026L, currency translation, and remeasurements."
},
"Premiums": {
Line 2,468 ⟶ 2,476:
"parents": [
"ed0t39ch3f"
],
"aliases": [
"premium income",
"gross written premiums",
"gross premiums written",
"GWP",
"net written premiums",
"premiums earned",
"insurance revenue",
"premium development"
],
"definition": "Top-line volume for the period: written and earned premiums and IFRS 17 insurance revenue."
},
"Premiums / By line of business": {
Line 2,475 ⟶ 2,494:
"parents": [
"wpkf9ycgxf"
],
"aliases": [
"premiums by line of business",
"premiums by product",
"premiums by business line",
"premium mix by product"
],
"definition": "Premium volume split by line of business or product, not by reportable segment."
},
"Premiums / By geography": {
Line 2,482 ⟶ 2,508:
"parents": [
"wpkf9ycgxf"
],
"aliases": [
"premiums by geography",
"premiums by region",
"premiums by country",
"premiums by market"
],
"definition": "Premium volume split by geography, region, or country, not by reportable segment."
},
"Premiums / By customer segment": {
Line 2,489 ⟶ 2,522:
"parents": [
"wpkf9ycgxf"
],
"aliases": [
"premiums by customer segment",
"premiums by customer type",
"premiums by client segment"
],
"definition": "Premium volume split by customer type: retail, commercial, institutional."
},
"Fee income": {
Line 2,496 ⟶ 2,535:
"parents": [
"ed0t39ch3f"
],
"aliases": [
"fee and commission income",
"fee result",
"fee business",
"commission income"
],
"definition": "Fee and commission revenue, e.g. from asset management, unit-linked, and service business."
},
"Earnings": {
Line 2,503 ⟶ 2,549:
"parents": [
"ed0t39ch3f"
],
"aliases": [
"net income",
"profit",
"net result",
"operating profit",
"operating result",
"underlying earnings",
"group results",
"results of operations"
],
"definition": "Profit for the period at any earnings line: operating or underlying earnings and net income."
},
"Earnings / By line of business": {
Line 2,510 ⟶ 2,567:
"parents": [
"y30gelxv10"
],
"aliases": [
"earnings by line of business",
"profit by business line",
"results by line of business"
],
"definition": "Earnings split by line of business or product, not by reportable segment."
},
"Earnings / By geography": {
Line 2,517 ⟶ 2,580:
"parents": [
"y30gelxv10"
],
"aliases": [
"earnings by geography",
"earnings by region",
"profit by country",
"results by market"
],
"definition": "Earnings split by geography, region, or country, not by reportable segment."
},
"Earnings / By customer segment": {
Line 2,524 ⟶ 2,594:
"parents": [
"y30gelxv10"
],
"aliases": [
"earnings by customer segment",
"profit by customer type",
"results by client segment"
],
"definition": "Earnings split by customer type: retail, commercial, institutional."
},
"Earnings / Year-on-year bridge": {
Line 2,531 ⟶ 2,607:
"parents": [
"y30gelxv10"
],
"aliases": [
"earnings bridge",
"earnings walk",
"profit walk",
"operating profit bridge",
"earnings drivers"
],
"definition": "Walk from prior-period to current-period earnings, attributing the change to its drivers."
},
"Earnings per share": {
Line 2,538 ⟶ 2,622:
"parents": [
"y30gelxv10"
],
"aliases": [
"EPS",
"basic earnings per share",
"diluted earnings per share",
"net income per share"
],
"definition": "Earnings attributable per share: basic and diluted EPS and the share count used."
},
"Non-operating items": {
Line 2,545 ⟶ 2,636:
"parents": [
"y30gelxv10"
],
"aliases": [
"non-operating result",
"exceptional items",
"one-off items",
"restructuring costs",
"integration costs"
],
"definition": "Items excluded from operating earnings: restructuring, integration, impairments, and other one-offs."
},
"Non-GAAP reconciliation": {
Line 2,552 ⟶ 2,651:
"parents": [
"y30gelxv10"
],
"aliases": [
"alternative performance measures",
"APM reconciliation",
"non-GAAP financial measures",
"reconciliation of non-GAAP measures",
"adjusted earnings reconciliation"
],
"definition": "Reconciliation of management's alternative performance measures to the nearest IFRS or GAAP figure."
},
"Expenses": {
Line 2,559 ⟶ 2,666:
"parents": [
"ed0t39ch3f"
],
"aliases": [
"operating expenses",
"cost base",
"administrative expenses",
"acquisition costs",
"cost development"
],
"definition": "Operating cost base: acquisition and administrative expenses and cost trends."
},
"Tax": {
Line 2,566 ⟶ 2,681:
"parents": [
"ed0t39ch3f"
],
"aliases": [
"income tax",
"income taxes",
"taxation",
"tax expense",
"effective tax rate",
"deferred tax"
],
"definition": "Income tax expense, effective tax rate, and deferred tax positions."
},
"Discounting": {
Line 2,573 ⟶ 2,697:
"parents": [
"ed0t39ch3f"
],
"aliases": [
"discount rates",
"discount effect",
"unwind of discount",
"discount benefit",
"insurance finance income and expenses",
"insurance finance expenses",
"net insurance finance result"
],
"definition": "Discounting of insurance liabilities: rates used, discount benefit on new claims, and the unwind through insurance finance income and expenses."
},
"Balance sheet": {
Line 2,590 ⟶ 2,724:
"parents": [
"offa7is5x7"
],
"aliases": [
"total assets",
"asset side",
"assets overview",
"composition of assets"
],
"definition": "Composition of the asset side of the balance sheet."
},
"Balance sheet / Liabilities": {
Line 2,597 ⟶ 2,738:
"parents": [
"offa7is5x7"
],
"aliases": [
"total liabilities",
"liability side",
"liabilities overview",
"composition of liabilities"
],
"definition": "Composition of the liability side of the balance sheet."
},
"Investments": {
Line 2,619 ⟶ 2,767:
"966xer0dpm",
"ed0t39ch3f"
],
"aliases": [
"net investment income",
"investment income",
"investment return",
"net investment result",
"investment performance"
],
"definition": "The period's investment earnings through the income statement: investment income, realized and fair-value gains and losses in P\u0026L, and the resulting return (OCI valuation movements: see Unrealized gains \u0026 losses)."
},
"Fixed income": {
Line 2,626 ⟶ 2,782:
"parents": [
"966xer0dpm"
],
"aliases": [
"bond portfolio",
"fixed income portfolio",
"debt securities",
"fixed maturities",
"fixed maturity securities",
"government bonds",
"corporate bonds"
],
"definition": "Fixed-income holdings: government and corporate bonds, duration, and yields."
},
"Alternative assets": {
Line 2,633 ⟶ 2,799:
"parents": [
"966xer0dpm"
],
"aliases": [
"alternatives",
"private equity",
"hedge funds",
"infrastructure investments",
"private markets"
],
"definition": "Non-traditional holdings: private equity, private debt, hedge funds, and infrastructure."
},
"Investments / Real estate": {
Line 2,640 ⟶ 2,814:
"parents": [
"966xer0dpm"
],
"aliases": [
"real estate portfolio",
"property investments",
"real estate holdings",
"commercial real estate"
],
"definition": "Real estate exposure: direct property, real estate funds, and property loans."
},
"Investments / Credit quality": {
Line 2,647 ⟶ 2,828:
"parents": [
"966xer0dpm"
],
"aliases": [
"credit quality of investments",
"investment credit quality",
"rating distribution",
"asset quality",
"below investment grade holdings"
],
"definition": "Credit quality of the investment portfolio: rating mix and impairment risk (not the risk-management framework — see Credit risk)."
},
"Unrealized gains \u0026 losses": {
Line 2,654 ⟶ 2,843:
"parents": [
"966xer0dpm"
],
"aliases": [
"unrealized gains and losses",
"unrealized gains",
"unrealized losses",
"mark to market movements",
"revaluation reserve"
],
"definition": "The unrealized gain and loss position on the investment portfolio and valuation movements taken to OCI or the revaluation reserve, not the P\u0026L investment result."
},
"Derivatives": {
Line 2,661 ⟶ 2,858:
"parents": [
"966xer0dpm"
],
"aliases": [
"derivative financial instruments",
"hedging instruments",
"derivative positions",
"hedge accounting",
"hedging program"
],
"definition": "Derivative positions and hedging: purpose, notionals, and fair values."
},
"Fair value measurement": {
Line 2,668 ⟶ 2,873:
"parents": [
"966xer0dpm"
],
"aliases": [
"fair value measurements",
"fair value hierarchy",
"level 3 assets",
"valuation techniques",
"fair value of financial instruments",
"fair value disclosures"
],
"definition": "Fair-value hierarchy (levels 1-3), valuation techniques, and level-3 movements."
},
"CSM": {
Line 2,675 ⟶ 2,889:
"parents": [
"offa7is5x7"
],
"aliases": [
"contractual service margin",
"CSM balance"
],
"definition": "Contractual service margin: the IFRS 17 store of unearned profit on in-force contracts."
},
"CSM / Rollforward": {
Line 2,682 ⟶ 2,901:
"parents": [
"c9uq82u1iy"
],
"aliases": [
"CSM rollforward",
"CSM movement",
"CSM development",
"CSM walk",
"CSM roll forward"
],
"definition": "Period movement in the CSM: new business, interest accretion, assumption changes, and release to profit."
},
"CSM / Sensitivities": {
Line 2,689 ⟶ 2,916:
"parents": [
"c9uq82u1iy"
],
"aliases": [
"CSM sensitivity",
"CSM sensitivity analysis"
],
"definition": "Sensitivity of the CSM to market and insurance assumption changes."
},
"Reserves": {
Line 2,696 ⟶ 2,928:
"parents": [
"offa7is5x7"
],
"aliases": [
"loss reserves",
"claims reserves",
"insurance liabilities",
"insurance contract liabilities",
"liability for incurred claims",
"LIC",
"unpaid losses and loss adjustment expenses",
"reserve for losses and loss adjustment expenses"
],
"definition": "Insurance contract liabilities on the accounting balance sheet — chiefly claims reserves / the liability for incurred claims (for the Solvency II valuation see Technical provisions)."
},
"Reserve development": {
Line 2,703 ⟶ 2,946:
"parents": [
"rmmhubj8mh"
],
"aliases": [
"prior year development",
"PYD",
"reserve releases",
"prior year reserve development",
"reserve strengthening"
],
"definition": "Prior-year reserve development: releases or strengthening on prior accident or underwriting years."
},
"Reserve adequacy": {
Line 2,710 ⟶ 2,961:
"parents": [
"rmmhubj8mh"
],
"aliases": [
"reserve strength",
"reserving confidence level",
"reserve margin",
"prudence margin"
],
"definition": "Adequacy of the reserve level: margins above best estimate and management's reserving position."
},
"Reserves / Rollforward": {
Line 2,717 ⟶ 2,975:
"parents": [
"rmmhubj8mh"
],
"aliases": [
"reserve rollforward",
"loss reserve rollforward",
"reserve movement",
"reserve walk",
"reserve roll forward",
"movement in insurance liabilities"
],
"definition": "Opening-to-closing walk of claims reserves for the period."
},
"Loss triangles": {
Line 2,724 ⟶ 2,991:
"parents": [
"rmmhubj8mh"
],
"aliases": [
"claims triangles",
"claims development tables",
"development triangles",
"loss development triangles",
"incurred and paid claims development",
"run off triangles"
],
"definition": "Claims development triangles by accident or underwriting year."
},
"Shareholders' equity": {
Line 2,731 ⟶ 3,007:
"parents": [
"offa7is5x7"
],
"aliases": [
"total equity",
"equity attributable to shareholders",
"shareholders equity",
"stockholders equity",
"stockholders' equity"
],
"definition": "Shareholders' equity: level, composition, and per-share book value."
},
"Shareholders' equity / Rollforward": {
Line 2,738 ⟶ 3,022:
"parents": [
"0lk0pqg9zh"
],
"aliases": [
"equity movement",
"equity walk",
"changes in equity",
"statement of changes in equity",
"consolidated statement of changes in equity"
],
"definition": "Period movement in equity: profit, OCI, dividends, and buybacks from opening to closing."
},
"Goodwill \u0026 intangibles": {
Line 2,745 ⟶ 3,037:
"parents": [
"offa7is5x7"
],
"aliases": [
"goodwill",
"intangible assets",
"goodwill and intangible assets",
"goodwill and other intangible assets",
"goodwill impairment",
"VOBA"
],
"definition": "Goodwill and intangible assets: carrying amounts and impairment testing."
},
"Deferred acquisition costs": {
Line 2,752 ⟶ 3,053:
"parents": [
"offa7is5x7"
],
"aliases": [
"DAC",
"deferred policy acquisition costs",
"insurance acquisition cash flows",
"DAC amortization"
],
"definition": "Deferred acquisition costs / insurance acquisition cash flows: capitalization, amortization, and recoverability."
},
"Leases": {
Line 2,759 ⟶ 3,067:
"parents": [
"offa7is5x7"
],
"aliases": [
"lease liabilities",
"right of use assets",
"IFRS 16",
"operating leases"
],
"definition": "Lease positions: right-of-use assets and lease liabilities."
},
"Cash flow": {
Line 2,909 ⟶ 3,224:
"2k28wtsk07",
"0lk0pqg9zh"
],
"aliases": [
"IFRS equity to own funds",
"own funds reconciliation",
"IFRS to Solvency II bridge",
"excess of assets over liabilities bridge"
],
"definition": "Bridge from IFRS shareholders' equity to Solvency II eligible own funds."
},
"QRTs": {
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