Data:Term map.json: Difference between revisions
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Line 2,329:
"Legal structure": {
"category": "section_topics",
"id": "cmtswfs0go",
"aliases": [
"corporate structure",
"group structure",
"legal entity structure",
"organizational structure",
"organisational structure",
"simplified group structure",
"group structure chart"
],
"definition": "Legal and corporate structure of the group: parent, subsidiaries, and branches (management and governance organisation: see Governance)."
},
"History": {
"category": "section_topics",
"id": "2ku0sqq9xf",
"aliases": [
"company history",
"our history",
"corporate history",
"history and development of the company"
],
"definition": "History of the company: origins, milestones, and name changes."
},
"Properties": {
"category": "section_topics",
"id": "r4n3yrljyy",
"aliases": [
"principal properties",
"offices and facilities",
"premises"
],
"definition": "Properties the company occupies or owns for its operations (investment real estate: see Investments / Real estate)."
},
"Intellectual property": {
"category": "section_topics",
"id": "nd7yoiixiy",
"aliases": [
"trademarks",
"patents",
"brands",
"trademarks and patents"
],
"definition": "Intellectual property: brands, trademarks, and patents."
},
"Business mix": {
Line 2,360 ⟶ 2,390:
"parents": [
"lht8rybaqk"
],
"aliases": [
"product portfolio",
"product offering",
"products and services",
"product lines",
"new products",
"product launches"
],
"definition": "Product offering and features by line, including launches and product changes (rate changes on the in-force portfolio: see Pricing)."
},
"Distribution channels": {
Line 2,367 ⟶ 2,406:
"parents": [
"lht8rybaqk"
],
"aliases": [
"distribution",
"distribution network",
"marketing and distribution",
"agency channel",
"bancassurance",
"brokers and agents"
],
"definition": "Distribution: agents, brokers, bancassurance, direct, and partnerships."
},
"Customers": {
Line 2,374 ⟶ 2,422:
"parents": [
"lht8rybaqk"
],
"aliases": [
"customer base",
"our customers",
"policyholders",
"customer segments",
"customer satisfaction",
"client base"
],
"definition": "Customer base and segments: counts, retention, and satisfaction."
},
"Run-off": {
Line 2,381 ⟶ 2,438:
"parents": [
"lht8rybaqk"
],
"aliases": [
"run-off business",
"legacy business",
"closed book",
"legacy portfolio"
],
"definition": "Business in run-off: legacy and closed books no longer actively written."
},
"Run-off results": {
Line 2,388 ⟶ 2,452:
"parents": [
"j2mg590krh"
],
"aliases": [
"results of run-off business",
"legacy book results",
"run-off portfolio performance"
],
"definition": "Results of the run-off and legacy portfolios (prior-year reserve movements on ongoing business: see Reserve development)."
},
"Segments": {
Line 2,417 ⟶ 2,487:
"parents": [
"8c6rwjjmzf"
],
"aliases": [
"mergers and acquisitions",
"mergers \u0026 acquisitions",
"acquisitions",
"disposals",
"divestments",
"acquisitions and disposals",
"acquisitions and divestitures",
"business combinations"
],
"definition": "M\u0026A activity: acquisitions, disposals, and integration."
},
"Technology": {
Line 2,424 ⟶ 2,505:
"parents": [
"8c6rwjjmzf"
],
"aliases": [
"digital transformation",
"digitalization",
"digitalisation",
"innovation",
"information technology",
"artificial intelligence"
],
"definition": "Technology and digital: platforms, transformation programs, and AI (cyber threats and IT security risk: see Cybersecurity)."
},
"Competition": {
Line 2,431 ⟶ 2,521:
"parents": [
"8c6rwjjmzf"
],
"aliases": [
"competitive landscape",
"competitive position",
"market position",
"market share",
"peer comparison"
],
"definition": "Competitive landscape and the company's market position and share."
},
"Market environment": {
"category": "section_topics",
"id": "7nc9h3zzvs",
"aliases": [
"macro environment",
"economic environment",
"market conditions",
"operating environment",
"business environment",
"macroeconomic developments"
],
"definition": "External environment for the period: macroeconomy, rates, markets, and industry conditions (exposure to market moves: see Market risk; assumptions used in projections: see Economic assumptions)."
},
"Exchange rates": {
Line 2,442 ⟶ 2,549:
"parents": [
"7nc9h3zzvs"
],
"aliases": [
"currency effects",
"FX impact",
"foreign exchange",
"currency translation effects",
"constant exchange rates"
],
"definition": "Currency effects on reported results and the exchange rates used for translation (currency risk exposure: see Market risk)."
},
"Income statement": {
Line 3,078 ⟶ 3,193:
"Cash flow": {
"category": "section_topics",
"id": "cs6p6hop55",
"aliases": [
"cash flow statement",
"statement of cash flows",
"consolidated statement of cash flows",
"operating cash flow"
],
"definition": "Cash flows for the period per the cash-flow statement: operating, investing, and financing (funding and liquidity discussion: see Liquidity \u0026 capital resources)."
},
"Underwriting": {
Line 3,095 ⟶ 3,217:
"parents": [
"cos78e4bvi"
],
"aliases": [
"natural catastrophes",
"nat cat",
"catastrophe losses",
"cat losses",
"man-made catastrophes",
"weather events"
],
"definition": "Natural and man-made catastrophe events and their loss impact in the period."
},
"Catastrophes / Earnings sensitivity": {
Line 3,102 ⟶ 3,233:
"parents": [
"caxaby4jlv"
],
"aliases": [
"cat load",
"catastrophe budget",
"cat exposure",
"catastrophe scenarios",
"probable maximum loss",
"PML"
],
"definition": "Expected catastrophe load and the sensitivity of earnings to catastrophe scenarios, including modeled losses (PML) by return period."
},
"Pricing": {
Line 3,109 ⟶ 3,249:
"parents": [
"cos78e4bvi"
],
"aliases": [
"rate changes",
"rate increases",
"renewal rate change",
"pricing environment",
"price adequacy"
],
"definition": "Pricing and rate change achieved on the portfolio, including treaty renewal pricing for reinsurers, and pricing adequacy (premium volume and growth: see Premiums)."
},
"Claims": {
"category": "section_topics",
"id": "drz6uloidk",
"aliases": [
"claims trends",
"claims inflation",
"claims experience",
"loss trends",
"claims handling",
"claims management"
],
"definition": "Claims experience and trends: frequency, severity, inflation, and large losses (catastrophe events: see Catastrophes; reserve balances: see Reserves)."
},
"New business": {
Line 3,127 ⟶ 3,284:
"Net flows": {
"category": "section_topics",
"id": "f4zcgwiyzm",
"aliases": [
"net inflows",
"net outflows",
"net new money",
"net client cash flows",
"inflows and outflows"
],
"definition": "Net client flows in Life and asset management: inflows minus outflows and surrenders (gross premium volume: see Premiums; AUM level: see Assets under management)."
},
"Assets under management": {
"category": "section_topics",
"id": "yoqvxfblxe",
"aliases": [
"AUM",
"third party assets",
"managed assets",
"client assets",
"funds under management",
"assets under administration"
],
"definition": "Assets under management: level and mix of own and third-party managed assets in the asset-management business (the general-account portfolio on the balance sheet: see Investments)."
},
"Assets under management / Rollforward": {
Line 3,138 ⟶ 3,312:
"parents": [
"yoqvxfblxe"
],
"aliases": [
"AUM rollforward",
"AUM roll forward",
"AUM movement",
"AUM development",
"AUM walk",
"change in AUM"
],
"definition": "Period movement in AUM: flows, market effects, and FX from opening to closing."
},
"Reinsurance": {
"category": "section_topics",
"id": "20fueoa3q1",
"aliases": [
"reinsurance protection",
"ceded reinsurance",
"outward reinsurance",
"retrocession",
"reinsurance strategy"
],
"definition": "The group's own reinsurance protection as cedant: strategy and cessions (treaty structure, layers, and retentions: see Reinsurance program)."
},
"Reinsurance program": {
Line 3,149 ⟶ 3,340:
"parents": [
"20fueoa3q1"
],
"aliases": [
"reinsurance programme",
"reinsurance structure",
"catastrophe reinsurance program",
"reinsurance program renewal",
"retention levels"
],
"definition": "Structure of the reinsurance program: treaties, layers, retentions, and renewal terms."
},
"Reinsurance recoverables": {
Line 3,157 ⟶ 3,356:
"20fueoa3q1",
"m0cjxgvmvi"
],
"aliases": [
"reinsurance assets",
"reinsurance recoverable",
"amounts recoverable from reinsurers",
"reinsurers' share of technical provisions",
"reinsurers share of technical provisions",
"reinsurance contracts held",
"reinsurance contract assets"
],
"definition": "Amounts recoverable from reinsurers and the credit quality of those counterparties."
},
"Alternative capital": {
Line 3,164 ⟶ 3,373:
"parents": [
"20fueoa3q1"
],
"aliases": [
"insurance linked securities",
"ILS",
"cat bonds",
"sidecars",
"third party capital"
],
"definition": "Alternative reinsurance capital: cat bonds, ILS, sidecars, and third-party vehicles."
},
"Solvency": {
Line 3,181 ⟶ 3,398:
"parents": [
"2k28wtsk07"
],
"aliases": [
"eligible own funds",
"EOF",
"available capital",
"available financial resources",
"AFR",
"own funds composition",
"tiering of own funds"
],
"definition": "Solvency II eligible own funds: amount, tiering, and composition (IFRS equity bridge: see Equity to own funds reconciliation)."
},
"Capital requirement": {
Line 3,188 ⟶ 3,415:
"parents": [
"2k28wtsk07"
],
"aliases": [
"SCR",
"solvency capital requirement",
"MCR",
"minimum capital requirement",
"required capital",
"solvency capital requirement and minimum capital requirement",
"SCR and MCR"
],
"definition": "Regulatory capital requirement: the SCR (composition by risk module) and MCR, or local analogues such as US risk-based capital (RBC)."
},
"Solvency / Valuation": {
Line 3,195 ⟶ 3,432:
"parents": [
"2k28wtsk07"
],
"aliases": [
"valuation for solvency purposes",
"solvency II balance sheet",
"economic balance sheet",
"market value balance sheet",
"market consistent balance sheet"
],
"definition": "Solvency II valuation basis: the economic balance sheet and valuation of assets and liabilities for solvency purposes."
},
"Technical provisions": {
Line 3,202 ⟶ 3,447:
"parents": [
"mk9k8gy9n4"
],
"aliases": [
"best estimate liabilities",
"BEL",
"risk margin",
"best estimate and risk margin"
],
"definition": "Solvency II technical provisions: best estimate plus risk margin (accounting reserves: see Reserves)."
},
"Solvency / Rollforward": {
Line 3,209 ⟶ 3,461:
"parents": [
"2k28wtsk07"
],
"aliases": [
"solvency ratio movement",
"solvency ratio walk",
"solvency II ratio development",
"solvency II ratio movement",
"solvency II ratio walk",
"change in solvency ratio"
],
"definition": "Movement in the solvency ratio over the period and its drivers — operating generation, market variance, and capital actions (the organic generation KPI on its own: see Capital generation)."
},
"Solvency / Sensitivities": {
Line 3,216 ⟶ 3,477:
"parents": [
"2k28wtsk07"
],
"aliases": [
"solvency sensitivities",
"solvency ratio sensitivities",
"sensitivity of the solvency ratio",
"solvency II sensitivities",
"sensitivity of the solvency II ratio"
],
"definition": "Sensitivity of the solvency ratio to market and insurance shocks."
},
"Equity to own funds reconciliation": {
Line 3,238 ⟶ 3,507:
"parents": [
"2k28wtsk07"
],
"aliases": [
"quantitative reporting templates",
"QRT",
"reporting templates"
],
"definition": "Public quantitative reporting templates annexed to the SFCR."
},
"Capital management": {
Line 3,268 ⟶ 3,543:
"parents": [
"4mxy6ccbgj"
],
"aliases": [
"dividend",
"dividend policy",
"dividend proposal",
"dividend distribution",
"appropriation of profit",
"appropriation of result"
],
"definition": "Dividend: policy, proposed or paid amount, and distribution capacity."
},
"Buybacks": {
Line 3,275 ⟶ 3,559:
"parents": [
"4mxy6ccbgj"
],
"aliases": [
"share buyback",
"share buybacks",
"share repurchases",
"buyback program",
"share repurchase program",
"share buyback programme",
"issuer purchases of equity securities"
],
"definition": "Share buybacks: programs, amounts, and execution."
},
"Remittances": {
Line 3,282 ⟶ 3,576:
"parents": [
"f8km91nllc"
],
"aliases": [
"cash remittances",
"remittances to the holding",
"subsidiary remittances",
"dividends from subsidiaries"
],
"definition": "Cash remitted by subsidiaries to the holding company."
},
"Capital generation": {
Line 3,289 ⟶ 3,590:
"parents": [
"f8km91nllc"
],
"aliases": [
"organic capital generation",
"OCG",
"normalized capital generation",
"free capital generation",
"operating capital generation",
"operational surplus generation",
"free surplus generation",
"free cash flow"
],
"definition": "Organic or normalized capital generation as a standalone KPI: the amount generated in the period and its uses (the full solvency-ratio walk: see Solvency / Rollforward)."
},
"Liquidity \u0026 capital resources": {
Line 3,296 ⟶ 3,608:
"parents": [
"f8km91nllc"
],
"aliases": [
"liquidity and capital resources",
"liquidity position",
"liquidity and funding",
"funding sources",
"financial flexibility"
],
"definition": "Liquidity position and funding sources of the group — the 10-K MD\u0026A liquidity section (the cash-flow statement itself: see Cash flow; parent-company resources: see Holding company)."
},
"Holding company": {
Line 3,303 ⟶ 3,623:
"parents": [
"f8km91nllc"
],
"aliases": [
"holdco",
"parent company",
"holding company cash",
"holding company liquidity",
"parent company liquidity"
],
"definition": "The holding or parent company standalone: cash, resources, and obligations."
},
"Holding company / Financial statements": {
Line 3,310 ⟶ 3,638:
"parents": [
"75shp9ailk"
],
"aliases": [
"parent company financial statements",
"holding company accounts",
"parent company accounts",
"company financial statements",
"condensed financial information of registrant"
],
"definition": "Standalone parent-company financial statements of the holding."
},
"Leverage": {
Line 3,317 ⟶ 3,653:
"parents": [
"f8km91nllc"
],
"aliases": [
"financial leverage",
"debt",
"financial debt",
"borrowings",
"senior and subordinated debt",
"long-term debt",
"subordinated liabilities",
"financing debt"
],
"definition": "Financial leverage: debt outstanding, leverage level, and debt servicing (maturity schedule and refinancing: see Debt maturity)."
},
"Debt maturity": {
Line 3,324 ⟶ 3,671:
"parents": [
"b3bc9gy5x7"
],
"aliases": [
"debt maturity profile",
"debt maturities",
"debt maturity schedule",
"refinancing"
],
"definition": "Maturity profile of outstanding debt and refinancing needs."
},
"Shares": {
Line 3,331 ⟶ 3,685:
"parents": [
"f8km91nllc"
],
"aliases": [
"share capital",
"share information",
"shares outstanding",
"share data",
"stock information",
"market for registrant's common equity, related stockholder matters and issuer purchases of equity securities"
],
"definition": "Share capital and share data: shares outstanding, classes, and listing."
},
"Ratings": {
Line 3,362 ⟶ 3,725:
"parents": [
"w8ma8usdpx"
],
"aliases": [
"underwriting risk",
"insurance risk profile",
"life insurance risk",
"non-life insurance risk",
"life underwriting risk",
"non-life underwriting risk",
"health underwriting risk",
"biometric risk"
],
"definition": "Insurance and underwriting risk in the risk profile: biometric, lapse, expense, and P\u0026C exposure (underwriting performance and ratios: see Underwriting)."
},
"Market risk": {
Line 3,369 ⟶ 3,743:
"parents": [
"w8ma8usdpx"
],
"aliases": [
"interest rate risk",
"equity risk",
"spread risk",
"currency risk",
"foreign exchange risk",
"ALM",
"asset liability management",
"quantitative and qualitative disclosures about market risk"
],
"definition": "Market risk exposure: interest rate, equity, spread, property, and currency risk (currency-translation effects on reported results: see Exchange rates)."
},
"Credit risk": {
Line 3,376 ⟶ 3,761:
"parents": [
"w8ma8usdpx"
],
"aliases": [
"counterparty risk",
"counterparty default risk",
"credit exposure",
"credit risk management"
],
"definition": "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)."
},
"Operational risk": {
Line 3,383 ⟶ 3,775:
"parents": [
"w8ma8usdpx"
],
"aliases": [
"op risk",
"operational risk management",
"operational resilience"
],
"definition": "Operational risk: failures of processes, people, and systems, and their mitigation."
},
"Liquidity risk": {
Line 3,390 ⟶ 3,788:
"parents": [
"w8ma8usdpx"
],
"aliases": [
"liquidity risk management",
"funding risk"
],
"definition": "Liquidity risk: the risk of insufficient liquid resources to meet obligations (the group's liquidity position: see Liquidity \u0026 capital resources)."
},
"Emerging risks": {
Line 3,397 ⟶ 3,800:
"parents": [
"w8ma8usdpx"
],
"aliases": [
"emerging risk",
"horizon scanning",
"top and emerging risks"
],
"definition": "Emerging and developing risks identified through horizon scanning."
},
"Litigation": {
Line 3,404 ⟶ 3,813:
"parents": [
"w8ma8usdpx"
],
"aliases": [
"legal proceedings",
"litigation and regulatory proceedings",
"legal and arbitration proceedings",
"legal risks",
"legal disputes"
],
"definition": "Legal proceedings and disputes and their potential financial effect."
},
"Commitments \u0026 contingencies": {
Line 3,411 ⟶ 3,828:
"parents": [
"w8ma8usdpx"
],
"aliases": [
"commitments and contingencies",
"contingent liabilities",
"guarantees and indemnifications",
"off balance sheet arrangements"
],
"definition": "Commitments, guarantees, and contingent liabilities, including off-balance-sheet arrangements (legal disputes and proceedings: see Litigation)."
},
"Cybersecurity": {
Line 3,418 ⟶ 3,842:
"parents": [
"w8ma8usdpx"
],
"aliases": [
"cyber risk",
"information security",
"cybersecurity risk management",
"IT security"
],
"definition": "Cyber risk and information-security management, including the 10-K Item 1C disclosure."
},
"ORSA": {
Line 3,426 ⟶ 3,857:
"w8ma8usdpx",
"sj5skd0tp7"
],
"aliases": [
"own risk and solvency assessment",
"risk management system including the own risk and solvency assessment"
],
"definition": "Own Risk and Solvency Assessment: process and the forward-looking view of solvency needs."
},
"Governance": {
"category": "section_topics",
"id": "sj5skd0tp7",
"aliases": [
"corporate governance",
"governance framework",
"governance report",
"corporate governance report",
"corporate governance statement",
"system of governance",
"fit and proper requirements"
],
"definition": "Corporate governance: framework, bodies, and the system of governance (ESG oversight and business ethics: see Sustainability / Governance)."
},
"Management \u0026 board": {
Line 3,437 ⟶ 3,883:
"parents": [
"sj5skd0tp7"
],
"aliases": [
"board of directors",
"executive committee",
"management board",
"board of management",
"supervisory board",
"leadership team",
"corporate bodies",
"information about our executive officers",
"directors, executive officers and corporate governance"
],
"definition": "Composition and roles of the board and executive management."
},
"Ownership structure": {
Line 3,444 ⟶ 3,902:
"parents": [
"sj5skd0tp7"
],
"aliases": [
"shareholder structure",
"major shareholders",
"share ownership",
"principal shareholders",
"shareholder base",
"security ownership of certain beneficial owners and management"
],
"definition": "Who owns the company: major shareholders, free float, and control."
},
"Remuneration": {
Line 3,451 ⟶ 3,918:
"parents": [
"sj5skd0tp7"
],
"aliases": [
"compensation",
"executive compensation",
"remuneration report",
"remuneration policy"
],
"definition": "Remuneration of executives and staff: policy, structure, and amounts."
},
"Related party transactions": {
Line 3,458 ⟶ 3,932:
"parents": [
"sj5skd0tp7"
],
"aliases": [
"related parties",
"transactions with related parties",
"related party disclosures",
"certain relationships and related transactions"
],
"definition": "Transactions and balances with related parties."
},
"Actuarial function": {
Line 3,465 ⟶ 3,946:
"parents": [
"sj5skd0tp7"
],
"aliases": [
"actuarial function report",
"appointed actuary's report"
],
"definition": "The actuarial function: role, independence, coordination of technical provisions, and opinion on underwriting policy and reinsurance arrangements."
},
"Outsourcing": {
Line 3,472 ⟶ 3,958:
"parents": [
"sj5skd0tp7"
],
"aliases": [
"outsourcing arrangements",
"third party providers"
],
"definition": "Outsourcing of critical functions and oversight of service providers."
},
"Human capital": {
"category": "section_topics",
"id": "v84q3tomll",
"aliases": [
"employees",
"workforce",
"our people",
"human resources",
"human capital resources",
"human capital management"
],
"definition": "Workforce: headcount, talent, diversity, and employee engagement."
},
"Sustainability": {
"category": "section_topics",
"id": "tq2q8ln3jw",
"aliases": [
"ESG",
"corporate responsibility",
"corporate social responsibility",
"CSR",
"sustainable development",
"sustainability statement",
"sustainability report",
"non-financial statement"
],
"definition": "Sustainability and ESG approach and reporting across environmental, social, and governance dimensions."
},
"Sustainability / Environment": {
Line 3,487 ⟶ 3,998:
"parents": [
"tq2q8ln3jw"
],
"aliases": [
"climate",
"climate change",
"net zero",
"decarbonization",
"climate strategy",
"TCFD",
"climate-related financial disclosures",
"environmental information"
],
"definition": "Environmental pillar: climate strategy, emissions, net-zero targets, and green investments."
},
"Sustainability / Social": {
Line 3,494 ⟶ 4,016:
"parents": [
"tq2q8ln3jw"
],
"aliases": [
"social responsibility",
"social impact",
"community engagement",
"inclusive insurance",
"social information"
],
"definition": "Social pillar: communities, social impact initiatives, and customer treatment as a sustainability matter (own workforce and diversity: see Human capital; customer base: see Customers)."
},
"Sustainability / Governance": {
Line 3,501 ⟶ 4,031:
"parents": [
"tq2q8ln3jw"
],
"aliases": [
"ESG governance",
"sustainability governance",
"business ethics",
"business conduct",
"responsible business conduct"
],
"definition": "Governance pillar of ESG: ethics, conduct, and sustainability oversight."
},
"Economic assumptions": {
"category": "section_topics",
"id": "8057i7ggjm",
"aliases": [
"actuarial assumptions",
"economic scenarios",
"interest rate assumptions",
"assumption changes"
],
"definition": "Economic and actuarial assumptions used in valuations and results: rates, returns, and assumption updates (actual market conditions: see Market environment; liability discounting: see Discounting)."
},
"Regulation": {
"category": "section_topics",
"id": "1nma8v7gjs",
"aliases": [
"regulatory environment",
"regulatory developments",
"supervision",
"regulatory framework",
"government regulation",
"regulatory matters",
"supervision and regulation"
],
"definition": "Regulatory environment, supervision, and regulatory developments affecting the business (the company's own capital adequacy under those rules: see Solvency)."
},
"Outlook": {
Line 3,525 ⟶ 4,080:
"Highlights": {
"category": "section_topics",
"id": "3pjfj4g9uv",
"aliases": [
"key figures",
"financial highlights",
"at a glance",
"key metrics",
"performance highlights",
"key performance indicators",
"KPIs",
"selected financial data"
],
"definition": "Headline figures and achievements for the period, at a glance."
},
"Letter to shareholders": {
"category": "section_topics",
"id": "za7l40ulze",
"aliases": [
"CEO letter",
"chairman's statement",
"CEO message",
"letter from the CEO",
"chairman and CEO letter",
"to our shareholders",
"chairman's letter",
"chief executive's review"
],
"definition": "Leadership letter to shareholders framing the period."
},
"Reporting basis": {
"category": "section_topics",
"id": "ow7tevuxxr",
"aliases": [
"basis of preparation",
"basis of presentation",
"reporting framework",
"scope of consolidation",
"basis of consolidation"
],
"definition": "Basis of preparation of the financial statements: reporting framework applied and scope of consolidation (individual policies and estimates: see Accounting policies)."
},
"Accounting policies": {
Line 3,540 ⟶ 4,125:
"parents": [
"ow7tevuxxr"
],
"aliases": [
"significant accounting policies",
"summary of significant accounting policies",
"material accounting policies",
"summary of material accounting policies",
"accounting principles",
"new accounting standards",
"critical accounting estimates",
"critical accounting policies and estimates"
],
"definition": "Accounting policies and estimates, including new standards adopted."
},
"Filing information": {
"category": "section_topics",
"id": "t53unsd9lu",
"aliases": [
"cover page",
"registrant information",
"document and entity information",
"exhibits",
"exhibits and financial statement schedules",
"signatures",
"documents incorporated by reference"
],
"definition": "Filing apparatus: cover page, registrant details, exhibits, and signatures."
},
"Audit": {
"category": "section_topics",
"id": "x856lnzuq2",
"aliases": [
"auditor's report",
"independent auditor's report",
"audit report",
"audit opinion",
"key audit matters",
"critical audit matters",
"report of independent registered public accounting firm",
"statutory auditors' report",
"principal accountant fees and services"
],
"definition": "External audit: the auditor's report, opinion, and key audit matters."
},
"Internal controls": {
Line 3,556 ⟶ 4,174:
"x856lnzuq2",
"sj5skd0tp7"
],
"aliases": [
"internal control over financial reporting",
"ICFR",
"controls and procedures",
"internal control system",
"management's report on internal control over financial reporting",
"disclosure controls and procedures",
"internal audit",
"internal audit function",
"compliance function"
],
"definition": "Internal control system, compliance and internal audit functions, and controls over financial reporting (ICFR)."
},
"Subsequent events": {
"category": "section_topics",
"id": "ogfk3mnpww",
"aliases": [
"events after the reporting period",
"post balance sheet events",
"events after the balance sheet date"
],
"definition": "Events after the reporting date and their effect."
},
"Front matter": {
"category": "section_topics",
"id": "p1nm5k4hev",
"aliases": [
"table of contents",
"contents",
"about this report",
"presentation of information"
],
"definition": "Report front matter: table of contents, about-this-report, and document-level reading conventions (accounting basis of preparation: see Reporting basis)."
},
"Disclaimers": {
"category": "section_topics",
"id": "tepp01g689",
"aliases": [
"forward looking statements",
"cautionary statement",
"safe harbor statement",
"cautionary statement regarding forward-looking statements",
"cautionary note regarding forward-looking statements",
"disclaimer",
"important legal information"
],
"definition": "Legal disclaimers: forward-looking statements and cautionary notes."
},
"Glossary": {
"category": "section_topics",
"id": "dsc5r029ax",
"aliases": [
"definitions",
"glossary of terms",
"abbreviations",
"terminology"
],
"definition": "Glossary: definitions of terms and abbreviations used in the report."
},
"Investor relations": {
"category": "section_topics",
"id": "snkw7cucpt",
"aliases": [
"financial calendar",
"investor information",
"shareholder information",
"annual general meeting"
],
"definition": "Investor relations: contacts, calendar, and shareholder services."
}
}
| |||