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TermMap review: human verdict via review gadget
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"net income net of hybrid"
"net income net of hybrid"
],
],
"definition": "Net income adjusted for company-specific items (e.g., hybrid/RT1 coupon charges for AXA, other normalisation items for other carriers) = net_income_attributable_to_parent - adjustment items."
"definition": "Net income adjusted for company-specific items (e.g., hybrid/RT1 coupon charges for AXA, other normalisation items for other carriers) = net_income_attributable_to_parent - adjustment items.",
"review_status": "validated",
"comment": "Useful for US companies.",
"reviewed_by": "Wikilah admin",
"reviewed_at": "2026-06-25T09:20:02Z"
},
},
"EPS Basis Earnings": {
"EPS Basis Earnings": {

Revision as of 17:20, 25 June 2026

AXA
category"companies"
aliases
"AXA SA"
"AXA Group"
yahoo_ticker"CS.PA"
wiki_prefix"AXA"
sector_benchmark"STOXX Insurance"
primary_index"CAC 40"
Allianz
category"companies"
aliases
"Allianz SE"
"Allianz Group"
yahoo_ticker"ALV.DE"
wiki_prefix"Allianz"
sector_benchmark"STOXX Insurance"
primary_index"DAX"
Zurich
category"companies"
aliases
"Zurich Insurance Group"
"Zurich Insurance Group Ltd"
"Zurich Insurance"
"ZIG"
yahoo_ticker"ZURN.SW"
wiki_prefix"Zurich"
sector_benchmark"STOXX Insurance"
primary_index"SMI"
Swiss Re
category"companies"
aliases
"Swiss Reinsurance Company"
"Swiss Reinsurance"
"Swiss Re AG"
"Swiss Re Ltd"
yahoo_ticker"SREN.SW"
wiki_prefix"Swiss Re"
sector_benchmark"STOXX Insurance"
primary_index"SMI"
Munich Re
category"companies"
aliases
"Munich Reinsurance"
"Muenchener Rueck"
"Munich Reinsurance Company"
"Munich Re Group"
yahoo_ticker"MUV2.DE"
wiki_prefix"Munich Re"
sector_benchmark"STOXX Insurance"
primary_index"DAX"
Generali
category"companies"
aliases
"Assicurazioni Generali"
"Generali Group"
"Generali SpA"
yahoo_ticker"G.MI"
wiki_prefix"Generali"
sector_benchmark"STOXX Insurance"
primary_index"FTSE MIB"
Aviva
category"companies"
aliases
"Aviva plc"
"Aviva Group"
yahoo_ticker"AV.L"
wiki_prefix"Aviva"
sector_benchmark"STOXX Insurance"
primary_index"FTSE 100"
Prudential
category"companies"
aliases
"Prudential plc"
"Prudential PLC"
yahoo_ticker"PRU.L"
wiki_prefix"Prudential"
sector_benchmark"STOXX Insurance"
primary_index"FTSE 100"
Prudential US
category"companies"
aliases
"Prudential Financial"
"Prudential Financial Inc"
"PFI"
yahoo_ticker"PRU"
wiki_prefix"Prudential US"
sector_benchmark"S&P Insurance"
primary_index"S&P 500"
Chubb
category"companies"
aliases
"Chubb Limited"
"Chubb Ltd"
"ACE Limited"
yahoo_ticker"CB"
wiki_prefix"Chubb"
sector_benchmark"S&P Insurance"
primary_index"S&P 500"
AIG
category"companies"
aliases
"American International Group"
"AIG Inc"
yahoo_ticker"AIG"
wiki_prefix"AIG"
sector_benchmark"S&P Insurance"
primary_index"S&P 500"
MetLife
category"companies"
aliases
"MetLife Inc"
"Metropolitan Life"
yahoo_ticker"MET"
wiki_prefix"MetLife"
sector_benchmark"S&P Insurance"
primary_index"S&P 500"
Travelers
category"companies"
aliases
"The Travelers Companies"
"Travelers Companies"
"Travelers Companies Inc"
yahoo_ticker"TRV"
wiki_prefix"Travelers"
sector_benchmark"S&P Insurance"
primary_index"S&P 500"
Hannover Re
category"companies"
aliases
"Hannover Rueck"
"Hannover Reinsurance"
"Hannover Re SE"
yahoo_ticker"HNR1.DE"
wiki_prefix"Hannover Re"
sector_benchmark"STOXX Insurance"
primary_index"DAX"
SCOR
category"companies"
aliases
"SCOR SE"
"SCOR Group"
"SCOR Reinsurance"
yahoo_ticker"SCOR.PA"
wiki_prefix"SCOR"
sector_benchmark"STOXX Insurance"
primary_index"CAC 40"
Tokio Marine
category"companies"
aliases
"Tokio Marine Holdings"
"Tokio Marine HD"
"TMNF"
"Tokio Marine & Nichido"
yahoo_ticker"8766.T"
wiki_prefix"Tokio Marine"
sector_benchmark"S&P Insurance"
primary_index"Nikkei 225"
Berkshire Hathaway
category"companies"
aliases
"Berkshire"
"BRK"
"Berkshire Hathaway Inc"
yahoo_ticker"BRK-B"
wiki_prefix"Berkshire Hathaway"
sector_benchmark"S&P Insurance"
primary_index"S&P 500"
Intact Financial
category"companies"
aliases
"Intact"
"Intact Financial Corporation"
"IFC"
yahoo_ticker"IFC.TO"
wiki_prefix"Intact Financial"
sector_benchmark"S&P Insurance"
primary_index"S&P/TSX"
Mapfre
category"companies"
aliases
"MAPFRE SA"
"MAPFRE Group"
"MAPFRE"
yahoo_ticker"MAP.MC"
wiki_prefix"Mapfre"
sector_benchmark"STOXX Insurance"
primary_index"IBEX 35"
Talanx
category"companies"
aliases
"Talanx AG"
"Talanx Group"
"HDI Group"
yahoo_ticker"TLX.DE"
wiki_prefix"Talanx"
sector_benchmark"STOXX Insurance"
primary_index"MDAX"
Aflac
category"companies"
aliases
"Aflac Inc"
"Aflac Incorporated"
"American Family Life"
yahoo_ticker"AFL"
wiki_prefix"Aflac"
sector_benchmark"S&P Insurance"
primary_index"S&P 500"
Progressive
category"companies"
aliases
"Progressive Corporation"
"The Progressive Corporation"
"Progressive Corp"
yahoo_ticker"PGR"
wiki_prefix"Progressive"
sector_benchmark"S&P Insurance"
primary_index"S&P 500"
Allstate
category"companies"
aliases
"The Allstate Corporation"
"Allstate Corporation"
"Allstate Corp"
yahoo_ticker"ALL"
wiki_prefix"Allstate"
sector_benchmark"S&P Insurance"
primary_index"S&P 500"
Hartford
category"companies"
aliases
"The Hartford"
"Hartford Financial Services"
"Hartford Financial Services Group"
"The Hartford Financial Services Group"
yahoo_ticker"HIG"
wiki_prefix"Hartford"
sector_benchmark"S&P Insurance"
primary_index"S&P 500"
RGA
category"companies"
aliases
"Reinsurance Group of America"
"RGA Inc"
"RGA Incorporated"
yahoo_ticker"RGA"
wiki_prefix"RGA"
sector_benchmark"S&P Insurance"
primary_index"S&P 500"
Everest Re
category"companies"
aliases
"Everest Group"
"Everest Re Group"
"Everest Reinsurance"
yahoo_ticker"RE"
wiki_prefix"Everest Re"
sector_benchmark"S&P Insurance"
primary_index"S&P 500"
Markel
category"companies"
aliases
"Markel Corporation"
"Markel Group"
"Markel Corp"
yahoo_ticker"MKL"
wiki_prefix"Markel"
sector_benchmark"S&P Insurance"
primary_index"S&P 500"
Fairfax
category"companies"
aliases
"Fairfax Financial"
"Fairfax Financial Holdings"
"FFH"
yahoo_ticker"FFH.TO"
wiki_prefix"Fairfax"
sector_benchmark"S&P Insurance"
primary_index"S&P/TSX"
Beazley
category"companies"
aliases
"Beazley plc"
"Beazley Group"
yahoo_ticker"BEZ.L"
wiki_prefix"Beazley"
sector_benchmark"STOXX Insurance"
primary_index"FTSE 100"
Lancashire
category"companies"
aliases
"Lancashire Holdings"
"Lancashire Holdings Limited"
yahoo_ticker"LRE.L"
wiki_prefix"Lancashire"
sector_benchmark"STOXX Insurance"
primary_index"FTSE 250"
Hiscox
category"companies"
aliases
"Hiscox Ltd"
"Hiscox Group"
yahoo_ticker"HSX.L"
wiki_prefix"Hiscox"
sector_benchmark"STOXX Insurance"
primary_index"FTSE 250"
QBE
category"companies"
aliases
"QBE Insurance"
"QBE Insurance Group"
yahoo_ticker"QBE.AX"
wiki_prefix"QBE"
sector_benchmark"S&P Insurance"
primary_index"ASX 200"
Suncorp
category"companies"
aliases
"Suncorp Group"
"Suncorp Group Limited"
yahoo_ticker"SUN.AX"
wiki_prefix"Suncorp"
sector_benchmark"S&P Insurance"
primary_index"ASX 200"
Sampo
category"companies"
aliases
"Sampo Oyj"
"Sampo plc"
"Sampo Group"
yahoo_ticker"SAMPO.HE"
wiki_prefix"Sampo"
sector_benchmark"STOXX Insurance"
primary_index"OMX Helsinki 25"
Ageas
category"companies"
aliases
"Ageas SA/NV"
"Ageas Group"
"Fortis Insurance"
yahoo_ticker"AGS.BR"
wiki_prefix"Ageas"
sector_benchmark"STOXX Insurance"
primary_index"BEL 20"
NN Group
category"companies"
aliases
"NN"
"Nationale-Nederlanden"
"NN Group NV"
yahoo_ticker"NN.AS"
wiki_prefix"NN Group"
sector_benchmark"STOXX Insurance"
primary_index"AEX"
Aegon
category"companies"
aliases
"Aegon NV"
"Aegon Ltd"
"Aegon Group"
yahoo_ticker"AGN.AS"
wiki_prefix"Aegon"
sector_benchmark"STOXX Insurance"
primary_index"AEX"
Annual report
category"document_types"
issuer_type"companies"
aliases
"annual_report"
"10-K"
"10K"
"20-F"
"20F"
"Universal Registration Document"
"URD"
"registration document"
"shareholder report"
description"Comprehensive yearly financial filing and shareholder report; includes 10-K, 20-F, and Universal Registration Documents."
Interim report
category"document_types"
issuer_type"companies"
aliases
"interim_report"
"10-Q"
"10Q"
"6-K"
"6K"
"half-year report"
"half year report"
"interim financial report"
description"Quarterly or half-year financial filing and shareholder update; includes 10-Q and 6-K filings."
Earnings release
category"document_types"
issuer_type"companies"
aliases
"earnings_press_release"
"earnings release"
"earnings press release"
"results release"
"results press release"
description"Official text-based press release announcing periodic financial results."
Earnings presentation
category"document_types"
issuer_type"companies"
aliases
"earnings_presentation"
"analyst_presentation"
"analyst presentation"
"results presentation"
"earnings call presentation"
"results slides"
description"Slide deck presented to analysts and investors during periodic earnings calls."
Financial supplement
category"document_types"
issuer_type"companies"
aliases
"financial_supplement"
"databook"
"data supplement"
"financial data supplement"
"statistical supplement"
description"Detailed financial data tables, databooks, and historical metrics, typically segmenting the business; may be a spreadsheet, PDF, or slide deck."
Transcript
category"document_types"
issuer_type"companies"
aliases
"transcript"
"earnings call transcript"
"call transcript"
"investor day transcript"
description"Word-for-word text record of an earnings call, investor day, or similar event."
SFCR
category"document_types"
issuer_type"companies"
aliases
"sfcr"
"solvency and financial condition report"
description"Solvency and Financial Condition Report — the mandatory Solvency II public disclosure."
QRT
category"document_types"
issuer_type"companies"
aliases
"qrt"
"quantitative reporting templates"
"quantitative reporting template"
description"Quantitative Reporting Templates — the standardized raw Solvency II data templates."
Embedded value report
category"document_types"
issuer_type"companies"
aliases
"embedded_value_report"
"embedded value report"
"embedded value"
"MCEV"
"EEV"
"EV"
"VNB"
"value of new business"
description"Actuarial report on the present value of future profits; includes EV, MCEV, EEV, and Value of New Business (VNB) disclosures."
Statutory filing
category"document_types"
issuer_type"companies"
aliases
"statutory_filing"
"regulatory_filing"
"statutory filing"
"regulatory filing"
"NAIC filing"
"statutory statements"
description"Standardized financial statements required by regional insurance regulators (e.g., US NAIC filings)."
Accounting disclosure
category"document_types"
issuer_type"companies"
aliases
"accounting_disclosure"
"accounting disclosure"
"IFRS 17 transition"
"IFRS 9 transition"
"restatement"
"transition report"
description"Standalone document detailing accounting methodology changes, restatements, or transitions (e.g., IFRS 17 or IFRS 9 transition reports)."
CMD presentation
category"document_types"
issuer_type"companies"
aliases
"cmd_presentation"
"investor_presentation"
"cmd presentation"
"investor presentation"
"capital markets day"
"investor day"
"strategy presentation"
description"Strategic slide deck for deep-dive investor events; includes Capital Markets Day and Investor Day presentations."
Proxy statement
category"document_types"
issuer_type"companies"
aliases
"proxy_statement"
"proxy statement"
"DEF 14A"
"AGM notice"
"notice of meeting"
"proxy circular"
description"Document detailing board nominations, executive compensation, and shareholder voting matters."
ESG report
category"document_types"
issuer_type"companies"
aliases
"esg_report"
"esg report"
"sustainability report"
"sustainability"
"climate report"
"TCFD report"
description"Standalone document covering climate, environmental, social, and governance metrics; includes Sustainability reports."
Press release
category"document_types"
issuer_type"companies"
aliases
"press_release"
"press release"
"media release"
"ad-hoc release"
"M&A announcement"
"catastrophe loss estimate"
"leadership change"
description"Ad-hoc corporate communication — M&A announcements, catastrophe loss estimates, or leadership changes."
Industry report
category"document_types"
issuer_type"industry organizations"
aliases
"industry report"
"sector report"
"trade body report"
"industry association report"
"market report"
description"Sector or market report published by an industry organization or trade body rather than a single issuer."
Activity indicators
category"document_types"
issuer_type"companies"
aliases
"activity_indicators"
"activity indicators"
"quarterly indicators"
"volume indicators"
description"Short release of quarterly activity/volume indicators (premiums, assets under management) ahead of full results."
Reference document
category"document_types"
issuer_type"regulators"
aliases
"reference_document"
"reference document"
"accounting standard"
"regulation"
"technical specification"
description"Normative or standard-setting text (e.g., an IFRS standard, ISO specification, or regulation) that is interpreted rather than fact-extracted."
EURO STOXX 50
category"indices"
aliases
"eurostoxx 50"
"euro stoxx"
"stoxx 50"
yahoo_ticker"^STOXX50E"
STOXX 600
category"indices"
aliases
"stoxx europe 600"
"euro stoxx 600"
yahoo_ticker"^STOXX"
STOXX Insurance
category"indices"
aliases
"stoxx europe 600 insurance"
"euro stoxx insurance"
"european insurance index"
yahoo_ticker"EXH5.DE"
S&P 500
category"indices"
aliases
"sp 500"
"sp500"
"s&p500"
"standard and poor 500"
yahoo_ticker"^GSPC"
S&P Insurance
category"indices"
aliases
"sp insurance"
"spdr s&p insurance"
yahoo_ticker"KIE"
CAC 40
category"indices"
aliases
"cac40"
"cac 40 index"
"paris cac"
yahoo_ticker"^FCHI"
DAX
category"indices"
aliases
"dax 40"
"dax index"
"frankfurt dax"
"german dax"
yahoo_ticker"^GDAXI"
FTSE 100
category"indices"
aliases
"ftse100"
"ftse 100 index"
"london ftse"
yahoo_ticker"^FTSE"
Nikkei 225
category"indices"
aliases
"nikkei"
"nikkei index"
"nikkei 225 index"
"tokyo nikkei"
yahoo_ticker"^N225"
SMI
category"indices"
aliases
"swiss market index"
"smi index"
"swiss smi"
yahoo_ticker"^SSMI"
FTSE MIB
category"indices"
aliases
"ftse mib index"
"mib"
"milan ftse mib"
"italian ftse mib"
yahoo_ticker"FTSEMIB.MI"
IBEX 35
category"indices"
aliases
"ibex"
"ibex35"
"madrid ibex"
"spanish ibex"
yahoo_ticker"^IBEX"
AEX
category"indices"
aliases
"aex index"
"amsterdam exchange index"
"amsterdam aex"
yahoo_ticker"^AEX"
ASX 200
category"indices"
aliases
"s&p/asx 200"
"asx200"
"asx 200 index"
"australian asx"
yahoo_ticker"^AXJO"
S&P/TSX
category"indices"
aliases
"s&p/tsx composite"
"tsx"
"tsx composite"
"toronto tsx"
yahoo_ticker"^GSPTSE"
OMX Helsinki 25
category"indices"
aliases
"omxh25"
"omx helsinki"
"helsinki omx"
yahoo_ticker"^OMXH25"
BEL 20
category"indices"
aliases
"bel20"
"bel 20 index"
"brussels bel"
yahoo_ticker"^BFX"
FTSE 250
category"indices"
aliases
"ftse250"
"ftse 250 index"
"london ftse 250"
yahoo_ticker"^FTMC"
MDAX
category"indices"
aliases
"mdax index"
"german mdax"
yahoo_ticker"^MDAXI"
Gross Written Premiums
category"kpis"
id"gross_written_premium"
group"volume"
unit"currency"
abbreviation"GWP"
aliases
"GWP"
"gross premiums written"
"gross written premium"
definition"Total premiums written (gross of reinsurance) before earning."
Net Written Premiums
category"kpis"
id"net_written_premium"
group"volume"
unit"currency"
abbreviation"NWP"
aliases
"NWP"
"net premiums written"
"net written premium"
definition"Premiums written net of outward reinsurance."
Insurance Revenue
category"kpis"
id"insurance_revenue"
group"volume"
unit"currency"
aliases
"insurance revenue"
"insurance revenues"
definition"IFRS 17 insurance revenue (earned; excludes investment components). Not equal to GWP."
Other Revenue
category"kpis"
id"other_revenue"
group"volume"
unit"currency"
aliases
"other revenue"
"other revenues"
definition"Non-premium revenues (fees, asset-management revenue, etc.)."
Total Revenue
category"kpis"
id"total_revenue"
group"volume"
unit"currency"
aliases
"total revenue"
"total revenues"
definition"Total group revenue (IFRS)."
Gross Written Premiums & Other Revenues
category"kpis"
id"gross_written_premium_and_other_revenue"
group"volume"
unit"currency"
aliases
"GWP & other revenues"
"premiums and other revenues"
"total premiums and other revenue"
definition"gross_written_premium + other_revenue (AXA-style top-line aggregate)."
Assets Under Management
category"kpis"
id"assets_under_management"
group"volume"
unit"currency"
abbreviation"AUM"
aliases
"AUM"
"assets under management"
definition"Third-party plus general-account assets managed by the group's asset-management arm."
Net Investment Income
category"kpis"
id"net_investment_income"
group"pnl"
unit"currency"
aliases
"net investment income"
"investment return"
"investment result"
"investment income"
"net investment result"
definition"Net investment result recognised in P&L (income net of investment expenses)."
Insurance Service Result
category"kpis"
id"insurance_service_result"
group"pnl"
unit"currency"
abbreviation"ISR"
aliases
"ISR"
"insurance service result"
definition"insurance_revenue - insurance_service_expense (+/- reinsurance result). The IFRS 17 underwriting result."
spec_status"proposed"
Insurance Service Expense
category"kpis"
id"insurance_service_expense"
group"pnl"
unit"currency"
abbreviation"ISE"
aliases
"ISE"
"insurance service expenses"
definition"Incurred claims + attributable expenses + loss-component movements (IFRS 17)."
spec_status"proposed"
Insurance Finance Income/Expense
category"kpis"
id"insurance_finance_income_expense"
group"pnl"
unit"currency"
abbreviation"IFIE"
aliases
"IFIE"
"insurance finance result"
"insurance finance income or expenses"
definition"Unwind of discount + effect of financial-assumption changes on insurance liabilities (IFRS 17), through P&L and/or OCI."
spec_status"proposed"
CSM Release
category"kpis"
id"csm_release"
group"pnl"
unit"currency"
aliases
"CSM amortisation"
"CSM recognised in P&L"
"CSM release"
definition"CSM released to P&L for services provided in the period."
spec_status"proposed"
Underlying Earnings (Before Tax)
category"kpis"
id"underlying_earnings_before_tax"
group"pnl"
unit"currency"
aliases
"underlying earnings before tax"
"operating earnings before tax"
"pre-tax underlying earnings"
definition"Underlying/operating earnings before tax."
Underlying Earnings
category"kpis"
id"underlying_earnings"
group"pnl"
unit"currency"
abbreviation"UE"
aliases
"UE"
"underlying earnings"
"operating earnings"
"operating profit"
"operating income"
"operating result"
"underlying earnings group share"
definition"Recurring operating result attributable to shareholders, after tax (excludes realised gains/losses and one-offs)."
Hybrid Instrument Financing Charges
category"kpis"
id"hybrid_instrument_financing_charges"
group"pnl"
unit"currency"
aliases
"hybrid instrument financing charges"
"hybrid debt charges before tax"
"hybrid coupon charges"
definition"Financing charges on hybrid/undated subordinated instruments (before tax by default)."
Hybrid Instrument Financing Charges (After Tax)
category"kpis"
id"hybrid_instrument_financing_charges_after_tax"
group"pnl"
unit"currency"
aliases
"hybrid financing charges"
"subordinated debt charges after tax"
"hybrid debt charges"
"undated debt cost"
definition"After-tax financing charges on hybrid/undated subordinated instruments. One common adjustment item deducted to derive adjusted earnings."
Debt Financing Charges
category"kpis"
id"debt_financing_charges"
group"pnl"
unit"currency"
aliases
"debt financing charges"
"interest expense on debt"
"financing costs"
definition"Financing/interest charges on debt instruments (senior + subordinated). Excludes hybrid instrument financing charges (equity-classified distributions)."
Debt Financing Charges (After Tax)
category"kpis"
id"debt_financing_charges_after_tax"
group"pnl"
unit"currency"
aliases
"debt financing charges after tax"
"net interest expense"
"after-tax financing costs"
definition"Financing charges on debt instruments (senior + subordinated), after tax. Excludes hybrid charges. = debt_financing_charges x (1 - holding_company_tax_rate)."
Income Before Tax
category"kpis"
id"income_before_tax"
group"pnl"
unit"currency"
abbreviation"PBT"
aliases
"PBT"
"profit before tax"
"income before tax"
"pre-tax income"
"earnings before tax"
"EBT"
definition"Total consolidated income before tax."
Net Income
category"kpis"
id"net_income_attributable_to_parent"
group"pnl"
unit"currency"
abbreviation"NI"
aliases
"NI"
"net profit"
"net result"
"net income group share"
"bottom line"
"net income attributable to shareholders"
definition"Net income attributable to the parent's shareholders (group share, after NCI)."
Adjusted Underlying Earnings
category"kpis"
id"adjusted_underlying_earnings"
group"pnl"
unit"currency"
aliases
"adjusted underlying earnings"
"adjusted operating earnings"
definition"Underlying earnings adjusted for company-specific items (e.g., hybrid coupons) = underlying_earnings - adjustment items."
Adjusted Net Income
category"kpis"
id"adjusted_net_income"
group"pnl"
unit"currency"
aliases
"adjusted net income"
"net income net of hybrid"
definition"Net income adjusted for company-specific items (e.g., hybrid/RT1 coupon charges for AXA, other normalisation items for other carriers) = net_income_attributable_to_parent - adjustment items."
review_status"validated"
comment"Useful for US companies."
reviewed_by"Wikilah admin"
reviewed_at"2026-06-25T09:20:02Z"
EPS Basis Earnings
category"kpis"
id"eps_basis_earnings"
group"pnl"
unit"currency"
aliases
"EPS basis earnings"
"EPS numerator"
"earnings for EPS"
definition"Earnings figure used as the numerator for reported EPS (net income adjusted per IAS 33 for hybrid coupons, preference dividends, etc.)."
Underlying EPS Basis Earnings
category"kpis"
id"underlying_eps_basis_earnings"
group"pnl"
unit"currency"
aliases
"underlying EPS basis earnings"
"underlying EPS numerator"
"underlying earnings for EPS"
definition"Underlying earnings figure used as the numerator for underlying EPS (underlying earnings adjusted for hybrid coupons, etc.)."
Payout Ratio Basis Earnings
category"kpis"
id"payout_ratio_basis_earnings"
group"pnl"
unit"currency"
aliases
"payout ratio basis earnings"
"payout basis earnings"
"prior year underlying earnings"
definition"Earnings figure used as the denominator for payout ratio calculations. Company-specific (may be underlying earnings, adjusted earnings, or another basis)."
Effective Tax Rate
category"kpis"
id"effective_tax_rate"
group"pnl"
unit"%"
abbreviation"ETR"
aliases
"ETR"
"effective tax rate"
"group tax rate"
"group income tax rate"
"group effective tax rate"
definition"Income tax expense / pre-tax profit."
Underlying Earnings Tax Rate
category"kpis"
id"underlying_earnings_tax_rate"
group"pnl"
unit"%"
aliases
"underlying earnings tax rate"
"operating earnings tax rate"
definition"Tax / pre-tax underlying earnings; bridges underlying_earnings_before_tax to underlying_earnings."
Holding Company Tax Rate
category"kpis"
id"holding_company_tax_rate"
group"pnl"
unit"%"
aliases
"holding company tax rate"
"holdco tax rate"
definition"Tax rate applicable at the holding company level. Used to derive after-tax debt financing charges from before-tax charges."
Combined Ratio
category"kpis"
id"combined_ratio"
group"non_life"
unit"%"
abbreviation"CoR"
aliases
"CoR"
"C/R"
"combined operating ratio"
definition"loss_ratio + underwriting_expense_ratio (net earned premium basis). <100% = underwriting profit."
Loss Ratio
category"kpis"
id"loss_ratio"
group"non_life"
parent"combined_ratio"
unit"%"
abbreviation"LR"
aliases
"LR"
"claims ratio"
"incurred loss ratio"
definition"Incurred claims / net earned premium = undiscounted_cy_attritional_loss_ratio + natural_catastrophe_loss_ratio + prior_year_reserve_development_loss_ratio + discount_effect_on_loss_ratio."
Undiscounted Current-Year Attritional Loss Ratio
category"kpis"
id"undiscounted_cy_attritional_loss_ratio"
group"non_life"
parent"loss_ratio"
unit"%"
abbreviation"CY Attritional"
aliases
"CY loss ratio"
"CY attritional loss ratio"
"accident year attritional loss ratio"
"undiscounted CY loss ratio"
definition"Current accident-year non-cat claims / net earned premium, before discount effect."
Natural Catastrophe Loss Ratio
category"kpis"
id"natural_catastrophe_loss_ratio"
group"non_life"
parent"loss_ratio"
unit"%"
abbreviation"Cat Loss Ratio"
aliases
"cat loss ratio"
"nat cat loss ratio"
"natural catastrophe loss ratio"
"cat load"
definition"Natural-catastrophe claims / net earned premium."
Prior-Year Reserve Development Loss Ratio
category"kpis"
id"prior_year_reserve_development_loss_ratio"
group"non_life"
parent"loss_ratio"
unit"%"
abbreviation"PY Reserve Dev"
aliases
"PY reserve dev"
"reserve development ratio"
"prior year development"
"prior year reserve development"
definition"Prior-year claims reserve movement / net earned premium. Sign convention: NEGATIVE = favourable release (reduces loss/combined ratio); POSITIVE = adverse strengthening."
Discount Effect on Loss Ratio
category"kpis"
id"discount_effect_on_loss_ratio"
group"non_life"
parent"loss_ratio"
unit"%"
aliases
"discount effect"
"discount on loss ratio"
"IFRS 17 discount effect"
definition"Effect of discounting on the loss ratio (IFRS 17). Difference between discounted and undiscounted loss ratios."
Underwriting Expense Ratio
category"kpis"
id"underwriting_expense_ratio"
group"non_life"
parent"combined_ratio"
unit"%"
abbreviation"ER"
aliases
"ER"
"expense ratio"
"cost ratio"
"management expense ratio"
"underwriting expense ratio"
definition"commission_ratio + admin_expense_ratio (net earned premium basis)."
Commission Ratio
category"kpis"
id"commission_ratio"
group"non_life"
parent"underwriting_expense_ratio"
unit"%"
aliases
"commission ratio"
"acquisition expense ratio"
definition"Acquisition costs (commissions + DAC amortisation) / net earned premium."
Administrative Expense Ratio
category"kpis"
id"admin_expense_ratio"
group"non_life"
parent"underwriting_expense_ratio"
unit"%"
aliases
"admin expense ratio"
"G&A ratio"
"general expense ratio"
definition"Administrative/G&A expenses / net earned premium."
Underwriting Result
category"kpis"
id"underwriting_result"
group"non_life"
unit"currency"
abbreviation"UW result"
aliases
"UW result"
"underwriting profit"
"underwriting income"
definition"Net earned premium - claims - expenses (technical result). IFRS 17 ~ insurance service result."
Annual Premium Equivalent
category"kpis"
id"annual_premium_equivalent"
group"life_new_business"
unit"currency"
abbreviation"APE"
aliases
"APE"
"annual premium equivalent"
definition"Regular premiums + 10% of single premiums (life new-business volume)."
spec_status"proposed"
Present Value of New Business Premiums
category"kpis"
id"present_value_of_new_business_premiums"
group"life_new_business"
unit"currency"
abbreviation"PVNBP"
aliases
"PVNBP"
"PVEP"
"present value of expected premiums"
definition"PV of expected premiums on new business (NBV-margin denominator)."
New Business Value
category"kpis"
id"new_business_value"
group"life_new_business"
unit"currency"
abbreviation"NBV"
aliases
"NBV"
"value of new business"
"VNB"
definition"PV of future shareholder profits from new business written (after tax)."
New Business Margin
category"kpis"
id"new_business_margin"
group"life_new_business"
unit"%"
abbreviation"NBV Margin"
aliases
"NBV margin"
"new business value margin"
definition"new_business_value / present_value_of_new_business_premiums."
New Business CSM (Before Tax)
category"kpis"
id"new_business_csm_before_tax"
group"life_new_business"
unit"currency"
abbreviation"NB CSM BT"
aliases
"NB CSM before tax"
"new business CSM pre-tax"
"NB CSM"
definition"CSM added from new business written in the period (before tax). IFRS 17 life."
New Business CSM (After Tax)
category"kpis"
id"new_business_csm_after_tax"
group"life_new_business"
unit"currency"
abbreviation"NB CSM AT"
aliases
"NB CSM after tax"
"new business CSM post-tax"
definition"CSM added from new business written in the period (after tax). IFRS 17 life."
Total Assets
category"kpis"
id"total_assets"
group"balance_sheet"
unit"currency"
abbreviation"TA"
aliases
"total assets"
definition"Total consolidated assets."
Total Intangible Assets
category"kpis"
id"total_intangible_assets"
group"balance_sheet"
unit"currency"
aliases
"intangible assets"
"intangibles"
definition"goodwill + other_intangible_assets."
Goodwill
category"kpis"
id"goodwill"
group"balance_sheet"
parent"total_intangible_assets"
unit"currency"
aliases
"goodwill"
definition"Goodwill arising on acquisitions."
Other Intangible Assets
category"kpis"
id"other_intangible_assets"
group"balance_sheet"
parent"total_intangible_assets"
unit"currency"
aliases
"other intangibles"
"other intangible assets"
definition"Intangibles other than goodwill (VOBA, software, distribution agreements)."
Total Liabilities
category"kpis"
id"total_liabilities"
group"balance_sheet"
unit"currency"
aliases
"total liabilities"
definition"Total consolidated liabilities."
Technical Provisions
category"kpis"
id"technical_provisions"
group"balance_sheet"
unit"currency"
aliases
"insurance contract liabilities"
"technical reserves"
"insurance liabilities"
definition"Total insurance contract liabilities. IFRS 17 ~ best_estimate_liabilities + risk_adjustment + CSM (gross of reinsurance)."
Best Estimate Liabilities
category"kpis"
id"best_estimate_liabilities"
group"balance_sheet"
parent"technical_provisions"
unit"currency"
abbreviation"BEL"
aliases
"BEL"
"present value of future cash flows"
"PVFCF"
"best estimate"
definition"Probability-weighted PV of future insurance cash flows (IFRS 17 / Solvency II building block)."
Risk Adjustment
category"kpis"
id"risk_adjustment"
group"balance_sheet"
parent"technical_provisions"
unit"currency"
abbreviation"RA"
aliases
"RA"
"risk adjustment"
definition"IFRS 17 risk adjustment for non-financial risk."
Contractual Service Margin
category"kpis"
id"csm"
group"balance_sheet"
parent"technical_provisions"
unit"currency"
abbreviation"CSM"
aliases
"CSM"
"contractual service margin"
"pre-tax CSM"
"CSM before tax"
definition"Unearned profit on in-force contracts, released to P&L over coverage (IFRS 17). Before tax by definition."
Contractual Service Margin (After Tax)
category"kpis"
id"csm_after_tax"
group"balance_sheet"
unit"currency"
aliases
"CSM after tax"
"post-tax CSM"
"net CSM"
definition"csm x (1 - csm_tax_rate)."
CSM Tax Rate
category"kpis"
id"csm_tax_rate"
group"balance_sheet"
unit"%"
aliases
"CSM tax rate"
definition"Tax rate applied to before-tax CSM to derive after-tax CSM."
Financing Debt
category"kpis"
id"financing_debt"
group"balance_sheet"
unit"currency"
aliases
"financing debt"
"gross financial debt"
definition"Total financing/financial debt = senior_debt + subordinated_debt (excl. undated/hybrid if equity-classified)."
Senior Debt
category"kpis"
id"senior_debt"
group"balance_sheet"
parent"financing_debt"
unit"currency"
aliases
"senior financing debt"
"financing debt (senior)"
definition"Senior (non-subordinated) financing debt."
Subordinated Debt
category"kpis"
id"subordinated_debt"
group"balance_sheet"
parent"financing_debt"
unit"currency"
aliases
"dated subordinated debt"
"sub debt"
"subordinated bonds"
definition"Dated subordinated debt (liability-classified)."
Total Shareholders' Equity
category"kpis"
id"total_shareholders_equity"
group"balance_sheet"
unit"currency"
aliases
"total shareholders equity"
"total equity"
"total shareholders' equity"
definition"shareholders_equity_group_share + non_controlling_interest (+ hybrid if equity-classified)."
Shareholders' Equity (Group Share)
category"kpis"
id"shareholders_equity_group_share"
group"balance_sheet"
parent"total_shareholders_equity"
unit"currency"
abbreviation"SE"
aliases
"shareholders equity group share"
"shareholders' equity group share"
"equity attributable to parent"
"parent equity"
"SE"
definition"Equity attributable to the parent's shareholders (excludes NCI and hybrid)."
Non-Controlling Interests
category"kpis"
id"non_controlling_interest"
group"balance_sheet"
parent"total_shareholders_equity"
unit"currency"
abbreviation"NCI"
aliases
"NCI"
"minority interests"
"minorities"
"non-controlling interests"
definition"Equity attributable to minority shareholders of subsidiaries."
Hybrid Equity
category"kpis"
id"hybrid_equity"
group"balance_sheet"
unit"currency"
aliases
"undated subordinated debt"
"deeply subordinated debt"
"hybrid capital"
"RT1"
definition"Undated/deeply-subordinated instruments classified as equity (e.g. RT1)."
Retained Earnings
category"kpis"
id"retained_earnings"
group"balance_sheet"
unit"currency"
aliases
"retained earnings"
definition"Accumulated undistributed profits within equity."
Other Comprehensive Income
category"kpis"
id"other_comprehensive_income"
group"balance_sheet"
unit"currency"
abbreviation"OCI"
aliases
"OCI"
"other comprehensive income"
definition"Items recognised in equity outside P&L (FVOCI, IFIE OCI option, FX, etc.)."
Gearing Basis Shareholders' Equity
category"kpis"
id"gearing_basis_shareholders_equity"
group"balance_sheet"
unit"currency"
aliases
"gearing basis shareholders equity"
"adjusted shareholders equity"
"adjusted equity"
"common equity ex-hybrid"
definition"Shareholders' equity (group share) on the basis used for gearing calculations (e.g., less hybrid/RT1 instruments). Company-specific."
RoE Basis Shareholders' Equity
category"kpis"
id"roe_basis_shareholders_equity"
group"balance_sheet"
unit"currency"
aliases
"RoE basis shareholders equity"
definition"Shareholders' equity (group share) on the basis used for RoE (period-end, company-specific adjustments such as ex-hybrid)."
RoE Basis Average Shareholders' Equity
category"kpis"
id"roe_basis_average_shareholders_equity"
group"balance_sheet"
unit"currency"
aliases
"RoE basis average shareholders equity"
"average RoE basis equity"
"RoE denominator equity"
definition"Period-average of roe_basis_shareholders_equity (typically (opening+closing)/2). RoE and Underlying RoE denominator."
Tangible Net Asset Value
category"kpis"
id"tangible_net_asset_value"
group"balance_sheet"
unit"currency"
aliases
"tangible NAV"
"tangible net asset value"
"tangible equity"
"tangible book value"
definition"shareholders_equity_group_share - total_intangible_assets."
Debt Gearing
category"kpis"
id"gearing"
group"balance_sheet"
unit"%"
aliases
"gearing"
"leverage ratio"
"debt gearing"
definition"financing_debt / (financing_debt + gearing_basis_shareholders_equity), or debt/equity - confirm house definition."
IFRS Economic Value
category"kpis"
id"ifrs_economic_value"
group"balance_sheet"
unit"currency"
abbreviation"IFRS EV"
aliases
"IFRS EV"
"IFRS economic value"
"IFRS embedded value"
definition"Economic value computed on an IFRS basis (where disclosed)."
Solvency Ratio
category"kpis"
id"solvency_ratio"
group"solvency"
unit"%"
abbreviation"SII"
aliases
"SII"
"solvency II ratio"
"S2 ratio"
"solvency 2 ratio"
"SST ratio"
definition"available_capital / required_capital (eligible own funds / SCR)."
Available Capital
category"kpis"
id"available_capital"
group"solvency"
unit"currency"
aliases
"eligible own funds"
"own funds"
"available solvency capital"
definition"Eligible own funds available to meet the SCR / required capital."
Required Capital
category"kpis"
id"required_capital"
group"solvency"
unit"currency"
abbreviation"SCR"
aliases
"SCR"
"solvency capital requirement"
"required solvency capital"
definition"Solvency capital requirement (SCR under Solvency II; equivalent under other regimes)."
Excess Capital
category"kpis"
id"excess_capital"
group"solvency"
unit"currency"
aliases
"excess solvency capital"
"capital surplus"
definition"available_capital - required_capital."
Target Solvency Ratio
category"kpis"
id"target_solvency_ratio"
group"solvency"
unit"%"
aliases
"target solvency ratio"
"solvency target"
definition"Management's target solvency ratio / operating range (guidance)."
Cash Remittance
category"kpis"
id"cash_remittance"
group"capital_management"
unit"currency"
aliases
"net cash remittance"
"remittances"
"cash remittance from subsidiaries"
definition"Cash upstreamed from operating subsidiaries to the holding company."
Remittance Ratio Basis Earnings
category"kpis"
id"remittance_ratio_basis_earnings"
group"capital_management"
unit"currency"
aliases
"remittance ratio basis earnings"
"subsidiary adjusted earnings"
"prior year subsidiary adjusted earnings"
definition"Earnings figure used as the denominator for the remittance ratio. Company-specific (typically subsidiary adjusted/underlying earnings)."
Cash Remittance Ratio
category"kpis"
id"remittance_ratio"
group"capital_management"
unit"%"
aliases
"remittance ratio"
"cash remittance ratio"
"cash upstreaming ratio"
definition"cash_remittance / remittance_ratio_basis_earnings."
Holding Company Cash
category"kpis"
id"holding_company_cash"
group"capital_management"
unit"currency"
aliases
"holding company cash"
"closing cash balance"
"holding cash"
"cash at holding"
definition"Holding-company cash balance (period-end)."
Dividends Paid
category"kpis"
id"dividend_paid"
group"shareholder_payout"
parent"total_shareholder_payout"
unit"currency"
aliases
"dividends"
"dividend paid"
"cash dividend"
definition"Total cash dividends paid in the period."
Share Buy-backs
category"kpis"
id"share_buyback"
group"shareholder_payout"
parent"total_shareholder_payout"
unit"currency"
aliases
"buyback"
"share buyback"
"share repurchase"
definition"Cash spent on share repurchases in the period."
Total Shareholder Payout
category"kpis"
id"total_shareholder_payout"
group"shareholder_payout"
unit"currency"
aliases
"total payout"
"dividends plus buybacks"
"total distribution"
definition"dividend_paid + share_buyback."
Dividend Payout Ratio
category"kpis"
id"dividend_payout_ratio"
group"shareholder_payout"
parent"total_payout_ratio"
unit"%"
aliases
"dividend payout ratio"
"payout ratio"
definition"dividend_paid / payout_ratio_basis_earnings."
Buyback Payout Ratio
category"kpis"
id"buyback_payout_ratio"
group"shareholder_payout"
parent"total_payout_ratio"
unit"%"
aliases
"buyback payout ratio"
"share repurchase payout ratio"
definition"share_buyback / payout_ratio_basis_earnings."
Total Payout Ratio
category"kpis"
id"total_payout_ratio"
group"shareholder_payout"
unit"%"
aliases
"total payout ratio"
definition"total_shareholder_payout / payout_ratio_basis_earnings."
Dividend Yield
category"kpis"
id"dividend_yield"
group"shareholder_payout"
parent"shareholder_payout_yield"
unit"%"
aliases
"dividend yield"
"div yield"
definition"dividend_per_share / share_price."
Buyback Yield
category"kpis"
id"buyback_yield"
group"shareholder_payout"
parent"shareholder_payout_yield"
unit"%"
aliases
"buyback yield"
"repurchase yield"
definition"share_buyback / market_capitalization."
Shareholder Payout Yield
category"kpis"
id"shareholder_payout_yield"
group"shareholder_payout"
unit"%"
aliases
"total payout yield"
"shareholder yield"
definition"dividend_yield + buyback_yield (= total_shareholder_payout / market_capitalization)."
Target Payout Ratio
category"kpis"
id"target_payout_ratio"
group"shareholder_payout"
unit"%"
aliases
"target payout ratio"
"payout target"
definition"Management's target dividend/total payout ratio (guidance)."
Share Price
category"kpis"
id"share_price"
group"equity_valuation"
unit"per_share"
aliases
"share price"
"stock price"
"price per share"
definition"Market price per share (specify period-end or average)."
Shares Outstanding
category"kpis"
id"shares_outstanding"
group"equity_valuation"
unit"shares"
aliases
"shares outstanding"
"period-end shares"
"number of shares"
definition"Period-end ordinary shares outstanding (net of treasury)."
Average Shares Outstanding
category"kpis"
id"average_shares_outstanding"
group"equity_valuation"
unit"shares"
aliases
"weighted average shares"
"average diluted shares"
definition"Weighted-average shares over the period."
Market Capitalization
category"kpis"
id"market_capitalization"
group"equity_valuation"
unit"currency"
abbreviation"Mkt Cap"
aliases
"market cap"
"market capitalization"
definition"share_price x shares_outstanding."
Price to Earnings
category"kpis"
id"price_to_earnings"
group"equity_valuation"
unit"x"
abbreviation"P/E"
aliases
"P/E"
"price/earnings"
"PE ratio"
"PER"
definition"market_capitalization / net_income_attributable_to_parent (or share_price / EPS)."
Price to Book
category"kpis"
id"price_to_book"
group"equity_valuation"
unit"x"
abbreviation"P/B"
aliases
"P/B"
"price/book"
"PB ratio"
definition"market_capitalization / shareholders_equity_group_share (or share_price / book_value_per_share)."
Total Shareholder Return
category"kpis"
id"total_shareholder_return"
group"equity_valuation"
unit"%"
abbreviation"TSR"
aliases
"TSR"
"total shareholder return"
definition"Share-price appreciation + dividends reinvested over a period (externally measured)."
Earnings Per Share
category"kpis"
group"per_share"
unit"per_share"
abbreviation"EPS"
aliases
"EPS"
"basic EPS"
"diluted EPS"
definition"Umbrella concept: earnings attributable to ordinary shareholders / weighted-average shares (IAS 33). Concrete stored rows: eps_basis_earnings (numerator), underlying_eps_basis_earnings (underlying numerator), underlying_earnings_per_share (underlying EPS)."
Underlying EPS
category"kpis"
id"underlying_earnings_per_share"
group"per_share"
unit"per_share"
aliases
"underlying EPS"
"underlying earnings per share"
"operating EPS"
definition"underlying_eps_basis_earnings / average_shares_outstanding."
Net Income Per Share
category"kpis"
id"net_income_per_share"
group"per_share"
unit"per_share"
aliases
"net income per share"
"net EPS"
definition"Reported basic EPS (IAS 33): net income attributable to shareholders / weighted-average shares."
spec_status"deletion"
Adjusted EPS
category"kpis"
id"adjusted_eps"
group"per_share"
unit"per_share"
aliases
"adjusted EPS"
"adjusted net income per share"
definition"adjusted_net_income / average_shares_outstanding."
spec_status"deletion"
Adjusted Underlying EPS
category"kpis"
id"adjusted_underlying_eps"
group"per_share"
unit"per_share"
aliases
"adjusted underlying EPS"
"adjusted operating EPS"
"underlying EPS ex-hybrid"
definition"adjusted_underlying_earnings / average_shares_outstanding."
spec_status"deletion"
Book Value Per Share
category"kpis"
id"book_value_per_share"
group"per_share"
unit"per_share"
abbreviation"BVPS"
aliases
"BVPS"
"BV/share"
"book value per share"
definition"shareholders_equity_group_share / shares_outstanding."
Tangible Book Value Per Share
category"kpis"
id"tangible_book_value_per_share"
group"per_share"
unit"per_share"
abbreviation"TBVPS"
aliases
"TBVPS"
"tangible book value per share"
"tangible NAV per share"
definition"tangible_net_asset_value / shares_outstanding."
spec_status"proposed"
Dividend Per Share
category"kpis"
id"dividend_per_share"
group"per_share"
unit"per_share"
abbreviation"DPS"
aliases
"DPS"
"dividend per share"
definition"Declared/proposed dividend per share for the period (board-declared primitive)."
Return on Equity
category"kpis"
id"return_on_equity"
group"returns"
unit"%"
abbreviation"ROE"
aliases
"ROE"
"RoE"
"return on equity"
definition"net_income_attributable_to_parent / roe_basis_average_shareholders_equity."
Underlying Return on Equity
category"kpis"
id"underlying_return_on_equity"
group"returns"
unit"%"
abbreviation"Underlying RoE"
aliases
"underlying RoE"
"underlying return on equity"
"operating RoE"
definition"underlying_earnings / roe_basis_average_shareholders_equity."
Return on Tangible Equity
category"kpis"
id"return_on_tangible_equity"
group"returns"
unit"%"
abbreviation"RoTE"
aliases
"RoTE"
"return on tangible equity"
definition"net_income_attributable_to_parent / average tangible_net_asset_value."
spec_status"proposed"
Property & Casualty
category"segments"
abbreviation"P&C"
aliases
"P&C"
"Property-Casualty"
"Non-Life"
"General Insurance"
"GI"
"Property and Casualty"
Life & Health
category"segments"
abbreviation"L&H"
aliases
"L&H"
"Life/Health"
"Life and Health"
"Life & Savings"
Health
category"segments"
aliases
"Health Insurance"
"Healthcare"
Reinsurance
category"segments"
abbreviation"Re"
aliases
"Re"
"Reins"
Asset Management
category"segments"
abbreviation"AM"
aliases
"AM"
"Investment Management"
"Asset Mgmt"
Commercial Lines
category"segments"
abbreviation"CL"
aliases
"CL"
"Commercial"
"Commercial Insurance"
Personal Lines
category"segments"
abbreviation"PL"
aliases
"PL"
"Personal"
"Personal Insurance"
"Retail"
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